FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,654
In database
Filtered Results
5,996
Matching current filters
Showing Page
53 of 240
25 per page

Filters

Clear
Active filters: Material Weakness
Finding 518516 (2024-002)
Material Weakness 2024
Ojai Unified School District
CA
Subrecipient Monitoring Cash Management Material Weakness
The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure f...
The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the new procedure for compliance.
View Audit 336985
Finding 518450 (2024-002)
Material Weakness 2024
Brush Hill Development Corporation
MA
Material Weakness
Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant finan...
Management understands the importance of timely and effective reconciliations and reviews to ensure the accuracy and timeliness of financial reporting. Management is committed to implementing timely reconciliations and review procedures for key accounts to support quality, timely and compliant financial reporting.
View Audit 336892
Finding 518448 (2024-004)
Material Weakness 2024
Southern Door County School District
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness
Suspension and Debarment The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.
Suspension and Debarment The District will work to ensure that grant administrators are aware of the uniform guidance requirements and District policies when seeking new grants and entering into covered transactions with vendors.
View Audit 336873
Finding 518402 (2024-002)
Material Weakness 2024
Concept Health System, INC
FL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.
Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.
View Audit 336781 Questioned Costs: $1
Finding 518397 (2024-004)
Material Weakness 2024
City of Albemarle
NC
HUD Housing Programs Material Weakness Special Tests & Provisions
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections. Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.
View Audit 336755
Finding 518396 (2024-003)
Material Weakness 2024
City of Albemarle
NC
HUD Housing Programs Special Tests & Provisions Material Weakness
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE ce...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Inspector Skills and Certifications The current HCV staff inspector demonstrates the necessary skills to effectively inspect units. The inspector has successfully obtained both HQS and NSPIRE certifications. The HCV Manager has also successfully obtained the NSPIRE certification. Coordination of Inspections The Executive Director and HCV Manager ensure the inspector is informed of potential lease-ups promptly. The receptionist collaborates with the inspector to schedule inspections efficiently. The inspector and receptionist have addressed outstanding inspections and will continue to work together to ensure timely scheduling of all future inspections.   Review of HUD PIC Reports The Executive Director and HCV Manager will review and discuss the HUD PIC report monthly, or more frequently, if necessary, to maintain oversight and compliance. Training for Inspection Documentation The HCV inspector will receive training on accurately entering all inspection appointments into the Management Software system. This will enhance tracking and ensure comprehensive documentation of inspection activities. Proposed Completion Date: Immediately and ongoing.
View Audit 336755
Finding 518395 (2024-002)
Material Weakness 2024
City of Albemarle
NC
HUD Housing Programs Eligibility Material Weakness
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.
View Audit 336755
Finding 518394 (2024-001)
Material Weakness 2024
City of Albemarle
NC
Questioned Costs HUD Housing Programs Eligibility
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for ...
Name of Contact Person: Renae Miller, Public Housing Director Corrective Action/Management’s Response: Compliance with Rent Reasonableness Policy The HCV program will adhere to its written policy for determining and documenting rent reasonableness. This will be based on current rental rates for comparable, unassisted units. Quality Control Measures A quality control sample will be conducted to ensure the program is following its policies for determining rent reasonableness. Accurate System Inputs Payment standards are correctly entered into the software system. Household incomes are verified and correctly used in calculations. Utility allowances, as determined by the utility allowance study, are consistently applied. Adherence to Regulations and Policy Rent reasonableness determinations will be conducted in compliance with applicable regulations and program policies. Correction of HAP Assistance Errors The HCV program has identified instances of ineligible Housing Assistance Payments (HAP). The program is actively correcting these errors to ensure all HAP payments are accurate. Proper Documentation Participant files will be maintained with complete and accurate eligibility documentation to support compliance. Proposed Completion Date: Immediately and ongoing.
View Audit 336755 Questioned Costs: $1
Finding 518390 (2024-003)
Material Weakness 2024
New Albany-Floyd County Consolidated School Corporation
IN
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursemen...
Finding 2024-003 – Child Nutrition Cluster - Reporting Context: During the testing of claim reimbursements, we noted two monthly reimbursements in a sample of four claims where the number of meals claimed for reimbursement did not agree to underlying meal system reports. For one claim reimbursement, there was an overstatement of $9,976 and on another an understatement of $1,467. This resulted in a net over reimbursement $8,509 in the testing sample. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A new person has been hired in this position. A manager will review claim reimbursements. Anticipated Completion Date: Immediate correction.
View Audit 336751 Questioned Costs: $1
Finding 518382 (2024-001)
Material Weakness 2024
New Albany-Floyd County Consolidated School Corporation
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the ...
Finding 2024-001 – Child Nutrition Cluster – Eligibility Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis. Contact Person Responsible for Corrective Action: Leslie Beach, Director of Food Services Contact Phone Number: 812-542-2245 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: A manager will review eligibility determination and guidelines moving forward. Anticipated Completion Date: Immediate correction.
View Audit 336751
Finding 518353 (2024-001)
Material Weakness 2024
Agate Housing and Services, Inc.
MN
Allowable Costs / Cost Principles Material Weakness
2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Act...
2024-001 Lack of Documentation in Human Resource Personnel Files Name of contact person – Morcine Scott-Warren; Laura Straw Corrective action – Agate is switching to a new HRIS system effective January 1, 2025 which will automate the process of collecting the authorizations for the Personnel Action Notices. Proposed completion date – Management and the Board of Directors will implement the above with the implementation effective with the payroll paid on January 9, 2025.
View Audit 336738
Finding 518240 (2024-005)
Material Weakness 2024
Thompson School District R2-J
CO
Reporting Material Weakness
Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate r...
Condition: Throughout the year, there was no control in place to ensure required reports were filed timely and in accordance with the grant agreement. The School District does not currently have a control in place where a review of inputs of the SF-425 and SF-429 reports could result in inaccurate reporting. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District has developed policies and procedures specific to the Head Start program and has implemented a grant calendar to ensure that reporting deadlines are not missed going forward. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date: March 31, 2025
View Audit 336566
Finding 518239 (2024-004)
Material Weakness 2024
Thompson School District R2-J
CO
Cash Management Material Weakness Special Tests & Provisions
Condition: During allowability testing it was discovered the District has no formalized reviewed of expenditures charged to grant. This included expenditures related to payroll, supplies and indirect costs. Planned Corrective Action: This finding was due to the District having turnover among key per...
Condition: During allowability testing it was discovered the District has no formalized reviewed of expenditures charged to grant. This included expenditures related to payroll, supplies and indirect costs. Planned Corrective Action: This finding was due to the District having turnover among key personnel in the grants area, as well as non-adherence to policies and procedures related to grant records, grant accounting, and year-end close processes. The District will perform periodic grant reconciliations throughout the fiscal year to ensure that grant records tie to the general ledger. The District will also ensure policies and procedures are updated, staff is trained, and documented evidence of appropriate and allowable expenditures is maintained. Contact person responsible for corrective action: Rusty Williams, Interim Chief Financial Officer Anticipated Completion Date March 31, 2025
View Audit 336566
Finding 518109 (2024-005)
Material Weakness 2024
Washoe County
NV
Reporting Material Weakness
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
View Audit 336406
Finding 518106 (2024-007)
Material Weakness 2024
Washoe County
NV
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
View Audit 336406
Finding 518090 (2024-004)
Material Weakness 2024
Washoe County
NV
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
Establish a procedure to track and monitor the single audits (if required) of the subrecipients of grants issued through Washoe County.
View Audit 336406
Finding 518024 (2024-005)
Material Weakness 2024
Independent School District No. 548
MN
Allowable Costs / Cost Principles Material Weakness School Nutrition Programs
Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement...
Finding 2024-005 Department of Agriculture Federal Financial Assistance Listing 10.553/10.555/10.559 Child Nutrition Cluster Activities Allowed or Unallowed; Allowable Costs and Cost Principles Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, Eide Bailly LLP noted two instances where the employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and preformed. Anticipated Completion Date: June 30, 2025
View Audit 336359
Finding 517996 (2024-002)
Material Weakness 2024
Unified School District #457
KS
Subrecipient Monitoring Allowable Costs / Cost Principles Equipment & Real Property Management
The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.
The District's management will evaluate the grant monitoring process and ensure all reporting for federal grant requirements is accurate, with a planned implementation date by the Financial Officer of December 13, 2024.
View Audit 336264
Finding 517932 (2024-005)
Material Weakness 2024
Middle MacOupin Health Care Systems and Affiliates
IL
Special Tests & Provisions HUD Housing Programs Material Weakness
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation r...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Special Tests and Provisions Finding Summary: Eide Bailly LLP observed a lack of documentation related to the review and approval of disbursements for a portion of the sample selected. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure the disbursements are properly reviewed and approved. Anticipated Completion Date: January 1, 2025
View Audit 336206
Finding 517931 (2024-004)
Material Weakness 2024
Middle MacOupin Health Care Systems and Affiliates
IL
HUD Housing Programs Matching / Level of Effort / Earmarking Material Weakness
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires qu...
Federal Agency Name: Department of Housing and Urban Development Program Name: Section 242 – Mortgage Insurance - Hospitals Federal Financial Assistance Listing #: CFDA #14.128 Compliance Requirement: Reporting Finding Summary: The Section 242 – Mortgage Insurance - Hospitals Program requires quarterly reports and certain annual reports. For the year ended July 31, 2024, the Organization failed to submit certain reports in accordance with HUD requirements and failed to have a documented review and approval of some of the reports prior to their submission to HUD. Responsible Individuals: Jay Hodges, Chief Financial Officer Corrective Action Plan: Management will enhance internal controls to ensure that required reports under the Section 242 Program are submitted timely and accurately. Anticipated Completion Date: December 18, 2024
View Audit 336206
Finding 517930 (2024-001)
Material Weakness 2024
Nashua Regional Planning Commission
NH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted elec...
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: From approximately July 2023 to January 2024, employees' timesheets were not being printed and signed. This was a result of turnover in the organization's finance position. Timesheets were being submitted electronically by employees and reviewed by supervisors however the approval of the timesheets was not being documented prior to processing payroll. As of January 2024, NRPC reimplemented a more formal timesheet review process which included an email from each supervisor indicating their approval of employees' timesheets and an email from the Assistant Director to the Finance & Benefits Administrator indicating that timesheets have been approved for payroll processing. For each payroll, a documentation packet that includes all timesheets for that pay period is prepared by the Finance & Benefits Administrator and passed along to the Executive Director for his signature approval. As of November 2024, after consultation with Plodzik & Sanderson PA, NRPC has reimplemented collecting employee and supervisor signatures on timesheets in addition to the process described above. Name of Contact Person and Completion Date: Name 1 Nicole Kingsbury Name 2 Kate Lafond or Jay Minkarah Anticipated Completion Date – Complete
View Audit 336204 Questioned Costs: $1
Finding 517891 (2024-001)
Material Weakness 2024
Clarence Township
MI
Material Weakness Reporting Internal Control / Segregation of Duties
Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...
Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.
View Audit 336131
Finding 517859 (2024-003)
Material Weakness 2024
Columbia International University and Subsidiaries
SC
Student Financial Aid Material Weakness Reporting
NSLDS Reporting Errors Planned Corrective Action: Management agrees with this finding. The Registrar's Office has already resolved the system issues that were created by a new process for SP24 that created errors and resulted in students left off enrollment reports. The Registrar has successfully im...
NSLDS Reporting Errors Planned Corrective Action: Management agrees with this finding. The Registrar's Office has already resolved the system issues that were created by a new process for SP24 that created errors and resulted in students left off enrollment reports. The Registrar has successfully implemented a process to ensure consistency in reporting that can be shown through our submitted reports post Fall of 23'. Prior to each submission, the Registrar now performs a spot check by pulling a SIS enrollment report which helps to cross-reference and confirm the data. Additionally, the Registrar will select 10 random records from the enrollment file for detailed verification of accuracy, and correct any necessary records prior to submitting to NSC. The Registrar has identified some discrepancies between what is reported to NSC and what is pulled by NSLDS and are in the process of collaborating with CIU's IT team to investigate and resolve these issues promptly. Person Responsible for Corrective Action Plan: Elizabeth Haselden, Registrar; Joy Brown, Degree Audit and Data Specialist Anticipated Date of Completion: May 31, 2025
View Audit 336039
Finding 517857 (2024-002)
Material Weakness 2024
Columbia International University and Subsidiaries
SC
Student Financial Aid Material Weakness Reporting
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It...
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: Management agrees with the finding. The Registrar’s Office and the Financial Aid Office met on 12/17/24 to discuss the discrepancy between withdrawal dates used by Fin Aid and those used by the Registrar’s Office. It was agreed that LDA and withdrawal date should be the same date for students who officially withdraw and students that are dropped due to non-participation. It was agreed that the Registrar Office would notify the Financial Aid Office of students who are administratively dropped for non-participation in a timely manner. We also agreed that we should meet at least quarterly to review our procedures and communication between offices. The Associate Director and the Director will both review the calendar set-up dates used for R2T4 calculations in our POEs to insure the correct term dates are entered. The Associate Director has now moved her undergrad online caseload to another counselor so that she has more time to focus on her primary roles of processing R2T4s and disbursing aid. Person Responsible for Corrective Action Plan: Elizabeth Haselden, Registrar; Joy Brown, Degree Audit and Data Specialist; Laura McCall and Martha Lewis, Fin Aid Associate Directors; Patty Hix, Fin Aid Director Anticipated Date of Completion: May 31, 2025
View Audit 336039
Finding 517832 (2024-005)
Material Weakness 2024
Lennox School District
CA
Subrecipient Monitoring Material Weakness Reporting
Due to staff turnover and key vacant positions, we were unable to locate some supporting documentation. However, procedures have been developed and implemented to ensure all reports and supporting documentation will be kept on file for a minimum of three years in a location accessible by all employe...
Due to staff turnover and key vacant positions, we were unable to locate some supporting documentation. However, procedures have been developed and implemented to ensure all reports and supporting documentation will be kept on file for a minimum of three years in a location accessible by all employees.
View Audit 335998
« 1 51 52 54 55 240 »