FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,436
In database
Filtered Results
20,158
Matching current filters
Showing Page
701 of 807
25 per page

Filters

Clear
Active filters: Internal Control / Segregation of Duties
Finding 38067 (2022-010)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submissio...
DPH agrees with the finding and recommendations. DPH will continue monitoring subawards upon execution and monthly to identify when a subrecipient surpasses the threshold triggering FFATA reporting. DPH will also retain screenshots or printouts when submitting FFATA reports documenting the submission date.
View Audit 35126
Finding 38065 (2022-002)
Material Weakness 2022
County of Los Angeles
CA
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' ...
The Department of Health Services' Emergency Medical Services Agency (EMS) agrees with the finding and recommendation. EMS will strengthen its report submission process to ensure all reports are submitted by the defined due date and retain documentation evidencing submission of the report. The EMS' HPP Coordinator will identify each sub-awardee that meets the $30,000 FFATA threshold and will provide the information to EMS Finance to review and process payment. Before any payment is completed, EMS will obtain and confirm all Unique Entity Identifier (UEI) numbers from the sub-awardees are active prior to issuing any checks. EMS will log all sub-awardees that have reached the threshold into a report and will submit the FFATA report via SAM.gov before the defined due date. To avoid access issues in retrieving submitted documents via the System for Award Management (SAM.gov) website, EMS will retain copies of all reports that include the submission dates.
View Audit 35126
Virginia Alliance of Boys & Girls Clubs, Inc.
GA
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.414 § 200.502
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether expenditures from pass-through entities are related to federal or st...
Individuals Responsible for Corrective Action Plan: Jason Penegar, BGCA Vice President ? Controller Shelby Mahoney, Accounting Manager - State Alliances Corrective Action: Management will review grant agreements to confirm whether expenditures from pass-through entities are related to federal or state grants, and appropriately include applicable federal grants in the SEFA. Anticipated Completion Date: December 31, 2023
View Audit 32474
Cheney Care Community
WA
HUD Housing Programs Questioned Costs Reporting
Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to...
Finding 2022-001: Section 232 Mortgage Insurance Nursing Homes, Intermediate Care Facilities, Board and Care Homes and Assisted Living Facilities Loan, ALN 14.129 Anticipated Completion Date: February 8, 2023 Recommendation: It was recommended Cheney Care Community implement internal controls to ensure that the audited financial statements are filed in accordance with the regulatory agreement. Action Taken: Cheney Care Community will follow the filing requirements of the regulatory agreement going forward.
View Audit 30312
Finding 38031 (2022-001)
Significant Deficiency 2022
United Way of Anchorage
AK
Questioned Costs Reporting Significant Deficiency
Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal...
Name of Contact Person: Fred Miller Corrective Action Plan: Management has hired additional staff to the finance department, in part, to aid in the grant management process as well as implemented a process to monitor compliance with reporting requirements of grants. This process allows for internal controls to be met with multiple oversights to ensure deadlines do not get missed and funds are not misused along with proper reporting. Proposed Completion Date: December 31, 2022
View Audit 30310
Finding 38029 (2022-004)
Material Weakness 2022
Wayne Community School District
IA
Internal Control / Segregation of Duties
Comment Number: 2022-001 and 2022-004 Comment Title: Segregation of Duties Corrective Action Plan: We have reviewed procedures and plan to make the necessary changes to improve internal control. Contact Person, Title and Phone Number: Denise Larson, Business Manager, (641) 872-2184 Anticipa...
Comment Number: 2022-001 and 2022-004 Comment Title: Segregation of Duties Corrective Action Plan: We have reviewed procedures and plan to make the necessary changes to improve internal control. Contact Person, Title and Phone Number: Denise Larson, Business Manager, (641) 872-2184 Anticipated Date of Completion: Immediately
View Audit 36071
Finding 38028 (2022-001)
Material Weakness 2022
The Laguna Playhouse
CA
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that sufficient, competent accounting resources be utilized so that proper and timely account analysis and reconciliation, a fundamental component of effective internal control, can be completed timely, thoroughly and accurately on a consistent basis.
Recommendation: We recommend that sufficient, competent accounting resources be utilized so that proper and timely account analysis and reconciliation, a fundamental component of effective internal control, can be completed timely, thoroughly and accurately on a consistent basis.
View Audit 34701
Finding 38026 (2022-001)
Significant Deficiency 2022
Fit Kids, Inc., Dba Champion Schools
AZ
Procurement, Suspension & Debarment Equipment & Real Property Management Matching / Level of Effort / Earmarking § 200.303
EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include...
EMERGENCY CONNECTIVITY FUND PROGRAM REFERENCE: 2022-001 and 2022-002 CLIENT RESPONSE We concur with the condition. Individual responsible for implementation of corrective action plan: Jonathan Cahal, IT Director Corrective action plan: We will update the ECF asset inventory listing to include the names of the students receiving the devices, the date the device is/was provided and returned, or if the device is missing, lost, or damaged. With each student name listed we will have a link to the documentation supporting our assessment that the student had an unmet need. We will also verify the asset inventory listing includes all devices and equipment that were purchased with ECF monies and received. Lastly, for new grants that we apply for, more than one person will review the grant requirements, and we will reach out to grant personnel at other entities or contact our consultants and auditors to help ensure we have access to, and have considered all the necessary compliance requirements. . Estimated completion date: July 15, 2023.
View Audit 34699
Finding 38009 (2022-007)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Reporting Significant Deficiency § 200.303
2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
2022-007 Higher Education Emergency Relief Fund (HEERF) Reporting Recommendation: We recommend that the University review their reporting policies and procedures to ensure accurate and timely reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Misunderstanding of correct way to handle the accounting of the HEERF. Action taken in response to finding: We have adjusted our policies and provided training to prevent future inaccuracies in reporting when dealing with special funding. Name(s) of the contact person(s) responsible for corrective action: Melissa Mitro Planned completion date for corrective action plan: Effective immediately.
View Audit 28916
Finding 38008 (2022-005)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Student Financial Aid Significant Deficiency
2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit...
2022-005 Direct Loan Awards Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure loan award amounts are properly determined. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Student grade level inconsistent throughout the academic record generating an over/under award at the time of packaging Direct Loan awards Action taken in response to finding: Requested the registrar?s office that student record is maintained accurately of the student?s grade level progression history. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: June 30, 2023.
View Audit 28916 Questioned Costs: $1
Finding 38002 (2022-004)
Significant Deficiency 2022
Hodges University, Inc.
FL
Questioned Costs Student Financial Aid Significant Deficiency
2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There i...
2022-004 240 Day Requirement of Unclaimed R2T4 Checks Recommendation: We recommend that the University review its procedures related to outstanding student checks to ensure they are being returned to the Department of Education within 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: The university continuously attempted to refund the student checks and new leadership was unaware of the 240 days deadline. Action taken in response to finding: Finance has been made aware of federal regulations and deadlines regarding unclaimed properties. Name(s) of the contact person(s) responsible for corrective action: Linda Nguyen Planned completion date for corrective action plan: Effective immediately.
View Audit 28916 Questioned Costs: $1
Finding 38001 (2022-006)
Significant Deficiency 2022
Hodges University, Inc.
FL
Student Financial Aid Questioned Costs Internal Control / Segregation of Duties
2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreeme...
2022-006 Return of Title IV (R2T4) Recommendation: We recommend that the college ensures they have appropriate policies and procedures as well as safeguards in place to ensure return of Title IV funds are made in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Reason for finding: Return of Title IV (R2T4) was not processed in a timely manner due to late status changes reported from academics. Action taken in response to finding: Provided federal guidance to registrar?s office to process attendance taking and status changes in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Joshua Carcopa/Nicole Hurley Planned completion date for corrective action plan: Effective Immediately.
View Audit 28916 Questioned Costs: $1
Belmont Elderly Housing, Inc.
NH
HUD Housing Programs Internal Control / Segregation of Duties
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. Anticipated completion date: 1/1/2022 Contact: Jill Lesmerises, CFO and Robert Plante, Director of Housing
Finding 2022-001: Plan: Reserve for Replacement transfers will be done at the beginning of each month to insure they are properly deposited into the correct month. Anticipated completion date: 1/1/2022 Contact: Jill Lesmerises, CFO and Robert Plante, Director of Housing
View Audit 29823
Finding 37995 (2022-003)
Material Weakness 2022
South Hamilton Community School District
IA
Internal Control / Segregation of Duties
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGAT...
COMMENT COMMENT CORRECTIVE ACTION PLAN CONTACT PERSON, TITLE, ANTICIPATED DATE REFERENCE TITLE PHONE NUMBER OF COMPLETION 2022-001 SEGREGATION SEE RESPONSE AND CORRECTIVE JANET GREUFE N/A OF DUTIES ACTION PLAN AT 2022-001. BUSINESS MANAGER 515-827-5479 2022-002 PREPARATION OF SEE RESPONSE AND CORRECTIVE JANET GREUFE N/A FINANCIAL ACTION PLAN AT 2022-002. BUSINESS MANAGER STATEMENTS 515-827-5479
View Audit 36813
Finding 37992 (2022-001)
Significant Deficiency 2022
Hidalgo Medical Services
NM
Questioned Costs Special Tests & Provisions Significant Deficiency
Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency...
Current Year Findings Corrective Action Plan 2022-001 Improper application of sliding fee discount CFDA Nos. ? 93.224 and 93.527 Federal Award ID # and Year ? 2 H80CS00744-19-00 Program Year 2022 Federal Agency Name: U.S. Department of Health and Human Services Type of finding Significant deficiency in internal control over compliance (recurring) Criteria or Specific Requirement Special Tests and Provisions: Sliding Fee Discounts per Title 42 Chapter 1 Subchapter D Section 51c303(f) Condition The Organization?s sliding fee program provides discounts on patient services based upon the individual?s level of income. However, the Organization applied the incorrect discount based upon the individual?s income per the Organizations sliding fee discount policy. Cause Clerical error in updating and applying the sliding fee category in the billing system for the patient. Effect or Potential Effect Improper sliding fee discounts given to patients. Questioned Costs None Context or Perspective Information A sample of 40 patients were tested out of the total population of 1,994 encounters. The sampling methodology used is not statistically valid. Three patients received the incorrect sliding fee discount based upon their income level. Recommendation We recommend that the Organization implement a verification process to ensure the sliding fee discounts being applied are in accordance with their sliding fee policy. Corrective Action Plan Hidalgo Medical Services will implement a verification process to ensure the sliding fee discounts are applied in accordance with the current sliding fee policy. The Director of Family Support Services will randomly select at least 30% of patients qualified each week to ensure accuracy and all proper documentation is obtained (the new auditing requirement will occur immediately). Additionally, all errors will be corrected immediately. The Director of Family Support Services will report each month to the Chief Support Officer, Chief Financial Officer, and Chief Executive Officers any findings and required correction, if applicable. A comprehensive re-training of current Community Health Workers (CHWs) is to occur by December 2022. A training manual is to be developed, to include competency validation for each CHW, and the new training model will be used for all future CHWs. Person Responsible: Lucy Verdugo, Family Support and Credentialing Director; Donna Sandoval, CHW Administrative Supervisor; and Andrea Montoya, Chief Support Officer Anticipated Completion Date: December 31, 2022.
View Audit 34352
Finding 37986 (2022-006)
Significant Deficiency 2022
New Athens Community Unit School District No. 60
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board...
Condition: We noted during ESSER II, ESSER III, and ESSER Digital Equity II testing that there were multiple instances of incorrect reimbursement requests. Both period and amount. Recommendation: The District should compare and reconcile the expenditure reports filed with the Illinois State Board of Education with the general ledger before submitting. Management?s Response: Management will take steps to compare and reconcile the expenditure reports filed with the general ledger before submitting. Anticipated Date of Completion: June 30, 2023
View Audit 30777 Questioned Costs: $1
Finding 37984 (2022-002)
Material Weakness 2022
City of Centennial
CO
Questioned Costs Subrecipient Monitoring Material Weakness
Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to imp...
Finding 2022-002 Material Weakness, Internal Control Over Compliance and Compliance, Reporting Personnel Responsible for Corrective Action: Jeff Cadiz, Finance Director Anticipated Completion Date: January 1, 2023 Corrective Action Plan: The City agrees with the auditor?s recommendation to improve its internal controls by ensuring personnel responsible are appropriately trained in federal grant requirements. Additionally, The City has implemented a process that ensures federal expenditure accounting and reporting is reviewed and approved by a second individual to ensure errors are detected and corrected prior to reporting.
View Audit 30458
Finding 37983 (2022-004)
Material Weakness 2022
City of Logansport
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2022-004 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. We feel the explanation provided in Finding 2022-001 error three, provides an adequate explanation as to the occurrence as reported in ...
FINDING 2022-004 Person Responsible for Corrective Action: Duane Ullom Contact Phone Number: 574-739-1416 Views of Responsible Official: We concur with the finding. We feel the explanation provided in Finding 2022-001 error three, provides an adequate explanation as to the occurrence as reported in the Condition and Context. To address the Reporting issue the Clerk Treasurer and Deputy Clerk Treasurer will both check for the accuracy of the P & E report prepared by the Grant Administrator and initial the paper report form to establish documentation for future audits and to confirm the accuracy of the report for submission. Anticipated Completion Date: August 2023
View Audit 28480
Finding 37981 (2022-001)
Significant Deficiency 2022
Voices of Stephenson County
IL
Internal Control / Segregation of Duties Reporting
It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs actual results, bank reconciliations and expense reports.
It is not economically feasible to hire additional staff to resolve the segregation of duties issue. The board will continue to review financial statements, budget vs actual results, bank reconciliations and expense reports.
View Audit 29186
Finding 37977 (2022-001)
Material Weakness 2022
Onalaska School District No. 300
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 e...
Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with wage rate requirements. Name, address, and telephone of District contact person: Kathleen Ahmann, Business Manager 540 Carlisle Ave Onalaska, WA 98570-9601 (360) 978-4111 ex. 5 Corrective action the auditee plans to take in response to the finding: The Onalaska School District will develop internal controls to ensure compliance with federal wage rate requirements. This will include inserting wage rate clauses into contracts, as well as implementing effective monitoring processes to collect and review all weekly certified payroll reports timely from contractors and subcontractors. The Onalaska School District will provide additional training and materials to ensure staff overseeing compliance with federal programs are aware of all applicable requirements. Anticipated date to complete the corrective action: ? WASBO Training in Spokane with workshop L&I Prevailing Wage Law May 4, 2023 ? Procedural Controls will be developed by July 31, 2023
View Audit 29519
Finding 37975 (2022-006)
Significant Deficiency 2022
Middle MacOupin Health Care Systems and Affiliates
IL
HUD Housing Programs Special Tests & Provisions Significant Deficiency
Management will enhance internal controls to ensure that approval from HUD is obtained in writing before entering into capital leases.
Management will enhance internal controls to ensure that approval from HUD is obtained in writing before entering into capital leases.
View Audit 28698
Finding 37974 (2022-005)
Significant Deficiency 2022
Middle MacOupin Health Care Systems and Affiliates
IL
Special Tests & Provisions Questioned Costs HUD Housing Programs
Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.
Management will enhance internal controls to ensure that there is documentation of review and approval of all disbursements.
View Audit 28698
Finding 37971 (2022-005)
Material Weakness 2022
Westmoreland County Community College
PA
Questioned Costs Reporting Internal Control / Segregation of Duties
The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in acc...
The college has created a master shared calendar for accounting and the grants/foundation offices. to ensure that all due dates for grants and reporting are known and submissions are made by those due dates. The accounting administration has already created the shared calendar with due dates in accordance with the foundation/grants office. The accounting administration will ensure due dates are complied with starting with FY23.
View Audit 28760
Finding 37970 (2022-004)
Material Weakness 2022
Westmoreland County Community College
PA
Questioned Costs Allowable Costs / Cost Principles Period of Performance
Grants will be reconciled to ensure that all annual expenditures meet the grant budget and outcomes. The accounting and grants/foundation offices will work in partnership to ensure compliance. All documentation will be on file with the grants. The accounting administration will ensure this is don...
Grants will be reconciled to ensure that all annual expenditures meet the grant budget and outcomes. The accounting and grants/foundation offices will work in partnership to ensure compliance. All documentation will be on file with the grants. The accounting administration will ensure this is done and the process has already started in FY23.
View Audit 28760
Finding 37952 (2022-005)
Significant Deficiency 2022
Commonwealth Ports Authority
MP
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting
Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023
Finding No 2022-005 Name of Contact Person: Skye Lynn L. Aldan Hofschneider, Comptroller Corrective Action: CPA agrees with the finding. CPA has submitted all required quarterly reports and will continue to submit the required reports timely. Proposed Completion Date: July 31, 2023
View Audit 29568
« 1 699 700 702 703 807 »