FAC Explorer

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
918 of 953
25 per page

Filters

Clear
Active filters: Questioned Costs
Finding 10559 (2022-014)
Significant Deficiency 2022
Langston University
OK
Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend that the student financial aid department work to ensure disbursements are reported to COD within 15 days of the disbursement date and that disbursements date reported in COD matches the disbursement date to the student. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Updated procedures are in place to ensure disbursements are reported to COD in a timely manner in accordance with Federal guidelines. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024
View Audit 14277
Finding 10558 (2022-013)
Material Weakness 2022
Langston University
OK
Matching / Level of Effort / Earmarking Questioned Costs Eligibility § 200.303
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recomme...
Student Financial Aid Cluster: Federal Supplemental Educational Opportunity Grant – Assistance Listing No. 84.007 Federal Work Study Program – Assistance Listing No. 84.033 Federal Pell Grant Program – Assistance Listing No. 84.063 Federal Direct Student Loans – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures around disbursements of loans and ensure that notifications of disbursements are sent and contain all of the required elements outlined in the FSA handbook. Action taken in response to finding: The University agrees with the finding and has developed the following corrective action plan. Loan disbursement procedures and processes are being updated to ensure notifications are sent as outlined in the FSA Handbook. The University will develop policies and procedures to ensure compliance with the FSA Handbook. Name(s) of the contact person(s) responsible for corrective action: Sheila McGill Executive Director, Financial Aid & Scholarships, Langston University. Planned completion date for corrective action plan: January 2024
View Audit 14277
Finding 10513 (2022-001)
Material Weakness 2022
Williamsburg-James City County Community Action Agency, Inc.
VA
Questioned Costs
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged...
Criteria: All expenditures charged to the grant should be reviewed and approved. Condition: Expenditures charged to the Head Start grant were not appropriately reviewed and approved. Cause: The Agency's staff did not follow the procedures put in place over review and approval of expenditures charged to the grant. Effect: There is potentital for expenditures that are not allowed to be charged to the grant. Questioned Costs Amount: Total questioned costs were $10,447. Perspective Information: Seven out of the total forty expenses did not contain evidence of review or approval. Repeat Finding: This is not a repeat finding. Recommentation: We recommend that expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented. Views of Responsible Officials and Planned Corrective Action: The Agency agrees with this finding. See client's corrective action plan. Due to turnover is staffing, the Agency has contracted with Wipfli for accounting services. Bill.com has been implemented to be used as the accounts payable software so that all expenses and supporting documentation can be reviewed and approved by the Executive Director and a member of the Board of Directors through the software. Corrective action contact person: Accounting Support Specialist, Yaitzel Barrientos, (757) 995-9141 ybarrientos@weareace.org Completion Date: July 1, 2023
View Audit 14216 Questioned Costs: $1
Finding 10205 (2022-006)
Material Weakness 2022
Prosperityme
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Questioned Costs § 200.430
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure complianc...
Action Taken/to be Taken: Accounting staff is implementing a new process for payroll to record employee payroll expense based on the department that the employee works in. The last payroll in 2023 reflects a change in the time reporting process, and accounting staff will continue to ensure compliance with Uniform Administrative Requirements.
View Audit 13815
Finding 10200 (2022-005)
Material Weakness 2022
Prosperityme
ME
Questioned Costs Material Weakness Internal Control / Segregation of Duties § 200.512
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recrui...
Action Taken/to be Taken: ProsperityME has an accounting manager hired as of 1/5/2023. The accounting manager has taken over bookkeeping and accounting duties full time as of 6/1/2023. This person has extensive experience with nonprofit accounting, and GAAP standards. ProsperityME is actively recruiting for another part-time accounting specialist to support the accounting manager to ensure appropriate staffing levels for the fiscal department. This will ensure timely fulfillment of auditor requests.
View Audit 13815
Finding 10199 (2022-004)
Material Weakness 2022
Prosperityme
ME
Reporting Questioned Costs Material Weakness § 200.508 § 200.510
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEF...
Action Taken/to be Taken: Accounting staff will be responsible for the preparation of the SEFA in the future, this had been done by operations staff in the past. Appropriate training will be sought as necessary. An outside accountant will be consulted for guidance and recommendations on the 2023 SEFA prior to submission.
View Audit 13815
Stoneboro Development Corporation 033-11048
PA
Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs § 200.512
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Find...
Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Action Taken: We agree with Finding 2022-002 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
View Audit 13810
Stoneboro Development Corporation 033-11048
PA
HUD Housing Programs Questioned Costs Procurement, Suspension & Debarment
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 de...
Recommendation: We recommend that management and the board of directors work to improve occupancy and submit special claims requests to HUD for vacant units to improve cash flow to ensure timely payment of the mortgage principal and interest payments. Action Taken: We agree with Finding 2022-001 described in the accompanying schedule of findings and questioned costs. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company is increasing advertising to fill vacancies and submitting special claims requests to improve the cash flow. Additionally, the new management company is working with the lender to make additional mortgage payments as cash flow permits.
View Audit 13810 Questioned Costs: $1
Granby Homes for Senior Citizens, Inc.
CT
Questioned Costs
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budget...
2022-001 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 13758
Granby Homes for Senior Citizens, Inc.
CT
Questioned Costs Matching / Level of Effort / Earmarking
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit...
2021-001 SECURITY DEPOSITS Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: Tenant security deposit accounts must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for tenant security deposits, it was not fully funded. Cause: Tenant security deposits subledger is not reconciled with tenant security deposits bank account to ensure account is fully funded. Effect: Tenant security deposits bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the tenant security deposits bank account is fully funded. Management’s Views and Corrective Action Plan: Management will subsequently correct this and transfer tenant funds received for their security deposit from the operating bank account to the tenant security deposits bank account to ensure it is fully funded.
View Audit 13758
St. John's Housing Corporation
CT
Questioned Costs
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for res...
2022-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDARD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. -2- 2022-002 RESERVE ACCOUNT FUNDING (Continued) Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13703
Bethany Housing Corporation
CT
Questioned Costs Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC...
CORRECTIVE ACTION PLAN June 5, 2023 Federal Audit Clearinghouse 1201 East 10th Street Jefferson, Indiana 47132 Bethany Housing Corporation d/b/a Reilly Manor (the Project) respectfully submits the following Corrective Action Plan for the year ended December 31, 2022. Hoyt, Filippetti & Malaghan, LLC 1041 Poquonnock Road Groton, Connecticut 06340 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 Schedule of Federal Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2022-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board will work to meet on a more regular basis. If you have any questions regarding this plan, please contact Matthew Scibek at 860-398-5425, or matt@westfordmgt.com.
View Audit 13702
Finding 9909 (2022-002)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Questioned Costs Period of Performance
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will establish the recommended control procedure. The Use of Award report was corrected during the course of the audit.
View Audit 13531
Finding 9908 (2022-001)
Significant Deficiency 2022
Peoples Advantage Federal Credit Union
VA
Questioned Costs Eligibility Reporting
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agre...
Recommendation: Established procedures to either identify and track eligible loans deployed during the RRP grant performance period or establish a method in which to validate the analysis and data provided by Inclusiv. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure we are able to identify eligible loans deployed in the TM in the future.
View Audit 13531
Finding 9869 (2022-033)
Material Weakness 2022
State of Illinois
IL
Allowable Costs / Cost Principles Questioned Costs Reporting § 200.303 § 200.502 § 200.510
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
The IDOC plans to correct and record appropriate expenses in the FY23 SEFA. When preparing documentation for future SEFA reporting, the IDOC will endeavor to use the appropriate dates that fall within the proper guidelines for reporting.
View Audit 13503 Questioned Costs: $1
Finding 9864 (2022-032)
Material Weakness 2022
State of Illinois
IL
Matching / Level of Effort / Earmarking Reporting Questioned Costs § 200.303
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
The IDoA will prepare the SF-425s internally, have a CPA firm review the reports, and submitted the reports through the payment management system. The SF-425 supplemental form has been completed, although after the audit was complete.
View Audit 13503 Questioned Costs: $1
Finding 9834 (2022-026)
Material Weakness 2022
State of Illinois
IL
Matching / Level of Effort / Earmarking Questioned Costs § 200.303
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
The IDES will assign additional resources to review the ETA 9130 reports before submission to the U.S. Department of Labor.
View Audit 13503 Questioned Costs: $1
Finding 9828 (2022-025)
Material Weakness 2022
State of Illinois
IL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff durin...
The IDES UI Program will update its policies and procedures, implement the process to prohibit relief to employers who fail to provide timely and adequate responses to information requests, provide notification of this process to Illinois employers, and conduct training on this issue for staff during Fiscal Year 2024.
View Audit 13503 Questioned Costs: $1
Finding 9826 (2022-023)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the...
The Victims of Crime Act (VOCA) performance reports have been updated to include the VOCA administration funds for the Federal fiscal year to be used by ICJIA. A policy and procedure guide for the update of the OVC PMT system to include the administration funds will be developed and submitted to the DOJ OVC by January 1, 2024. A step has been included in the timeline for the development and the submission of the VOCA annual report to include the review and verification that VOCA administration funds have been included in the report.
View Audit 13503
Finding 9823 (2022-021)
Material Weakness 2022
State of Illinois
IL
Subrecipient Monitoring Questioned Costs Material Weakness § 200.303 § 200.332
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
The IDPH’s fiscal staff were notified in November 2021 to add the ALN to the warrant description for each subrecipient disbursement made.
View Audit 13503 Questioned Costs: $1
Finding 9820 (2022-019)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on ...
The DCFS is currently working with USDHHS’ Childrens’ Bureau (CB) on a Program Improvement Plan (PIP) related to Adoption Assistance subsidy payments. The PIP requires significant changes to DCFS’ policy that are still being vetted by CB and DCFS management, which will have a significant impact on how this program is carried out. As soon as the policy changes are completed, the DCFS will finalize procedures consistent with policy, the Social Security Act, and Title IV-E. These procedures will include controls to ensure payments made are appropriate per the subsidy agreements with the adoptive parents and federal requirements. In the meantime, the DCFS will be implementing the following: 1. The DCFS is revising the communication with adoptive parents reminding them of their responsibility to inform the DCFS of situational changes that could affect the subsidy agreement. 2. The DCFS is amending its adoption agreement template to more clearly define how and when an adoption subsidy can be suspended or terminated by the DCFS. 3. The DCFS’ Policy, Legal, Quality Assurance, Finance and Adoptions Administration divisions are currently reviewing all forms and policy documents to ensure they are consistent in communicating the preceding steps. The DCFS will include definitions of legal responsibly and financial support to establish the parameters of suspension or termination of subsidy payments. There has been significant progress in this area that has resulted in significant policy changes that are being finalized with assistance and input from the CB. 4. The DCFS will amend its Title IV-E plan related to adoption subsidy payments to include definitions consistent with item 3 above. 5. The DCFS will review its processes, including its information systems, to determine if information captured by permanency case workers can be data mined for review to support continued adoption subsidy payments. 6. The DCFS is creating communication procedures related to appeal decisions of termination and suspension of subsidy payments to adoptive parents to ensure they are aware of their rights to appeal and how the appeal process works.
View Audit 13503 Questioned Costs: $1
Finding 9814 (2022-018)
Material Weakness 2022
State of Illinois
IL
Matching / Level of Effort / Earmarking Questioned Costs Special Tests & Provisions § 200.303
The DHFS continues to work on the implementation of the new IMPACT system, which has the functionality built-in to take the quarterly files from RISSNET and upload them into the new MMIS. However, a recent analysis of the IMPACT project is showing a shift in implementation date into future years. T...
The DHFS continues to work on the implementation of the new IMPACT system, which has the functionality built-in to take the quarterly files from RISSNET and upload them into the new MMIS. However, a recent analysis of the IMPACT project is showing a shift in implementation date into future years. To mitigate the shift in the timeline and the need for a corrective plan update, the DHFS will instead modify the existing legacy MMIS system to intake the NCCI and MUE files and modify the claims editing process to incorporate the NCCI and MUE rules. This will then be maintained on a quarterly basis in alignment with the publications on RISSNET.
View Audit 13503 Questioned Costs: $1
Finding 9806 (2022-016)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Adhering to the Federal Centers for Medicare and Medicaid Services (CMS) directive, effective April 1, 2023, the State resumed normal operations, including restarting full Medicaid and CHIP eligibility renewals and terminations of coverage for individuals who are no longer eligible. States can term...
Adhering to the Federal Centers for Medicare and Medicaid Services (CMS) directive, effective April 1, 2023, the State resumed normal operations, including restarting full Medicaid and CHIP eligibility renewals and terminations of coverage for individuals who are no longer eligible. States can terminate Medicaid enrollment for individuals no longer eligible. States will have up to 14 months to return to normal eligibility and enrollment operations. As of April 30, 2023, there were 5,678 medical applications 45 days or older, (2% higher than previously reported in June 2022), but still a significant reduction (96%) from a high of 147,038 at the end of January 2019. As of the same date, there were 6,789 total medical renewals on hand, a significant decrease since the last reporting (9,412 were reported for June 30, 2022.) In addition, the DHFS has established June 30, 2024, as the completion date for - (1) updating the system to force processing of a redetermination when a form is received, and a worker attempts another type of action (currently at 70% completion), and (2) developing reports for the DHFS and the Illinois Department of Human Services to identify redeterminations that have been received but not yet processed (currently at 80% completion).
View Audit 13503 Questioned Costs: $1
Finding 9798 (2022-015)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Allowable Costs / Cost Principles Special Tests & Provisions § 200.303
Issues with the monthly batch screening that occurs systematically was discussed with the vendor and were identified as a system defect. The correction of this defect was identified in JIRA Ticket ILPRO-889 and deployed as part of the 1.6 System Release, which went into production on March 23, 2023...
Issues with the monthly batch screening that occurs systematically was discussed with the vendor and were identified as a system defect. The correction of this defect was identified in JIRA Ticket ILPRO-889 and deployed as part of the 1.6 System Release, which went into production on March 23, 2023. With the correction of this system defect, there have been no screening issues identified.
View Audit 13503 Questioned Costs: $1
Finding 9784 (2022-013)
Material Weakness 2022
State of Illinois
IL
Questioned Costs Special Tests & Provisions Material Weakness § 200.303
e DHFS has a robust encounter utilization management (EUM) process that is managed by our consulting actuary, Milliman. The Department has also contracted with its external quality review organization (EQRO) to audit the MCOs encounter data. The EQRO completed and submitted the draft EDV report to t...
e DHFS has a robust encounter utilization management (EUM) process that is managed by our consulting actuary, Milliman. The Department has also contracted with its external quality review organization (EQRO) to audit the MCOs encounter data. The EQRO completed and submitted the draft EDV report to the Department on June 15, 2023. The report is currently pending review and approval by the DHFS. The DHFS will proceed with posting the final report as required once it has been reviewed and approved by all internal reviewing entities. The DHFS is working toward having the final, approved report posted on the Program web page no later than August 31, 2023.
View Audit 13503 Questioned Costs: $1
« 1 916 917 919 920 953 »