FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,795
In database
Filtered Results
23,815
Matching current filters
Showing Page
641 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Mission Housing Developmnet Property Iv, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Management is working on requesting HUD to waive the funding requirements.
Management is working on requesting HUD to waive the funding requirements.
View Audit 2808
Kalona Valley Apartments, Inc.
IA
Questioned Costs
The Organization entered into a Servicing Workout Plan (SWOP) dated in May 2023 with a term from September 1, 2023 through August 31, 2025. The USDA approved a rent increase to aid cash flow. During the SWOP, extra payments of $1,000 per month will be deposited into the reserve account (total transf...
The Organization entered into a Servicing Workout Plan (SWOP) dated in May 2023 with a term from September 1, 2023 through August 31, 2025. The USDA approved a rent increase to aid cash flow. During the SWOP, extra payments of $1,000 per month will be deposited into the reserve account (total transfers of $3,716.66 per month). Capital improvements during the SWOP will be paid out of the reserve account.
View Audit 2793 Questioned Costs: $1
Finding 1450 (2023-001)
Significant Deficiency 2023
Eastside Home Association
WA
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Management agrees with the finding and has replenished the funds.
Management agrees with the finding and has replenished the funds.
View Audit 2650
Finding 1391 (2023-002)
Significant Deficiency 2023
Panhandle Cusd #2
IL
Questioned Costs Procurement, Suspension & Debarment Cash Management
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ens...
Condition: The District paid the same expense twice and then reported the same expense twice to the Illinois State Board of Education to both ESSER II and ESSER IIII grants for reimbursement. The District can only use an expense once for grant reimbursement. Recommendation: The District should ensure that they review each invoice/bill received prior to issuing payment for the invoice/bill and prior to submitting for grant reimbursement. Management’s Response: The District will take the necessary steps to avoid paying and charging invoices to multiple grants. Anticipated Date of Completion: June 30, 2024.
View Audit 2626 Questioned Costs: $1
Finding 1390 (2023-001)
Material Weakness 2023
Comprenhensive Community Child Care Inc. Dba 4c for Children
OH
Cash Management Questioned Costs
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for...
Comprehensive Community Child Care Organization, Inc dba 4C for Children submits the following corrective action plan for the year ended June 30, 2023. Finding 2023-001 Child and Adult Care Food Program (CACFP), CFDA 10.558 Condition: Comprehensive Community Child Care Organization, Inc. dba 4C for Children does not have an effective internal control process for disbursing meal reimbursement payments within the required 5-day period. The lack of a key control resulted in two instances (in a sample of 8) of late remittances. View of Responsible Officials: 4C agrees with the audit finding. Corrective Action Plan: 4C will implement a control process and tracking related to all requests for advance payment for the Child and Adult Care Food Program to adhere to the required 5-day disbursement of provider payments. Responsible Party: Colleen Swanson, CFO Anticipated Completion Date: July 1, 2023
View Audit 2622 Questioned Costs: $1
Lake Forest College
IL
Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303
Finding 2023-001: Perkins Loan Recordkeeping and Retention Finding: Lake Forest College had two instances where the original promissory could not be located for a student who received a Federal Perkins Loan. Cause: Attributing to human error, the College was unsuccessful in finding the original p...
Finding 2023-001: Perkins Loan Recordkeeping and Retention Finding: Lake Forest College had two instances where the original promissory could not be located for a student who received a Federal Perkins Loan. Cause: Attributing to human error, the College was unsuccessful in finding the original promissory notes. Over the course of the past 20 years numerous staff changes, along with transitioning from physical paper MPN’s to electronic copies has resulted in the potential misplacement of these two MPN’s. Corrective Actions Taken or Planned: In 2018 the College transitioned from keeping physical paper copies of MPN’s, to a digital/electronically managed system, hosted through ECSI, a third-party that specializes in managing Perkins loans. The College believes this migration has and will continue to aid the maintenance of Perkins Loan records. Additionally, the College will self-audit its Perkins Loans files to identify which records are maintained onsite vs. electronically through ECSI and determine if there are any other paper records that have been misplaced. Contact Person Responsible: AJ Rodino, Controller arodino@lakeforest.edu Anticipated Completion Date: May 2024
View Audit 2597
Finding 1370 (2023-002)
Material Weakness 2023
McMurry University
TX
Special Tests & Provisions Questioned Costs Student Financial Aid
Finding 2023-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 and 84.063 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination ...
Finding 2023-002 Federal Agency Name: U.S. Department of Education Program Name: Student Financial Assistance Cluster ALN: 84.268 and 84.063 Finding Summary: Errors in return to Title IV calculations: Calculations for five students included various errors. Errors included one late determination of withdrawal date (more than 30 days after the end of the period of enrollment), three returns completed more than 45 days after the withdrawal date, two incorrect percentage of aid earned calculations, and one overpayment of $9 to the Department of Education. Responsible Individuals: Tim Sechrist, Director of Financial Aid Corrective Action Plan: We agree with the auditors’ findings and recommendations. Training will be completed with all staff that complete and review R2T4 calculations (Tim Sechrist, Johnna Bolden, Dora Caffey). Additionally, the process of calculations will be updated to include an additional staff member. Dora Caffey will review all incoming withdrawals and begin the process of the calculation. This additional person will ensure timely and accurate calculations. Anticipated Completion Date: December 22, 2023.
View Audit 2584
Finding 1364 (2023-004)
Material Weakness 2023
Raccoon Consolidated School District 1
IL
Equipment & Real Property Management Questioned Costs Procurement, Suspension & Debarment
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of C...
Condition: The District misallocated capital outlay expenses to a purchased service account, previously authorized improperly by the Illinois State Board of Education. Plan: The District will ensure that they are correctly coding expenditures. Anticipated Date of Completion: June 30, 2024. Name of Contact Person: Misty Johannes, Superintendent Management's Response: The District will ensure expenditures are coded correctly.
View Audit 2551
Finding 1338 (2023-002)
Material Weakness 2023
Life Pacific University
CA
Questioned Costs Subrecipient Monitoring Material Weakness
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • Management has reached out to the audit team for guidance on implementation. LPU’s IT Director has been assigned the oversight of this project and will be making recommendations for leadership to consider. Leadership will balance ...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: • Management has reached out to the audit team for guidance on implementation. LPU’s IT Director has been assigned the oversight of this project and will be making recommendations for leadership to consider. Leadership will balance these recommendations with current budget and resource restrictions. Budget constraints over the past several years have equated to limited resources in the IT department, as we currently have only one employee for IT needs. Person Responsible for Corrective Action Plan: Rachel Au, CFO Anticipated Date of Completion: Unknown. LPU’s current state make it difficult to identify with any specificity when this item will be addressed.
View Audit 2492
Prairie Estates
MO
Questioned Costs HUD Housing Programs
Corrective Action Plan for Current Year Findings_x000B_2023-001 Replacement Reserve Deposits_x000B__x000B_Corrective Action Plan_x000B__x000B_The deposit was delayed due to cash flow issues from service coordinator funding not been allocated for the year, but the deposit for March 2023 was made on M...
Corrective Action Plan for Current Year Findings_x000B_2023-001 Replacement Reserve Deposits_x000B__x000B_Corrective Action Plan_x000B__x000B_The deposit was delayed due to cash flow issues from service coordinator funding not been allocated for the year, but the deposit for March 2023 was made on May 9, 2023. The parent company, West Central Missouri Community Action Agency, has since secured an operating line of credit, and in the event of a shortfall of operating cash for Prairie Estates in the future that would inhibit a monthly deposit being made to replacement reserves, a request for access to the line of credit will be made in order to stay in compliance with the regulatory agreement._x000B__x000B_Person(s) Responsible: Aaron Franklin, Karen Webber Timing for Implementation: Completed 05/09/2023
View Audit 2491
Fuller Theological Seminary and Subsidiaries
CA
Questioned Costs
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We are thankful for the recognition of the significant work that has been done to comply with GLBA and protect the PII of Fuller's students. In response to these findings Fuller will, by December of 2023, complete the following ...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: We are thankful for the recognition of the significant work that has been done to comply with GLBA and protect the PII of Fuller's students. In response to these findings Fuller will, by December of 2023, complete the following documentation of known policies and procedures: 1. Create a monthly calendar of information security that documents the information security activities undertaken each month. 2. Document Fuller's review of vendor SOC reports and contract language. Person Responsible for Corrective Action Plan: Jeff Harwell, Chief Technology Officer Anticipated Date of Completion: 12/31/2023
View Audit 2482
Finding 1313 (2023-001)
Significant Deficiency 2023
Jm Apartments Inc.
RI
Eligibility HUD Housing Programs Questioned Costs
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to ass...
JM Apartments agrees with the audit finding identified as part of the FY23 Annual Audit performed by Marcum, Inc. The inconsistencies occurred during a transition of personnel and is believed to be an isolated incident associated with orientation. Going forward, controls will be put in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff.
View Audit 2464 Questioned Costs: $1
Finding 1312 (2023-003)
Significant Deficiency 2023
Union College
NE
Questioned Costs Student Financial Aid Significant Deficiency
College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action ...
College Work Study – Assistance Listing No. 84.033 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The Federal Work Study (FWS) earnings are tracked in the payroll department and reported to Student Financial Services (SFS) on a monthly basis. In November 2022, Union College hired a new Payroll Accountant who failed to provide FWS earnings to SFS after her hire date. Had SFS been notified of the actual amount the student earned, the department would have increased the award. The Controller in the Accounting office is aware of the lack of competence in this position, and took steps to ensure this finding does not come up in future years. A new Payroll Accountant was hired in October 2023. The new employee has many years of higher-education experience, including work with financial award packages. The Controller believes this will be a positive change for the Accounting office, and believes this finding will be eliminated in FY24. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: October 31, 2023
View Audit 2445 Questioned Costs: $1
Finding 1310 (2023-002)
Significant Deficiency 2023
Union College
NE
Questioned Costs Student Financial Aid Significant Deficiency
Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting th...
Perkins Promissory Notes – Assistance Listing No. 84.038 Recommendation: We recommend that the College put a procedure in place to ensure that all students have a promissory note prior to disbursing of funds. Also recommend a procedure be put in place to ensure proper record retention documenting the completion of promissory note. View of responsible officials: There is no disagreement with the audit finding. Action taken in response to finding: The process Union College follows to ensure promissory notes are signed is coordinated through Student Financial Services (SFS). SFS determines eligibility of awards and adds them to the student financial package. Once a loan has been accepted SFS has the student sign the promissory note. The loan is disbursed once the paperwork has been completed and reviewed. Perkins loans followed this procedure in the time they were available. The Perkins program is no longer active so there are no new promissory notes going forward. Student accounts is currently reviewing student files to ensure promissory notes, or documentation deemed appropriate by the Department of Education, are available for the Perkins loans that will be assigned to the Department of Education. Unfortunately, previous employees did not keep accurate records; this was brought to light when a new employee took over student accounts in August 2021. While the new employee has worked hard to track down all MPNs, we know that there are some that will never be found. As a result, this will likely be a repeat finding until all Perkins Loans are assigned or liquidated. It is our hope that this process will be completed by May 31, 2025. Promissory notes or documentation will be retained until the loans are either assigned or liquidated. Name(s) of the contact person(s) responsible for corrective action: Steve Trana, VP for Financial Administration Planned completion date for corrective action plan: We hope to assign or liquidate all Perkins loans by May 31, 2025. Until then, it is likely that this will be a recurring item on our corrective action report.
View Audit 2445
Finding 1306 (2023-006)
Material Weakness 2023
Dawson County School District No. 20
NE
Questioned Costs Eligibility
The superintendent will verify with the staff member in charge of the verification process that the verification process is completed according to the proper timeline; review the income verification information provided by families and ensure the proper status has been redetermined; ensure families ...
The superintendent will verify with the staff member in charge of the verification process that the verification process is completed according to the proper timeline; review the income verification information provided by families and ensure the proper status has been redetermined; ensure families are timely notified of the confirmed or changed status; verify necessary status changes have been updated in the nutrition program software.
View Audit 2430 Questioned Costs: $1
Finding 1303 (2023-005)
Material Weakness 2023
Dawson County School District No. 20
NE
Questioned Costs Eligibility
When District staff learns o facts that could affect eligibility determination, they will request households submit a new application with the updated information rather than altering the original application.
When District staff learns o facts that could affect eligibility determination, they will request households submit a new application with the updated information rather than altering the original application.
View Audit 2430 Questioned Costs: $1
Finding 1278 (2023-001)
Significant Deficiency 2023
Staywell Healthcare, Inc.
CT
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice M...
FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS SIGNIFICANT DEFICIENCY 2023.001 – Sliding Fee Scale Discount Recommendation The Center should implement a system of controls to ensure all sliding fee discounts are properly supported. Action Taken All the Practice Managers (PM) and Director of Practice Management have been and will continue to review and monitor the sliding fee discount (SFD) on a daily basis on all slides for internal control. StayWell’s Patent Intake solution, ‘Phreesia’ has a dashboard in which this tool is being utilized effective November 1st, 2022 to monitor internal controls at the front desk operations with regard to accuracy of registration, patient demographic, insurance verification and most importantly the application of the Sliding Fee Discount Program and ensuring there is proper documentation to support (POI). Monthly random audits on the sliding fee discount program will continue to be performed by the PM’s and the Director of Practice Management. Director of Practice Management will also continue to perform SFD program compliance education to all Patients Service Associates (PSA) and all Practice Managers (PM) on a as needs basis.
View Audit 2412
Dogwood Manor Apartments, Inc.
TN
Questioned Costs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2393
Peyton Manor, Inc.
TN
HUD Housing Programs Questioned Costs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2392
Finding 1267 (2023-001)
Significant Deficiency 2023
South Carthage Manor, Inc.
TN
Questioned Costs Allowable Costs / Cost Principles
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2391
Shenandoah Haven, Inc.
TN
HUD Housing Programs Questioned Costs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2390
Finding 1265 (2023-001)
Significant Deficiency 2023
Shenandoah Haven, Inc.
TN
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2390
Shenandoah Apartments, Inc.
TN
Questioned Costs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2389
Finding 1263 (2023-001)
Significant Deficiency 2023
Shenandoah Apartments, Inc.
TN
Questioned Costs Allowable Costs / Cost Principles
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
Management will re-evaluate controls around cost identification and authorization in efforts to minimize potential error going forward.
View Audit 2389
Hilltop Manor, Inc.
TN
HUD Housing Programs Questioned Costs
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 2387
« 1 639 640 642 643 953 »