Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,772
In database
Filtered Results
10,306
Matching current filters
Showing Page
154 of 413
25 per page

Filters

Clear
The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within ni...
The organization will ensure that financial records are maintained on a current basis, reconciled timely and audited within nine months after year end. Additional support has been put in place within the accounting department to records are current, reconciled timely and audit is completed within nine months after year end.
2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer P...
2023-003 ALN: 14.871 - Housing Choice Voucher Cluster - Reporting Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Angela Childers, Chief Executive Officer Projected Completion Date: March 31, 2025
Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech will implement a process where both the Enrollment Submissions and the Graduation ...
Finding number: 2023-004 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech will implement a process where both the Enrollment Submissions and the Graduation Submissions are reviewed after the file is submitted to the National Student Clearinghouse. • The File will be submitted no later than the last day of each month. • The Error Report will be reviewed, and corrections made no later than the 5th Day of the subsequent month. • For enrollment submissions, the Registrar will establish a monthly meeting with the Director of Financial Aid to occur no later than the 10th day of the month to review the NSLDS Reporting and the Enrollment Reporting (Reject Detail) reports from the Clearinghouse. • Regarding the degree report, the Registrar will review the Degree Verify Report from the Clearinghouse within seven days of submitting the Degree Verification Report to the Clearinghouse. • All errors will be corrected no later than the 15th day of the month. The registrar will review the Degree Error Reports from last year to ensure that students are being reported as graduates in a timely manner. This review of prior graduates will be completed by the last day of March. Timeline for Implementation of Corrective Action Plan: March 31, 2024 Contact Person: James Klasen, Registrar
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure t...
Finding number: 2023-003 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: Franklin Cummings Tech has taken the following steps to establish internal control procedures to ensure that R2T4 calculations are performed timely. • Additional training was completed with the Registrar’s Office to clarify the importance of notifying all official and unofficial withdrawals to the Office of Financial Aid and Student Accounts Office. • The Leadership Team met with and provided additional training to the Office of Financial Aid and Student Accounts Office to review the Return of Title IV Federal Student Aid Policy and the importance regarding the timeline for the institutions refund policy. • To ensure all unofficial withdrawals have been identified the Registrar’s Office will run an additional report, twice a month (2 nd and 4th Tuesday) during each semester, that spans the entire term. This report will be provided to the Financial Aid and Student Accounts Office. This step will assist in the assurance that all unofficial withdrawals have been captured and that there is adequate time to complete all R2T4 calculations and refunds timely. • An R2T4 calculation will be completed for every student, regardless of the date it was determined the student withdrew to confirm every student is refunded according to the institution's refund policy. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid
View Audit 318688 Questioned Costs: $1
Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:0...
Finding number: 2023-002 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063, 84.268 Award year: 2023 Corrective Action Plan: The Registrar will provide the Financial Aid Office a Withdrawal Report. • Provided each Wednesday by 5:00 p.m. • The report will include Student ID, Date of Withdrawal and Withdrawal Reason • The report will be monitored weekly by the Director of Financial Aid (DOF) to ensure that all students have been worked through the R2T4 process regardless of withdrawal date. This control will also ensure that R2T4 calculations are completed in a timely manner. The DOF will request appropriate follow-up between the Registrar and FA Solutions if a student is held for processing for more than 10 days. Timeline for Implementation of Corrective Action Plan: May 1, 2024 Contact Person: Shani Wilkerson, Director of Financial Aid
FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phon...
FINDING 2023-002 Finding Subject: Community Development Block Grants/Entitlement Grants - Program Income Summary of Finding: Internal Controls regarding Separation of Duties with the PR29 Quarterly Reports Contact Person Responsible for Corrective Action: Frank Rivera Executive Director Contact Phone Number and Email Address: 219-391-8513 Ext:2092 frivera@eastchicago.com Views of Responsible Officials: The City of East Chicago Department of Redevelopment (ECDR) concurs with the finding and ECDR will ensure compliance with the establishment of an effective internal control over Federal Award provided by Federal statutes, regulation and with the terms and conditions of the award agreement by establishing guidance in ‘Standards for Internal Control in the Federal Government’ issued by the Comptroller General of the United States or the Internal Control Integrated Framework’ issued by the Committee of Sponsoring Organization of the Treadway Commission (COSO) by establishing an internal control guidance ensuring a separation of duties regarding the control procedures of the PR29 Quarterly Reports. Description of Corrective Action Plan: A guidance will be developed to ensure that the regulation of an internal control is enforced regarding the separation of duties for the control procedures of the PR29 Quarterly Report being implemented by the Executive Director and the Community Development Program Manager. The process of assuring the separation of duties will consist of the Executive Director by insuring proper oversight, reviews and approvals are being adhered to and this is conducted by the process in IDIS of Certifying by the use of the user login ID and name and the Cash on Hand information that the Community Development Program Manager inserts into IDIS utilizing a user login ID and name. The separation of duties is assured by the Office of Community Planning and Development by the PR29 Summary of Submission of Cash on Hand Report illustrating the users in formulating the data for the PR29. Included in this information is a spreadsheet reflecting the current process where the Community Development Program Manager has been both the Certify User and Insert user. The Department of Redevelopment will change the current process to reflect the changes mentioned and in the spreadsheet it illustrates the changes forth coming in red fonts. Anticipated Completion Date: This will be initiated as of August 31, 2024.
Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted ...
Timely Performance Reporting for Pacific Fisheries Data Program, 11.437; and Bipartisan Budget Act of 2018 (Disaster Relief Program), 11.022 Recommendation: CLA recommends for the Commission to implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will set an internal deadline at least one week prior to the external report due date. The Grant & Contract Specialist will coordinate with the Finance Officer to submit report timely in the event the Grant & Contract Specialist is absent. Name(s) of the contact person(s) responsible for corrective action: Michael Arredondo and Ngu Castro. Planned completion date for corrective action plan: October 15, 2023
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings...
CORRECTIVE ACTION PLAN (Concerning Finding 2023-002) Contact Person Responsible for Corrective Action: Bruce Haggerty, Fiscal Officer Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address Finding 2023- 002: The Finance Department shared the audit findings concerning lack of adequate documentation with requests for payment and also the fact that sales tax was sometimes being charged to the grant with the Tribal Administrator and Tribal Chief. The Tribal Administrator will convey the findings to all department heads at the next Directors Meeting. It will be required that supervisors and department heads need receipts and documentation that shows a clear description, quantity and amount and that late fees are not acceptable. Also sales tax exemption certificates need to be used whenever possible. Anticipated Completion Date: (9/4/2024 date of Director’s Meeting)
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED departmen...
Material Weakness in Internal Controls over Compliance Condition: Time and effort certifications were not maintained for grant employees’ whose salaries and wages were not supported by detailed time records. Corrective Action Planned: The School Business Office is working with the SPED department to implement a system for completion and maintenance of time and effort certifications for federally funded grants salaries, based on the recommendations of the Town auditors. Anticipated Completion Date: September 30, 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of thos...
Condition: Invoices were charged for services performed prior to the award approval dates by the pass-through agency. Corrective Action Planned: At the recommendation of the Town auditors, the business office keeps its own records of grant revenues and expenses and verifies the accuracy of those entered by the Town Accountant's office. These records also contain the period of performance for each grant, which has helped to ensure spending is kept within the correct dates. The School Business Manager reviews all requisitions for accuracy to verify expenses are being charged to the correct grants or funding sources. Anticipated Completion Date: Spring of 2024 Contact: Liz Latoria, School Business Manager
View Audit 318604 Questioned Costs: $1
Contact person responsible for corrective actions: Chief School Finance Officer Recommendation: The Board should review it current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Corrective action plan: The Chie...
Contact person responsible for corrective actions: Chief School Finance Officer Recommendation: The Board should review it current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Corrective action plan: The Chief School Finance Officer will ensure that all policies and procedures are reviewed to ensure compliance with applicable regulations when federal funds are used to fund construction contract. Anticipated completion date: September 30, 2024
Finding 485752 (2023-001)
Significant Deficiency 2023
Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have do...
Finding Reference Number: 2023-001 Description of Finding: During our audit for the year ended December 31, 2023, we inquired and requested documentation regarding the repayment status of the Flexible Subsidy Loan from the Agency's officers and from its management company. The Agency did not have documentation regarding the mortgage status of the Flexible Subsidy Loan available since the HUD Section 202 mortgage was paid off in November 2016. Statement of Concurrence or Nonconcurrence: We are in agreement with this finding. Corrective Action: King's Daughters and Sons Management Company, Pilgrim Towers' new management agent as of 4/1/2024, has engaged with HUD's Northeast Multifamily Asset Resolution Specialist Branch to explore any statutory or regulatory options for loan deferral as part of a preservation transaction. These conversations are ongoing and a DRAFT proposal for loan deferral under HUD Notice 2011-05 has been submitted to that division. Name of Contact Person: Pat Thatcher, Board Treasurer patthatcher1@gmail.com 203-451-1090 Projected Completion Date: Anticipated to be competed in 2024.
U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Corrective Action Plan – Internal Control over Compliance Finding Condition: The County has inadequate controls over approving and disbursing funds for t...
U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 20.027 Corrective Action Plan – Internal Control over Compliance Finding Condition: The County has inadequate controls over approving and disbursing funds for the Coronavirus State and Local Fiscal Recovery Funds program. Plan: The County will assess why the established controls over approving claims and signing checks were not followed in the approval and disbursement of Coronavirus State and Local Fiscal Recovery Fund program funds. Anticipated Date of Completion: 11/30/2024 Management Response: Management will follow its established controls over approving and disbursing Coronavirus State and Local Fiscal Recovery Fund program funds.
The County has implemented a new purchasing policy effective January 2024 that is in compliance with UGG.
The County has implemented a new purchasing policy effective January 2024 that is in compliance with UGG.
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ...
Finding No. 2023-005 – Biweekly and quarterly reporting and finding No. 2023–006 – Audit requirements for auditees – report submission Conditions 1) For finding No. 2023-005: During our audit procedures regarding the compliance requirement related to reporting, we noted that, during the fiscal year ended June 30, 2023: • For ALN 21.027 - Coronavirus State and Local Fiscal Recovery Fund - ARP Act ✓ The Corporation was not able to provide audit evidence for the submission of four (4) biweekly reports, out of a sample of eight (8) reporting dates. ✓ One (1) monthly report, out of a sample of eight (8) reporting dates, was submitted later than its due date as follows: • For ALN 97.036 - Disaster Grants – Public Assistance (Presidentially Declared Disasters) Program The Corporation was required to submit four (4) quarterly reports during the year ended June 30, 2023. The Corporation provided incomplete reports for quarters 3 and 4. The report of quarter 3 does not include the correct amounts already expensed by the Corporation, while the report of quarter 4 was not completed and signed by the preparer. 2) For finding No. 2023-006: The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Corporation response The Corporation agrees with the findings Corrective Action Plan Upon receipt of the audit findings, we initiated an immediate review of our monthly reporting procedures. We have identified specific areas that require attention and are implementing immediate corrective actions to address the identified deficiencies. • Policies and Procedures Review - Simultaneously, we are reviewing our existing policies and procedures related to monthly reporting. This includes a reassessing reporting timeline, data validation processes, and the overall framework for ensuring accuracy and completeness in our monthly reports. • Staff Training and Development - Recognizing the critical role of our personnel in the reporting process, we are providing additional training to the individuals involved. This training will emphasize the importance of adherence to reporting guidelines, accurate data entry, and the significance of meeting established deadlines. • Communication Protocol Enhancement - We recognize the importance of effective communication regarding reporting processes. To address this, we are enhancing us communication protocols to ensure that all relevant stakeholders are informed of reporting requirements, timelines, and any changes to procedures. • Finance Team - The Corporation has changed its management staff structure in the finance and budget department, with the mission of improving the monitoring process and compliance with federal and local regulations. A new Finance and Budget Director and the Associate Director of Finance and Budget have been appointed. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
Suspension & Debarment The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 20...
Suspension & Debarment The county will review and update our procurement policies for the entire county to include suspension and debarment requirements to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants. Planned completion date for corrective action: December 31, 2024
Finding 485616 (2023-001)
Significant Deficiency 2023
Views of Responsible Officials: In June 2024, program leadership reviewed grant eligibility and documentation requirements, and revised protocols and training for the implementing staff to ensure understanding and compliance on proper documentation review and retention for eligible participants. Pro...
Views of Responsible Officials: In June 2024, program leadership reviewed grant eligibility and documentation requirements, and revised protocols and training for the implementing staff to ensure understanding and compliance on proper documentation review and retention for eligible participants. Program leadership will perform regular case file reviews to ensure compliance with these requirements.
Finding Type: Internal Controls over Federal Programs. Name of Contact Person: Mr. Matt Winters, City Manager, (573) 686-8620. Recommendation: We recommend that the City check the Excluded Parties List System or collect certification from the entity for any vendor in which the City expects to s...
Finding Type: Internal Controls over Federal Programs. Name of Contact Person: Mr. Matt Winters, City Manager, (573) 686-8620. Recommendation: We recommend that the City check the Excluded Parties List System or collect certification from the entity for any vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: We will ensure we comply going forward. Proposed Completion Date: Immediately.
Assistance Listing Number: 84.425F Program Name: COVID-19: HEERF – Institutional Portion Pass Through Identifying Number: N/A Award Year: 2022-2023 Federal Agency: U.S. Department of Education Management agrees with the findings and, as discussed, the College is currently searching for a candidate t...
Assistance Listing Number: 84.425F Program Name: COVID-19: HEERF – Institutional Portion Pass Through Identifying Number: N/A Award Year: 2022-2023 Federal Agency: U.S. Department of Education Management agrees with the findings and, as discussed, the College is currently searching for a candidate to fulfill the CFO position with the appropriate level of training. The College does intend to interview accounting professionals from the community to determine if appropriate levels are present. Responsible Party: Dr. Justin Hoggard, Board President and Dixie Lytle, Director of Human Resources Expected Completion: December 31, 2024 Anticipated Completion: December 31, 2024
Recommendation: We recommend Eviction Defense Collaborative reconcile all assets, liability, and net asset accounts to supporting schedules and documentation each month. The Eviction Defense Collaborative has hired the accounting firm Scrubbed.net to assist with this process. Views of Responsible Of...
Recommendation: We recommend Eviction Defense Collaborative reconcile all assets, liability, and net asset accounts to supporting schedules and documentation each month. The Eviction Defense Collaborative has hired the accounting firm Scrubbed.net to assist with this process. Views of Responsible Officials and Corrective Actions: Eviction Defense Collaborative has retained a professional service firm, Scrubbed.net, to review and revise our accounting system to better conform to current accounting practices.
Clinic management team acknowledges that from the audit selection made of 60 patients, 22 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. A de...
Clinic management team acknowledges that from the audit selection made of 60 patients, 22 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. A detail plan of correction has been developed and is listed below. With the exception of the last bullet below, these corrections were implemented in the fourth quarter of 2023 as a result of the 2022 finding. The last bullet was implemented in the first quarter of 2024. • Revamped the job titles and description to encourage better return on recruitment efforts of medical case manager positions. • A position of Certified Case Counselor (CCC) – Supervisor, was created and filled to provide direct oversight over the medical case managers that perform the bi-annual certifications, and other daily tasks. • Added a quality management process, where Clinic clients are called ahead of time to notify them of their recertification requirements. • Data Analyst(s) generate a report of patients due for recertification 60 days in advance of the due date. The CCC-Supervisor is directly accountable to review the progress of the re-certification and the process is monitored by the Assistant Manager of the clinic. The CCC-Supervisor and Assistant Manager monitor retention of all patient required supporting documentation in the patients’ medical records. • Patients that do not provide the required supporting documentation showing compliance with program eligibility as outlined in the grant agreement or are otherwise not able to be recertified six months after certification will be classified as inactive in the database used to submit invoices to the Ryan White HIV/AIDS Program. Contact Person: Rajesh Mehta, Chief Financial Officer, Peter Ho Memorial Clinic Expected Completion Date: September 30, 2024
Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the futu...
Statement of Condition #2023-001 (CFDA 14.157): During the year ended December 31, 2023, the Corporation made a payment on the CRA loan of $1,157 without HUD approval. Recommendation: Management should submit a residual receipts request to HUD for the withdrawal in the amount of $1,157. In the future, management should obtain approval from HUD before making any payments on the CRA loan. Action(s) taken or planned on the finding: Management concurs with the finding and will submit a residual receipts withdrawal request in the amount of $1,157 during the year ended December 31, 2024.
View Audit 318198 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said,...
Corrective Action: The district concurs and understands the importance of maintaining internal controls related to Education Stabilization Fund requirements. However, due to turnover of half the Business Office staff in June 2023, the district procedures could not be effectively followed. That said, by September 1, 2024, the Assistant Superintendent for Business will, together with the pertintent Business Office staff, review the existing procedures for these internal controls to ensure all are being implemented properly for the coming fiscal year. Additionally, the Assistant Superintendent for Business will have monthly reviews with the Treasurer to ensure these internal control processes are being correctly followed.
View Audit 318191 Questioned Costs: $1
« 1 152 153 155 156 413 »