FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,799
In database
Filtered Results
23,815
Matching current filters
Showing Page
535 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Eligibility Student Financial Aid
FINDING 2023-3- Overawarded Federal Direct Loan Amounts The Institute had not correctly calculated the federal loan eligibility for two (2) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA...
FINDING 2023-3- Overawarded Federal Direct Loan Amounts The Institute had not correctly calculated the federal loan eligibility for two (2) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned Previous FA administrator failed to consistently calculate student enrollment hours. This caused incorrect loan awards to be prorated and disbursed. We have revised our method of requesting aid and the enrollment status of each student will be verified individually prior to requesting loans. We have also removed FA administrator (effective 12/2023) and third-party servicer from their role (effective 4/2024). We will be returning $1,056 to the Department of Education. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING 2023-7- Refund Made in Improper Sequence The Institute had incorrectly calculated the order in which Title IV refunds were to go back A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted ...
FINDING 2023-7- Refund Made in Improper Sequence The Institute had incorrectly calculated the order in which Title IV refunds were to go back A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted with a new third-party servicer that will immediately process R2T4. This will remove any compliance issue with the order refunds. Previous FA admin whom assumed this role has been removed. We will be refunding $2,811 to the Department of Education and crediting $2,563 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted...
FINDING 2023-6- Late Refunds of Title IV The Institute had not processed the Title IV refunds due within 45 days of DOD on three (3) students. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have contracted with a new third-party servicer that will immediately take back funding once R2T4 is processed. This will remove the delay in communication from the accounting department to refund funding through manual process. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Finding 391147 (2023-005)
Significant Deficiency 2023
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Special Tests & Provisions Student Financial Aid
FINDING 2023-5- Incorrect Refund Calculations The Institute had not correctly calculated the Return-to-Title IV for four (4) students who had withdrawn from the Institute. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken ...
FINDING 2023-5- Incorrect Refund Calculations The Institute had not correctly calculated the Return-to-Title IV for four (4) students who had withdrawn from the Institute. A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We will complete R2T4 Calculations correctly and return the unearned aid back to Dept of Education promptly. We have also moved all R2T4 calculation to a new third-party servicer as of 4/2024. We will be returning $953 to the Department of Education and crediting $3,569 to the students' accounts that were affected. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Finding 391146 (2023-004)
Material Weakness 2023
Ohio Institute of Allied Health, Inc.
IL
Questioned Costs Student Financial Aid Subrecipient Monitoring
FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and...
FINDING 2023-4- Untimely Paid and Unpaid Credit Balances The Institute had Untimely Paid and Unpaid Credit Balances while Participating under the Zone Alternative and the Heightened Cash Monitoring 1 Payment Method A.Comments on Findings and Recommendations: The Institute agrees with the finding and Auditor's recommendation. B.Actions Taken or Planned We have revised the process of student stipends ofdisbursements. Each student whose account receives a disbursement whom results in a credit balance, will be given stipend prior to any draw down. We shall also make process and procedures with new third-party servicer to ensure stipend is sent prior to drawdown. Signed Betsy Bremke, Administrative Campus Director Date: _3/29/2024__
View Audit 301753 Questioned Costs: $1
Finding 391144 (2023-004)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs Cash Management HUD Housing Programs
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
Required deposit of surplus cash in the amount of $5,966 into the residual receipts accounts will be made by January 31, 2024. Furthermore, internal controls over residual receipts funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391143 (2023-003)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
HUD Housing Programs Questioned Costs Internal Control / Segregation of Duties
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391142 (2023-002)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs Internal Control / Segregation of Duties
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391141 (2023-001)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391140 (2023-001)
Material Weakness 2023
Lourexis, Inc.
OH
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or...
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or Planned Management is aware of the requirements related to use of Project funds. Management refunded to the Project $190,000 on January 31, 2023 and $279,000 on December 20, 2023. Remaining $8,640 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301749 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district le
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district le
View Audit 301743 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district letterhead.
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district letterhead.
View Audit 301743 Questioned Costs: $1
Finding 391129 (2023-002)
Material Weakness 2023
Sioux Falls School District 49-5
SD
Questioned Costs Material Weakness Reporting
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no revie...
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: STC will implement a master calendar that will establish and publish deadlines for reporting requirements prior to their respective submission dates. Additionally, STC will explore training staff and delegating responsibility for report preparation to other Finance and Operation positions to allow the Vice President – Finance and Operations to provide oversight and guidance in report preparation and to review reports prior to submission. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391126 (2023-003)
Significant Deficiency 2023
Sioux Falls School District 49-5
SD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial ...
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial Aid Office will request a list of Build Dakota students and estimated scholarship amounts at the beginning of the academic year. This information will be added into the student’s financial aid packaging formula to review for potential changes needed in federal aid awards. Once the Business Office has completed applying Build Dakota funds for the term, the information will be shared with the Financial Aid Office to make adjustments to the original estimates used. Contact person: Micah Hansen, Director of Financial Aid, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715 Questioned Costs: $1
Finding 391124 (2023-011)
Material Weakness 2023
State of Iowa
IA
Allowable Costs / Cost Principles Questioned Costs HUD Housing Programs
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.
View Audit 301710 Questioned Costs: $1
Finding 391102 (2023-002)
Material Weakness 2023
Operation Samahan, Inc.
CA
Questioned Costs Special Tests & Provisions Material Weakness
2023-002 Special Tests and Provisions (repeat of Finding 2022-004) Corrective action planned: Regular training is scheduled of front staff and call center agents on the clinic’s Sliding Fee Discount Program. We developed a Sliding Fee Tracker to identify gaps in the process and reinforce workflow an...
2023-002 Special Tests and Provisions (repeat of Finding 2022-004) Corrective action planned: Regular training is scheduled of front staff and call center agents on the clinic’s Sliding Fee Discount Program. We developed a Sliding Fee Tracker to identify gaps in the process and reinforce workflow and/or retrain staff as needed. Anticipated completion date: Implemented in October 2023 Contact person responsible for corrective action: Michael Page, Operations Director
View Audit 301708
Finding 391100 (2023-004)
Material Weakness 2023
Ninnekah School District I-51
OK
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring
Air conditioners were purchased by the district as part of the remodeling of the high school to go along with the bond issue. The purchase was made in good faith and the superintendent believed it to be within compliance of the bond issue. The district accepts that the actions were not in complian...
Air conditioners were purchased by the district as part of the remodeling of the high school to go along with the bond issue. The purchase was made in good faith and the superintendent believed it to be within compliance of the bond issue. The district accepts that the actions were not in compliance and will review policy and seek training opportunities to not make the same mistake in the future. All actions will be corrected by June 30, 2024.
View Audit 301693
Finding 391099 (2023-006)
Significant Deficiency 2023
Avera Health
SD
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over a...
Department of Health and Human Services Federal Financial Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs identified four instances where the supporting documentation did not agree with the expenditures claimed in the expenditure listing for the program. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The Organization will review and strengthen the controls surrounding the period of performance and activities allowed and allowable costs. There are no questioned costs related to this finding. The Organization is in the process of implementing a new enterprise resource planning software which will include a grant module. The grant module will have automated controls surrounding period of performance evaluation and costs will be drillable to ensure cost claimed and supporting documentation exact alignment. Anticipated Completion Date: October 1, 2024
View Audit 301691
Finding 391084 (2023-005)
Significant Deficiency 2023
Avera Health
SD
Questioned Costs Allowable Costs / Cost Principles § 200.303
Department of Health and Human Services Federal Financial Assistance Listing #10.331, 93.136, 93.243, 93.279, 93.310, 93.393, 93.837, 93.838, 93.865, and 93.898 Research and Development Cluster Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Non...
Department of Health and Human Services Federal Financial Assistance Listing #10.331, 93.136, 93.243, 93.279, 93.310, 93.393, 93.837, 93.838, 93.865, and 93.898 Research and Development Cluster Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance and Noncompliance Finding Summary: Our testing over activities allowed and allowable costs identified one instance where an employee’s time was not properly allocated between two grants. Additionally, there were four instances where the grant was under/over-charged in our recalculation of payroll and fringe benefits. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The Organization will review and strengthen the controls surrounding activities allowed and allowable costs. $2,132.52 of questioned costs resulted from one instance where an employee’s time was not properly allocated between two grants through a submission of a personal action form. The Organization has revised its’ workflow surrounding submission of personal action forms related to grant time and related costs allowing for more control and visibility of amounts and grants being allocated to. ($6.26) of questioned costs resulted from four instances combined to an under allocation of employee benefits to a grant. The Organization is in the process of implementing a new enterprise resource planning software which will include a grant module. The grant module will have automated controls surrounding allocations of personnel costs. Anticipated Completion Date: October 1, 2024
View Audit 301691 Questioned Costs: $1
Finding 391083 (2023-004)
Significant Deficiency 2023
Avera Health
SD
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Department of Homeland Security Federal Financial Assistance Listing #97.036 Disaster Grants - Public Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs identified one...
Department of Homeland Security Federal Financial Assistance Listing #97.036 Disaster Grants - Public Assistance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs identified one instance where the internal control process failed to identify that the grant was charged at a rate of pay higher than the employee’s hourly approved rate of pay. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The Organization will review and strengthen the controls surrounding activities allowed and allowable costs. There are no questioned costs related to this finding. The Organization is in the process of implementing a new enterprise resource planning software which will include a grant module. The grant module will have automated controls surrounding allocations of personnel costs. Anticipated Completion Date: October 1, 2024
View Audit 301691
Finding 391082 (2023-003)
Significant Deficiency 2023
Avera Health
SD
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Period of Performance Significant Deficiency in Internal Control over Compliance Activities Allowed and Allowable Costs Significant Deficiency in Internal C...
Department of Health and Human Services Federal Financial Assistance Listing #93.697 COVID-19 Testing and Mitigation for Rural Health Clinics Period of Performance Significant Deficiency in Internal Control over Compliance Activities Allowed and Allowable Costs Significant Deficiency in Internal Control over Compliance Finding Summary: Our testing over activities allowed and allowable costs and period of performance identified one expenditure that fell outside of the period of performance under the grant and two expenditures that did not agree to supporting documentation. Responsible Individuals: Jamie Schaefer, John Neth Corrective Action Plan: The Organization will review and strengthen the controls surrounding the period of performance and activities allowed and allowable costs. There are no questioned costs related to this finding. The Organization is in the process of implementing a new enterprise resource planning software which will include a grant module. The grant module will have automated controls surrounding Period of performance evaluation and costs will be drillable to ensure cost claimed and supporting documentation are in alignment. Anticipated Completion Date: October 1, 2024
View Audit 301691
Finding 391078 (2023-004)
Material Weakness 2023
Pershing County Hospital District
NV
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303
Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Hospital selection the Actual R...
Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Reporting Material Weakness in Internal Control Over Compliance and Material Noncompliance Finding Summary: The Hospital selection the Actual Revenue Option (i.e., Option 1) in the HHS Special Report. Option 1 is based on actual quarterly net revenues by payor which are included in the HHS Special Report -Period 4 for years 2019 through 2022. However, management calculated the net revenues using various allocations due to reporting limitations within the accounting and billing system and did not use the actual quarterly financial statements to complete the HHS Special Report. The calculation used by management would be considered an Alternative Reasonable Methodology (i.e., Option 3). The selection of Option 1 was improperly reported within the HHS Special Report – Period 4 which caused the report to be inaccurate. In addition, for Quarter 3 and Quarter 4 of 2021, the amounts reported on the HHS Special Report do not agree to the related client support by $168,838 and $157,009, respectively. In both cases, the support indicated a higher amount of revenue. It should be noted that no lost revenue was reported for Quarter 3 and Quarter 4 in 2021, so there was no impact to the lost revenue calculation. In addition, lost revenue was not used to support the provider relief fund amounts claimed by the Hospital in the HHS Special Report – Period 4 as the Hospital had eligible expenditures to support the amount of provider relief funds claimed. Responsible Individuals: Lynn Broyles, CFO Corrective Action Plan: The Hospital will update the selection for lost revenue on the Report to option 3 and will include a lost revenue calculation narrative on the next Special Report that is required to be filed for Provider Relief Funds. Anticipated Completion Date: June 30, 2024
View Audit 301678
Finding 391074 (2023-001)
Significant Deficiency 2023
Rich Township High School District 227
IL
Questioned Costs Reporting
Condition: The District submitted all quarterly expenditure reports late per ISBE requirements. Plan: The District established policies and procedures regarding timely grant expenditure report submissions. These policies and procedures are trained on with staff and enforced to ensure compliance. Dat...
Condition: The District submitted all quarterly expenditure reports late per ISBE requirements. Plan: The District established policies and procedures regarding timely grant expenditure report submissions. These policies and procedures are trained on with staff and enforced to ensure compliance. Date of Completion: February 14, 2024. Name of Contact Person: Dennis Forst, Assistant Superintendent of Business & Operations. Management Response: Management concurs with the finding and has developed applicable procedures.
View Audit 301671
Finding 391073 (2023-002)
Significant Deficiency 2023
County of Sutter
CA
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
The County agrees with the finding. The Auditor-Controller will work with Development Services to show proof of attempts to collect current insurance certificates and proof of address from loan recipients.
The County agrees with the finding. The Auditor-Controller will work with Development Services to show proof of attempts to collect current insurance certificates and proof of address from loan recipients.
View Audit 301670
City of Waterville, Me
ME
Questioned Costs
We agree with the finding and have alreadyimplemented the recommendations accordingly. For contracts entered into during the year ended June 30, 2023, the School Department included wage rate requirements in its construction contracts and certified payroll information from contractors was being rece...
We agree with the finding and have alreadyimplemented the recommendations accordingly. For contracts entered into during the year ended June 30, 2023, the School Department included wage rate requirements in its construction contracts and certified payroll information from contractors was being received and reviewed. During the audit for the year ended June 30, 2023, the School Department provided documentary evidence in the form of signed contracts and copies of certified payrolls to the auditor to verify that the recommendations have been implemented.
View Audit 301643
« 1 533 534 536 537 953 »