FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,323
In database
Filtered Results
53,338
Matching current filters
Showing Page
601 of 2134
25 per page

Filters

Clear
Finding 541865 (2024-013)
Significant Deficiency 2024
State of Louisiana
LA
Special Tests & Provisions Student Financial Aid
Dear Mr. Waguespack: LSUS takes very seriously the security of student information. Finding: Noncompliance with Gramm-Leach-Bliley Act Regarding Student Information Security Management Response: Management concurs with the finding. The University will develop, implement, and maintain an informatio...
Dear Mr. Waguespack: LSUS takes very seriously the security of student information. Finding: Noncompliance with Gramm-Leach-Bliley Act Regarding Student Information Security Management Response: Management concurs with the finding. The University will develop, implement, and maintain an information security program to ensure the security and confidentiality of student information and to protect against any anticipated threats or hazards to the security or integrity of such information. Responsible Personnel: Scott Hardwick, Associate Vice Chancellor of Information Technology & CIO. Implementation Date: December 1, 2025
View Audit 350759
Finding 541864 (2024-012)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Student Financial Aid Special Tests & Provisions
Dear Mr. Waguespack: LSUS takes very seriously our responsibility of returning Title IV Funds in the required time frame. LSUS is proud of the fact that during the time frame of September 2014 to May 2024, the university disbursed more than $445.5 million to students or families. A report of outst...
Dear Mr. Waguespack: LSUS takes very seriously our responsibility of returning Title IV Funds in the required time frame. LSUS is proud of the fact that during the time frame of September 2014 to May 2024, the university disbursed more than $445.5 million to students or families. A report of outstanding checks was being generated by the Department of Accounting Services on an ad hoc basis and sent to the Department of Financial Aid. However, there was a misunderstanding about which department was following up. Therefore, each department thought the other department was following up on the outstanding checks. Finding: Failure to Return Title IV Funds in Required Time Frames Management Response: Management concurs with the finding. The University will develop and implement an updated process to return all Title IV funds that are not received by a student or parent to the USDOE within the required timeframes. Responsible Personnel: Veronica Crabtree, Associate Vice Chancellor of Financer & Executive Director of Accounting Services and Lisa Pickering, Executive Director of Financial Aid. Implementation Date: March 31, 2025
View Audit 350759 Questioned Costs: $1
Finding 541860 (2024-006)
Material Weakness 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.308 § 200.430
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Control Weakness and Noncompliance with Personnel Expenses Charged to Federal Awards." Management Response: The University partially concurs with the finding. The audit finding states that UL...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Control Weakness and Noncompliance with Personnel Expenses Charged to Federal Awards." Management Response: The University partially concurs with the finding. The audit finding states that UL Lafayette did not perform time and effort certifications for the period January 1, 2024, through June 30, 2024. However, we clarify that these certifications were not intentionally omitted. As outlined in our prior response, the University has been transitioning from a manual to an electronic effort certification system. In the transition, we had opted shifting from a fiscal year-based reporting framework to a calendar-year-based framework. The effort certifications for the period in question are scheduled for completion by April 15, 2025, at which point they will fully support that salaries and wages charged to federal awards are based on records accurately reflecting work performed. Corrective Actions: • The University has developed a structured plan to complete the January 1, 2024 — June 30, 2024 effort certifications, ensuring compliance with 2 CFR §200.430(i), which requires after-the-fact confirmation of personnel costs. • The Standard Operating Procedure (SOP) will be updated to require biannual effort reporting, enhancing monitoring of personnel effort. • The University will retain the full calendar-year effort reports (January 1, 2024 — December 31, 2024), including the January 1, 2024 — June 30, 2024 period, electronically on file for audit and compliance purposes. Planned Actions: • Completion of Effort Certifications: The University will finalize and retain the calendar-year effort reports for January 1, 2024 — December 31, 2024, by April 15, 2025, ensuring compliance with federal regulations and addressing audit concerns. • Transition to Biannual Effort Reporting: Effective FY 2025, UL Lafayette will implement biannual effort reporting to enhance compliance and personnel effort monitoring. The updated SOP will reflect this change. • The University will make every effort to secure effort certification for Key personnel leaving the university prior to their departure. The University remains committed to making continuous improvements and appreciates your understanding and support as we address these challenges.
View Audit 350759 Questioned Costs: $1
Finding 541859 (2024-007)
Significant Deficiency 2024
State of Louisiana
LA
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.308 § 200.309 § 200.344 § 200.403
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work pe...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled “Noncompliance with Period of Performance Requirements." Management Response: The University concurs with the audit finding. Expense Posting Delay ($28,833): This salary charge reflects work performed within the approved award period. The delay occurred because the Personnel Action Form was received after the June payroll run, resulting in disbursements in July and August. Although the work was completed on time, the payroll posting did not align with the period of performance requirements. We are reviewing our processes to ensure all required documentation is received and processed promptly. Liquidation of Obligations ($34,957): The University failed to liquidate obligations totaling $34,957 within 120 days following the period of performance. This shortfall is due to staffing challenges in the Sponsored Programs Finance Administration and Compliance (SPFAC) Department. The University is actively exploring strategies to attract and retain qualified grant accountants to improve timely fund closeouts. Additional Mitigation Measures 1. Engaging External Consultants: o The University will engage an outside consultant to assess the university's research and administration structure, identifying opportunities to enhance processes and ensure compliance. o The University is retaining interim professional staffing to assist with invoicing and pre-audit review and to provide functional and technical expertise. 2. Deployment of an Electronic Research Administration System (eRA) o The University has begun identifying and implementing an electronic research administration system to transform grant management by offering a centralized platform that automates the entire lifecycle from proposal to closeout, minimizing manual errors while ensuring policy compliance and providing clear portfolio visibility through comprehensive reporting capabilities. The SPFAC Director will oversee the implementation of these corrective actions.
View Audit 350759 Questioned Costs: $1
Finding 541852 (2024-011)
Significant Deficiency 2024
State of Louisiana
LA
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional inform...
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional information, please do not hesitate to give me a call at (225) 342-3474 or email at swilliams@lwc.la.gov. Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA) The Louisiana Workforce Commission concurs with the audit finding Noncompliance and Inadequate Controls Related to Reporting Requirements for the Federal Funding Accountability and Transparency Act (FFATA). We have taken proactive steps to ensure that internal controls have been implemented to address issues of non-compliance. The Office of Workforce Development has revised policy OWD 1-9.1, Federal Funding Accountability and Transparency Act to align with Uniform Guidance 2 CFR 200.303 and 170, Appendix A (l)(a) requiring non-federal entities receiving federal award to establish and maintain internal controls, and requiring the reporting of subaward information in the FFATA Subaward Reporting System (FSRS) no later than the end of the month following the month in which obligation was made. The policy includes guidance and requirements on reporting timelines, process and procedure, internal reviews by appropriate management staff, and maintenance and storage (electronic file) of evidence of the review and approval of report information and submission. This information will be made available upon request. All relevant OWD staff have been provided training on how the FSRS operates, how data is entered in the system, how reports are generated, and all associated timelines of submission. The OWD Grants Manager and Compliance and Monitoring Administrator have been trained on the required review and approval process prior to report submission, including accurate and timely submission of all subawards. The Grants Manager is responsible for entering data into the FSRS no later than the end of the month following the month of obligation. A draft report will be submitted to the Compliance and Monitoring Administrator for review and approval. Once approved, the final report will be submitted in the FSRS. This process may be repeated each month as required based upon the issuance of each subaward. This revised process has been fully implemented effective July 3, 2024. OWD leadership will be provided monthly updates to include initial subawards, corrections, and modifications to ensure compliance is met and maintained.
View Audit 350759
Finding 541851 (2024-010)
Material Weakness 2024
State of Louisiana
LA
Subrecipient Monitoring § 200.512 § 200.521
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional inform...
Dear Mr. Waguespack, Please find enclosed the Louisiana Workforce Commission's response to the above-mentioned finding. On behalf of Secretary Susana Schowen, we thank your staff for their guidance and technical assistance throughout this process. If you have any questions or need additional information, please do not hesitate to give me a call at (225) 342-3474 or email at swilliams@lwc.la.gov. Corrective Action The Louisiana Workforce Commission (LWC) concurs with the audit finding entitled "Inadequate Controls Over and Noncompliance with Subrecipient Monitoring Requirements". LWC Office of Workforce Development (OWD) has taken proactive steps to ensure that internal controls have been implemented to address issues of non-compliance. OWD has reviewed policy OWD 4-12.2, Financial and Programmatic Monitoring, and determined that language in the policy did not accurately align with federal and/or state standards that requires LWC to verify that each subrecipient submits their Single Audit report to the Federal Audit Clearinghouse (FAC) timely. LWC is currently updating our policy to include appropriate internal controls, including updated processes that will provide guidance on required submission of Single Audit reports. The updated policy will be issued within 30 days from the submission of this response to all appropriate entities and staff will be trained to ensure compliance with these requirements. LWC's updated process will include an established timeline for monitors to issue a letter to subrecipients - thirty days prior to the date each subrecipients reporting deadline as a reminder to submit their Single Audit report to the FAC. Subrecipients will be reminded that the report must be submitted within thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period, whichever is earlier, to both Federal Audit Clearinghouse and LWC. Submission dates will vary throughout the year based on each entity's fiscal year end date. In addition, once LWC receives the Single Audit report, a management decision letter will be issued no later than six months after submission on reported findings. Follow-ups will be conducted to ensure subrecipients have taken necessary action to address all audit findings.
View Audit 350759
Finding 541849 (2024-009)
Significant Deficiency 2024
State of Louisiana
LA
Subrecipient Monitoring Reporting § 200.303
Dear Mr. Waguespack: The Division of Administration is submitting the following as a response to the audit finding titled “Noncompliance with Reporting Requirements for the Federal Funding Accountability and Transparency Act”. The DOA agrees with the LLA that the subawards tested were not reported...
Dear Mr. Waguespack: The Division of Administration is submitting the following as a response to the audit finding titled “Noncompliance with Reporting Requirements for the Federal Funding Accountability and Transparency Act”. The DOA agrees with the LLA that the subawards tested were not reported in the Federal Funding and Accountability and Transparency Act Subaward Reporting System (FSRS) within the required time frame. The Office of Community Development – Local Government Assistance and the Office of Community Development – Disaster Recovery have revised written procedures to increase the frequency of reporting and reviews, which should reduce or prevent future errors. The contact person responsible for the corrective action is Traci Watts, OCD Director or Ginger Moses, OCD Chief Operating Officer. If you have questions or require additional information, please feel free to contact me.
View Audit 350759
Finding 541848 (2024-008)
Significant Deficiency 2024
State of Louisiana
LA
Subrecipient Monitoring § 200.332 § 200.501 § 200.521
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Noncompliance with Subrecipient Monitoring Requirements". Management Response: The University concurs with the audit finding and has taken steps to address the issue. To enhance compliance, t...
Dear Mr. Waguespack, Please find below the University's management response to the audit finding titled "Noncompliance with Subrecipient Monitoring Requirements". Management Response: The University concurs with the audit finding and has taken steps to address the issue. To enhance compliance, the Sponsored Programs Finance Administration and Compliance (SPFAC) office conducted mandatory refresher training on subaward processing in accordance with federal regulations on April 22, 2024. The training was led by the Sponsored Programs Administration Manager and attended by all Sponsored Programs Administrators. Despite these efforts, staffing challenges continue to impact full implementation of subrecipient monitoring procedures. Reasons for Finding's Recurrence • Staff Attrition: High turnover has limited personnel expertise in subrecipient monitoring. • Loss of Institutional Knowledge: Frequent staffing changes have disrupted training continuity and knowledge retention. • Increased Workload: A growing research portfolio and outdated systems have delayed implementation of prior corrective actions. • System Limitations: Existing processes, designed for a smaller research operation, struggle to meet increasing demands, compounding compliance challenges. Revised Corrective Actions Planned To continue addressing these challenges and ensure sustainable compliance, the University is implementing the following corrective measures under the supervision of the Department's Director: • Recruitment & Retention Strategies: Exploring new approaches to attract and retain qualified SPFAC personnel. • Dedicated Subaward Compliance Position: Establishing a specialist role to oversee subrecipient monitoring. • Structured Training Program: Enhancing onboarding for new hires to improve compliance readiness. • Technology Enhancements: Leveraging automation to subrecipient monitoring and reduce administrative burden. The University remains committed to making continuous improvements and appreciates your understanding and support as we address these challenges.
View Audit 350759
Finding 541847 (2024-005)
Material Weakness 2024
State of Louisiana
LA
Allowable Costs / Cost Principles Reporting Procurement, Suspension & Debarment § 200.303 § 200.430
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to federal research and development expenses. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. LSUHSC-S concurs with the recommendations to address th...
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to federal research and development expenses. LSU Health Sciences Center in Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. LSUHSC-S concurs with the recommendations to address the findings and provides the following response and corrective action plan. Recommendation: Management should ensure they have adequate controls over time and effort certifications, purchases, and reimbursement requests. In addition, management should ensure adequate segregation of duties covering approvals of all transaction types. Response and Corrective Action Plan: Effective FY25, LSUHSC-S has implemented an electronic Time & Effort certification system through PeopleSoft in conjunction with New Orleans. Training in the new system was provided by the New Orleans IT Department to all departmental Business Managers. Technical support questions are addressed by OSP Post Award and New Orleans IT Department. LSUHSC-S Administrative Directive 4.4 will be revised to include the new electronic process. The Office of Research Administration will hold Post-Award Monitoring meetings with all principal investigators and designated departmental staff on a quarterly basis. These meetings will begin in March 2025. During these meetings, Grant Managers from OSP Post Award will review grant ledgers to ensure that all grant accounts are reconciled monthly. Departmental Business Managers will sign off on the completed monthly reconciliations. Personnel expenditures will be included in this monthly review. Discrepancies will be reviewed with the PI and business manager for accuracy and possible corrective action plan. Prior to submission, OSP Pre-Award will provide the RPPR to the PI and Business Manager for review and certification, to ensure time and effort allocations match the current budget and PER report. OSP Pre-Award will aid Business Managers as needed. A new PER electronic system was implemented and the AD for Cost Transfer is being revised and approved. The revised AD will require greater detail in the justification for changes in source funding for salaries. Justification must meet the requirements in the revised AD. A new Standard Administrative Procedure will be implemented in March 2025 that requires all salary changes on grant accounts to be made no later than 90-days after the effective date. All requests that are greater than 90 days will be evaluated through a rigorous review process and may or may not be approved. LSUHSC-S Research Administration will ensure accurate information is available and provided to auditors upon request in a timely manner. LSUHSC-S will explore the implementation of additional PS module vendor transaction utility, such as adding more approvers, to ensure adequate segregation of duties for approval. The removal of the ability for self-approval of requisitions within the PeopleSoft requisition workflow will prevent a requestor and an approver from being the same person. A monthly report will be auto-generated and emailed (ad-hoc ability as well) to the Director of Purchasing and the Executive Director of Financial Operations. The report will list detailed requisition information to include the requestor names and approver names of requisitions created for that period for review to ensure the approval process is properly working. Name of Contact(s) Responsible for Action Plan Ramey Benfield, Chief Financial Officer, Vice Chancellor for Research Administration Jen Katzman, Vice Chancellor, Administration and Budget (with Departmental Business Managers) Tracy Calvert, Associate Director, Office for Sponsored Programs Post Award William Haacker, Assistant Director, Office for Sponsored Programs Post Award Steven McAlister, Associate Director of General Accounting Anticipated Completion Date: Continuous
View Audit 350759
Finding 541846 (2024-004)
Material Weakness 2024
State of Louisiana
LA
Subrecipient Monitoring Special Tests & Provisions Period of Performance § 200.308
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to the Special Tests and Provisions Requirements. LSU Health Sciences Center Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. We concur with your recommendations for addressing the...
Dear Mr. Waguespack, Thank you for the opportunity to respond to your office’s findings related to the Special Tests and Provisions Requirements. LSU Health Sciences Center Shreveport (LSUHSC-S) has reviewed the issues identified by your staff. We concur with your recommendations for addressing the finding and provide the following response and corrective action plan. Recommendation: Management should monitor changes in effort for key personnel and verify that prior written approval is obtained from the federal grantor for changes that exceed the thresholds set in federal regulations. Management should revise the Time & Effort Certification policy or implement alternative controls designed to ensure compliance with Special Tests & Provisions requirements. Response and Corrective Action Plan: LSUHSC-S is continuing to strengthen the management, internal controls, and efficiency of the sponsored programs management. In the Fall of 2024 LSUHSC-S began a re-organization of Research Administration, including sponsored programs management. The historical organizational structure supported an office of grants administration (pre-award) that functioned separately from the grants accounting (post-award) functions. This structure created a disconnect between the two functions, caused gaps in the services provided to faculty, and left some responsibilities unattended. The recent re-organization combined Pre-Award Administration and Post-Award Administration into one office, The Office of Sponsored Programs. This team is supervised by the Executive Director for Sponsored Programs and operates under the direction of the Chief Financial Officer and Vice Chancellor for Research Administration. As part of the overall re-organization and improvement of services, several processes are under revision. Time and Effort Reporting: Time and Effort Certification (T&E Certification) transitioned to an electronic process in January 2025. The electronic process is designed to ensure a more efficient certification process and one that is easily documented. T&E Certification is performed on a bi-annual basis. In addition to the certification process, comprehensive training will be provided for Business Managers, Principal Investigators, and other designated departmental staff on an annual and PRN basis. A Post-Award Monitoring process is currently being established for all sponsored programs. Quarterly meetings will be held with Principal Investigators (PIs), Business Managers, and other designated department staff to review documentation of monthly grant account reconciliations, assist and review payroll cost transfers, changes in key personnel, etc. These regular meetings will serve as a checkpoint to review all personnel, payroll and effort supported by grant accounts. PIs and/or departmental staff are expected to perform monthly reconciliation of grant accounts, and the Post-Award Monitoring Meetings will serve as the platform for reviewing the documentation. Post-Award Monitoring Meetings: All agenda items reviewed and discussed in the Post-Award Monitoring Meetings will be documented and follow-up on a quarterly basis or more frequently as needed. Changes in Key Personnel: All changes in key personnel that require federal agency approval must have documented approval from the federal agency prior to the change in personnel occurring. Federal agency approval for key personnel changes must be received prior to the submission of a PER for any employee changes. Changes in key personnel will be reviewed during the Post-Award Monitoring meetings. Training: LSUHSC-S continues to improve training materials covering federal, state, and institutional requirements. Additional training will be provided covering the responsibilities of sponsored programs management and who owns each responsibility. The annual training required for all employees involved in research activities will include Time & Effort, cost allocations, changes in key personnel and other related topics. Continuing education will be provided for Principal Investigators, Business Managers, and designated departmental employees. One-on-One departmental training will also be provided on an as needed basis. The Post-Award Monitoring meetings with department staff will serve as an additional opportunity for training. Name of Contacts Responsible for Action Plan: Ramey Benfield, Chief Financial Officer & Vice Chancellor for Research Administration Ashley Krukowski, Executive Director for Sponsored Programs Valarie White, Director for Pre-Award Administration in Sponsored Programs Tracy Calvert, Director for Post-Award Administration in Sponsored Programs Anticipated Completion Date: June 30, 2025 If you have questions or require additional information, please contact me at 318-675-6327 or via email at ramey.benfield@lsuhs.edu
View Audit 350759
Finding 541844 (2024-003)
Significant Deficiency 2024
State of Louisiana
LA
Allowable Costs / Cost Principles § 200.303 § 200.400
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has received the finding titled “Control Weakness and Noncompliance Related to Cost Allocation Process" and appreciates the opportunity to provide this response to your office's finding. Finding: The Department of Children ...
Dear Mr. Waguespack: The Department of Children and Family Services (DCFS) has received the finding titled “Control Weakness and Noncompliance Related to Cost Allocation Process" and appreciates the opportunity to provide this response to your office's finding. Finding: The Department of Children and Family Services did not have adequate controls in place to ensure the correct allocation of expenditures in accordance with the Cost Allocation Plan, which assigns costs to federal programs. Recommendation: DCFS should strengthen internal controls over the cost allocation review process. DCFS Response: DCFS concurs with the LLA's finding and recommendation. Corrective Action Plan: DCFS's Division of Management and Finance has implemented a corrective action plan aimed at addressing the identified issue and strengthening internal controls. 1. Internal Procedure Revisions: The Division of Management & Finance has trained relevant stakeholders on proper cost allocation procedures, emphasizing compliance with federal regulations and accurate reporting. Additionally, internal procedures have been revised to strengthen the review process, ensuring expenditures are correctly allocated in accordance with the Cost Allocation Plan. 2. Strengthening Internal Controls & Ongoing Monitoring: To prevent recurrence, the Cost Allocation team has implemented a more rigorous review process for cost allocation supporting documentation. This includes, but is not limited to, generating a LaGov report during the three-day fiscal month close to proactively identify any expenditures incorrectly allocated to a closed grant. This step will ensure a real-time review process, allowing errors to be detected and corrected promptly. DCFS acknowledges the importance of accurate cost allocation to ensure compliance with federal regulations and the proper distribution of expenditures across programs. Strengthening our internal controls and reviewing processes remains a top priority to prevent misallocations. Should you require additional information, please contact Christopher Bahm at Christopher.Bahm.DCFS@la.gov or (225) 219-0536.
View Audit 350759
Rss Scattered Homes
NC
HUD Housing Programs Internal Control / Segregation of Duties
Corrective Action Plan: The Project made the required deposits on March 7, 2025. Management will implement procedures to ensure that the effective date of the 9250 is adhered to when there are changes in the amount of funding required for the reserve for replacement account. Auditee Contact: Lori ...
Corrective Action Plan: The Project made the required deposits on March 7, 2025. Management will implement procedures to ensure that the effective date of the 9250 is adhered to when there are changes in the amount of funding required for the reserve for replacement account. Auditee Contact: Lori Gougeon (InReach), Management Agent
View Audit 350750
Helen Keller Services for the Blind
NY
Equipment & Real Property Management
As part of our response to the UG audit findings, we have developed and initiated a corrective action plan to address the issues identified regarding the management of federally funded equipment. Corrective Action Steps: • We have begun implementing internal control procedures to perform bi-annual ...
As part of our response to the UG audit findings, we have developed and initiated a corrective action plan to address the issues identified regarding the management of federally funded equipment. Corrective Action Steps: • We have begun implementing internal control procedures to perform bi-annual inventory inspections of federally funded equipment. • The results of these inspections will be reconciled with our current equipment listing to ensure accuracy and completeness. • Additionally, we are instituting procedures to physically tag all federally funded equipment for easier identification and tracking. Anticipated Implementation Date: • Implementation of these procedures has already started and will be fully in effect by July 1, 2025. Responsible Parties: Giordani Petit-Fere, Senior Accountant Nicholas Johnson, Senior Accountant Marly Deonath and Sharona Hebroni will be responsible for overseeing the implementation, ensuring compliance, and maintaining documentation of all related activities.
View Audit 350742
Johns Hopkins Health System
MD
Cash Management Subrecipient Monitoring § 200.305
Finding 2024-006: Return of Interest Earned on Advance Payment Cash Receipts Grantor: Department of Health and Human Services (“DHHS”) Program Title: Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Award Name: Region 3 Emerging Special Pathogen Treatment Center at The ...
Finding 2024-006: Return of Interest Earned on Advance Payment Cash Receipts Grantor: Department of Health and Human Services (“DHHS”) Program Title: Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Award Name: Region 3 Emerging Special Pathogen Treatment Center at The Johns Hopkins Hospital (JH Biocontainment Unit) Award Number: U3REP220674 Assistance Listing Title: Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Assistance Listing Number: 93.817 Award Year: September 30, 2023 – September 29, 2024 Passthrough Entity: None Management agrees with the finding and recommendation. Management notes that advancing the funds at the start of the year and returning any unspent funds was only used in the first year of the grant being directly awarded to JHH in fiscal year 2024. Management performed the analysis of any interest earned on the unspent balance of the advance payment and returned the interest earned on March 25, 2025. Management further notes that starting in year two of the grant the funds are not advanced and will be requested through a drawdown as expenditures are incurred. Management will implement a process to calculate interest earned annually and return funds exceeding $500 for any future awards under the advance payment method. Management has remediated this finding.
View Audit 350738
Johns Hopkins Health System
MD
Allowable Costs / Cost Principles
Finding 2024-005: Timeliness of Cost Transfers Grantor: Department of Health and Human Services, National Institute of Health (“NIH”), National Heart, Lung, and Blood Institute, Eunice Kennedy Shriver National Institute of Child Health & Human Development Cluster: Research & Development Award Names:...
Finding 2024-005: Timeliness of Cost Transfers Grantor: Department of Health and Human Services, National Institute of Health (“NIH”), National Heart, Lung, and Blood Institute, Eunice Kennedy Shriver National Institute of Child Health & Human Development Cluster: Research & Development Award Names: KidsDOTT-CCC, Pediatric Biospeciment Procure Center (BPC) supporting the Developmental Gene (dGTEx) Project Award Numbers: U01HL130048, U24HD106537 Assistance Listing Titles: Blood Diseases and Resources Research, and Child Health and Human Development Extramural Research Assistance Listing Numbers: 93.839 and 93.865 Award Years: September 15, 2016 – June 30, 2024 and September 9, 2021 – August 31, 2024 Passthrough Entity: Johns Hopkins University Management agrees with the finding and recommendation and will emphasize the importance of timely identification and submission of cost transfers, particularly on federally funded awards. A new process was implemented in FY25 which requires formal written documentation and sign-off on all cost transfers by grant Principal Investigators. JHHS will draft and implement a formal written policy about cost transfer processes in compliance with federal guidelines. Management will remediate this finding by June 30, 2025.
View Audit 350738
Johns Hopkins Health System
MD
Cash Management
Finding 2024-004: Use of Expired Federally Negotiated Rate Grantor: Department of Health and Human Services, National Institute of Health (NIH)/ National Institute on Drug Abuse Cluster: Research & Development Award Name: Clinical Support Services for the Research Efforts of the Stroke Branch, Secti...
Finding 2024-004: Use of Expired Federally Negotiated Rate Grantor: Department of Health and Human Services, National Institute of Health (NIH)/ National Institute on Drug Abuse Cluster: Research & Development Award Name: Clinical Support Services for the Research Efforts of the Stroke Branch, Section on Stroke Diagnostics and Therapeutics, NINDS, NIH Award Number: 75N95019C00074 Assistance Listing Title: National Institute of Neurological Disorders & Stroke Direct Award Assistance Listing Number: 93.RD Award Year: September 28, 2019 – September 27, 2024 Passthrough Entity: None Management agrees with the finding and recommendation. Management notes the approved negotiated indirect cost and fringe benefit rate has expired and management has submitted updated rate proposals to HHS. HHS has acknowledged receipt of proposals and notes the proposals are pending review. Management will continue to request status updates and respond timely to any requests from HHS. Management will improve control procedures to ensure that the indirect cost rates used are related to approved and effective rate agreements. Additionally, management will ensure submitted rate proposals are approved in a timely manner or a provisional rate is established during periods of rate negotiations. Management anticipates this finding will be remediated by June 30, 2025.
View Audit 350738
Johns Hopkins Health System
MD
Procurement, Suspension & Debarment § 200.318
Finding 2024-003: Healthy Start Procurement Compliance and Control Deficiency Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy S...
Finding 2024-003: Healthy Start Procurement Compliance and Control Deficiency Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy Start Initiative Assistance Listing Number: 93.926 Award Year: April 1, 2023 – August 31, 2024 Passthrough Entity: None Management agrees with the finding and recommendation and will reinforce and provide education regarding the procurement policies and procedures to ensure proper controls over procurement. Formal documentation will be maintained to demonstrate competitive bidding or single source justification completed for vendors used on grant-funded projects, including appropriate approvals prior to entering into transactions. Furthermore, management will collaborate with the procurement team to determine what revisions are necessary to our current grant accounting policy related to competitive bidding or single source justification in order to be in compliance with the Uniform Guidance requirements. Management will remediate this finding by June 30, 2025.
View Audit 350738
Johns Hopkins Health System
MD
Questioned Costs Allowable Costs / Cost Principles § 200.431
Finding 2024-002: Healthy Start Fringe Rate Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy Start Initiative Assistance Listing...
Finding 2024-002: Healthy Start Fringe Rate Grantor: Department of Health and Human Services Program Title: Healthy Start Initiative Award Name: Healthy Start Initiative‐Eliminating Racial/Ethnic Disparities Award Number: H4927805 Assistance Listing Title: Healthy Start Initiative Assistance Listing Number: 93.926 Award Year: April 1, 2023 – August 31, 2024 Passthrough Entity: None Management agrees with the finding and recommendation. The fringe benefits were originally budgeted at 27% on the initial grant application in 2019 which has been approved by the awarding agency. The actual fringe rate posted to each department increased to 29% in FY2024. Management utilized the 29% fringe rate to charge the award based on a provision noted on the award granting the permission to re-allocate up to 25% of the award amount in each budgeted category. Management will establish a quarterly review process owned by Finance to ensure the appropriate or agreed-upon negotiated fringe rate is being charged for all awards. Management will contact DHHS for instruction on returning the funds as the FY25 benefit calculation will be adjusted to remove $5,906 of excess benefits for the Healthy Start grant. Management will remediate this finding by June 30, 2025.
View Audit 350738 Questioned Costs: $1
Johns Hopkins Health System
MD
Procurement, Suspension & Debarment § 200.214
Finding 2024-001: Suspension and Debarment Control Design Deficiency Grantor: Department of the Treasury Program Title: COVID-19 American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds Award Name: American Rescue Plan Act (“ARPA”) - Coronavirus State Fiscal Recovery Fund and Coron...
Finding 2024-001: Suspension and Debarment Control Design Deficiency Grantor: Department of the Treasury Program Title: COVID-19 American Rescue Plan Act Coronavirus State and Local Fiscal Recovery Funds Award Name: American Rescue Plan Act (“ARPA”) - Coronavirus State Fiscal Recovery Fund and Coronavirus Local Fiscal Recovery Fund, Coronavirus State and Local Fiscal Recovery Funds (HVIP) Award Numbers: GRT000755, GRT000759 Assistance Listing Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Years: May 1, 2023 – December 31, 2024, July 1, 2023 – September 30, 2024 Passthrough Entities: Baltimore City Health Department, Mayor and City Council of Baltimore Management agrees with the finding and recommendation. Management utilizes a vendor inventory system, Payment Works, for all new vendor set ups. Payment Works utilizes a sanctions list check, which is a third-party service that functions as an aggregator from multiple sources, including SAM.gov. Additionally, management performs an alternate procedure to manually check SAM.gov for vendors not set up in Payment Works. Management will continue to quarterly reconcile the federal grants vendor listing with Payment Works to ensure all necessary vendors are being reviewed for suspension and debarment prior to entering into covered transactions. Furthermore, management will collaborate with the procurement team to determine what revisions are necessary to our current grant accounting policy related to suspension and debarment in order to be in compliance with the Uniform Guidance requirements. Management has remediated this finding with the enhanced control process that started at the end of fiscal year 2024.
View Audit 350738
Finding 541821 (2024-005)
Significant Deficiency 2024
South Carolina State Housing Finance and Development Authority
SC
Questioned Costs HUD Housing Programs Special Tests & Provisions
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Rolling Forward Equity Balances Recommendation: We recommend the Authority review the equity roll forward of programs to identify and correct errors in the correct reporting p...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Rolling Forward Equity Balances Recommendation: We recommend the Authority review the equity roll forward of programs to identify and correct errors in the correct reporting period. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: After the end of the Audit period, HCV and Finance staff worked together to correct equity roll forward concerns. All reporting to HUD has been corrected and a process is in place to reconcile the accounts monthly so that adjustments can be timely made. Name(s) of the contact person(s) responsible for corrective action: Elaine Bouse, Accounting Manager Tyeshia Brunson, HCVP Lead Admin Corrie Temples, Regulatory Analyst (support) Planned completion date for corrective action plan: Currently implemented and ongoing.
View Audit 350735 Questioned Costs: $1
Finding 541818 (2024-004)
Significant Deficiency 2024
South Carolina State Housing Finance and Development Authority
SC
Questioned Costs Eligibility HUD Housing Programs
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the a...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Eligibility Recommendation: We recommend the Authority implements controls to ensure that tenant files contain all required documentation. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: No later than May 2025, SC Housing is restructuring the HCV department. This realignment will reassign the staff member responsible for oversight of the HCV Administrative staff. In addition, all staff will receive additional training for all administrative functions, in order to minimize the number of errors moving forward. Regarding these specific exceptions, staff is working to collect necessary documentation to correct the records, one exception was previously corrected on 11/1/24. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Director of HCVP Administration and Services Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
View Audit 350735 Questioned Costs: $1
Finding 541815 (2024-003)
Material Weakness 2024
South Carolina State Housing Finance and Development Authority
SC
Questioned Costs Special Tests & Provisions HUD Housing Programs
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be correcte...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Enforcement Recommendation: We recommend the Authority implements controls to ensure that the Authority requires HQS deficiencies to be corrected within the timeframe set forth by 2 CFR section 982.404(a). We recommend the Authority implements controls to ensure abatement is timely for units that do not correct the cited HQS deficiencies within the required timeframe. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS and Abatement processes as needed to assure compliance. Management to provide refresher process training on HQS Re-Inspection and Abatement timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Additionally, two of the employees associated with these errors are scheduled to be reassigned and will not be conducting on-site inspections in the future. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
View Audit 350735 Questioned Costs: $1
Finding 541812 (2024-002)
Material Weakness 2024
South Carolina State Housing Finance and Development Authority
SC
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsib...
Housing Voucher Cluster – Assistance Listing Numbers 14.871/14.879 Compliance Requirement: Special Tests and Provisions – Housing Quality Standards (HQS) Inspections Recommendation: We recommend the Authority implements controls to ensure that required HQS are completed timely. Views of responsible officials: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management commits to re-review applicable CFR and Admin Polices to assure we are starting from a good foundation and adjust HQS processes as needed to bring all HQS inspections into compliance. Management to provide refresher process training on HQS expected timelines and documentation required to be in OnBase. No later than May 2025, SC Housing is restructuring the HCV department. This realignment will result in a dedicated inspection team that is not burdened with ancillary administrative tasks that have contributed to their inability to meet critical deadlines. Additionally, inspectors will have the flexibility to inspect 4-5 days per week as necessary. One of the key inspectors is physically located in the Low Country area which will minimize the travel time required to inspect in this region. Two of the inspections with findings were in a portfolio assigned to an employee exhibiting substandard performance who was subsequently terminated. These cases have been reassigned. Name(s) of the contact person(s) responsible for corrective action: Lisa Wilkerson, Director of Rental Assistance and Compliance Lenzy Morris, Director of HCVP Operations Planned completion date for corrective action plan: Restructure in planned for late April, initial training will begin immediately and continue as needed.
View Audit 350735
Finding 541811 (2024-002)
Significant Deficiency 2024
City of Huntington Park
CA
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Reporting
Management Response and Corrective Action Plan The City concurs with the recommendation. Corrective Action Plan: City is onboarding qualified individuals to ensure reports are submitted in a timely manner and retained by the City. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Y...
Management Response and Corrective Action Plan The City concurs with the recommendation. Corrective Action Plan: City is onboarding qualified individuals to ensure reports are submitted in a timely manner and retained by the City. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2025 Responsible Person: Director of Finance
View Audit 350727
Finding 541810 (2024-001)
Material Weakness 2024
City of Huntington Park
CA
Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City will work with vendor to provide hard copies of all work done to assist in compliance. Planned Implementation Date: Implemented during Quarter 1 of Fiscal Year 2025 Responsible Person: Finance & Community Development Departments
View Audit 350727
« 1 599 600 602 603 2134 »