FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,350
In database
Filtered Results
53,365
Matching current filters
Showing Page
689 of 2135
25 per page

Filters

Clear
Heart of Oregon Corps, Inc.
OR
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management
Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a ...
Corrective Action: During a period of staff transition in a Program Director role, travel was arranged for a group on a grant-approved training trip, which included several program participants. When the airline tickets were purchased, one participant whose activities and enrollment were part of a different funding source within the same overall program was mistakenly included in this group. This oversight was not caught by program staff at the time, and the member participated in the trip. The issue was identified during the audit, promptly corrected by staff, and the grant funder was refunded for the expense in January 2025, prior to the audit’s completion. Additionally, the process for vetting participants for such trips has been revised to include regular reviews of enrollment status, both at the time of airfare purchase, but also at the time of travel. Program staff will more regularly and actively provide fiscal staff current enrollment information, which will be cross-referenced during both the AP and cost allocation entry, and during the reimbursement A/R invoicing process, to ensure cost allowability. Anticipated Completion Date February 2025
View Audit 344410
Finding 525195 (2024-001)
Material Weakness 2024
Eastbrook Community School Corporation
IN
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval fr...
Context: For testing of activities allowed and unallowed, a sample of 21 vendor vouchers were selected for testing. Two vouchers totaling $61,841 were related to disbursements for floor replacement costs incurred and charged to the ESSER III grant award. The School Corporation received approval from the Indiana Department of Education (IDOE) through the grant application to utilize a portion of the ESSER II grant award for floor replacement throughout the School Corporation. During the audit period, the School Corporation had $88,600 that was disbursed and reported on the SEFA for ESSER II and $142,400 that was disbursed and reported on the SEFA for ESSER III for floor replacement. The School Corporation did not receive approval from the Indiana Department of Education (IDOE) to use ESSER III funding for the flooring project as required for construction or remodeling related projects. The total amount of the flooring project funded by the ESSER III grant, including amounts paid prior to the audit, was $219,992. The portion of the flooring project paid by the ESSER II grant was $163,000 which was properly approved by IDOE. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation will put a system in place to ensure that each grant application is printed in its entirety, including the narratives, and file them in the appropriate grant files maintained by the business manager. The business manager will verify that the agreed upon expenditures are included in the grant application before any orders are placed or purchases are approved. Additionally, accounting descriptions set up in the financial software will better reflect IDOE-approved expenditures. Anticipated Completion Date: February 25, 2025
View Audit 344409 Questioned Costs: $1
Finding 525193 (2024-003)
Significant Deficiency 2024
Eastbrook Community School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
Context: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the co...
Context: The failure to establish an effective internal control system placed the School Corporation at risk of noncompliance with the grant agreement and the compliance requirements. A lack of segregation of duties within an internal control system could have also allowed noncompliance with the compliance requirements and allowed the misuse and mismanagement of federal funds and assets by not having proper oversight, reviews, and approvals over the activities of the programs. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager/Treasurer Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The School Corporation is in the process of manually extracting and transferring fixed assets data from a database to a spreadsheet to allow the deputy treasurer access to the fixed assets data. This will allow the deputy treasurer to enter all assets as described in our board-approved policy into the updated fixed assets system. At least every six months, the business manager will generate a report from the financial software that will include object codes for purchases over $10,000 and for construction and verity that all assets have been added to the fixed assets spreadsheet. Currently, the business manager maintains the fixed assets database because it is not accessible to the deputy treasurer. It is the intent of the School Corporation to segregate these duties. The current fixed assets databased has been updated to include all flooring purchases that were previously missed. Anticipated Completion Date: We anticipate that the new fixed assets spreadsheet will be created and the data will be entered by December 31, 2025.
View Audit 344409
Finding 525191 (2024-002)
Material Weakness 2024
Eastbrook Community School Corporation
IN
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the fede...
Context: For the one project sampled for Davis-Bacon requirements, the School Corporation did not obtain the weekly payroll reports certifications from the company that performed renovations on the School Corporation. Therefore, no review was performed to ensure that pay rates complied with the federal wage rate requirements. Additionally, the School Corporation did not have a contract with the company that included the clause for the federal wage rate requirements. The amount disbursed and reported on the SEFA during the audit period is $231,000. Audit adjustments were proposed, accepted by the School Corporation, and made to the SEFA to correct the issues noted above. We also noted there was no documented, secondary review of the information in the SEFA by someone other than the preparer. Contact Person Responsible for Corrective Action: Lisa Baker, Business Manager/Treasurer Contact Phone Number: 765-664-0624 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Davis-Bacon requirements is a repeat finding due to the timing of the prior audit and a lag for new controls to take effect. When the School Corporation is awarded federal funds that will be used for construction, alteration, or repair projects in excess of $2,000, the superintendent and/or business manager will notify the contractors that the project is being funded by federal funds and the requirements as outlined by the Davis-Bacon Act. In addition, the superintendent and/or the business manager will ensure that the contractors provide weekly payroll report certifications and will review the documents to ensure compliance with the wage rate requirements. The SEFA, which is included with the Annual Financial Report, is reviewed by the deputy treasurer upon its completion. Going forward, any corrections or adjustments made to the SEFA will be reviewed by the deputy treasurer or other district office employee. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
View Audit 344409
Finding 525189 (2024-001)
Material Weakness 2024
Child & Family Services of Northwestern Michigan, Inc.
MI
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.403
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implem...
Management's Response: The Organization acknowledges the finding and agrees with the auditors' recommendations. We recognize the importance of maintaining accurate documentation and financial controls to ensure compliance with federal regulations. To address the finding, the Organization will implement the following corrective actions: 1) Journalizing administrative allocations - effective March 31, the Organization will implement a procedure to allocate administrative costs to each applicable federal award program through monthly journal entries within the general ledger. 2) Improved documentation retention - the Organization will establish a process to retain supporting documentation for all costs submitted for reimbursement, ensuring alignment between the general ledger and reimbursement requests. 3) Internal controls for expense classification - the Organization will implement additional controls to prevent expenses from being reclassified within the general ledger after reimbursement requests have been submitted. Any necessary adjustments will be documented with a clear audit trail. These corrective actions will be fully implemented by March 31, 2025, will include and cover all such costs from the start of the fiscal year which began October 1, 2024, and management will monitor compliance to ensure ongoing adherence to these procedures.
View Audit 344405
Finding 525186 (2024-001)
Material Weakness 2024
Readyct, Inc.
CT
Allowable Costs / Cost Principles
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: ReadyCT, Inc. should formalize a process of employee documentation of time and effort for the award as well as supervisor review over allocations to the award to ensure that allocations are based on ac...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: ReadyCT, Inc. should formalize a process of employee documentation of time and effort for the award as well as supervisor review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will formalize the documentation process over allocation of time to the award to ensure only actual time worked on the award is charged to the awards. Name of the contact person responsible for corrective action: Shannon Marimón, Executive Director Planned completion date for corrective action plan: February 1, 2025 If the U.S. Department of the Treasury has questions regarding this schedule, please call Shannon Marimón at 650-400-2076.
View Audit 344404
Finding 525185 (2024-001)
Significant Deficiency 2024
Epidaurus Dba Amity Foundation
AZ
Matching / Level of Effort / Earmarking
Epidaurus dba Amity Foundation respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718 Audit Period: Year ending June 30, 2024 The finding...
Epidaurus dba Amity Foundation respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: BeachFleischman PLLC 1985 E. River Road, Suite 201 Tucson, AZ 85718 Audit Period: Year ending June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings – Major Federal Award Programs Audit 2024-001 Wage Rate Requirements: Recommendation: We recommend the Organization clearly define roles and responsibilities for tracking compliance with unique requirements of Federal contracts. This includes implementing a system of review and approval to ensure the compliance has been done. Auditee response: The Organization agrees with the finding and has started requesting the certified payrolls weekly from the general contractor. If you have any questions regarding this plan, please call John Hagen, at 213-880-6152 or jhagen@amityfdn.org.
View Audit 344395
Finding 525149 (2024-002)
Significant Deficiency 2024
Indigenous Peoples Task Force
MN
Allowable Costs / Cost Principles § 200.430
2024-002: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.959 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Di...
2024-002: Payroll Timecard Approval Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 and 93.959 Compliance and Internal Controls Significant Deficiency Category of Finding – Allowable Costs/ Cost Principles Name of contact person – Sharon Day, Executive Director Corrective action – IPTF has hired and assigned an experienced individual within the organization who has the responsibility of reviewing and approving the Executive Director's timecard prior to processing. Completion date – Management and the Board of Directors implemented the above as of February 2024.
View Audit 344389
Finding 525147 (2024-001)
Significant Deficiency 2024
Indigenous Peoples Task Force
MN
Reporting
2024-001: Filing of Federal Reports SF-425 and OPR Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective ac...
2024-001: Filing of Federal Reports SF-425 and OPR Federal Departments: Department of Health and Human Services Assistance Listing #: 93.612 Compliance and Internal Controls Significant Deficiency Category of Finding – Reporting Name of contact person – Sharon Day, Executive Director Corrective action – IPTF has hired and assigned an experienced individual to assist with all filing requirements within the organization in managing federal grants who will ensure the accounting records are prepared accurately and to ensure that these required reports are submitted on time. Completion date – Management and the Board of Directors implemented the above as of January 2025.
View Audit 344389
Finding 525143 (2024-002)
Significant Deficiency 2024
Southern California University of Health Sciences
CA
Student Financial Aid Internal Control / Segregation of Duties
Return of Title IV (R2T4) Returning of Funds Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its procedures to ensure that title IV funds required to be returned are done so within 45 days after the date of the...
Return of Title IV (R2T4) Returning of Funds Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its procedures to ensure that title IV funds required to be returned are done so within 45 days after the date of the institution's determination that the student withdrew. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We did a thorough review of the findings, including in depth discussions with our audit firm to understand the details of the findings and to ascertain their root cause. We have provided training for staff on appropriate processing of Return of Title IV Funds. Name(s) of the contact person(s) responsible for corrective action: Eulanie Morales, Director of Financial Aid. Planned completion date for corrective action plan: January 31, 2025.
View Audit 344388
Finding 525139 (2024-001)
Significant Deficiency 2024
Southern California University of Health Sciences
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. ...
NSLDS Enrollment Reporting Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.033, 84.268 Recommendation: We recommend the University review its reporting procedures to ensure that enrollment and program information is accurately reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We did a thorough review of the findings, including in depth discussions with our audit firm to understand the details of the findings and to ascertain their root cause. The actions we took last year reduced the incidence rate, but we have more work to do. In addition to continued engagement with NSC, we have engaged with our IT Department – they will assist the Registrar’s office in engaging our Student Information System vendor to improve the accuracy of the data files that we transmit to NSC. We also engaged a consultant to provide us with training and to help us improve processes and reporting time. Name(s) of the contact person(s) responsible for corrective action: Robert Boggs, EdD, University Registrar. Planned completion date for corrective action plan: April 30, 2025.
View Audit 344388
Finding 525107 (2024-005)
Significant Deficiency 2024
Saint Joseph's University
PA
Student Financial Aid Special Tests & Provisions Reporting
Finding 2024-005 Recommendation: The University should implement a monthly review process to ensure all student enrollment status changes are captured when certifying enrollment data. View of Responsible Officials and Planned Corrective Actions: During fiscal year 2024, there was a one-time error re...
Finding 2024-005 Recommendation: The University should implement a monthly review process to ensure all student enrollment status changes are captured when certifying enrollment data. View of Responsible Officials and Planned Corrective Actions: During fiscal year 2024, there was a one-time error resulting in manual enrollment statuses not being captured by the National Student Clearinghouse (NSC). Degree and enrollment files were sent timely, however, manual updates of student statuses on the NSC website were not processed successfully leading to inconsistencies. Going forward, enrollment files will be reviewed regularly against the NSLDS website to ensure that all student enrollment statuses are accurate. Individual Responsible for Corrective Action: Deanna Carroll, University Registrar, 610-660-1000, ddaly@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.
View Audit 344383
Finding 525105 (2024-004)
Significant Deficiency 2024
Saint Joseph's University
PA
Student Financial Aid Special Tests & Provisions Reporting
Finding 2024-004 Recommendation: The University should evaluate all program lengths per the website and ensure that program lengths are accurate and that there are no discrepancies when comparing the website to NSLDS. View of Responsible Officials and Planned Corrective Actions: The University will ...
Finding 2024-004 Recommendation: The University should evaluate all program lengths per the website and ensure that program lengths are accurate and that there are no discrepancies when comparing the website to NSLDS. View of Responsible Officials and Planned Corrective Actions: The University will immediately review all program lengths and update the website as well as Banner. Moving forward, Banner will be the system of record for program lengths and basis for reporting to the NSLDS. Any updates or changes to the website will require approval from the Registrar and Financial Aid Offices to ensure that all records are consistent and accurate. Individual Responsible for Corrective Action: Deanna Carroll, University Registrar, 610-660-1000, ddaly@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.
View Audit 344383
Finding 525104 (2024-003)
Significant Deficiency 2024
Saint Joseph's University
PA
Student Financial Aid Eligibility Significant Deficiency
Finding 2024-003 Recommendation: The University should implement a control within the Financial Aid department that requires another individual within the department to review the Pell funds awarded by student for accuracy. For the 13 students with inaccurate Pell awards, these were corrected immedi...
Finding 2024-003 Recommendation: The University should implement a control within the Financial Aid department that requires another individual within the department to review the Pell funds awarded by student for accuracy. For the 13 students with inaccurate Pell awards, these were corrected immediately when brought to management’s attention. View of Responsible Officials and Planned Corrective Actions: This issue was unique to the 2023 summer term as a result of the University changing the header semester to the summer term for the 23/24 award year. The University has changed the fund award and disbursement schedule rules in Banner to correctly calculate the Pell Grant awards for summer terms. This eliminates the need for Financial Aid staff to manually update awards on an individual student basis. In addition to the aforementioned change in the Banner rules, the University will have an individual in the Financial Aid Office run a report to audit summer term awards to ensure the Pell Grant is being calculated correctly. Individual Responsible for Corrective Action: Caroline Baker, Senior Director of Financial Aid, 610-660-1000, cbaker01@sju.edu Anticipated Completion Date for Corrective Action: The Planned Corrective Actions will be immediately implemented.
View Audit 344383
D'youville University
NY
Student Financial Aid Allowable Costs / Cost Principles Eligibility
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals, exit counseling communications and FDL and Pell reconciliations are done monthly going forward. Both the FDL and Pell programs were closed out timely for 2023-2024.
View Audit 344382
D'youville University
NY
Matching / Level of Effort / Earmarking
The University made an advance funding request in May 2024 for 2024-2025 aid due to severe processing delays related to the rollout of the Better FAFSA and related COD updates. The University’s first Summer 2024 term began on April 1st, 2024, with subsequent starts on April 29th, 2024 and May 20th, ...
The University made an advance funding request in May 2024 for 2024-2025 aid due to severe processing delays related to the rollout of the Better FAFSA and related COD updates. The University’s first Summer 2024 term began on April 1st, 2024, with subsequent starts on April 29th, 2024 and May 20th, 2024. Due to significant difficulties encountered with the Better FAFSA rollout and significant staffing turnover in the financial aid department at that time, the University was not disbursing aid and transmitting it to COD at the normal rate. This issue was purely timing and was resolved by July 2024. The University maintained the funds in an interest bearing account and did not earn more than $500.
View Audit 344382
D'youville University
NY
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University identified certain automated COD communication and reporting rules in our Student Information System (SIS) that were not working properly during the 2023-2024 aid year. The breakdown of these automated rules required manual interventions to have all FDL and Pell disbursements reported...
The University identified certain automated COD communication and reporting rules in our Student Information System (SIS) that were not working properly during the 2023-2024 aid year. The breakdown of these automated rules required manual interventions to have all FDL and Pell disbursements reported to COD. Due to significant staffing turnover in the financial aid department and the manual interventions needed, not all reporting was able to be completed within 15 days. The University has since hired an expert directly from our SIS company to evaluate and fix all malfunctioning rules so that manual intervention is not required going forward.
View Audit 344382
D'youville University
NY
Student Financial Aid Matching / Level of Effort / Earmarking
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals and exit counseling communications are done monthly going forward.
View Audit 344382
D'youville University
NY
Student Financial Aid Allowable Costs / Cost Principles Reporting
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized t...
The University experienced significant staffing turnover in the financial aid department during the 2023-2024 aid year, resulting in certain established processes to go unfollowed. In June 2024, the University hired a full-time outsourced staffing solution, which has added headcount and stabilized the department staffing. The Director has established clear roles and responsibilities so that established processes are not missed going forward. Additionally, job duties have been reallocated to ensure calculations on official and unofficial withdrawals and exit counseling communications are done monthly going forward.
View Audit 344382
Finding 525093 (2024-006)
Material Weakness 2024
Union Theological Seminary in the City of New York
NY
Student Financial Aid Matching / Level of Effort / Earmarking Reporting
This Repeat Finding has been acknowledged. Union has taken several steps towards making the required changes to ensure compliance with our enrollment reporting responsibilities. This includes implementing process improvements related to our National Clearing House (NSC) submissions and reviewing ou...
This Repeat Finding has been acknowledged. Union has taken several steps towards making the required changes to ensure compliance with our enrollment reporting responsibilities. This includes implementing process improvements related to our National Clearing House (NSC) submissions and reviewing our academic policies related to academic leaves of absence and withdrawals. Timeliness of Enrollment Reporting Rosters: As of January 2024, Union completed the set-up and configuration of our enrollment reporting services with NSC as our third-party service provider. The new process is administered by the school Registrar, with back-up responsibilities handled by the Assistant Dean, Director of Financial Aid, and the Vice President of Admissions and Financial Aid. Since implementing the new system, Union has submitted our Enrollment Reporting Roster on a regular and timely basis. Under NSC, our submissions have occurred at least once per month and within the 15-day reporting requirement. As a result, we do not anticipate late reporting of Enrollment Reporting Rosters for FY25 or future periods.. Accuracy of Enrollment Status Changes: In order to further improve the timeliness and accuracy of our enrollment report submissions, we plan to make the following changes to our process with NSC. First, we will schedule additional submissions of our Enrollment Roster at key points during the academic year: (1) prior to the start of each semester, (2) immediately after the end of the drop-add period, and (3) during our non-required summer term. Second, we will work with NSC on our system configuration and error correction process, to ensure that enrollment status is accurately reported and that all status errors are resolved correctly and in a timely manner. Enrollment Roster transmissions will continue to take place according to a preset schedule. This process includes email communication from NSC the week prior to an enrollment submission, confirmation of a successful submission, and notification of potential errors. Union’s Registrar, who has 17 years of experience, is also working directly with NSLDS to address errors found in past submissions and working with internal stakeholders in the Academic Office, Financial Aid Office, Bursar’s Office, and IT Department to ensure that all student records accurately and correctly configured.
View Audit 344376
Hilbert College
NY
Student Financial Aid
The College, upon identification of this issue, recalculated the Pell Grant awards and disbursed the eligible amounts to the 4 students. The College also conducted an internal review of students whose payment period was 3 trimesters based on expected enrollment and identified two additional students...
The College, upon identification of this issue, recalculated the Pell Grant awards and disbursed the eligible amounts to the 4 students. The College also conducted an internal review of students whose payment period was 3 trimesters based on expected enrollment and identified two additional students who only attended the first 2 of the three trimesters; the College recalculated and disbursed the eligible amounts to these two students. Additionally, the College immediately reviewed its procedures and made necessary changes.
View Audit 344371
Finding 525081 (2024-002)
Material Weakness 2024
The Salvation Army Chicago City Fund
IL
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurre...
Finding 2024‐002: Allowable Costs/Cost Principles (Material Weakness and Noncompliance) Condition: For individuals charged to this program who also have time charged to other programs there were no timesheets or other evidence to support the allocation to the program was based on actual time incurred to the program but was instead based on the budgeted amounts for those individuals. Corrective Action Planned: -All individuals assigned to multiple contracts will keep time logs of hours workedon each, with a monthly review that the hours align with the budgeted amounts. -In the event hours diverge, workload will be adjusted or a budget adjustment will be requested. Anticipated Completion Date: February 1, 2025 Name of Contact Person Responsible for the Plan: Kimberly Atwood Lepse, Divisional Director of Finance
View Audit 344366 Questioned Costs: $1
Finding 525080 (2024-001)
Significant Deficiency 2024
Bothwell Regional Health Center
MO
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
February 27, 2025 Finding 2024-001 U.S. Department of Health and Human Services, passed through the Curators of the University of Missouri ALN 93.680 - Medical Student Education PTE Federal Award No: T9952110 Management's Response: Bothwell Regional Health Center will begin performing suspens...
February 27, 2025 Finding 2024-001 U.S. Department of Health and Human Services, passed through the Curators of the University of Missouri ALN 93.680 - Medical Student Education PTE Federal Award No: T9952110 Management's Response: Bothwell Regional Health Center will begin performing suspension and debarment checks on all vendors/contracts funded with grants in 2025. This process will be implemented in 2025 pending policy review processes. Bothwell Regional Health Center will start documenting reviews of suspension and debarment checks of vendors receiving Federal funds while onboarding new vendors and monitoring periodically throughout the year. Views of Responsible Officials and Corrective Action: Management agrees with the finding and management will implement a control process to ensure that suspension and debarment checks are performed on vendors/contracts funded with grants in 2025. Responsible Official: Steven Davis Chief Financial Officer Bothwell Regional Health
View Audit 344357
Finding 525078 (2024-001)
Material Weakness 2024
Park Place of Alliance Inc. 042-Hd021
OH
Eligibility HUD Housing Programs Material Weakness
Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the ten...
Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. Management has also strengthened the controls over the tenant files to ensure that proper documentation is maintained in the tenant files. The Director of Programs is now reviewing the documents in every tenant file at the time of move-in or annual recertification. Name of Contact Person: Julie Sparks, Executive Director, 330-455-9100 Completion Date: February 6, 2024
View Audit 344354
Finding 525076 (2024-001)
Material Weakness 2024
Ican Garden Apartments, INC 042-Hd090
OH
Eligibility HUD Housing Programs Material Weakness
Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the ten...
Corrective Action Taken: Management notified Eide Bailly of the alleged fraud prior to the start of fieldwork for the October 31, 2024 audit. Management removed all questionable documentation from the tenant files, re-certified any affected tenants and obtained the required documentation for the tenant files prior to the conclusion of the October 31, 2024 audit. Management has also strengthened the controls over the tenant files to ensure that proper documentation is maintained in the tenant files. The Director of Programs is now reviewing the documents in every tenant file at the time of move-in or annual recertification. Name of Contact Person: Julie Sparks, Executive Director, 330-455-9100 Completion Date: February 6, 2024
View Audit 344352
« 1 687 688 690 691 2135 »