FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,859
In database
Filtered Results
5,758
Matching current filters
Showing Page
106 of 231
25 per page

Filters

Clear
Active filters: Cash Management
Finding 503291 (2023-003)
Significant Deficiency 2023
Catholic Charities of the Diocese of Tulsa, Inc.
OK
Cash Management Internal Control / Segregation of Duties Significant Deficiency § 200.305
Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that re...
Audit Finding Reference: 2023-003 Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Not all reimbursement submissions were reviewed by someone other than the preparer prior to submission. Subsequent to June 30, 2023, CCEOK established an internal control that requires all requests submitted for reimbursement be reviewed by someone other than the preparer prior to submission. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 2340 N Harvard Ave, Tulsa, OK 74158 Projected Implementation: July 1, 2024
View Audit 325382
Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments
KY
Questioned Costs Cash Management HUD Housing Programs
Management will deposit required amounts.
Management will deposit required amounts.
View Audit 325367 Questioned Costs: $1
Finding 503175 (2023-003)
Significant Deficiency 2023
Wallowa Resources, Inc.
OR
Cash Management Internal Control / Segregation of Duties Significant Deficiency
2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa ...
2023-003: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Cash Management: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: RFRs are prepared and submitted by the same employee. Corrective Action Plan: Wallowa Resources has already acted to correct this issue. All RFR’s are now reviewed and signed off by the Executive Director. Responsible Individual(s): Nils Christoffersen, Executive Director and Joni Maasdam, Finance Manager Anticipated Completion Date: Completed September 2024.
View Audit 325232
Finding 503158 (2023-008)
Material Weakness 2023
City of Auburn, Maine
ME
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.307
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We ha...
Management Response/Corrective Action Plan: The Community Development and Finance Departments acknowledge that EN funds were drawn when it appeared that PI funds were available. The finding was partly influenced by the nature of first quarter draws and the need to record prior year expenses. We have corrected the discrepancy and to address this in the future, we plan to implement a balance sheet account to better track PI balances and expenditures.
View Audit 325183 Questioned Costs: $1
Finding 503153 (2023-007)
Material Weakness 2023
City of Auburn, Maine
ME
School Nutrition Programs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
Management Response/Corrective Action Plan: Going forward the School Nutrition staff will keep a spreadsheet documenting meals reimbursed previous fiscal years, and in each month to compare to the number of meals calculated for the current billing month.
View Audit 325183
Finding 503055 (2023-003)
Material Weakness 2023
Village of Leesburg
OH
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329
Reporting was corrected through the ODOD
Reporting was corrected through the ODOD
View Audit 325029
Finding 503004 (2023-002)
Material Weakness 2023
Logan County
OH
Student Financial Aid Allowable Costs / Cost Principles Cash Management
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
The fiscal department staff will compare the SACWIS placement cost report with billing. If any discrepancy occurs the fiscal department staff will confirm with the caseworker of the case for correct number of days. The fiscal department will verify the reimbursement report for accuracy.
View Audit 324945
Finding 503002 (2023-001)
Material Weakness 2023
Logan County
OH
Cash Management
Fiscal Supervisor will review ORC and Federal Guidelines to ensure any draws paid forward to cover future invoices is done when the invoice is received and ensure prompt payment within the ten days max allowable.
Fiscal Supervisor will review ORC and Federal Guidelines to ensure any draws paid forward to cover future invoices is done when the invoice is received and ensure prompt payment within the ten days max allowable.
View Audit 324945
Finding 502973 (2023-001)
Significant Deficiency 2023
Grace House INC
MS
Subrecipient Monitoring Cash Management Material Weakness
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director.d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025
View Audit 324929
Finding 502957 (2023-002)
Significant Deficiency 2023
Henry County R-I School District
MO
Cash Management
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School...
December 8, 2023 U.S. Department of Education Henry County R-I School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brad Hunter, Superintendent Henry County R-I School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP ESSER III Recommendation: The District must ensure that they have proper documentation and have actually spent the federal funds prior to seeking reimbursement. Action Taken: The District will ensure that expenditures are properly supported prior to requesting reimbursement. Completion Date: June 30, 2024 Sincerely, Brad Hunter, Superintendent Henry County R-I School District
View Audit 324922
Finding 502901 (2023-002)
Significant Deficiency 2023
Reset to Success Foundation, Inc.
IL
Cash Management Reporting Internal Control / Segregation of Duties
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
We will engage with an outside consultant/independent CPA firm to review and manage the internal control process. This corrective action will be implemented by December 31, 2024 by the Administrator and Board.
View Audit 324851
County of Lee, Virginia
VA
Questioned Costs Subrecipient Monitoring Cash Management
The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.
The County will obtain and review periodic financial statements and/or underlying documentation and obtain a copy of the annual audit report in accordance with Uniform Guidance.
View Audit 324806 Questioned Costs: $1
Finding 502677 (2023-001)
Significant Deficiency 2023
205 Corporation, Inc.
OK
HUD Housing Programs Cash Management Reporting
For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tuls...
For the year ended December 31, 2023 CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS 205 Corporation, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended December 31, 2023 The findings from the December 2023, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2023-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receipts bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Residual Receipts account in 2024. If the Department of HUD has questions regarding this plan, please contact Rick Gowin, Westchester Realty & Development. March 12, 2024 Randy Lauderdale, President Date March 12, 2024 Rick Gowin, Management Agent Date
View Audit 324699
Finding 502634 (2023-008)
Significant Deficiency 2023
Promise Healthcare Nfp
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403
Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, C...
Action taken in response to finding: 1. Create a standard procedure for tracking grant expenses: Completed 2. Train staff on procedures: Completed 3. Create an independent review process for all grant tracking: In progress Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024
View Audit 324609 Questioned Costs: $1
Finding 502620 (2023-002)
Material Weakness 2023
Promise Healthcare Nfp
IL
Cash Management Internal Control / Segregation of Duties § 200.305
Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared lo...
Action taken in response to finding: 1. Develop documentation procedures: In Progress a. Establish a standardized procedure for documenting the preparation and review of drawdown requests. 2. Select appropriate party for independent review: Complete 3. Store and maintain documentation in a shared location for future audit and review: Complete Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: End of 2024
View Audit 324609
Finding 502577 (2023-007)
Significant Deficiency 2023
Okanogan Behavioral Healthcare
WA
Cash Management Allowable Costs / Cost Principles Significant Deficiency
Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion ...
Action taken in response to finding: The grant biller performs additional review of grant billings for accuracy. In addition, the new CFO reviews and approves at a detailed level the grant billing. Name(s) of the contact person(s) responsible for corrective action: Patty Brandt Planned completion date for corrective action plan: August 31, 2024
View Audit 324580
Finding 502575 (2023-005)
Significant Deficiency 2023
Okanogan Behavioral Healthcare
WA
Cash Management Allowable Costs / Cost Principles Period of Performance
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
View Audit 324580
Finding 502573 (2023-003)
Significant Deficiency 2023
Okanogan Behavioral Healthcare
WA
Allowable Costs / Cost Principles Cash Management Period of Performance
Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, ...
Action taken in response to finding: The program experienced transition in management and staff during FY23. The new Recovery Support Services staff are now fully trained and ensures expenditures are incurred, charged appropriately and supporting documentation is maintained on file. Additionally, AP and Finance team review supporting documentation and ensure completeness. Name(s) of the contact person(s) responsible for corrective action: Floral Reed Planned completion date for corrective action plan: June 30, 2024
View Audit 324580
Finding 502572 (2023-002)
Significant Deficiency 2023
Okanogan Behavioral Healthcare
WA
Cash Management Significant Deficiency
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
Action taken in response to finding: The new CFO reviews and approves federal grant draw requests prior to the submission to the granting agency. Name(s) of the contact person(s) responsible for corrective action: Carrie Anthony Planned completion date for corrective action plan: August 31, 2024
View Audit 324580
Finding 502499 (2023-002)
Significant Deficiency 2023
Catholic Charities West Michigan
MI
Reporting Cash Management Significant Deficiency
Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will rec...
Action Taken: Modifications of the Administrative Financial Management and Cash Management policies will be made to further address concerns identified in the Single Audit. In addition, the reconciliation process will be reviewed and improved to assure timely preparation of the SEFA. CCWM will reconcile federal programs to the passthrough agencies 9 months into the fiscal year at a minimum as part of the preparation of the SEFA report.
View Audit 324497
Finding 502476 (2023-001)
Material Weakness 2023
United Piedmont Center for Educational Excellence, INC
NC
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines....
To address these issues - UPCEE has hired a new Contract Manager (that comes highly recommended and has worked successfully with other TRIO programs) who will continue to do the following: • Oversee office management processes, budgets, and enhance our current way of working with federal timelines. • Ensure billings are kept timely and entered in the financial system for QuickBooks Online and now updates data entry after each completed month. These changes allow for the immediate completion and availability of data to be used for 990 completion and audit processing. • Work in tandem with the UPCEE Executive Director to ensure these tasks are done. With the implementation of these new processes, UPCEE feels very confident that this will prevent any further need for risk management.
View Audit 324484
Finding 502347 (2023-001)
Material Weakness 2023
Catron County
NM
Cash Management Reporting
The County has assigned a specific individual for grant and contract maintenance.
The County has assigned a specific individual for grant and contract maintenance.
View Audit 324391
Pharr Affordable Housing Dba Sunset Terrace Senior Village
TX
Cash Management HUD Housing Programs
Tenant security deposit bank account. Contact person - Executive Director. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.
Tenant security deposit bank account. Contact person - Executive Director. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.
View Audit 324372
Finding 502113 (2023-002)
Significant Deficiency 2023
Community Directions, Inc.
LA
HUD Housing Programs Cash Management Special Tests & Provisions
FINDING #2023-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 underfunded in the amount of $750. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account an...
FINDING #2023-002 RESERVE FOR REPLACEMENT Condition: The Reserve for Replacement account balance for Park Ridge Apartments, Phase 4 underfunded in the amount of $750. Recommendation: The management agent should ensure that all required deposits are made to the Reserve for Replacement account and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. View of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted.
View Audit 324336
Finding 502110 (2023-001)
Material Weakness 2023
The Homeless Families Foundation
OH
Questioned Costs Cash Management Reporting § 200.516
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2023 through December 31, 2023 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Fin...
CORRECTIVE ACTION PLAN Audit Firm: Winkel Green & Company LLP Audit Period: January 1, 2023 through December 31, 2023 CAP Prepared by: Name: Beth Fetzer-Rice Position: Executive Director Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2023-001 a. Comments on the Finding and Recommendation. Uniform Guidance stipulates that reimbursements are paid to subrecipients in a timely manner. The Organization did not pay subrecipients in a timely manner for the months of January through June 2023, resulting in $261,999 of untimely reimbursements. b. Action Taken or Planned on the Finding The Organization met with subrecipients prior to December 31, 2023 to establish increased control processes, including outlining documentation requirements, timeframes for reimbursement submission, identifying correct staff contacts for timely communications, and formalizing a timeframe for approving/distributing subrecipient disbursements. The Organization has paid all reimbursements through December 2023 as of February 2024.
View Audit 324321 Questioned Costs: $1
« 1 104 105 107 108 231 »