FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,149
In database
Filtered Results
20,762
Matching current filters
Showing Page
219 of 831
25 per page

Filters

Clear
Active filters: Internal Control / Segregation of Duties
Finding 573725 (2024-001)
Material Weakness 2024
Alternatives to Hunger
WA
Subrecipient Monitoring Eligibility Material Weakness
The following represents Alternatives to Hunger dba Bellingham Food Bank’s corrective action plan for the items identified in the audit of the December 31, 2024 financial statements in accordance with 2 CFR 200.511(c): Section III – Federal Award Findings and Questioned Costs Finding 2024-001 – Elig...
The following represents Alternatives to Hunger dba Bellingham Food Bank’s corrective action plan for the items identified in the audit of the December 31, 2024 financial statements in accordance with 2 CFR 200.511(c): Section III – Federal Award Findings and Questioned Costs Finding 2024-001 – Eligibility – Material Weakness in Internal Controls Over Compliance and Material Non-Compliance Condition and Context: Alternatives to Hunger dba Bellingham Food Bank (the Organization) did not require intake forms be completed by recipients of food commodities at certain distribution centers to determine and document eligibility throughout the entire year. No other verification was performed to determine whether individuals were eligible before receiving food commodities. The Organization did not finish implementing its new eligibility verification process until mid-2024 and, as such, was not in compliance with these requirements for the full year. Planned Corrective Action: In mid-2024 the organization implemented procedures to collect client intake data at the largest program identified in testing and was following intake guidelines for all programs by the end of 2024. Responsible Division/Office and Individual: Mike Cohen, Executive Director Estimated Completion Date: 12/31/2024
View Audit 364383
Finding 573706 (2024-011)
Significant Deficiency 2024
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.332
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364369
Finding 573705 (2024-010)
Significant Deficiency 2024
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364369
Finding 573704 (2024-006)
Material Weakness 2024
Rogers County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
View Audit 364369
Finding 573703 (2024-005)
Material Weakness 2024
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements.
View Audit 364369
Finding 573695 (2024-001)
Significant Deficiency 2024
Saugus Housing Authority
MA
HUD Housing Programs Questioned Costs Subrecipient Monitoring
Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comm...
Name of Auditee: Saugus Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: December 31, 2024 CAP Prepared by: Laura Glynn, Executive Director Phone: (781) 233-2116 (A)Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2024-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will immediately work with HUD to reinstate the CFP grants and ensure all future deadlines are met. (c) Planned implementation date of corrective action - Completed by August 31, 2025.
View Audit 364319
Finding 573667 (2024-004)
Significant Deficiency 2024
Trilogy, Inc.
IL
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.303
Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentat...
Action taken in response to finding: Trilogy will be conducting a comprehensive review of payroll records and timesheets for all employees whose salaries are charged to the grant. This includes verifying that the pay periods align with the grant’s allowable cost period and that supporting documentation is complete and accurate. This will ensure that personnel costs are consistently reconciled with grant pay periods before charges are submitted for reimbursement. Relevant staff members will receive refresher training on grant compliance requirements, specifically focusing on documentation standards for personnel costs and the importance of aligning pay periods with grant terms. Trilogy will implement periodic internal audits to monitor compliance and ensure continued accuracy in personnel cost allocations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025
View Audit 364306
Finding 573666 (2024-003)
Significant Deficiency 2024
Trilogy, Inc.
IL
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.403
Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted...
Action taken in response to finding: Trilogy will revise our monthly invoicing procedures to include a standardized step for verifying the indirect cost calculation. This will include recalculation of the indirect cost rate using actual monthly expenditures reflected in the grant invoices submitted for reimbursement. This recalculation will ensure that indirect costs are proportionate and accurately reflect the approved rate and allowable base. Relevant staff members will receive training on proper indirect cost calculation methods, and how to apply the rate to the correct base and reconcile with monthly expenditures. We will implement a quarterly review of indirect cost charges to ensure continued accuracy and compliance. Any discrepancies will be addressed promptly and adjusted as needed. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025
View Audit 364306 Questioned Costs: $1
Finding 573665 (2024-002)
Material Weakness 2024
Trilogy, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.308 § 200.309 § 200.403
Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s p...
Action taken in response to finding: Trilogy will conduct a thorough review of our current cost allocation procedures to identify gaps related to the timing and eligibility of expenses. Based on this review, we will revise our process to ensure that only allowable costs incurred within the grant’s period of performance are charged. A multi-tiered review process will be established, to verify expense timing and relevance and to confirm compliance with grant terms. Staff will review descriptions and flag transactions that fall outside the grant’s period of performance. These controls will prevent such costs from being allocated unless properly justified and approved. Staff involved in grant management will receive updated training on federal cost principles, including the importance of period-of-performance compliance. Written guidance will be distributed to reinforce expectations. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes & Hagar Buster Planned completion date for corrective action plan: July 2025
View Audit 364306 Questioned Costs: $1
Finding 573664 (2024-001)
Material Weakness 2024
Trilogy, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or ...
Action taken in response to finding: Trilogy has recently implemented a new payroll system UKG in January 2024 that includes enhanced functionality for tracking staff allocations across multiple grants and programs. This system also allows employees to self-report hours worked on specific grants or non-grant activities if the varies from primary allocations ensuring that payroll costs are distributed based on actual effort. Allocations are reviewed monthly with program staff and updated as needed based, which improves the accuracy of cost distribution and ensures that payroll charges reflect current work assignments. Timecard hours are reviewed and approved by supervisors to maintain oversight. Staff involved in time reporting with grant management received training on the new system, allocation procedures, and federal requirements for payroll cost documentation. We are updating our timekeeping and payroll allocation policies to reflect the new system’s capabilities and to reinforce compliance with Uniform Guidance (2 CFR §200.430). These policies will include clear guidance on documenting effort and allocating wages across cost objectives. Name(s) of the contact person(s) responsible for corrective action: Shunita Rhodes and Hagar Buster Planned completion date for corrective action plan: January 2024
View Audit 364306 Questioned Costs: $1
Finding 573544 (2024-002)
Material Weakness 2024
Coon Rapids-Bayard Community School District
IA
Internal Control / Segregation of Duties
The business office recently hired an HR manager that has been helping with payroll and money handling. This has helped alleviate some concerns with segregation of duties. However, we are a small school district and would have to hire more individuals to have complete segregation of duties.
The business office recently hired an HR manager that has been helping with payroll and money handling. This has helped alleviate some concerns with segregation of duties. However, we are a small school district and would have to hire more individuals to have complete segregation of duties.
View Audit 364280
Finding 573543 (2024-001)
Significant Deficiency 2024
Friendly Temple Apartments Ii, INC
MO
Questioned Costs HUD Housing Programs Significant Deficiency
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
Management agrees with this finding and the overpayment was corrected in March 2024. Management will review internal controls and implement a review process to only pay expenses already incurred to avoid future overpayments.
View Audit 364277 Questioned Costs: $1
Finding 573542 (2024-001)
Significant Deficiency 2024
West End Elderly Housing Corporation
MO
Questioned Costs HUD Housing Programs Significant Deficiency
Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incmTed to avoid future overpayments.
Management agrees with this finding and the overpayment will be corrected. Management will review internal controls and implement a review process to only pay expenses already incmTed to avoid future overpayments.
View Audit 364276 Questioned Costs: $1
Finding 573531 (2024-002)
Material Weakness 2024
Family Life Center, Inc.
AL
Reporting Internal Control / Segregation of Duties
The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to comple...
The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to complete this. These additional controls are expected to be fully implemented for the fiscal year ending September 30, 2025.
View Audit 364259
Finding 573530 (2024-001)
Material Weakness 2024
Family Life Center, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring appro...
Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 364259
Finding 573512 (2024-005)
Material Weakness 2024
Engineers Without Borders USA
CO
Questioned Costs Subrecipient Monitoring Material Weakness
Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new proced...
Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new procedures for subaward reporting and the importance of compliance with federal regulations.
View Audit 364224
Finding 573499 (2024-002)
Material Weakness 2024
Saginaw Transit Authority Regional Services
MI
Questioned Costs Cash Management Material Weakness
Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Manag...
Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Management agrees with this finding and is following Uniform Guidance requirements to ensure that all eligible expenditures and incurred and eligible prior to requesting remimbursement from federal funds. Completed date: 10/01/2024
View Audit 364214 Questioned Costs: $1
Finding 573494 (2024-003)
Material Weakness 2024
The Salvation Army Residence Inc., A Florida Corporation
FL
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely ...
Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely made.
View Audit 364212
Finding 573490 (2024-002)
Material Weakness 2024
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensur...
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensure that cash is not inadvertently sent to another company's bank account. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
View Audit 364210 Questioned Costs: $1
Finding 573489 (2024-001)
Significant Deficiency 2024
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Cou...
Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management will repay the property and update our procedures to correctly calculate management fees. The issue was due to a change in software.
View Audit 364210 Questioned Costs: $1
Finding 573479 (2024-005)
Material Weakness 2024
City of Lodi
CA
Reporting Internal Control / Segregation of Duties § 200.508 § 200.510
Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconci...
Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconciliations and review processes to mitigate these errors in the future. Proposed Completion Date: December 31, 2025
View Audit 364209
Finding 573474 (2024-004)
Material Weakness 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on Septemb...
4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on September 30, 2024 and will repay the remaining one-month deposit to the property. These funds will be correctly deposited into the replacement reserve account going forward. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2023-001 In process. See finding 2024-003.
View Audit 364206 Questioned Costs: $1
Finding 573471 (2024-001)
Significant Deficiency 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvinshine Position: Territorial Legal Director – General Co...
Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvinshine Position: Territorial Legal Director – General Counsel Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management will repay the property and update our procedures to correctly calculate management fees. The issue was due to a change in software.
View Audit 364206 Questioned Costs: $1
Finding 573442 (2024-002)
Material Weakness 2024
Corn Belt Power Cooperative
IA
Questioned Costs Material Weakness Reporting § 200.303
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two quarterly reports tested, the Cooperative i...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of two quarterly reports tested, the Cooperative improperly reported the federal, state, and local shares incurred during the reporting period. Corrective Action Plan: The Cooperative will coordinate with the Engineering Department via email to verify the type and extent of work completed, ensuring proper documentation is maintained. Reports generated from the work order accounting software will be printed and reviewed by the Accountant III responsible for preparing the quarterly report. The Vice President of Finance & Administration will also review the reports for accuracy. Both the Accountant III and the VP will sign off on the documentation. Upon approval, the quarterly report will be submitted to the appropriate authority. Responsible Individual(s): Faith Warden, VP, Finance & Administration, Sam Moore, Accountant III and Josie Ubben, Engineering and Operations Assistant. Anticipated Completion Date: July 2025
View Audit 364186
Finding 573432 (2024-001)
Significant Deficiency 2024
Midland Area Agency on Aging
IL
Internal Control / Segregation of Duties
Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the ...
Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: September 30, 2025 Name of Contact Person: Heather Fontanez, Fiscal Manager Management Response: Moving Forward, I, Heather Fontancz, will work wiht Lauterbach & Amen to finalize the FY24 journal entries. I will also make the necessary adjustments in our QuickBooks accounts to reflect the format and structure requested by our auditors.
View Audit 364183
« 1 217 218 220 221 831 »