FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,662
In database
Filtered Results
4,911
Matching current filters
Showing Page
88 of 197
25 per page

Filters

Clear
Active filters: Cash Management
Finding 400641 (2023-002)
Significant Deficiency 2023
Fairbanks Community Homes 176-Hd-021
AK
HUD Housing Programs Cash Management Reporting
Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. ...
Failure to deposit Surplus Cash in the Residual Receipts accounts Name of Contact:Kendrick D. Blais, President Management's view:Management agrees with the finding. Corrective Action: Management will transfer surplus cash to the residual receipts account. Proposed Completion Date: June 30, 2024
View Audit 308683
Finding 400635 (2023-002)
Material Weakness 2023
Medical Teams International
OR
Subrecipient Monitoring Cash Management § 200.305
Medical Teams has identified the process gap that led to the delay of ths payment. A combination of system improvements and capacity building at the program and AP staff level will be implemented to ensure that review, approval, and payment processes are compliant and timely. Correction action plan ...
Medical Teams has identified the process gap that led to the delay of ths payment. A combination of system improvements and capacity building at the program and AP staff level will be implemented to ensure that review, approval, and payment processes are compliant and timely. Correction action plan will be led by the Controller, Matt Kinsella, and the Director of Global Finance, Florence Ruona. The corrective action plan has started in May and is anticipated to be completed by September 30, 2024.
View Audit 308679
Finding 400629 (2023-001)
Significant Deficiency 2023
Medical Teams International
OR
Cash Management § 200.305
Medical Teams International already has the personnel and resources needed to Calculate the interest earned in relation to Federal awards and included in the month close cycle process for tracking purposes. Medical Teams will set a process in place to ensure funds in excess of the stipulated $500, a...
Medical Teams International already has the personnel and resources needed to Calculate the interest earned in relation to Federal awards and included in the month close cycle process for tracking purposes. Medical Teams will set a process in place to ensure funds in excess of the stipulated $500, are identified during the year and remitted. This action plan will be led my the Director of Global Finance, Florence Ruona, with an estimated completion date of September 30, 2024
View Audit 308679
Pillar College and Subsidiaries
NJ
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
Credit Balances Held Beyond Payment Period Planned Corrective Action: Per our policies, accounts are reviewed weekly and credit balances are processed within the 14-day period. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Impl...
Credit Balances Held Beyond Payment Period Planned Corrective Action: Per our policies, accounts are reviewed weekly and credit balances are processed within the 14-day period. Person Responsible for Corrective Action Plan: Ingrid Ortiz, Director of Financial Aid Anticipated Date of Completion: Implemented as of Spring 2024.
View Audit 308676
Finding 400556 (2023-001)
Material Weakness 2023
Center for Integrated Care D/b/a Seattle Institute of East Asian Medicine
WA
Cash Management Eligibility Material Weakness
Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compli...
Condition: The Organization did not report actual loan disbursement dates to the Common Origination and Disbursement (COD) system for 7 of the 8 students in the sample (87.5%). We consider this condition to be a material weakness in internal control over compliance relating to the Eligibility compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: The issue regarding reporting of loan disbursement dates occurred as the result of a miscommunication between the Financial Aid officer at SIEAM and our CPA. Our accountant was unaware that the specific disbursement date reported by Campus Ivy was required to be the disbursement date recorded in our student ledgers. All disbursements occurred very close to the date, but were not recorded on the exact date. This miscommunication and knowledge gap has already been remedied. At this time, both our CPA and our Financial Aid officer understand the statutory requirement for this reporting and have made the needed changes. Responsible Person for Correction Action Plan: Craig Mitchell, President, in conjunction with Sabu Kallingal, Dean of Students and Financial Aid Officer, and Franz Aponte, CPA. Implementation Date for Corrective Action Plan: The CAP was implemented on May 17, 2024.
View Audit 308594
Finding 400551 (2023-001)
Material Weakness 2023
Associated Beth Rivka School for Girls and Affiliates
NY
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Finding 2023-001: Cash Management – Disbursement U.S. Department of Education – Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disb...
Finding 2023-001: Cash Management – Disbursement U.S. Department of Education – Education Stabilization Fund ALN 84.425F COVID-19 Institutional Portion Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury or pass-through entity and disbursement by the non-federal entity for direct program or project costs and the proportionate share of allowable indirect costs, whether the payment is made by electronic funds transfer, or issuance or redemption of checks, warrants, or payment by other means (2 CFR section 200.305(b)). Condition: Management implemented a financial management system that meets the specified standards for fund control and accountability, but the system failed to ensure disbursement of funds within the required timeframe. Questioned Costs: None noted. Repeat Finding: This is a repeat finding. Management was only made aware of this finding after it was repeated. Cause: Management did not accurately identify the required timeframe of disbursement for funds received under the Institutional Portion subprogram. A mitigating factor is the uniqueness of the Institutional Portion subprogram. Effect: Institutional Portion funds used to defray expenses associated with coronavirus were not disbursed within the required 3 calendar days of the drawdown from ED’s G5 grants system. Planned Corrective Action Management concurs with the finding. Since the program is not applicable to the organization after the issuance date of the financial statements, no corrective action is necessary. Responsible person: Sholom Goldstein, Executive Director Completed date: June 11, 2024
View Audit 308580
Meds Apartments
IL
Questioned Costs Cash Management HUD Housing Programs
Management has implemented procedures to ensure timely deposit of the surplus cash to the residual receipts account.
Management has implemented procedures to ensure timely deposit of the surplus cash to the residual receipts account.
View Audit 308500 Questioned Costs: $1
Finding 400305 (2023-001)
Material Weakness 2023
Arctic Village Tribal Council
AK
Questioned Costs Cash Management Material Weakness § 200.305
Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matter. AVC staff is current...
Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matter. AVC staff is currently drawing down all other funds in a timely matter. AVC has limited unrestricted cash. AVC is currently looking for opportunities to increase unrestricted cash, such as increasing prices for gas and electric. Proposed Completion Date: July 31, 2024
View Audit 308397 Questioned Costs: $1
Franklin County Dial Self, Inc.
MA
Internal Control / Segregation of Duties Cash Management
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified ...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Corporation for National and Community Service Finding, 2023-002: Major Program: AmeriCorps, Federal Assistance Listing Number 94.006 RECOMMENDATION The auditor recommends the Organization adjust the internal control process to have the bills verified internally, before sending to AmeriCorps. ACTION TAKEN The Organization will be contacting AmeriCorps regarding the overbilling and intends on implementing a modification to the procedures for billing cost reimbursement contracts.
View Audit 308345
Finding 400216 (2023-003)
Significant Deficiency 2023
Wyandot, Inc.
KS
Cash Management Eligibility Significant Deficiency
Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence ...
Corrective Actions Taken or Planned: Going forward for payments, under the direction of the Executive Director, Rachel Erpelding, the Kim Wilson Housing Staff will sign-off on the access database check request sheets and have the Executive Director provide her physical signature as written evidence of the review and approval process for housing payments. For drawdowns, beginning July 2023, the Director of Fiscal Services, Linnea Cullumber, implemented a monthly reconcile process between the housing check payment requests and grant billing drawdown support provided by the Kim Wilson Housing Staff. The accounting staff now reconcile the payment and drawdown support, then retain the email correspondence supporting the drawdown process providing confirmation of review and approval. Rachel Erpelding, Executive Director of Kim Wilson Housing, and Linnea Cullumber, Director of Fiscal Services are responsible for this corrective action plan. The anticipated completion date is 3/31/24.
View Audit 308340
Finding 400215 (2023-002)
Significant Deficiency 2023
Wyandot, Inc.
KS
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there ...
Corrective Actions Taken or Planned: Under the direction of the Executive Director, Rachel Erpelding, the Grant Specialist with Kim Wilson Housing is responsible for collecting data and tracking the grant match total in the housing access database. During the fiscal year ended June 30, 2023, there wasn’t a 2nd level physical signature of approval on the match tracking documents. Going forward, the Grant Specialist will print and sign the match tracking document and the Executive Director will approve the printed tracking sheet from the housing database. Rachel Erpelding, Executive Director of Kim Wilson Housing, is responsible for this corrective action plan. The anticipated completion date is 3/31/24.
View Audit 308340
Finding 400214 (2023-002)
Material Weakness 2023
Hope for Prisoners, Inc.
NV
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being ...
Views of Responsible Officials: Beginning with the FY2023, Hope for Prisoners’ CEO reviews and approves all RFR forms in writing prior to submission. Oversight by specific board members will be provided through a review of the submitted RFR to compare it to the monthly financial reports already being provided.
View Audit 308337
Finding 400197 (2023-004)
Significant Deficiency 2023
State of Iowa
IA
Cash Management
The agency implemented a revised cash management policy for federal programs. Included in the policy and procedure are review of ledger activity, instances in which federal programs reflect excess cash on hand, immediate review of the programs revenues and expenses is performed. In addition, federal...
The agency implemented a revised cash management policy for federal programs. Included in the policy and procedure are review of ledger activity, instances in which federal programs reflect excess cash on hand, immediate review of the programs revenues and expenses is performed. In addition, federal funds drawn that exceed defined thresholds require additional approval from the Accounting and Finance Bureau Chiefs and or the Department’s Chief Financial Officer.
View Audit 308332
Finding 400142 (2023-001)
Significant Deficiency 2023
Independent Housing Ii, Inc.--Costello House 022-Ee-035
MA
HUD Housing Programs Cash Management
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $18,...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2023-001: Section 202 Supportive Housing for the Elderly Program, Capital Advance - Accumulated Balance, CFDA 14.157. RECOMMENDATION The auditor recommends depositing the surplus cash amount of $18,172 into the residual receipts account immediately. The auditor also recommends that the management company continue to monitor the 60 days after year-end deadline and transmit the funds to the residual receipts account prior to this deadline, if applicable, in future years. ACTION TAKEN Management has deposited the surplus cash amount of $18,172 into the residual receipts account and will continue to monitor the 60 days after year-end deadline in the future. If the Department of Housing and Urban Development has questions regarding this plan, please call Bryan Joyce at (413)-525-4321.
View Audit 308265
Finding 400137 (2023-101)
Significant Deficiency 2023
Mid-State Child Care and Nutrition
AZ
Procurement, Suspension & Debarment Cash Management Matching / Level of Effort / Earmarking § 200.303
CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT R...
CORRECTIVE ACTION PLAN SEPTEMBER 30, 2023 REFERENCE: 2023-101 REPEAT FINDING REFERENCE: 2022-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2023 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Deanna Barrowdale, Director 2. Corrective action planned: Corrective action planned will include technical assistance with staff on review of the menu/meal counts, creditable meal components for accuracy, dates received, and children in attendance and ratios. Director and Co-Director will carefully review the provider menus to ensure that menus are mathematically accurate. We will contact our providers via newsletter, website, annual training and correspondence of ongoing changes and reminders for compliance of credible mealtimes and reimbursement. 3. Anticipated completion date: FY 2024
View Audit 308251
Finding 400126 (2023-018)
Material Weakness 2023
City of Carencro
LA
Questioned Costs Cash Management
The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.
The City will review grant reimbursements before submitting to ensure that all amounts requested represent actual expenditures.
View Audit 308248 Questioned Costs: $1
Finding 400123 (2023-015)
Material Weakness 2023
City of Carencro
LA
Questioned Costs Cash Management
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
The City will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.
View Audit 308248 Questioned Costs: $1
Florida Christian Manor, Inc. (sundale Manor)
AL
HUD Housing Programs Cash Management
Management agrees with the finding. The excess funds were accrued to submit to HUD.
Management agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 308245
Finding 400119 (2023-003)
Significant Deficiency 2023
The University of West Alabama
AL
Student Financial Aid Cash Management Significant Deficiency
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance accord...
Views of Responsible Officials of the Auditee Management agrees with this finding and will take corrective actions. Corrective Action Plan The University is in the process of revising its procedures and documentation for the reconciliation of the Federal Pell Grant in order to meet compliance according to 34 CFR 668.171. The University would like to note that while adequate documentation was not maintained, the reconciliations were being done with a matching ending balance at year end. Anticipated Completion Date: May 31, 2024 Contact Person(s): William Washburn, Interim Director of Financial Aid
View Audit 308242
Finding 400104 (2023-002)
Significant Deficiency 2023
Hoosac Valley Regional School District
MA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
Planned Corrective Action: The District will require all contractors & subcontractors to submit wage records with their invoice to ensure that prevailing wage was paid to their employees for all jobs exceeding $2,000 in order for invoices to be paid.
View Audit 308215 Questioned Costs: $1
Finding 399989 (2023-005)
Material Weakness 2023
Lincoln-King Adams-Young Academy
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
The Academy signed a Promissory Note with Washington Parks Academy on February 8, 2024, to return all the ESSER dollars transferred to the Academy plus interest back to Washington Parks Academy over the next 60 months.
View Audit 308164
Finding 399988 (2023-004)
Material Weakness 2023
Lincoln-King Adams-Young Academy
MI
Cash Management
The Academy will monitor the budget to actual numbers on a monthly basis and review with the Board. We will also put in place tighter budgetary controls. The building leaders' and all other administrators' budgets will be monitored monthly, and budget overages will be resolved immediately. The Acade...
The Academy will monitor the budget to actual numbers on a monthly basis and review with the Board. We will also put in place tighter budgetary controls. The building leaders' and all other administrators' budgets will be monitored monthly, and budget overages will be resolved immediately. The Academy will follow the currently approved deficit reduction plan and submit revisions as needed.
View Audit 308164
Finding 399954 (2023-002)
Significant Deficiency 2023
Northfield Healthy Community Initiative
MN
Cash Management Significant Deficiency
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: T...
FINDINGS—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Friends, Family, Neighbors – Assistance Listing No. 93.575 Recommendation: The Organization should retain documentation of approval of indirect cost calculations Explanation of disagreement with the finding: There is no disagreement with the audit finding. Action taken in response to finding: Reimbursement requests including the calculated indirect costs will be reviewed and approved by the Finance Director prior to submission. Email and other associated documentation will be maintained in a designated folder. Name of contact person responsible for corrective action: Sandy Malecha, Executive Director Planned completion date for corrective action plan: May 2024
View Audit 308111
Finding 399941 (2023-008)
Significant Deficiency 2023
Council on Substance Abuse Ncadd
AL
Questioned Costs Cash Management Significant Deficiency § 200.302
Finance staff will review grant budget simultaneously as costs are invoiced for reimbursement. Additionally, Finance staff will receive training on grant budgeting including federal grant regulations and requirements. Expected completion date: July 2024
Finance staff will review grant budget simultaneously as costs are invoiced for reimbursement. Additionally, Finance staff will receive training on grant budgeting including federal grant regulations and requirements. Expected completion date: July 2024
View Audit 308093 Questioned Costs: $1
Finding 399910 (2023-003)
Significant Deficiency 2023
Women's Center, Inc.
ID
Allowable Costs / Cost Principles Cash Management Period of Performance
We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.
We understand the auditor’s comments and the following action has been taken to resolve the situation. Procedures have been developed and implemented to ensure that grant draw requests are prepared, reviewed and submitted on a timely basis in accordance with the grant agreements.
View Audit 308053
« 1 86 87 89 90 197 »