FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,718
In database
Filtered Results
5,562
Matching current filters
Showing Page
75 of 223
25 per page

Filters

Clear
Active filters: Cash Management
Finding 516228 (2024-005)
Material Weakness 2024
Marissa Community Unit School District No. 40
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for d...
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.
View Audit 334048 Questioned Costs: $1
Finding 516219 (2024-004)
Significant Deficiency 2024
Yadkin County
NC
Cash Management Eligibility Reporting
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-00...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-005 Name of contact person: Lindsey Cearlock Corrective Action: Proposed Completion Date: Immediately. To review all grant documentation carefully and ensure the County is compliant with all requirements. Section IV - State Award Findings and Questioned Costs Jessica Wall, Director YCHSA will continue second party at least 76 Medicaid cases per quarter and will do a targeted second party review of an additional 50 cases to verify that appropriate requests for informaiton are made. YCHSA will implement a checklist to be used prior to eligibility decision for applications and recertifications that would ensure that appropriate information requests have been made and evaluated. YCHSA will develop a shared training platform that will include powerpoint presentations and handouts around the areas of information requests. Checklist will be developed and implemented by 11/18/24. YCHSA will complete an additional targeted review of at least 50 cases per quarter beginning with Quarter 2 of Fiscal Year 2025. YCHSA will develop shared training platform with the expectation that staff will have completed at least one module by 11/30/24. Supervisors will provide staff with a report at least once per month that includes terminated SSI cases that require a full eligibility evaluation. Staff will return this report each month with their initials to indicate that they have initiated full evaluations. Training will be provided by 11/30/24. Training will be provided by 11/30/24 and staff will received SSI Termination Report by 11/30/24. Jessica Wall, Director
View Audit 334031
Finding 516196 (2024-001)
Significant Deficiency 2024
Parallax Advanced Research Corporation
OH
Cash Management Procurement, Suspension & Debarment
As a 501c3 non-profit organization with a large portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance especially for maintaining quality subcontractor partnerships. Though Parallax has made significant improvements from the prior year as it pertains...
As a 501c3 non-profit organization with a large portfolio of federally funded cost reimbursement awards, management of cash is of fundamental importance especially for maintaining quality subcontractor partnerships. Though Parallax has made significant improvements from the prior year as it pertains to indirect rate management, in conjunction with an increased line of credit, there is still some room for improvement as it pertains to internal controls and formalized policies. In the spirit of continuous improvement and increased management visibility, Parallax has established a formal Billing Policy which will include improved coordination with the Billing department and Program Managers, Accounts Payable and Finance to review vendor payment schedules before submitting a payment request to the U.S. Government to ensure typical payments to vendors are made within 30 days of Parallax’s request for payment. We believe this policy, in conjunction with better cash flows from indirect rate management and the increased line of credit, will assist with ensuring future compliance.
View Audit 334028
Finding 516079 (2024-002)
Material Weakness 2024
Ottawa Elementary School District 141
IL
Cash Management
The District will analyze the expenditures of the food service program and strive to meet the above requirements.
The District will analyze the expenditures of the food service program and strive to meet the above requirements.
View Audit 333893
Finding 516073 (2024-002)
Significant Deficiency 2024
Maria L. Varisco-Rogers Charter School
NJ
Student Financial Aid Cash Management Internal Control / Segregation of Duties
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 24, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: ...
In response to the indings from the Collaborative Federal Monitoring (CFM) Audit that was conducted on the Federal grants funding in FY 24, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.
View Audit 333875
Finding 516056 (2024-004)
Significant Deficiency 2024
City of Kingsford
MI
Procurement, Suspension & Debarment Cash Management Significant Deficiency
2024-004 Uniform Grant Guidance Implementation Recommendation: CLA recommends the City continue the process in assessing its financial management systems and related internal controls over federal awards during the 2025 fiscal year. This assessment should include evaluating existing policies and pro...
2024-004 Uniform Grant Guidance Implementation Recommendation: CLA recommends the City continue the process in assessing its financial management systems and related internal controls over federal awards during the 2025 fiscal year. This assessment should include evaluating existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to City employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City is still working on assessing its financial management system and related internal controls over federal awards and evaluating the existing policies for compliance with Uniform Guidance. The City is working to educate the employees on the policies in place and reviewing and updating as necessary. Name of the contact person responsible for corrective action: Michael Stelmaszek, City Manager Planned completion date for corrective action plan: June 30, 2025
View Audit 333827
Finding 515977 (2024-001)
Significant Deficiency 2024
Fairview Housing
WA
Questioned Costs HUD Housing Programs Cash Management
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
Management agrees with the finding and funds will be included in current year’s residual receipts deposit.
View Audit 333788 Questioned Costs: $1
Finding 515973 (2024-001)
Significant Deficiency 2024
New Mexico Land Conservancy
NM
Questioned Costs Cash Management Internal Control / Segregation of Duties
Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Res...
Planned Corrective Action: We agree with this finding and will create and implement additional internal controls to allow for tracking of actual payroll taxes incurred for labor charged to the award ensuring that only costs incurred are billed. Anticipated Completion Date: January 31, 2025. Responsible Contact Person: Megan Keller, Director of Finance and Operations
View Audit 333770 Questioned Costs: $1
Finding 515972 (2024-003)
Material Weakness 2024
Streator Esd No. 44
IL
Cash Management § 200.208
The District will have a policy to never hold checks or prepare checks prior to completion of applicable work. Checks will be sent out immediately upon approval by the Board of Education. Furthermore, the District will ensure there is proper oversight to ensure checks are not being held.
The District will have a policy to never hold checks or prepare checks prior to completion of applicable work. Checks will be sent out immediately upon approval by the Board of Education. Furthermore, the District will ensure there is proper oversight to ensure checks are not being held.
View Audit 333767
Finding 515845 (2024-002)
Significant Deficiency 2024
University of Mount Olive, Inc.
NC
Cash Management Internal Control / Segregation of Duties
Name of Responsible Individual: Mr. Jay Rebman Corrective Action: Financial Aid and the Controller's Office have implemented a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10 day window. Anticipated Completion Date: December 9, 2024
Name of Responsible Individual: Mr. Jay Rebman Corrective Action: Financial Aid and the Controller's Office have implemented a bi-weekly reconciliation process to ensure that any excess funds are disbursed or returned via G5 within the 10 day window. Anticipated Completion Date: December 9, 2024
View Audit 333710
University of Mount Olive, Inc.
NC
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that...
Name of Responsible Individual: Mr. Brian K. Blackburn Corrective Action: As a result of Audit Finding 2023-001 the University had implemented a weekly COD Maintenance Files for Direct Loans and Pell Grants. The 2024-001 Finding is a result of an oversight in the setup of the one student record that caused the information to not be picked up and included in the weekly file. The problem has now been identified and corrected to ensure that such an oversight does not reoccur. Additionally, the University has implemented a new policy in terms of creating and updating student records. Anticipated Completion Date: December 9, 2024
View Audit 333710
Rannie Webster Foundation
NH
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities -Assistance Listing No. 14.129 - Other Matters Recommendation: CLA recommends the organization develops and enforces a policy requiring the independent approval of all bank reconcili...
Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities -Assistance Listing No. 14.129 - Other Matters Recommendation: CLA recommends the organization develops and enforces a policy requiring the independent approval of all bank reconciliations on a monthly basis. Explanation of disagreement with audit finding: Management is in agreement with the finding. Action taken in response to finding: Beginning in December 2023, Webster began implementing Silverstone Living's policy regarding bank reconciliation preparation and approval. Bank reconciliations are prepared on a monthly basis by the Business Office Manager or the Assistant Controller and reviewed by the CFO. Name of the contact person responsible for corrective action: Janet Langlois, CFO Planned completion date for corrective action plan: December 31, 2023.
View Audit 333666
Finding 515686 (2024-001)
Material Weakness 2024
City of Bettendorf, Iowa
IA
Reporting Cash Management
Response and Corrective Action Plan: The City will review current processes and realign duties and processes to improve internal controls within the identification of federal award expenditures. - Jason Schadt
Response and Corrective Action Plan: The City will review current processes and realign duties and processes to improve internal controls within the identification of federal award expenditures. - Jason Schadt
View Audit 333552
Finding 515676 (2024-003)
Significant Deficiency 2024
Aromas-San Juan Unified School District
CA
Questioned Costs Cash Management Reporting
Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate ...
Subject: Regarding Audit Finding 2024-003: Reporting (50000) Finding 2024-003: We agree with the auditor’s comments, and the following actions will be taken to ensure proper records are maintained and reconciled: 1. The District is working with the point-of-sale vendor to be able to add a separate afterschool snack meal schedule to our system to accurately record snacks served in real-time. This will replace hand-tallied counts and reduce the risk of mathematical errors 2. Staff will conduct daily reconciliation of snack counts in the point of sale system to ensure accuracy 3. Monthly audits will be performed in against claim forms in advance of reimbursement claims tha tare submitted to the California Department of Education 4. The point-of-sale system will support the District’s ability to maintain accurate records and reconciliations for compliance purposes. The above steps will be implemented by April 2025 and the District maintains that it will continue the actions above to follow Child and Adult Care Food Program, Child Nutrition Cluster guidelines.
View Audit 333486 Questioned Costs: $1
Finding 515647 (2024-002)
Significant Deficiency 2024
North Star School District
PA
Internal Control / Segregation of Duties Cash Management Reporting
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Significant Deficiency in Internal Controls over Compliance: See Find-ing 2024-001
View Audit 333428
North Star School District
PA
Cash Management Reporting School Nutrition Programs
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy ...
Nutrition Cluster – CFDA Nos. 10.553 and 10.555 Name of contact person – Kimberly Russian, Business Manager Recommendation: We recommend the Food Service Director more closely review all meal count information entered for reimbursement pri-or to submitting each monthly claim to ensure accuracy and consistency with supporting documentation. We recommend that the Food Service Director review all monthly claims filed in fiscal year 2024-25 that are available for revisions, to ensure reports were accurately filed. Further, we recommend that District management periodically monitor claim submissions for accuracy. Action Taken: Management agrees with the recommendations. The Food Service Director has reviewed all monthly claims submitted in school year 2024-25 and found no errors requiring revision. Further, management will implement a plan to periodically review claim submis-sions for accuracy. Proposed Completion Date: January 31, 2025
View Audit 333428
Finding 515617 (2024-003)
Significant Deficiency 2024
Western Wyoming Community College
WY
Student Financial Aid Cash Management Reporting § 200.208 § 200.339
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other member...
2024-003: Cash Management This finding is the result of transferring Primary Data Point Administration from Amy Murphy to Shanna Vargas. Corrective Action: The Financial Aid Office has developed a schedule and process to complete monthly direct loan reconciliation, as well as ensuring other members have access to complete this should the PDPA’s access not be available. Anticipated Date of Correction: 8/19/2024 Contact Person: Shanna Vargas, Director of Financial Aid
View Audit 333390
Fresno Pacific University and Subsidiaries
CA
Cash Management
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. Th...
Noncompliance with Cash Management Requirements Planned Corrective Action: The university now requests funds based only on booked/accepted disbursement in the COD system as reflected in the Cash Activity report. The business office confirms the amount drawn to the Student Financial Services team. This process eliminates excess funds on hand as they are reimbursements of funds already disbursed. Additionally, work continues to build better reporting of disbursement activity across the various federal funds. Person Responsible for Corrective Action Plan: Bryan Taylor, Associate Director of SFS Processing Anticipated Date of Completion: April 1, 2025
View Audit 333386
Finding 515512 (2024-001)
Significant Deficiency 2024
Project Learn of Summit County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access data...
To strengthen internal control measures and mitigate risk, the following procedures have been implemented in an effort to eliminate the significant deficiency identified in the audit. The corrective actions will help to ensure the supporting payroll documentation from Paychex matches the Access database that is used for reimbursement of payroll costs of the federal award: 1. Project Learn's operation manager will verify entries in the Access database, where employee hours are entered by type and job function, against the payroll report from Paychex. 2. Project Learn's executive director will verify the Access database entries of the Operations Manager as part of the monthly drawdown reimbursement process against the payroll report from Paychex. 3. The executive director and operations manager will use the filter feature in Access to ensure all payroll dates are correct. 4. The Access database will be reviewed for accuracy and backed up quarterly by the operations manager and the executive director. 5. The executive director will review the Access database for accuracy for a final time during the last monthly drawdown reimbursement process of the fiscal year.
View Audit 333255 Questioned Costs: $1
Cedar Grove Public Schools
NJ
Cash Management
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
Management has reviewed this finding and indicated appropriate corrective action will be implemented.
View Audit 333163
Finding 514569 (2024-004)
Material Weakness 2024
Clarenceville School District of Oakland and Wayne Counties
MI
Subrecipient Monitoring Cash Management Material Weakness
Condition: The School District is required to account for all revenues and expenditures of its non-profit school food service account in accordance with state and federal requirements. In order to ensure that federal reimbursement payments received monthly from the Michigan Department of Education a...
Condition: The School District is required to account for all revenues and expenditures of its non-profit school food service account in accordance with state and federal requirements. In order to ensure that federal reimbursement payments received monthly from the Michigan Department of Education are correctly credited to the school food service account, monthly bank reconciliations should be prepared and reviewed by individuals with requisite skill and experience. During the 2024 fiscal year, bank reconciliations and monthly reconciliations of food service revenues and expenditures of the school food service account were not being prepared and reviewed in a timely manner. As there was an unexpected reduction in staff resources in the business office, there were not adequate resources to perform these accounting reconciliations on a timely regular basis during the year. The absence of these timely regular reviews could lead to undiscovered errors in the school food service account and material noncompliance with federal regulations. Planned Corrective Action: The School District agrees that its internal control structure should ensure that accounting reconciliations are prepared and reviewed in a timely manner during the year. Although the School District had an intergovernmental Agreement with its Intermediate School District to provide business services, such services could not be rendered due to inability to find staffing. Near the end of the 2024 fiscal year, a Finance Director was directly hired into the business office. Monthly reconciliations of accounting records and closing of monthly books are now being performed and reviewed on a timely basis. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: July 1, 2024
View Audit 332905
Finding 514565 (2024-003)
Material Weakness 2024
Clarenceville School District of Oakland and Wayne Counties
MI
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School ...
Condition: The School District must submit monthly claims for reimbursement for meals served to eligible students within 60 days following the last day of the month covered by the claim (7 CFR sections 210.8, 220.11, 215.10, and 225.15 (c)). Upon preparation of meal reimbursement claims, the School District is required to have controls in place to ensure the accuracy of the request for reimbursement. The School District did not have a documented review process in place over the reimbursement requests. Meal counts entered into the Michigan Nutrition Data (MIND) system took place without a secondary review, which could result in incorrect reporting of the number of meals. The preparation of the request without a secondary review could result in incorrect reporting of the number of free and reduced priced meals, which could result in the School District being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The School District's business office performed a detailed review of all meal claim submissions for the 2023-2024 fiscal year. Claims were accurately completed as was the amount of reimbursement paid by the Michigan Department of Education. The business office has since implemented a formalized internal control procedure beginning in July 2024, whereby a formal documented review of the meal claim submission is performed. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: July 1, 2024
View Audit 332905
Finding 514533 (2024-001)
Significant Deficiency 2024
Athlos Leadership Academy
MN
School Nutrition Programs Subrecipient Monitoring Cash Management
Finding 2024-001 Child Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the numbe...
Finding 2024-001 Child Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Jennifer Geraghty, Superintendent/Principal, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025. 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
View Audit 332836
Finding 514457 (2024-003)
Significant Deficiency 2024
Lewis County C-1 School District
MO
School Nutrition Programs Cash Management Eligibility
To Whom It May Concern, Please accept this letter as a formal Corrective Action Plan for the district regarding the audit finding 2024-003, as listed in the FY 2024 Audit. During the 2024-2025 school year either a free and reduced application was misplaced/lost or the district incorrectly qualified ...
To Whom It May Concern, Please accept this letter as a formal Corrective Action Plan for the district regarding the audit finding 2024-003, as listed in the FY 2024 Audit. During the 2024-2025 school year either a free and reduced application was misplaced/lost or the district incorrectly qualified the household children of a foster residence to be automatically qualified for free meals as is done with homeless households. Regardless, the district will take the following corrective actions to address the issue in the future: 1. The district has already begun using an electronic lunch application process through the new Student Information System, which should address the issue moving forward. This started with enrollment in the Fall of 2024. AND 2. The superintendent will review the qualification requirements with all staff members that are involved with the free and reduced lunch application process, as well as the district foster care liaison. The person responsible to provide this training will be the superintendent and the training will be completed by December 21, 2024. Sincerely, John French Superintendent of Schools Lewis County C-1 School District
View Audit 332780
Finding 514452 (2024-001)
Significant Deficiency 2024
The Methodist University, Inc.
NC
Student Financial Aid Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling ...
Name of Responsible Individual: Bonnie Adamson, Director of Financial Aid Corrective Action: The student that was not reported within 15 calendar days was before we had a process in place to prevent this issue from happening. As a result of this finding, Financial Aid and Accounting are reconciling weekly to mitigate this issue. Anticipated Completion Date: This process was put into place for the Fall 2024 semester.
View Audit 332774
« 1 73 74 76 77 223 »