Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,436
In database
Filtered Results
23,815
Matching current filters
Showing Page
835 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process...
Re: Single County Audit Finding 2022-007, Internal Control Significant Deficiency Cause: Turnover in Supervisor position left duties unfulfilled and an unsigned DSS-1682, was located in one case file. Auditors Recommendation: The County should have procedures in place to cover the review process upon turnover within the department. Corrective Action Plan: Program Integrity unit is currently fully staffed, to include the Supervisor position. A contingency plan has been created to ensure coverage during absences and vacancies. ? The Program Integrity Supervisor will sign all DSS-1682 forms as required by policy. ? Once the DSS-1682 has been signed by the Program Integrity Supervisor, the unit processing assistant will review the form for completion and required signatures, prior to entering the claim data into the state system. ? The Program Manager will assume this responsibility if the Supervisor is absent or the position is vacated. Proposed Completion Date: Ongoing Name/ Position Contact Person: Cindi Douglas, Program Manager
Corrective Action Plan: Auditee will implement checklist update, staff training, and approval process. - April-June 2023: update all client file checklists to insure they include all information required about each individual and benefits paid to or on behalf of the individual. - Beginning in April ...
Corrective Action Plan: Auditee will implement checklist update, staff training, and approval process. - April-June 2023: update all client file checklists to insure they include all information required about each individual and benefits paid to or on behalf of the individual. - Beginning in April 2023: provide training for staff to understand documentation requirements and adhere to checklists. - Monthly through Dec 2023, quarterly thereafter: managers/directors will review randomly selected files to ensure all necessary documents and approvals are included. Responsible Person Contact Information: Shari P Wooldridge Interim Executive Director 510-746-3602 shariw@eocp.net Anticipated Completion Date: 12/31/23
ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan fo...
ASI WOODLANDS SENIOR HOUSING, INC. HUD PROJECT NO. 114-EE106 CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2022 DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT ASI Woodlands Senior Housing, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: Hinrichs & Associates, Ltd. 1000 Shelard Parkway, Suite 110 Minneapolis, MN 55426 Audit Period: June 30, 2022 The findings from the June 30, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDINGS - FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AWARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT FINDING 2022-001: SECTION 202, ASSISTANCE LISTING NUMBER 14.157 The Project's security deposit liability account was underfunded at June 30, 2022. Recommendation: The Project should carefully review the statement of financial position to make sure the security deposit liability account is funded. Action Taken: The Project agrees with the finding. Management will be reminded to review the tenant security deposit cash balance versus the security deposit liability balance on a monthly basis. This finding was corrected in September 2022. If the Department of Housing and Urban Development has questions regarding this plan, please call Chuck Reuter at 651-645-7271.
In attesting to the methodology used to calculate lost revenue in accordance with the June 11, 2021 General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Option (i) difference between actual patient care revenues was selected in the HRSA reporting portal. Differences in ac...
In attesting to the methodology used to calculate lost revenue in accordance with the June 11, 2021 General and Targeted Distribution Post-Payment Notice of Reporting Requirements, Option (i) difference between actual patient care revenues was selected in the HRSA reporting portal. Differences in actual patient care revenues were used in both the base and target periods, however, we made a modification to what was included in patient care revenue and only included those revenues generated through inpatient services and excluded patient care revenue generated from outpatient services. The rationale for including inpatient revenue and excluding outpatient revenue is detailed below. The pandemic impacted patient service revenue on the inpatient units by contributing to lower inpatient census for a variety of reasons. These reasons include mandatory infection control, patient distancing an isolation requirements and severe staffing shortages. All of our semiprivate and other multi-patient rooms were converted to private rooms to limit patient contact with other patients and their families during admission. Additionally, we only permitted patient admissions from Maryland and our neighboring states (State mandates), thereby limiting the patient admission pool. Last, the pandemic created severe staffing shortages in nursing, therapy and clinical aids thereby requiring reduced admissions for patient safety reasons. The shortages occurred due staff COVID infection, exposure, isolation and other limitations on their ability to perform their jobs. These factors drove down inpatient admissions, patient days and the related patient service revenue levels as compared to pre-pandemic levels. At the outset of the pandemic, outpatient operations were essentially shut down with very few patients seen. However, within 2 to 4 weeks from pandemic outset, we were able to effectively pivot operations from a completely on-site operation to providing services to more than 20,000 outpatient visits through tele-health. Using tele-health, patients were able to see their clinical providers from their home via a Zoom link. Same was true for the clinical providers. The quick transition to tele-health really limited the impact that the pandemic had on outpatient operations and specifically limited lost revenue to only a couple weeks. The quick change in the method of care delivery between on-site services and services rendered by telehealth had a significant impact on provider productivity and the type of revenue recognized. It was determined that these differences did not allow for an accurate apples to apples comparison of patient service revenue pre-pandemic versus during the pandemic. We concur with the finding that Option (iii) should have been selected as the methodology used in determining lost revenue for Provider Relief Fund reporting. We plan to make the necessary corrections to the change in methodology for period 1 & 2 reporting while submitting our period 4 reporting by March 31. 2023. HRSA was contacted before September 30, 2022 and we were instructed that any changes in methodology would need to be made during our next open reporting period. This window has just opened on January 1, 2023 and corrections will be made for this reporting methodology by March 31, 2023. We plan to make the necessary corrections to the change in methodology for period 1 & 2 reporting while submitting our period 4 reporting by March 31. 2023.
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management will open a new residual account for this HUD entity and will put controls in place to ensure that the calculated surplus cash balance is deposited into the account, if applicable, annually.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management will put in place controls and procedures to ensure financial reporting is complete, accurate, and timely.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.
Reporting views of responsible officials and planned corrective actions Management has put in place controls and procedures to ensure that funds are not over-disbursed in the future. Management will return the funds to the HUD entity.
View Audit 36851 Questioned Costs: $1
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done a...
Reporting views of responsible officials and planned corrective actions Management will ensure that security deposits are tracked so they can be recorded accordingly when there is a move in and/or move out. Moving forward management will put in place controls to ensure that the calculation is done at the end of the fiscal year.
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a tim...
Reporting views of responsible officials and planned corrective actions Management put in place an electronic work order system that keeps track of the work orders for the property and has put controls in place to actively monitor the system to ensure appropriate repairs are being completed in a timely manner.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put in place procedures to ensure verification of tenant assets is done during recertification.
Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.
Reporting views of responsible officials and planned corrective actions Management will put controls and procedures in place that ensure all tenant files are maintained in accordance with the HUD Handbook.
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is no...
Reporting views of responsible officials and planned corrective actions Management will ensure that moving forward there are controls in place to ensure expenses are captured in the correct fiscal period and that at year end there is a final review of the transactions to ensure that everything is not only properly entered, but properly classified as well.
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.
Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security ...
Statement of Condition: As of December 31, 2022 management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,142. Corrective Action: The difference of $1,142 primarily relates to what is showing as delinquent security deposits. Upon further review, Fiscal discovered that $402 of one tenant?s and $269 of another tenant?s security deposits were duplicated. The community manager will do a ledger adjustment for these instances. A third tenant?s deposit was never collected in 2019 and $323 of this deposit is to be reversed. Only $353 is truly outstanding. Fiscal asked the Maples I community manager to attempt to collect $303 SD ($353 less $50 paid) in 2023. Going forward, security deposits receivable will be reviewed monthly. Fiscal will work with property management department to notify them if a security deposit is outstanding after a tenant has moved in.
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timel...
Statement of Condition: In connection with our lease file review, we noted that: 1. One out of three tenants? recertification was not performed timely; and 2. One out of three tenants? income verification was not performed timely with the use of the HUD Enterprise Income Verification ("EIV") timeliness. Corrective Action: Due to either tenant non-compliance or challenges with scheduling meetings with tenants or obtaining verifications, some recertifications were completed late. REACH has policies in place to complete recertifications timely and will be providing ongoing training and guidance to staff to make sure the policies are being followed.
PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for...
PROVIDENCE MANOR DEVELOPMENT CORPORATION, INC. FHA PROJECT NO. 061-EE159-WAH CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2022 Name of Auditee: Providence Manor Development Corporation HUD Auditee Identification Number: 061-EE159-WAH Federal Award Program: 14.157 Supportive Housing for the Elderly Name of Audit Firm: Aprio, LLP Period covered by the audit: January 1, 2022 to December 31, 2022 Corrective Action Plan Prepared By Name: Denise Crowder Position: Vice President Asset Management, Housing Resource Center, Inc. Telephone number: 404-816-9770 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2022-001 a. At December 31, 2022, the tenant security deposit liability exceeded the amount of tenant security deposits on hand. Amounts collected for tenant security deposits should be kept in a separate interest bearing account, to the extent required by state or local law, and in an amount which shall at all times equal or exceed the aggregate of all outstanding obligations under said account. The project is not in compliance with HUD requirements. Recommendation: We recommend that management implement policies and procedures necessary to ensure that the tenant security deposit cash is equal to or exceeds the tenant security deposit obligation. b. Action(s) Taken or Planned on the Finding: Management will transfer funds to the tenant security deposit account equal to or greater than the tenant security deposit obligation. Policies and procedures will be reviewed to ensure the cash balance always equals or exceeds the obligation.
Management deposited $1,755 into the Reserve for Replacement Account on December 9, 2022.
Management deposited $1,755 into the Reserve for Replacement Account on December 9, 2022.
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new c...
Finding Number: 2022-001: ESSER ? Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2022 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the ye...
Financial Statement Finding Number: 2022-102 Lack of Documented Review of Required Quarterly Reports Planned Corrective Action: The City implemented procedures to document review of reports for accuracy and to make sure reports are completed in a timely manner prior to submission. Throughout the year the public works assistant input percent of completion of projects into excel spreadsheet which was reviewed by the public works director prior to providing the information to the third-party grant manager for upload to the grant portal but the review by the City was not documented. Going forward, the spreadsheet will continue to be prepared by the public works assistant then sent to public works director for approval and signature prior to providing the spreadsheet to the third party grant manager for submission to the State. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant
Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assis...
Financial Statement Finding Number: 2022-101 Lack of Documented Review of Reimbursement Requests Planned Corrective Action: This finding was identified during the 2020 audit which was not issued until February of 2022. Once issued, the City implemented new procedures where the Florida Public Assistance website sends an email to request approval of reimbursements. The public work director and public works assistant both approve the reimbursement. The public works assistant then uploads reimbursement into Florida Public Assistance website and signs electronically for reimbursement to document review and approval by the City of the reimbursement request. Anticipated Completion Date: 09/30/2023 Responsible Contact Person: Taylor Jeffreys, Public Works Assistant
View Audit 32267 Questioned Costs: $1
Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports ...
Finding: 2022-001 ? Quarterly Budget and Expenditure Report Condition: Per review of the June 30, 2022 quarterly report, the detail of expenditures identified $863 of expenditures that were also included in the March 31, 2022 quarterly report. In addition, from review of quarterly reports, reports are noted as being prepared by the Nurse Administrator and reviewed and submitted by the Executive Assistant, however, no evidence of review is documented by the Executive Assistant prior to submission. Auditee Response: The HEERF quarterly expenditure reports beginning with the quarter ended September 30, 2022 will be double checked to ensure the correct amount of expenditures were reported and will be revised (if needed). Going forward, the HEERF quarterly expenditure reports will be completed properly with evidence of review documented by the Executive Assistant beginning with the quarter ending March 31, 2023. Responsibility: Practical Nursing Program Administrator
Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to e...
Finding 22-06 Name of Contact Person: Dr. Rosa Atkins, Interim Superintendent Corrective Action Plan: Management will implement controls and procedures to ensure that consultation with private school officials takes place in a timely manner each year and that documentation is maintained on file to evidence these consultations. Proposed Completion Date: Immediately
Finding 34458 (2022-001)
Significant Deficiency 2022
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 ...
2022-001: Errors Relating to Return of Title IV Financial Aid - Student Financial Aid Cluster - Assistance Listing Number #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2022 Condition Found During our return of Title IV Fund testing we noted that the College did not calculate or return Title IV for students who ceased attendance correctly for three students out of twenty-two. The College used the incorrect number of days the student attended when calculating the return of Title IV. We consider this to be an significant deficiency relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Office has reviewed all late start students and recalculated their file to include the 6 day break for Spring 2022 semester. We have since updated our training materials to include reviewing the break periods within our schedule to ensure our manual calculations are correct. In addition, we are adding in a quality control review process to ensure dates are calculated correctly. Responsible Person for Corrective Action Plan Gregory Putra, Director of Financial Aid & Veterans Affairs Implementation Date of Corrective Action Plan 7/01/2022
View Audit 32120 Questioned Costs: $1
Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases...
Audit Finding Number 2022-002 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the procurement policy utilized for these purchases did not align with the federal procurement, suspension and debarment requirements at the time of the transactions. We believe the same procurement decisions would have been reached, had the appropriate policy been utilized. Planned Corrective Action The University?s procurement policy will be updated to stipulate that purchases of goods and services using federal funds will require additional adherence to the most current related federal procurement, suspension and debarment requirements, above and beyond the University?s general procurement policy. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009
View Audit 30960 Questioned Costs: $1
Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports ...
Audit Finding Number 2022-001 Program COVID-19 - Education Stabilization Funds ? American Rescue Plan Act (ARPA) Federal Assistance Listing Number 84.425E and 84.425F Federal Grantor U.S. Department of Education Views of Responsible Officials We recognize that the filing of certain required reports did not meet all established requirements. We believe this resulted because the task for these filings was not appropriately transferred upon a change in management roles. Planned Corrective Action For future federal award programs, the individual assigned responsibility for reporting will create a summary of the required reports and deadlines. That report will be shared with their supervisor so that it can be passed along in the situation of a change in management roles. Anticipated Completion Date December 31, 2022 Responsible Contact Person Michael Bedel, Assistant Vice President of Finance and Accounting Contact Information 317-955-6009
« 1 833 834 836 837 953 »