Corrective Action Plans

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The Authority will budget for CFP funds for operations in their operating budget to ensure compliance with the special test and provisions of CFP compliance requirements
The Authority will budget for CFP funds for operations in their operating budget to ensure compliance with the special test and provisions of CFP compliance requirements
a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned o...
a. Comments on the Finding and Each Recommendation On October 16, 2023, the property received the PRAC funds and was able to fund the replacement reserve. Management has funded the money, management should put a system in place to avoid such withdrawals in the future. b. Action(s) Taken or Planned on the Finding Management has refunded the money, management should put a system in place to avoid such withdrawals in the future. We have informed the HUD about the finding of April 23 Voucher not submitted on time, and going forward HUD will make sure all the HUD vouchers are submitted timely and monthly reserve’s transfers are done on time.
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be appli...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation We accept finding and recommendations made b. Action(s) Taken or Planned on the Finding A review of policies and documentation will be undertaken, and training with an emphasis of appropriate documentation handling will be applied to those who handle the leasing information.
View Audit 296275 Questioned Costs: $1
DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the...
DOC will institute internal controls to review and monitor, on a quarterly basis, medical costs billed from the pharmaceutical vendor to ensure the billing is consistent with contract language. The review will be done by a Fiscal Management Specialist (FMS). The internal control will consist of the following: - Beginning with the December 2023 invoice, DOC will request fully executed procurement documents from the pharmaceutical contractor to verify acquisition costs. - The current contract language states that pharmaceuticals are billed at actual acquisition costs plus a dispensing fee. Therefore, the FMS will match the acquisition cost for the vendor for a sample of transactions to the invoices received from the vendor. - DOC will conduct this review on the pharmaceutical invoices for March, June, September, and December in each year continually. - DOC will document the review using an excel spreadsheet that has the universe of pharmacy orders by patient – matching the records and recording the date the review was done. All documents will be saved in an internal medical invoice folder. - Reviews will be completed by the last day of the month after the invoice is submitted. - Training on the new process will be done by March 31, 2024. Findings (or lack thereof) will be reported to DDAP by April 30th, July 31st, October 31st, and January 31st of each year via email. - If there are discrepancies, the vendor will be contacted immediately and a true-up will be requested in the next month’s invoices (either a credit or a debit depending on the discrepancy). DOC will continue to utilize PACE to complete full audits on reasonability of drug prices. DOC acknowledges, due to purchasing and distribution practices for the pharmaceutical vendor, Sublocade was not on prior reports. However, in the third and fourth quarter of 2023, Sublocade was added to the quarterly PACE audits for reasonability of drug prices. DOC has spoken with PACE and will now receive all quarterly audits and will be invited to all meetings between PACE and the contracted pharmaceutical vendor to discuss any findings. Anticipated Completion Date: 03/31/2024 Contact Names: Erica Benning, Director, Healthcare Services; Jodilynn Jacob-Byrd, Fiscal Management Specialist
View Audit 296143 Questioned Costs: $1
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implem...
2023-002 Condition: Deficiencies Noted in Examination of Low Income Public Housing Tenant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director - Christopher Baisden Timeframe: As of June 30, 2024
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement...
2023-001 Condition: Deficiencies Noted in Examination of Section Eight (8) Participant Files Steps to resolve: We concur with this finding and the Auditor’s recommendation. We will review the internal control procedures over tenant file re-certifications and documents. Management will implement procedures to clear this finding in FY 2024. Individual responsible for correction: Executive Director – Christopher Baisden Timeframe: As of June 30, 2024
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investi...
Program: AL 93.778 – Medical Assistance Program – Special Tests and Provisions Corrective Action Plan: DHHS will take steps to incorporate case review and status updates during existing team huddles, as well as during all PI teammate staffing meetings, and regular one on one meetings with investigators. In addition, staff training on identifying information from referrals and proper entry to the database has been completed. Contact: Anne Harvey; Cari Crosby; Jana McDonough Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
Finding 382446 (2023-050)
Significant Deficiency 2023
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions t...
Program: AL 93.778 – Medical Assistance Program; AL 93.778 – COVID-19 Medical Assistance Program - Allowability Corrective Action Plan: DHHS will work in collaboration with the APA to improve prevention of improper payments and to implement processes to improve the identification of and actions taken against potential fraud, waste, and abuse. In addition, DHHS has established recurring meetings to review each of the conditions in depth and identify mitigation strategies to implement. This could include a combination of policy, business rules, and technology changes, as well as interim and long-term mitigation strategies. Contact: Kathy Scheele Anticipated Completion Date: 12/31/2024
View Audit 296116 Questioned Costs: $1
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the c...
The School Board Administration Building (SBAB),Cooling Tower Replacement project 02190000 was originally funded using Comprehensive Needs for the Design Phase. When the project was ready to commence to the construction phase it was decided to fund this phase with ESSER Funds. Subsequently, the contractor was not advised this project was subject to Davis Bacon requirements. All other projects reviewed did adhere to the Davis Bacon prevailing wages and certified payroll. We consider the SBAB Project to be an isolated incident. Moving forward, we have changed our procedures hen requesting project numbers. The requestor must identify the funding source and include a note in the project description when requesting project numbers. We have also updated our Contracting Software so that projects funded with ESSER Funds are identified at the beginning of the project. These procedures will prevent this from occurring in the future.
View Audit 296081 Questioned Costs: $1
2023-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completio...
2023-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completion Date: June 30, 2024
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independ...
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2022 – June 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None Finding 2023-002: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Condition: The required deposit of $1,556 for the year ended June 30, 2022 was made after the 60 day deadline. Recommendation: Lucille Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: The required deposit was made in September 2022. Completion Date: September 2022 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independ...
U.S. Department of Housing and Urban Development Cicero Commons Senior Housing Development Fund Company, Inc. (Lucille Manor Apartments), HUD Project No. 014-EE070-NY06-S941-009 respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2022 – June 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Supportive Housing for the Elderly (Section 202), Federal Assistance Listing Number 14.157 Recommendation: Our auditors recommended that we make the remaining $955 deposit into the reserve for replacements when cash flow was sufficient. Action Taken: Lucille Manor Apartments made the required payment was made in July 2023. Completion Date: July 2023 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
U.S. Department of Housing and Urban Development St. Luke Apartments St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent pub...
U.S. Department of Housing and Urban Development St. Luke Apartments St. Luke Housing Development Fund Company, Inc. (St. Luke Apartments), FHA Project No. 014-11157 respectfully submits the following corrective action plan for the year ended September 30, 2023. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: October 1, 2022 – September 30, 2023 The findings from the 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT None FINDINGS – FEDERAL AWARD PROGRAM AUDIT Finding 2023-001: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 Recommendation: St. Luke Apartments should ensure residual receipts are made within 60 days of year-end in accordance with the HUD Regulatory Agreement. Action Taken: St. Luke Apartments made the required payment was made after the 60-day timeline. Completion Date: February 2024 Name of Contact Person Responsible for Corrective Action: Kyle Lyskawa, CFO (315) 424-1821
Finding 2023-002: tenant assets not verified as part of recertification. Corrective action plan: management will make every effort that recertifications are complete and accurate in the future.
Finding 2023-002: tenant assets not verified as part of recertification. Corrective action plan: management will make every effort that recertifications are complete and accurate in the future.
Finding 2023-001: late deposit of residual receipts. Corrective action plan: none required.
Finding 2023-001: late deposit of residual receipts. Corrective action plan: none required.
Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allow...
Federal Agency Name: Department of Health and Human Services Program Name: COVID‐19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year – Periods 4 & 5 TIN#420733472 Federal Financial Assistance Listing #93.498 Compliance Requirement: Allowable Cost/Cost Principles and Reporting Finding Summary: The Hospital did not have evidence of formal review and approval over tracking of expenditures and lost revenue calculation that were claimed for the program. The Hospital’s lost revenue calculation for Period 4 was also reported under Option II when it should have been reported under Option III. In addition, there was no evidence retained that the Hospital’s special report submitted to the Department of Health and Human Services for Period 4 TIN #420733472 was reviewed or approved by an individual separate from the preparer prior to submission. These errors were not noted during testing of the Phase 5 report. Responsible Individuals: Eric Salmonson, CFO Corrective Action Plan: Management agrees with the finding. The Hospital has reviewed the internal controls and implemented improvements related to allowability of all federal cost claimed, including those regarding the identification of duplicate items and approved costs. This was implemented prior to submitting the Phase 5 report. Anticipated Completion Date: September 5, 2023
tenant certifications incomplete. Corrective action plan: the documentation was subsequently obtained.
tenant certifications incomplete. Corrective action plan: the documentation was subsequently obtained.
Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to feder...
Finding 2023-009: Time Accounting We agree with the auditor's comments, and the following actions will be taken to ensure the district comply with 2 CFR, section 200.303, and CSAM Procedure 905, which require that employee time certification forms be maintained for employees who charge time to federal program. The State and Federal Programs Department at the recommendation of FPM began Time and Effort Procedures training on December 6, 2023, with the Office Managers and Administrative Secretaries to emphasize the critical importance of accurate time certification records for federal fund.
Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from th...
Finding 2023-008: Annual Report Card, High School Graduation Rate We agree with the auditor's comments, and the following actions will be taken to ensure that when a student is removed from the graduation cohort proper documentation is obtained and maintained to support the student’s removal from the graduation cohort. Office Managers and Data Clerks need comprehensive training sessions on the importance of the removal of students from a graduation cohort as a federal requirement. These sessions will specifically focus on imparting knowledge about acceptable documentation for the removal of students from a graduation cohort. Staff members will receive guidance on the proper documentation required for various cohort codes, aiming to enhance accuracy in cohort reporting. Secondly, the district will actively support school sites in establishing a record retention process. This involves ensuring that when a student is removed from the graduation cohort, there is consistent and substantiated documentation in place in a centralized drive that can be accessed by all stakeholders. The emphasis lies on maintaining accurate and accessible records to support cohort reporting.
Finding #2023-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Planned corrective action: In November of 2023, Great Hearts America – Texas hire...
Finding #2023-002 – Significant Deficiency and Other Noncompliance. Recommendation: Reemphasize the need to adhere with policies and procedures to ensure retention of documentary evidence of teacher certifications. Planned corrective action: In November of 2023, Great Hearts America – Texas hired a Senior Director of Federal Programs. Prior to January 1, 2024, the Vice President of Finance will ensure, at a minimum monthly, that the finance department is meeting on a regular basis with Senior Director of Federal Programs to ensure compliance and documentation of federal programs such as Title I. Responsible officer: Kevin Byrne, Vice President of Finance Estimated completion date: January 1, 2024
Finding 2023-001 – HUD QAD Financial Management Review Corrective Action With respect to QAD’s Findings 2023-01 and 2023-02, the Authority will execute the QAD’s recommended Corrected Actions (itemized in the Schedule of Findings and Questioned Costs). Regarding QAD’s Finding 2023-003, the Author...
Finding 2023-001 – HUD QAD Financial Management Review Corrective Action With respect to QAD’s Findings 2023-01 and 2023-02, the Authority will execute the QAD’s recommended Corrected Actions (itemized in the Schedule of Findings and Questioned Costs). Regarding QAD’s Finding 2023-003, the Authority will implement and execute its revised accounting policy applicable to stale dated checks moving forward. The Authority’s Executive Director, Belinda Snow, has assumed the responsibility of executing these recommendations and Corrective Actions, and anticipates closure of QAD’s Findings 2023-01 through 2023-03 by December 31, 2024.
Finding #2023-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Food Distribution Cluster, Emergency Food Assistance Program (Food Commodities), Assistance Listing #10.569, Passed through The Houston Food Bank, Montgomery County Food ...
Finding #2023-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Agriculture, Food Distribution Cluster, Emergency Food Assistance Program (Food Commodities), Assistance Listing #10.569, Passed through The Houston Food Bank, Montgomery County Food Bank, and Galveston County Food Bank, Contract Year: 10/01/22 – 09/30/23. Recommendation: Communicate and emphasize adherence to contractual requirements for determining eligibility and provide training to volunteers as needed to ensure compliance. Planned corrective action: In May 2023, we elected to close the Food Fair operation responsible for the significant deficiency. We will continue to communicate and emphasize adherence to contractual requirements for determining eligibility and provide training to volunteers as needed to ensure compliance to the other food pantries. Responsible officer: Kirk Vogeley. Estimated completion date: June 30, 2024
Housing and Urban Development Zvago Cooperative at Stillwater respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31,...
Housing and Urban Development Zvago Cooperative at Stillwater respectfully submits the following corrective action plan for the year ended December 31, 2023. Westberg Eischens, PLLP 2630 1st Street South P.O. Box 362 Willmar, MN 56201 Audit Period: December 31, 2023 The finding from the December 31, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Summary of audit results does not include findings and is not addressed. Finding 2023-001 Recommendation: We recommend that the Cooperative file annually with the Federal Audit Clearinghouse. Action Taken: The Cooperative will file annually with the Federal Audit Clearinghouse. Planned Completion Date: March 31, 2024.
Auditee’s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: By February 6, 2024 Person Responsible for Corrective Action: Executive Director
Auditee’s Response and Planned Corrective Action JCHA will secure depository agreements with each financial institution in which federal funds are deposited. Planned Implementation Date of Corrective Action: By February 6, 2024 Person Responsible for Corrective Action: Executive Director
Finding 380746 (2023-001)
Significant Deficiency 2023
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for...
2023-001 — Reporting– (Significant Deficiency) – The Town of Town had turnover in the position who enters the information into HUD’s reporting system and this resulted in the first two quarterly progress reports being submitted late. The last two quarterly progress reports were submitted on time for the fiscal year. The Town of Taos will continue to focus on the professional development of all employees and will cross train employees on the completion and submission of federal progress reports. The Finance Department has filled the key position with a Grant Administrator who will be the responsible person for this task and will immediately ensure all future progress reports are submitted timely. While the Town did complete the progress reports and submitted the reports to the granting agency upon discovery, we understand it is our fiduciary responsibility to ensure all financial reports are timely.
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