Corrective Action Plans

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Recommendation: The Authority should designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently ha...
Recommendation: The Authority should designate an individual to review tenant files to determine if a rent reasonableness has been performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently has a Quality Control Coordinator who is designated to review samples of tenant files to ensure compliance. The HACMB has reviewed its Quality Control process for areas of improvement; (1) The Quality Control Coordinator will increase the number of file samples that are undergoing the Quality Control process. (2) The Quality Control Coordinator will hold bimonthly reviews with the specialists to ensure the same standard processes are being followed and to focus on retaining the supporting document in the files. The Section 8 staff will be notified of the appropriate action to take regarding any finding in the files. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien Director of Section 8-HCV Planned completion date for corrective action plan: 3/31/2024.
Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...
Recommendation: The Authority should designate an individual to review tenant files to ensure that the income reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HACMB currently has a Quality Control Coordinator who is designated to review samples of tenant files to ensure compliance. The HACMB has reviewed its Quality Control process for areas of improvement; (1) The Quality Control Coordinator will increase the number of file samples that are undergoing the Quality Control process. (2) The Quality Control Coordinator will hold bimonthly reviews with the specialists to ensure the same standard processes are being followed and to focus on each targeted area that needs assistance the most. The Section 8 staff will be notified of the appropriate action to take regarding any finding in the files. Name(s) of the contact person(s) responsible for corrective action: Suzie Millien, Director of Section 8-HCV. Planned completion date for corrective action plan: 3/31/2024.
View Audit 300848 Questioned Costs: $1
The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is complete...
The Agency does agree with the finding, after reviewing the application. We notice the mistake of duplicate amounts added to each additional quarter. The organization under the new fiscal management have established internal controls to make sure the application process for any grant is completely reviewed by the grant writer, Executive Director and V.P. of Finance. This corrective action has been implemented immediately.
View Audit 300816 Questioned Costs: $1
We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 ha...
We agree with this finding and have taken steps to prevent this from occurring in the future. Our policy has been to make surplus cash deposits after the final audit has been issued. A residual receipts account has been established and the required fiscal year 2022 surplus cash deposit of $17,660 has been made to the account on October 21, 2022.
We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Ad...
We agree with this finding and have taken steps to prevent this from occurring in the future. Auditee will make an additional deposit to fully fund the replacement reserve bank account and will established a system of automatic monthly payments in order to properly fund the account going forward. Additionally, the senior accountant on a monthly basis will review the replacement reserve account to ensure automatic payments are timely. No further action is required.
2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve ...
2023-001 Mortgage Insurance Under Section 207, Pursuant to Section 223(f) – Assistance Listing No. 14.157 Recommendation: Management should immediately make the proper deposit into the replacement reserve fund and should consistently follow their internal control procedures over replacement reserve deposits to ensure deposit are made paid timely and for the correct amount. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We deposited the $70.25 that was underfunded in 2023 into the replacement reserve account on March 4, 2024. Name(s) of the contact person(s) responsible for corrective action: Todd Fliflet, CFO
The party that was making sure of signatures and signatures of changes ended up in a backlog and lost time cards. If time cards are sent back for signatures a copy of the original will be kept until the signed ones come back, and follow up will be made on a timely basis.
The party that was making sure of signatures and signatures of changes ended up in a backlog and lost time cards. If time cards are sent back for signatures a copy of the original will be kept until the signed ones come back, and follow up will be made on a timely basis.
View Audit 300786 Questioned Costs: $1
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Correctiv...
Findings and Questioned Costs Related to Federal Awards Finding Number: 2023‐001 Program Name/Assistance Listing Title: Education Stabilization Fund Assistance Listing Number: 84.425 Contact Person: Arlene Laughter, Business Supervisor Anticipated Completion Date: December 31, 2024 Planned Corrective Action: The District has created an assistant manager position that will oversee all mandatory and required reports as requested by the Department of Education and Grants management. The District has also reached out to Jon Chase with Grants management to determine the required status of the report. In the future, the District will create a calendar to determine all timelines are met.
The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.
The Finance Department and Grants Management will train additional staff to mitigate the effect of staff turnover.
2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA polic...
2023-002 Material Weakness: Gramm-Leach-Bliley Act (GLBA) (U.S. Department of Education, William D. Ford Direct Loan Program, ALN #84.268) Name of Contact Person Casey Reagan, Registrar, and Chris Summey, Head of our IT Department, are the Designated Employees in charge of overseeing the GLBA policy. Corrective Action Planned During the audit, it was noted that Tusculum did not fully address all of the requirements as described by 16 CFR 314.4. In addition, the application of the comprehensive information security program was not effectively administered by the University for the 2023 year. In fall 2023, IT, the Registrar, and the Director of Financial Aid met to discuss making sure that all of the new pieces of the GLBA policy were being implemented properly. In December of 2023, IT began the latest vulnerability scan and risk assessment to be in compliance with the risk assessment requirements of the GLBA Policy. This assessment should be completed by the end of spring 2024. The University is also working on updating its GLBA policies and procedures to align with the GLBA Policy. Anticipated Completion Date This process is currently ongoing and it is the University's goal to have ongoing GLBA policies updated and the risk assessment completed before the end of the 2023-2024 academic year.
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance...
Federal Agency Name: U.S. Department of Housing and Urban Development Program Name: Mortgage Insurance Rental Housing Federal Financial Assistance Listing: #14.134 Finding Summary: Testing performed by the auditors relating to testing of property, operations, and distributions detected one instance where a disbursement of Project funds was not supported with a detailed receipt. Responsible Individuals: Sue Lund, Administrator Corrective Action Plan: The Project will implement new form for invoice approval completion which includes ensuring proper documentation is obtained and retained before disbursement of funds occurs. Anticipated Completion Date: May 31, 2024
View Audit 300735 Questioned Costs: $1
Finding 389851 (2023-001)
Significant Deficiency 2023
FINDING NUMBER I: 2023-001-Compliancc over Matching-(Significant Deficiency) Federal Program Information: Funding Agency: Title: Assistance Listing Number: Compliance Requirement: Award Year: Housing and Urban Development Continuum of Care 14.267 Matching July 1, 2022 to June 30, 2023 Condition: Dur...
FINDING NUMBER I: 2023-001-Compliancc over Matching-(Significant Deficiency) Federal Program Information: Funding Agency: Title: Assistance Listing Number: Compliance Requirement: Award Year: Housing and Urban Development Continuum of Care 14.267 Matching July 1, 2022 to June 30, 2023 Condition: During our audit, we noted that Barrett Foundation only matched 7 .34% of the total applicable expenses for the year which was less than the required 25%. Criteria: Barrett Foundation must match all applicable grant funds, with no less than 25 percent of cash or in-kind contributions from other sources (24 CFR section 578.73(a)). Effect: Barrett Foundation under matched the required amount for the Continuum of Care program. Questioned Costs: None Cause: Barrett Foundation did not establish a sufficient system of internal control to ensure that they were in compliance with the required match for the fiscal year. Auditors' Recommendation: We recommend that Barrett Foundation establish a system of internal controls to ensure that they provide at least 25% of both cash and in-kind contributions for all applicable programs under the Continuum of Care program. Management's Response: In FY23, Barrett Foundation transitioned from in-house financial services to an outside accounting firm. The transition allowed Barrett Foundation to create an internal structure to meet the needs of new programs. We recognize that while progress has been made, some issues continue to need attention. We arc working diligently with our community partners to meet their matching requirements and expect to not experience this issue in FY24. Additionally, we arc currently updating Barrett Foundation's Finance Policies in which we arc establishing policies to address contracts that require match.
Finding 2023-001 (UG) The Hospital chose to report under the alternative reporting methodology (option iii). Under this option, the Hospital submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Hospital rep...
Finding 2023-001 (UG) The Hospital chose to report under the alternative reporting methodology (option iii). Under this option, the Hospital submitted a memo describing its reasonable method of estimated revenues. The methodology described in the memo does not agree with the amounts the Hospital reported in the portal. The Hospital’s calculated lost revenue under its alternative reporting methodology was approximately $420,000 overstated for 2020 quarter 1 and approximately $537,000 understated for 2020 quarter 2, which led to actual total lost revenue being approximately $117,000 more than the amount the Hospital reported in the PRF portal. Recommendation We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Comments on the Finding and Recommendation Management is in agreement with this finding and the related recommendation. Action(s) Taken or Planned on the Finding Management concurs with the finding and recommendation; however, lost revenues claimed would not have been materially different based on the finding.
Names of Responsible Individuals: Chad Wick, Director Financial Aid and Brian Emery, Associate Director Financial Aid Corrective Action: The Financial Aid office made several staffing changes in 2022-2023. The newly hired staff did not receive the proper training to perform their roles effectively. ...
Names of Responsible Individuals: Chad Wick, Director Financial Aid and Brian Emery, Associate Director Financial Aid Corrective Action: The Financial Aid office made several staffing changes in 2022-2023. The newly hired staff did not receive the proper training to perform their roles effectively. This led to errors identifying and calculating the unearned amount of Title IV assistance to be returned. The previous Financial Aid Director was terminated before the prior corrective action plan could be fully completed. New leadership, in collaboration with the Office of Information Technology, has developed an automated weekly report confirming student withdrawal dates. The report is scheduled to be emailed to Financial Aid office every Friday. The Financial Aid Director reviews the report and identifies Title IV recipients. The return of title IV funds calculation would be performed for those students. Any funds required to be disbursed or returned would then be processed. Anticipated Completion Date: February 28, 2024
View Audit 300714 Questioned Costs: $1
Names of Responsible Individuals: Brian Emery, Associate Director Financial Aid and Chad Wick, Director Financial Aid Corrective Action: During the 2023 and 2024 fiscal years, the Financial Aid office experienced several staffing changes, including the termination of the Financial Aid Director. The ...
Names of Responsible Individuals: Brian Emery, Associate Director Financial Aid and Chad Wick, Director Financial Aid Corrective Action: During the 2023 and 2024 fiscal years, the Financial Aid office experienced several staffing changes, including the termination of the Financial Aid Director. The newly hired staff did not receive the proper training to perform their roles effectively. This led to errors in verifying certain data when performing verification. The previous Financial Aid Director was terminated before the prior corrective action plan could be completed. In March 2023, a consultant firm was engaged to assist with the 2024 fiscal year. The Financial Aid office will implement a Quality Assurance two-step verification process. The financial aid advisor will work with the student to gather necessary documents and perform the original verification. The Associate Director of Financial Aid will review these verifications and update them in Colleague to be transmitted to COD for corrections if needed. The Financial Aid office will run a report to identify all students selected for verification for 2023- 2024 and review them for accuracy. If any corrections are needed they will be updated and awards will be adjusted as needed. Anticipated Completion Date: June 30, 2024.
View Audit 300714 Questioned Costs: $1
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Jackson Public School District has prepared and hereby submits the following corrective a...
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Jackson Public School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2023: Finding 2023-001 Corrective Action Plan Details A.    Contact person responsible for corrective action: Name: Marc Rowe Title: Executive Director B.    Description of corrective action planned: The district will implement and strengthen its internal control systems over reporting and submitting its monthly claims for reimbursement to ensure claims are submitted within established reporting deadlines. C.    Anticipated completion date of corrective action: 6/30/2024
Condition: The Indian Child Protection and Family Violence Prevention Act requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered ...
Condition: The Indian Child Protection and Family Violence Prevention Act requires Indian tribes and tribal organizations that receive funds under the ISDEAA or the Tribally Controlled Schools Act to conduct an investigation of the character of each individual who is employed or is being considered for employment in a position that involves regular contact with, or control over, Indian children. In addition, background investigations must be completed every five years and adjudicated by an adjudicating official with proper training and credentials. The adjudicator must have a current adjudicated background check on file. Recommendation: We recommend the School implement an independent review of the background check files at least annually to ensure background check files are being properly completed, updated and maintained. The adjudicator must themselves have a independent clean adjudication on file with the School. Response: The School Board will implement a plan to complete an independent annual review of all background check files to ensure background checks are being properly completed, updated and maintained. We will also assure the adjudicator has a completed current adjudication on file. ANTICIPATED COMPLETION DATE: June 30, 2024 PERSON(S) RESPONSIBLE: Monica Whirlwind Horse, Principal and the School Board
Finding 2023-001 - Material Weakness - Required Material Adjustments Condition Found There were insufficient internal controls over financial reporting requiring material audit adjustments during the audit to prevent the financial statements from being materially misstated. Corrective Action Plan In...
Finding 2023-001 - Material Weakness - Required Material Adjustments Condition Found There were insufficient internal controls over financial reporting requiring material audit adjustments during the audit to prevent the financial statements from being materially misstated. Corrective Action Plan In September 2024, Antioch College contracted with the firm Dean Dorton Allen Ford, PLLC to provide Accounting and Financial Outsourcing services, filling and stabilizing the controller/CFO function. With their accounting expertise, the College has restructured accounting procedures to ensure reliable internal financial reporting including an improvement in accounting systems. The College is also focusing on additional traning for finance staff , streamlining financial reporting processes, and following internal controls. Responsible Person(s) for Corrective Action Plan Jane Fernandes, President Hannah Montgomery, Director of Operations and Administration
Finance and Payroll management acknowledge that the unique Community Services payroll policies no longer reflect the current process related to payroll approvals. Sheppard Pratt and all subsidiaries have a standard payroll effective July 2023, and the organization will rely on this policy which is r...
Finance and Payroll management acknowledge that the unique Community Services payroll policies no longer reflect the current process related to payroll approvals. Sheppard Pratt and all subsidiaries have a standard payroll effective July 2023, and the organization will rely on this policy which is reflective of the current process for Fiscal Year 2023 and going forward. Finance and leadership will continue to communicate the importance of program leaderships review of timekeeping.
Finding 2023-004 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will engage a third-party vendo...
Finding 2023-004 – Education Stabilization Fund – Equipment Contact Person Responsible for Corrective Action: Nathaniel Day Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will engage a third-party vendor to complete a Capital Asset Inventory every fiscal year. Anticipated Completion Date: 6-30-2024
Finding 2023-003 –Special Education Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Nathaniel Day and Robin LeClaire Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Descr...
Finding 2023-003 –Special Education Cluster – Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Nathaniel Day and Robin LeClaire Contact Phone Number: 317-462-4434 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We will complete semi-annual certifications. We will also document more fully formal secondary review of vouchers Anticipated Completion Date: Already completed for the 2023-24 audit year
Program: COVID-19 Health Center Program Cluster Assistance Listing No.: 93.224 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No. and Year: Various Compliance Requirements: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control ov...
Program: COVID-19 Health Center Program Cluster Assistance Listing No.: 93.224 Federal Grantor: U.S. Department of Health and Human Services Passed-through: N/A Award No. and Year: Various Compliance Requirements: Special Tests and Provisions Type of Finding: Material Weakness in Internal Control over Compliance and Material Non-Compliance Department’s Management Response: Health Care Agency (HCA) management agrees with the recommendation to strengthen the established policies and procedures to ensure that the sliding fee discount program schedules are applied to patient charges consistent with its sliding fee discount schedule, and to ensure that County personnel strictly adheres to policies and procedures. View of Responsible Officials and Corrective Action: HCA management recognizes that the sliding fee discount schedule/discount grid established in 2020 was complex and may have contributed to errors in adjustments. A new fee schedule was developed in 2023 to establish flat fees that are more inclusive of services. The grid established in 2020 was in effect until the new grid was approved by the Board of Supervisors on March 15, 2023. Most of the encounters selected for review were encounters dated prior to the new grid’s effective date. HCA management has strengthened its sliding fee policy and procedure, approved by the Board of Supervisor on March 15, 2023. HCA management will implement the following internal control process to ensure that adjustments are consistent with the sliding fee discount program fee schedule: 1. All Medical Billing Specialists responsible for enrolling patients into the sliding fee program will be retrained on eligibility and adjustments. 2. To ensure that patients have received the correct adjustment, we will run a report of all patients under the sliding fee program with at least one encounter, year to date. All applications, proof of income, program eligibility, and adjustments will be reviewed for each patient. Corrections will be made, if applicable. 3. For the remaining of FY 22/23, a monthly report of all encounters under the sliding fee discount program will be pulled and reviewed monthly for accuracy. Corrections will be made and staff will be trained, as needed. 4. Starting in FY 23/24, a random sampling of sliding fee discount program encounters per Federally Qualified Health Center will be audited monthly to ensure accuracy and timely adjustment of encounters. Results will be trended to address any additional process improvements. COUNTY OF VENTURA, CALIFORNIA CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2023 6 Name of Responsible Persons: Lizeth Barretto, Ambulatory Care COO – Ms. Barretto will ensure that the activities listed in the Corrective Action Plan are executed until an Ambulatory Care CFO and/or Ambulatory Care Patient Revenue Manager is hired. Ambulatory Care CFO (Vacant) – Establishes sliding fee discount program policy, procedures, and fee schedules. Ambulatory Care Patient Revenue Manger (Vacant) – Responsible for the oversight of the Medical Billing Specialists responsible for sliding fee discount eligibility and adjustments. Implementation Date: April 15, 2024, Training of Medical Billing Specialists and monthly encounter review and corrections. April 22, 2024, Year to date report and internal audit August 5, 2024, Monthly sampling of encounters
Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have had this issue with the IDIS System in the past and have worked with HUD to correct it. We have reached out to HUD and will work with them again to rectify this issue. Name(s) of the contact person(s) responsible for corrective action: Robert Waters Planned completion date for corrective action plan: ASAP
Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies and procedures for the Financial Aid office, including the area of disbursements that includes additional controls and documentation of such. Our objectives will be that all current ...
Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies and procedures for the Financial Aid office, including the area of disbursements that includes additional controls and documentation of such. Our objectives will be that all current and incoming Financial Aid staff will be required to maintain documentation of any drawdowns of funds related to student financial aid. We have put in place a shared an electronic folder with restricted access to provide confidentiality and provide documentation of the shared communication between offices. Documentation of drawdowns and/or returns will be maintained within this folder. Staff will be trained on using the daily generated reports from Poise to watch for students who have withdrawal on their records so that this can be updated and proper calculations done. Measurable targets will be achieved by documenting the records within a shared electronic drive between the Financial Aid office and the Business Office, who handles the return of funds. This will become of a part of the weekly duties of staff.
Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies in procedures for the Financial Aid office, including the area of enrollment reporting, which is also done by Institutional Research, to provide appropriate updating of the NSLDS rec...
Views of responsible officials and planned corrective action: Areas of focus will be to put in place written policies in procedures for the Financial Aid office, including the area of enrollment reporting, which is also done by Institutional Research, to provide appropriate updating of the NSLDS records. This will include creating checks and balances to be sure that enrollment reporting is working and being updating timely. The Federal Student Aid website offers many resources in the form of training, including access to on-demand resources which provide a documented learning assessment. Our objectives will be that all current and incoming Financial Aid staff, along with Institutional Research staff, will be required to undergo training in the area of enrollment reporting, including the supervisor with whom the Financial Aid office reports to. This training will be annually and periodically throughout the year. In addition, daily add and drop reports are generated which would allow more frequent updating of the NSLDS system. Objectives will be to put in place to provide checks and balances to be sure that enrollment reporting is timely. Measurable targets will be achieved by documenting the training within a shared electronic drive between the supervisor and the Financial Aid office. The Financial Aid office shall be responsible for monitoring that the enrollment reporting is being done timely. In addition, periodic and monitored checks-ins of staff in Institutional Research with whom the responsibility to update NSLDS is with.
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