FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,849
In database
Filtered Results
17,625
Matching current filters
Showing Page
125 of 705
25 per page

Filters

Clear
Active filters: Reporting
Finding 555668 (2024-001)
Significant Deficiency 2024
Sunset Hills Apartments
TX
HUD Housing Programs Reporting
Management should institute procedures to ensure that the financial statements are filed with HUD’s Real Estate Assessment Center within 90 days of year-end. Management agrees with the finding and will implement procedures to ensure the financial statements are filed timely.
Management should institute procedures to ensure that the financial statements are filed with HUD’s Real Estate Assessment Center within 90 days of year-end. Management agrees with the finding and will implement procedures to ensure the financial statements are filed timely.
View Audit 354276
Finding 555664 (2024-003)
Material Weakness 2024
Magnolia School District
CA
Material Weakness Reporting Internal Control / Segregation of Duties
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
We agree with the recommendation and moving forward all federal expenditures and full-time equivalent positions are reported accurately on the ESSER annual and quarterly reports, and that supporting documentation is maintained to support the amounts reported.
View Audit 354273
Joliet Public Schools District 86
IL
Reporting
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
The District will implement an internal procedure to ensure proper filing within the 20 days of quarter end to be in reporting compliance.
View Audit 354256
Pejepscot Housing, Inc.
ME
Reporting Allowable Costs / Cost Principles § 200.512
Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.
Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.
View Audit 354241
United Pejepscot Housing INC
ME
Reporting Allowable Costs / Cost Principles § 200.512
Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.
Views of Responsible Offices and Planned Corrective Action: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner.
View Audit 354240
Finding 555626 (2024-001)
Significant Deficiency 2024
Tomball Pines, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties HUD Housing Programs
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January...
2024 Corrective Action Plan - Audit Finding 2024-001: Management failed to accrue legal fees pertaining to the year ended December 31, 2024 for which the invoice was dated in November 2024 but not received or paid until January 2025. - Response: Management did not receive the invoice until January 24, 2025 and did not know how much it was going to be so had not accrued it at year end. Management understands the need to accrue for expenses in the period to which they relate and will make an effort in the future to review invoices received subsequent to year end to ensure that any material amounts are accrued in the proper period. - Name and Title of contact person responsible for corrective action: Steve Colella, - Making a Difference in Property Management, LLC - Management Agent - 6800 Park Ten Blvd, Ste 184-W - San Antonio, TX 78213
View Audit 354198 Questioned Costs: $1
Finding 555612 (2024-101)
Material Weakness 2024
Circle the City
AZ
Reporting Special Tests & Provisions
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurat...
We are reviewing the duties each accountant is responsible for. Once the desk audits are complete a determination will be made on if new staff is needed or if better processes are needed to increase efficiency. In addition new reconciliation processes will be implemented to ensure timely and accurate financial statements.
View Audit 354176
Finding 555591 (2024-001)
Significant Deficiency 2024
City of Hays, Kansas
KS
Reporting
2024-001 – Reporting – 20.106 – Airport Improvement Program Condition The City did not complete and submit the required reports within the requested timeframe. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them ...
2024-001 – Reporting – 20.106 – Airport Improvement Program Condition The City did not complete and submit the required reports within the requested timeframe. Recommendation We recommend that individuals associated with the Airport Improvement Program add a note to their calendar to remind them of the grant’s fiscal year end and the upcoming deadline. Comments on the Finding The City is aware of the oversight and has taken steps to improve the process, in the future. Action Taken As of March 4, 2025, the Airport Director has added a reminder of the reporting deadline to their calendar. Additionally, all reporting required for fiscal year 2024 has been submitted as of the date of this letter.
View Audit 354099
Finding 555574 (2024-011)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Reporting Special Tests & Provisions
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manage...
Finding 2024-11 HCEB will engage ACE Housing Group to review HCEB's controls over compliance in accordance with the Project's Housing for Persons with Disabilities Section 811 of the Housing Act of 1959 Regulatory Agreement. Internal controls will be documented and monitored by the HCEB Asset Manager by May 31, 2025.
View Audit 354066
Finding 555573 (2024-010)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this tas...
Finding 2024-10 EIV reports for LSH were inconsistently run in FY 2024. Moving forward, EIV reports will be run monthly and during annual and interim recertifications. The Portfolio Assistant will complete Rules of Behavior for Use of EIV certification and will be responsible for completing this task, effective March 1, 2025.
View Audit 354066
Finding 555572 (2024-009)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
Finding 2024-00G Annual inspections for FY2024 were not completed. FY2025 inspections were completed in August 2024, and annual inspections were completed annually prior to FY 2024. Inspections will continue to be completed annually going forward.
View Audit 354066
Finding 555571 (2024-008)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
Finding 2024-008 The file in question contained completed recertification forms that were missing tenant signatures. HCEB will obtain signatures and place the recertification forms into the tenant file. All future completed recertifications will include tenant signatures.
View Audit 354066
Finding 555570 (2024-007)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched ...
Finding 2024-007 The June 2023 voucher was not correct when initially submitted. HCEB has attempted over the past 18 months to correct the June 2023 voucher, working closely with our Yardi support and HUD-SF team. Once the June 2023 voucher is paid, July 2023 and subsequent vouchers will be matched to Yardi records and submitted to TRACS processing.
View Audit 354066
Finding 555569 (2024-006)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD...
Finding 2024-006 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 6, Section 1 6-5B. All tenants will be listed on the leases and required HUD addendums.
View Audit 354066
Finding 555568 (2024-005)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and s...
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and signed by the households.
View Audit 354066
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
Finding 555564 (2024-001)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software...
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software, utilizing the following workflow: • Portfolio Assistant calculates the monthly gross rent potential within Yardi Breeze based on contract rents. • Portfolio Assistant will alert the General Ledger A/R accountant when the task is completed, and the General Ledger A/R accountant will download the information and will record in the general ledger. • Once the monthly gross rent potential general ledger entry is complete, it will be reviewed by the Controller or their designee.
View Audit 354066
Finding 555554 (2024-003)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors ...
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors were secured to assist the Finance Director. The Finance Director has been replaced by a qualified CPA. There is currently an ongoing rebuilding of the Fiscal Department with the intent of filling positions with qualified permanent staff. Internal controls are to be reviewed, revised as necessary, and followed, by the new team to ensure accurate and timely financial reporting.
View Audit 354056
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Repo...
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Reporting has been brought current. Alert emails from HSES are being reviewed by leadership and the HSES website is being monitored for submission deadlines. Priority is given to ensure timely deliverables.
View Audit 354056
Finding 555487 (2024-015)
Significant Deficiency 2024
Grant County
NM
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Grant County
NM
Reporting § 200.512
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As...
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As soon as the fiscal year 2024 audit is released by the New Mexico Office of the State Auditor. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555420 (2024-002)
Material Weakness 2024
Grant County
NM
Reporting § 200.303 § 200.502 § 200.510
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible fo...
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
« 1 123 124 126 127 705 »