FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,653
In database
Filtered Results
7,124
Matching current filters
Showing Page
41 of 285
25 per page

Filters

Clear
Active filters: Questioned Costs
Finding 555741 (2024-002)
Significant Deficiency 2024
Victory Oaks, Inc.
MD
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the F...
a. Comments on the Finding and Each Recommendation Management agrees that an expense in the amount of $3,941 was paid on behalf of an affiliate from project cash without HUD approval. We attribute this finding to a clerical error made during invoice processing. b. Action(s) Taken or Planned on the Finding The Management Agent will ensure that invoices will be recorded accurately and according to HUD guidelines. A list of service accounts by property is cross-referenced prior to invoice approval and utility accounts will be transferred to a third party for processing and payment.
View Audit 354366 Questioned Costs: $1
Finding 555718 (2024-001)
Significant Deficiency 2024
Cambridge Apartments, Inc.
MD
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new age...
a. Comments on the Finding and Each Recommendation Management agrees that certain costs were paid on behalf of an affiliate project. We attribute this finding to an error by prior management. b. Action(s) Taken or Planned on the Finding As there has been a change in the Management Agent, the new agent will ensure invoices are recorded to the correct property. The site has been reimbursed for the $2,969 as of March 2025.
View Audit 354356 Questioned Costs: $1
Finding 555695 (2024-002)
Significant Deficiency 2024
Wyoming Housing Network, Inc. and Subsidiaries
WY
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve...
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended September 30, 2024, the Corporation made three withdrawals from the reserve for replacements account totaling $31,043 without obtaining RD approval. Management should request retroactive approval for the reserve for replacements withdrawals totaling $31,043 and obtain RD approval prior to making withdrawals from the reserve for replacements account in the future. Action(s) taken or planned on the finding: Management concurs with the finding. Management requested and received retroactive approval for the reserve for replacements withdrawals totaling $31,043 and will obtain RD approval prior to making withdrawals from the reserve for replacements account in the future.
View Audit 354311 Questioned Costs: $1
Finding 555689 (2024-001)
Significant Deficiency 2024
Foresight Affordable Housing Pennsville, Inc.
NJ
Questioned Costs HUD Housing Programs
Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not make the required deposit to the residual receipts fund within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management agrees with the with the recommendation and made the depo...
Finding 2024-001: Comments on the Finding and Each Recommendation: The Corporation did not make the required deposit to the residual receipts fund within 90 days after the fiscal year end. Action(s) taken or planned on the finding: Management agrees with the with the recommendation and made the deposit into the residual receipts fund. No further action is required.
View Audit 354303 Questioned Costs: $1
Finding 555638 (2024-001)
Significant Deficiency 2024
66th Avenue Apts. Inc. Dba Cardosa Village 136-Hd006
CA
Questioned Costs Cash Management HUD Housing Programs
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Manageme...
Finding 2024-001: The Property paid expenses totaling $6,702 on behalf of another property without HUD approval. Comments on the Finding and Each Recommendation: Management should seek reimbursement for these transactions from the other property. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the auditor's recommendation. On February 11, 2025, a reimbursement from the other property totaling $6,702 was deposited into the Property's operating account.
View Audit 354222 Questioned Costs: $1
Finding 555626 (2024-001)
Significant Deficiency 2024
Tomball Pines, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January...
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
View Audit 354198 Questioned Costs: $1
Finding 555611 (2024-001)
Significant Deficiency 2024
Van Buren Apartments, Inc.
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on ...
Name of auditee: Van Buren Apartments, Inc. HUD auditee identification number: 122-11351 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Statement of condition 2024-001: During the year ended December 31, 2024, the Corporation did not make the required deposits to the reserve for replacements. Comments on the Finding and Each Recommendation: Management should make a deposit to the reserve for replacements for $3,468 for the delinquent deposits. In future periods, management should fund the reserve for replacements on an annual basis as required by the HUD regulatory agreement. Action(s) taken or planned on the finding: Management made a deposit of $3,468 on March 11, 2025 for the delinquent deposits.
View Audit 354161 Questioned Costs: $1
Finding 555608 (2024-002)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Questioned Costs Cash Management HUD Housing Programs
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and RecommendationsFinding 2024-002: The Corporation made a payment to LAHD in the amount of $15,483 and did not obtain the required HUD approval. Comments on the Finding and Each Recommendation: The Corporation should request retroactive HUD approval to make the payment or request reimbursement from the lender. Action(s) taken or planned on the finding: Management has requested approval from HUD. As of the report date, no response has been received.
View Audit 354160 Questioned Costs: $1
Finding 555607 (2024-001)
Significant Deficiency 2024
Lime House Senior Housing, Inc.
CA
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current ...
Name of auditee: Lime House Senior Housing, Inc. HUD auditee identification number: 122-EE136-WAH-NP Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Ana Ponce Position: President Telephone number: 323-231-1104 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: The Corporation's required deposit of $30,965 to the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited within 90 days of the fiscal year end. Comments on the Finding and Each Recommendation: Management should make all required residual receipt deposits per the annual Computation of Surplus Cash, Distributions and Residual Receipts within 90 days after fiscal year end. Action(s) taken or planned on the finding: Management deposited $30,965 into the residual receipts fund on December 20, 2024. No further action is required.
View Audit 354160 Questioned Costs: $1
Finding 555600 (2024-002)
Significant Deficiency 2024
Wings Academy I
OH
Questioned Costs Allowable Costs / Cost Principles § 200.303
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective ...
Finding Number: 2024-002 Planned Corrective Action: The school acknowledges the lack of sufficient internal controls in place to ensure that only allowable costs are charged to federal grants. These funds as identified under audit, will be repaid to the appropriate agency, accordingly. A corrective action will be implemented, to include a review the federal award allowable uses and implementation of a process to ensure that costs are allowable prior to payment. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Stephanie Ataya, Treasurer
View Audit 354101 Questioned Costs: $1
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
Finding 555545 (2024-002)
Material Weakness 2024
San Bernardino City Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Finding 555534 (2024-004)
Material Weakness 2024
San Bernardino City Unified School District
CA
Questioned Costs Allowable Costs / Cost Principles
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all federal funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064 Questioned Costs: $1
Indiana Housing and Community Development Authority
IN
Questioned Costs Allowable Costs / Cost Principles § 200.403
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment ...
Corrective Action Plan for finding number 2024-001 Corrective action to be taken: The COVID-19 Emergency Rental Assistance program ceased accepting new applications on March 28, 2025. Prior to that a quality control process was in place to review applications before they were approved for payment to try to catch errors such as this. No further benefit payments will be issued as the program is being closed out. We have created a new internal review section that will focus on reviewing all potential issues identified. We have also engaged KPMG, LLP to audit any payments made that may be subject to recapture. Anticipated completion date All efforts are already under way and every attempt will be made to recapture any overpayments prior to monitoring (yet to be announced) by the U.S Department of the Treasury. Contact for the corrective action S. Kyleen Welling, Chief of Staff and Chief Operating Officer
View Audit 354055 Questioned Costs: $1
Cmc Retirement Village, Inc.
MO
Questioned Costs
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL ENSURE THAT HUD'S APPROVAL IS OBTAINED IN THE FUTURE.
View Audit 354044 Questioned Costs: $1
Finding 555374 (2024-001)
Significant Deficiency 2024
Topos Institute
WA
Questioned Costs Allowable Costs / Cost Principles
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately cod...
Finding Number 2024-001 Contact Persons: Brendan Fong and Beth Williams Topos will follow the following steps: Corrective action planned Anticipated Completion Date Add a step in the month-end close process to include a review of costs at least quarterly (if not monthly) to identify inaccurately coded transactions. Feb-Apr 2025 Create an unallowable cost tag for entries and re-train the Office Manager to better identify unallowable costs at the point of entry. Done Second party review prior to match in QBO for unallowable cost and prepaid identification. Feb 2025 Prepare an initial draft of the indirect cost proposal at fiscal year end (prior to YE close). Nov 2025 Communicate reminder to PIs about internal controls policies and procedures for expenses reimbursed by federal grants, including ensuring all expenses should be made within the period of performance, and getting written approval from program managers for changes. Mar 2025 Topos considers the above steps sufficient and adequate to close the gaps in the coding errors of transactions that may have permitted unallowable costs. These steps will increase the effectiveness of identifying transactions and allow for appropriate tracking of costs. This will remedy the lapse in effectiveness experienced by Topos’ internal controls over allowable costs.
View Audit 353994 Questioned Costs: $1
Finding 555344 (2024-003)
Material Weakness 2024
California State University
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities ...
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities are processed in accordance with applicable federal guidelines. The University will implement effort reporting procedures for the SNAP Cluster program that include accounting for all employee activities for the program and implement appropriate controls to ensure costs charges to the SNAP program are based on actual costs incurred and are properly determined and calculated based upon the Uniform Guidance allowable costs criteria.
View Audit 353990 Questioned Costs: $1
International Research & Exchanges Board, Inc.
DC
Questioned Costs
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor...
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor. Planned Corrective Action: IREX Global Finance will conduct a reconciliation of liabilities accounts between Quickbooks and Deltek Costpoint to detect any potential duplicate charges caused by manual import process between the two systems. Name and Person Responsible: Deputy Chief Financial Officer (Budget & Compliance), Richard Schrader Anticipated Completion Date: June 30, 2025
View Audit 353977 Questioned Costs: $1
United Mental Health & Addiction Recovery Coalition
IL
Questioned Costs Internal Control / Segregation of Duties
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitt...
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitted to the federal awarding agency by the end of March 2025.
View Audit 353963 Questioned Costs: $1
Finding 555293 (2024-007)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555292 (2024-005)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555291 (2024-006)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555290 (2024-004)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
« 1 39 40 42 43 285 »