Corrective Action Plans

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Finding 547575 (2024-001)
Significant Deficiency 2024
Monitoring of monthly financial results and compliance information will continue by the Board Treasurer and the Executive Director. The Association is not in a financial position to hire additional employees. The increased monitoring has already begun. Erica L. Perry-Broekmeier, Executive Director...
Monitoring of monthly financial results and compliance information will continue by the Board Treasurer and the Executive Director. The Association is not in a financial position to hire additional employees. The increased monitoring has already begun. Erica L. Perry-Broekmeier, Executive Director, is the responsible party for implementation of this plan.
Continue to try to spread job duties over the staff available
Continue to try to spread job duties over the staff available
CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development...
CORRECTIVE ACTION PLAN Reference Number: 2024-001 Name of Contact Person: Chari Corleto, Administrative Manager Corrective Action: Per OMB Compliance supplement under special tests and provisions and 24CFR Part 92 properties funded by HOME the City of Vallejo Housing and Community Development Department will have an annual HQS inspection schedule and conducted within 90 to 120 days of the last completed inspection beginning calendar year 2025. The property owner will be notified via email and USPS of any deficiencies found and must take corrective action to resolve each deficiency within 30 calendar days from the notice date. The Avian Glen project located at 301 Avian Drive, Vallejo, Ca is a 25-unit project and Blue Oak Landing is a 74-unit project located at 2118 Sacramento Street, Vallejo, Ca. Unit inspections for both projects will be conducted on an annual basis and according to the timeline listed in this corrective action plan. Inspections will be conducted by a third-party entity and will be included during the project monitoring process each year. The completed HQS inspection reports will be retained in the City of Vallejo system of records for the HOME program in an electronic file format listed by fiscal year. The project monitoring visits will be: • Avian Glen – will be monitored and inspection completed for FY 24/25 by June 30, 2025. • Blue Oak Landing – HQS Inspections completed for FY 24/25 on March 13, 2025 Monitoring site visit will be completed by June 30, 2025. Proposed Completion Date: June 30, 2024
2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to ...
2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING In July 2024, scaleLIT switched accounting firms. This engagement has led to a more robust monthly close-out process to ensure accurate and complete class allocations. The Director of Operations meets with the firm weekly to review accounts receivable, expense and income coding and allocations, and other activities related to billing and invoicing. The Director of Operations and Executive Director meet monthly with another accounting team member to review monthly financial reports. PART III - FEDERAL PROGRAM AUDIT FINDINGS 2024-001 – MATERIAL WEAKNESS IN INTERNAL CONTROLS OVER FINANCIAL REPORTING As stated above, scaleLIT is now working with a new accounting firm, Jitasa. Jitasa tracks all grants on separate ledgers. scaleLIT meets with Jitasa weekly to ensure that all income and expenses are correctly allocated. scaleLIT is implementing time studies for staff beginning on April 1, 2025, to become more detailed with the staff time spent on federal contracts.
Finding 547537 (2024-005)
Significant Deficiency 2024
We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.
We will be hiring an accountant to assist with the workload of submitting reports in a timely manner. This addition to the team will help ensure that all deadlines are met and improve overall efficiency.
Finding 547535 (2024-003)
Significant Deficiency 2024
In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level o...
In our new accounting software, Sage Intacct, we have implemented a multi-level approval process to ensure thorough oversight and control of financial transactions. This system allows for the assignment of specific approval hierarchies ensuring that each transaction undergoes the appropriate level of review before being finalized. Furthermore, Sage Intacct provides a detailed and secure audit trail that tracks each step of the review and approval process. This audit trail records the identity of the individuals involved in reviewing, approving, and processing transactions, along with timestamps, comments, and any modifications made. This feature enhances accountability, improves internal controls, and ensures compliance with both internal policies and external regulations, providing a clear and transparent record for future audits and reviews.
Finding 547522 (2024-007)
Significant Deficiency 2024
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the execution of supervisory quality con...
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the execution of supervisory quality control HQS inspections, as required by the program regulations. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director
Finding 547521 (2024-006)
Significant Deficiency 2024
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information ...
MUNICIPALITY OF COAMO CORRECTIVE ACTION PLAN SINGLE AUDIT REQUIREMENTS AS OF JUNE 30, 2024 Corrective Action Plan: We concur with the audit finding. Instructions were given to the Program staff to strengthen existing internal controls and procedures to ensure the submission of financial information according to applicable requirements. Implementation Date: March 31, 2025 Responsible Person: Mr. Hector R. Sanjurjo Rodríguez Federal Programs Director
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be...
Management Response We agree with the auditor's comments. The College is actively recruiting to fill critical vacancies. Procedures for documenting approvals and drawdowns in the G5 system are currently being reviewed. Documentation of procedures for drawdowns and monthly cash reconciliation will be implemented in FY 2026.
Finding 547481 (2024-002)
Significant Deficiency 2024
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other con...
Condition: A significant control deficiency in internal control over the major federal program related to the lack of segregation of duties. Recommendation: The Board of Directors of The Haven, Inc. should closely monitor the day-to-day activities of the major federal program and implement other control procedures until it is cost beneficial to hire additional staff. Planned Action: The Board of Directors will closely monitor the day-to-day activities of the major federal program until it is cost beneficial to employ additional staff.
Finding 547477 (2024-004)
Significant Deficiency 2024
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and v...
Corrective Action Plan: The organization will continue with its ongoing implementation of several measures to ensure accuracy and compliance in the sliding fee process. Monthly audits will continue to be conducted to review all sliding fee application forms from the previous month for accuracy and verifying information in NextGen. Skills assessments will continue to be conducted in January and July to identify staff needing refresher training. A sliding fee wage training video has been added to Relias and will be required for all staff involved in the process, providing guidance on wage calculation. This training will be distributed twice a year. Additionally, sliding fee monthly audit results will be reported quarterly at QA/QI meetings. To enhance accountability, the organization has implemented an expiration policy for applications lacking supporting documentation within 30 days. The system will automatically expire these applications on day 31, prompting staff to have the patient reapply. Patients who fail to provide the required documentation within the timeframe will receive an invoice or statement for all services rendered during the 30-day period. Estimated completion date: September 30, 2025 Contact person: Shannon Potter, Deputy Chief of Business Service
View Audit 351666 Questioned Costs: $1
Finding 547452 (2024-019)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547451 (2024-018)
Significant Deficiency 2024
Iowa Vocational Rehabilitation Service staff have made the necessary internal control updates to assure that appropriate staff certify the accuracy of the report and is inclusive of signature for approval at the necessary approver level.
Iowa Vocational Rehabilitation Service staff have made the necessary internal control updates to assure that appropriate staff certify the accuracy of the report and is inclusive of signature for approval at the necessary approver level.
Finding 547450 (2024-017)
Significant Deficiency 2024
The Iowa Department for the Blind will establish policies and procedures to ensure the 911 quarterly reports are reviewed and approved by an independent person who is knowledgeable about the program, effective with the March 31, 2025 report.
The Iowa Department for the Blind will establish policies and procedures to ensure the 911 quarterly reports are reviewed and approved by an independent person who is knowledgeable about the program, effective with the March 31, 2025 report.
Finding 547449 (2024-016)
Significant Deficiency 2024
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Department policies and procedures will be updated to clearly assign FFATA reporting duties and to implement monitoring activities to provide oversight of FFATA submission.
Finding 547431 (2024-008)
Significant Deficiency 2024
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and reconcile to supporting documentation. Moreover, all staff have access to a reporting calendar that flags reporting deadlines, so that way adequate reviews can be completed ahead of deadlines.
The Department has implemented a procedure to ensure ETA 9130 reports are filed timely and reconcile to supporting documentation. Moreover, all staff have access to a reporting calendar that flags reporting deadlines, so that way adequate reviews can be completed ahead of deadlines.
Finding 547427 (2024-006)
Significant Deficiency 2024
During fiscal year 2024, Iowa Workforce Development was without a CFO and Deputy CFO for a majority of the year. Once a CFO and Deputy were onboarded, these reviews began as required by internal policies and procedures.
During fiscal year 2024, Iowa Workforce Development was without a CFO and Deputy CFO for a majority of the year. Once a CFO and Deputy were onboarded, these reviews began as required by internal policies and procedures.
Finding 547425 (2024-005)
Significant Deficiency 2024
The Department will review with staff and retrain as necessary to follow existing policies and procedures to ensure variances identified during the year end reconciliation process are appropriately documented and reconciled to ending and beginning balances. In addition, management will review ETA 21...
The Department will review with staff and retrain as necessary to follow existing policies and procedures to ensure variances identified during the year end reconciliation process are appropriately documented and reconciled to ending and beginning balances. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed.
Finding 547423 (2024-004)
Significant Deficiency 2024
The current UI mainframe system only allows for this data to be shown in summary form and cannot be obtained at the more detailed level. As modernization is set to go live in summer 2025, the new UI system will allow for this data to be obtained at a more detailed level, and then saved as support f...
The current UI mainframe system only allows for this data to be shown in summary form and cannot be obtained at the more detailed level. As modernization is set to go live in summer 2025, the new UI system will allow for this data to be obtained at a more detailed level, and then saved as support for these reports.
Actions Planned in Response to Finding: In response to the finding, the organization will establish and implement a formal journal entry review process. All journal entries will be reviewed and approved by authorized personnel before being posted to the financial system. Additionally, clear document...
Actions Planned in Response to Finding: In response to the finding, the organization will establish and implement a formal journal entry review process. All journal entries will be reviewed and approved by authorized personnel before being posted to the financial system. Additionally, clear documentation of the review and approval process will be maintained to ensure accuracy and compliance. Official Responsible for Ensuring CAP: The Interim ED will be responsible for overseeing the implementation of corrective actions. Planned Completion Date for CAP: The planned completion date is June 30, 2025. Plan to Monitor Completion of CAP: The Board of Directors will monitor the completion of the CAP through reviews of journal entries to ensure the review process is being followed and all necessary documentation is maintained.
Corrective Action Plan: The finding was due an administrative error as we did have the students fill out the agreement, but they have been misplaced do to winding down operations. Timeline for Implementation of Corrective Action Plan The process is no longer valid as the College will no longer be a...
Corrective Action Plan: The finding was due an administrative error as we did have the students fill out the agreement, but they have been misplaced do to winding down operations. Timeline for Implementation of Corrective Action Plan The process is no longer valid as the College will no longer be awarding federal work-study. Contact Person Troy Martin, Director of Student Financial Services
Finding 547401 (2024-002)
Significant Deficiency 2024
Pittsburgh Mercy Health System has created a tool to calculate and document the required matching expenditures for HUD programs which will be maintained monthly. Additionally, Pittsburgh Mercy Health System will be reviewing the internal allocations of indirect and overhead costs to enhance and ens...
Pittsburgh Mercy Health System has created a tool to calculate and document the required matching expenditures for HUD programs which will be maintained monthly. Additionally, Pittsburgh Mercy Health System will be reviewing the internal allocations of indirect and overhead costs to enhance and ensure compliance with terms for each Federal grant awarded to ensure eligibility of costs including matching expenditures.
Finding 547400 (2024-001)
Significant Deficiency 2024
During the fiscal year ended June 30, 2024, there was a high amount of turnover within the operational team responsible for this grant, including the Project Coordinator, the Program Manager and the Director of the department. The staff member who had been responsible for performing the rent reason...
During the fiscal year ended June 30, 2024, there was a high amount of turnover within the operational team responsible for this grant, including the Project Coordinator, the Program Manager and the Director of the department. The staff member who had been responsible for performing the rent reasonableness review terminated employment and the report documentation was either not completed, completed but not signed, or not filed in a secure location. Beginning in late 2024, all current staff members have been instructed to complete the rent reasonableness review for each incoming client, ensuring it is signed and saved in the client chart. In addition, the staff has been instructed to save an electronic copy of the rent reasonableness review in a secure folder to ensure it is accessible in the future. To ensure compliance with new process, the team will do periodic reviews of existing charts to ensure all documentation is in place and all requirements are met. Additionally, in some instances, damages were paid in excess of the allowable limits or were reimbursed for expenses made during the normal course of business instead of at the exit period. All team members associated with this grant have received and reviewed the Grant Agreement and are familiar with agreement terms and the damage payments not to exceed allowable limits. All future requests for damages will be reviewed and approved by the Departmental Director prior to the payment request being submitted for processing by the Accounts Payable Department. Additionally, the voucher submission process for damange requests will also include a Finance team member for review and authorization of the voucher detail to ensure compliance of all grant parameters before processing by the Accounts Payable Department.
View Audit 351637 Questioned Costs: $1
The University afirms its understanding of its obligation to submit disbursement according to 34 CFR Section 668.173 (b) states that an institution returns unearned Title IV, HEA program funds timely if; (1) the institution deposits or transfers the funds into the bank account it maintains under §66...
The University afirms its understanding of its obligation to submit disbursement according to 34 CFR Section 668.173 (b) states that an institution returns unearned Title IV, HEA program funds timely if; (1) the institution deposits or transfers the funds into the bank account it maintains under §668.163 no later than forty-five (45) days after the date it determines that the student withdrew; (2) the institution initiates an electronic fund transfer (EFT) no later than forty-five (45) days after the date it determines that the student withdrew; (3) the institution initiates an electronic transaction, no later than forty five (45) days after the date it determines that the student withdrew, that informs a FFEL lender to adjust the borrower's loan account for the amount returned; or (4) the institution issues a check no later than forty-five (45) days after the date it determines that the student withdrew. Due to an information technology systems external cybernetic attack that caused various disruptions in the operations, a delay in returning of funds within the time prescribed by the regulation was caused, even when the institution does everything to perform manually all transaction in order to avoid any noncompliance of the regulation. UCB will reinforce their processes and procedures to satisfy all applicable requirements specified in 668.173 (b) and do a doble verification to make sure every return of funds is made no later than 45 days required by the regulation. Anticipated completion date: Immediately.
Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement w...
Housing Choice Voucher Cluster – Assistance Listing Numbers 14.871, 14.879 Recommendation: We recommend that the County reviews its processes over housing quality standards inspections to ensure that they are completed timely and in compliance with HUD’s requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Housing is in the process of restructuring some of its departments, including the Inspections Department, which will eliminate the missed or late inspections due to staffing issues. Name(s) of the contact person(s) responsible for corrective action: Kenneth Stratemeyer Planned completion date for corrective action plan: June 30, 2025
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