FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
58,279
In database
Filtered Results
19,518
Matching current filters
Showing Page
411 of 781
25 per page

Filters

Clear
Active filters: Reporting
Finding 398402 (2023-001)
Material Weakness 2023
South Kitsap School District No. 402
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Andrea Cooper 2689 Hoover Ave SE Port Orchard, WA 98366 360-874-7015 Corrective action the auditee plans to take in response to the finding: The District was compliant with federal wage rates and will ensure that all public works projects funded with federal funds have appropriate contract language included in order to comply with all federal wage rate requirements. Anticipated date to complete the corrective action: Immediately.
View Audit 307099
Finding 398388 (2023-002)
Significant Deficiency 2023
Cambridge College
MA
Student Financial Aid Reporting Significant Deficiency
Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is prop...
Contact person(s) responsible for corrective action - Amy Cavelier and Robert Wagstaff, Registrar’s Office Anticipated completion date – Complete Corrective Action The Registrar’s office will ensure proper controls and processes are in place to ensure program-level effective date information is properly and timely submitted to the NSLDS. Timeframe: June through August 2023 Responsible Parties: Amy Cavelier and Robert Wagstaff Registrar management and staff worked with the College’s Student Information Systems and IT departments to verify when and how the conflicting program-level effective dates were entered. It appeared that the data originating from Jenzabar was correct. Discrepancies were created during the NSC error cleaning process, and data including those discrepancies were reported to the NSC and subsequently the NSLDS. Registrar’s Office management and staff worked with the NSLDS to obtain final student data reports which were compared to the monthly student data files originally submitted to the NSC, prior to error correction, to identify the discrepancies and the cause of the data errors. The College transitioned the enrollment reporting responsibility to another member of the Registrar’s Office. This transition included formal training on the Jenzabar student information system, with a particular focus on NSLDS data reporting, as well as the NSC and NSLDS data submission processes.
View Audit 307070
Finding 398375 (2023-002)
Significant Deficiency 2023
Adams County, Illinois
IL
Reporting § 200.328
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2024.
The County’s management will seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. Management anticipates the completion of this item by November 30, 2024.
View Audit 307043
Finding 398364 (2023-002)
Significant Deficiency 2023
Brazos Valley Council on Alcohol and Substance Abuse
TX
Questioned Costs Allowable Costs / Cost Principles Reporting
BVCASA agrees and has already taken corrective action by reconfiguring the system to break out reportable and nonreportable expenditures to ensure the appropriate amount of indirect costs is reported as well as performing a more detailed review of the indirect cost allocation each month.
BVCASA agrees and has already taken corrective action by reconfiguring the system to break out reportable and nonreportable expenditures to ensure the appropriate amount of indirect costs is reported as well as performing a more detailed review of the indirect cost allocation each month.
View Audit 307039 Questioned Costs: $1
Finding 398363 (2023-001)
Material Weakness 2023
Winslow Residential Hall, Inc.
AZ
Reporting § 200.512
The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was...
The SF425 report submission was late due to WRHI implementing a new accounting system. WRHI transitioned from Quick Books in June 30, 2022 to MIP beginning SY 22-23. MIP was not live until November 2022 at which time all reconciliations were completed. Communication of "late submission of SF425" was relayed to BIE Grants Management. Since, WRHI has submitted the SF425's according to BIE Reporting Due Dates for TCS Navajo Schools & Dormitories.
View Audit 307038
Finding 398336 (2023-001)
Material Weakness 2023
Adirondack Community Action Programs, Inc.
NY
Reporting Material Weakness Matching / Level of Effort / Earmarking
Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to...
Name of auditee: Adirondack Community Action Programs, Inc. TIN: 14-1490418 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: June 1, 2022 - May 31, 2023 CAP prepared by: Alan Jones ajones@acapinc.org Finding 2023-001 Adirondack Community Action Programs Inc. (ACAP) is committed to addressing the finding highlighted in the Independent Auditor's Report on Compliance regarding late filing of the Data Collection Form. We recognize the importance of timely reporting for organizational compliance. We were fortunate to receive significant additional unexpected financial resources in the year in question to assist with COVID recovery and support for our work in Child Care. These additional resources were welcomed, but created a temporary significant increase in the workload for our business office. We pride ourselves on our internal controls and comprehensive financial procedures and expect this delay to be isolated to the year in question. As in the past, ACAP will: • Ensure adequate staffing levels given the increases we have been experiencing in annual revenue. • Continue to review our internal processes related to financial reporting and filing deadlines. Identify any bottlenecks or inefficiencies contributing to the delays. • Continue to foster effective communication channels among team members responsible for financial reporting. Continue to ensure everyone understands their roles and responsibilities in meeting filing deadlines. • As always encourage training and development opportunities for staff. • Consider engaging external consultants or advisors to provide guidance around best practices. • Continue to foster a culture of continuous improvement within the organization. Encourage feedback from staff members on ways to streamline processes and identify opportunities for improvement. By implementing these corrective actions, ACAP is confident that we can address this late filing finding and strengthen our financial reporting practices moving forward. We are committed to ensuring timely and accurate reporting to uphold the trust and confidence of our stakeholders.
View Audit 307006
Finding 398335 (2023-002)
Significant Deficiency 2023
Texarkana Arkansas School District
AR
Internal Control / Segregation of Duties Reporting
The District will contact DESE to determine if further steps are needed. The Assistant Superintendent of Student Services will facilitate this action.
The District will contact DESE to determine if further steps are needed. The Assistant Superintendent of Student Services will facilitate this action.
View Audit 307003
Finding 398332 (2023-002)
Significant Deficiency 2023
Goodwill Industries International, INC
MD
Subrecipient Monitoring Reporting Significant Deficiency
Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant...
Management concurs with this recommendation. GII Mission Team plans to complete the FFATA reporting on its Subaward Reporting System (FSRS) for the Federal Communications Commission grant (FCC). The team will provide training to relevant staff on GII’s New Grant Start Up checklist from the GII Grant Management Toolkit that requires a review of Grant Terms and Conditions including the FFATA reporting requirement for federal grants, and training on the process for reporting the FFATA on FSRS. This includes collection of required elements, such as the UEI number, congressional districts zip codes, and level of Federal grants received from subrecipients. Additionally, the supervisor must review and approve the report before submission. Confirmation of successful submission is required for the grant records. GII will review grant startup checklist within 30 days of receipt of grant with program manager and grant accounting staff to ensure all required activities are completed. The team will ensure that the grant start up process is followed with all new federal grants. With the described action plan, GII will strengthen supervision and review controls over evaluating subawards for reporting requirements under FFATA and tracking whether reporting occurs timely and accurately. Persons Responsible for Corrective Action: Martin Scaglione Kristin Pratt Chief Mission Officer Sr. Director Grant Operations and Administration Implementation of the Correction Action Plan: All corrective actions will be completed by June 30, 2024.
View Audit 306999
Finding 398297 (2023-004)
Significant Deficiency 2023
Eugene School District 4j
OR
Reporting Equipment & Real Property Management Significant Deficiency
17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. ...
17. Deficiency #17 SA-2023-004 a. Significant Deficiency - The grant should properly report items in correct categories of expenditures. b. With new staff, the SEFA report was incorrectly reporting expenditures in wrong categories. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.
View Audit 306983
Finding 398290 (2023-003)
Significant Deficiency 2023
Eugene School District 4j
OR
Reporting Significant Deficiency
16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corre...
16. Deficiency #16 SA-2023-003 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With new staff, the SEF A report was incorrectly reporting IDEA expenditures in wrong groups. Once identified by auditors, the SEF A was corrected and submitted. Additional documentation was noted for next fiscal year to ensure federal expenditures are reported accurately. c. This was implemented as of February 2024.
View Audit 306983
Finding 398284 (2023-002)
Significant Deficiency 2023
Eugene School District 4j
OR
Reporting Significant Deficiency
15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent ...
15. Deficiency #15 SA-2023-002 a. Significant Deficiency - The schedule of federal expenditures should report all expenditures related to a federal grant. b. With changes during the audit process to expenditures, this resulted in a misstatement of the original SEF A reported to auditors. Subsequent changes were made once new expenditure information was recorded and the SEF A was appropriately updated. c. This was implemented as of February 2024.
View Audit 306983
Finding 398278 (2023-001)
Significant Deficiency 2023
Eugene School District 4j
OR
Reporting Subrecipient Monitoring Significant Deficiency
14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequen...
14. Deficiency #14 SA-2023-001 a. Significant Deficiency - The District misstated the pass through amounts to sub-recipients for this program. The District made subsequent corrections. b. Proper documentation was not received by Charter Schools for payments made with federal ESSER dollars. Subsequent documentation was received during the audit process. This documentation has been noted for any future disbursements to ensure proper documentation is received beforehand. c. This was implemented as of March 2024
View Audit 306983
Finding 398264 (2023-001)
Significant Deficiency 2023
Brigham Young University - Hawaii
HI
Student Financial Aid Reporting Eligibility
Management's Views and Corrective Action Plan Finding 2023-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assis...
Management's Views and Corrective Action Plan Finding 2023-001 - Non-Compliance with Timely and Accurate Student Enrollment Change Submissions to the National Student Loan Data System (Significant Deficiency) Grantor: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing#: 84.268, 84.063 Award Titles: Federal Direct Student Loan Program, Federal Pell Grant Program A ward Years: 7 /2022 - 6/2024 Management agrees with the finding and proposes the following corrective action plan: Corrective Action Plan: The prior year's corrective action plan was successful in addressing two of three issues identified in previous audits in enrollment reporting. These additional steps will be taken to address the remaining issue noted during the 2023 audit, which resulted in a repeat finding of 2022-001. When a student returns from a leave of absence, PeopleSoft updates the students' program begin date for the student's return date rather than the original program begin date. Daryl Whitford, Registrar, will continue reviewing program begin dates for students returning from a leave of absence to ensure the proper program begin date is reported to NSLDS. In addition, we will review if any PeopleSoft enhancements can be made to provide additional comfort that the program begin elates are accurate in these circumstances. Daryl Whitdord, Registrar, who is responsible for enrollment reporting at Brigham Young University Hawaii will continue to provide training to staff who participate in enrollment reporting to ensure that they are aware of the campus and program enrollment changes to be reported, the details to be reported for each change, and the importance of submitting changes timely. Also, Daryl Whitford, Registrar, will oversee the implementation of a control wherein the University will review program begin dates for students returning from leave of absence to ensure the proper program begin date is reported to NSLDS. Timing: Daryl Whitford, Registrar, will be responsible for overseeing that the items as noted in the corrective action plan section above will be implemented by September 1, 2024. Signed and Acknowledged, Daryl Whitford, Registrar BYU-Hawaii daryl.whitford@byuh.edu 808-675-3730
View Audit 306965
Fahrney-Keedy Memorial Home, Inc.
MD
Reporting Matching / Level of Effort / Earmarking
Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o...
Views of Responsible Officials and Planned Corrective Action: Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track: o Outsourcing of finance function to an outside CPA firm with focus on cleaning up resident billings and enhanced collection efforts of the Home’s outstanding patient receivables. o Outsourcing of dining services at both locations, which is expected to save the Home approximately $100,000 annually. o Workforce reduction in management and ancillary level staff. Establishment of a committee to focus primarily on recruitment of in-house staff, in order to fill open positions and thereby seek to minimize reliance on higher cost contracted/agency staff. o Review of all contracts and monthly expenses to identify further opportunities to reduce expenses. o With the completion of the stormwater infrastructure project in early 2024, the Home is also planning a 36-unit independent living expansion, which is expected to increase cash flows in the future.
View Audit 306951
Assemblies of God Family Services Agency
AR
Reporting § 200.512
Action Taken: NA, form was late due to auditor delay.
Action Taken: NA, form was late due to auditor delay.
View Audit 306925
Finding 398242 (2023-001)
Material Weakness 2023
White Pass School District No. 303
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action t...
Finding ref number: 2023-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Angela Bowen 516 Silverbrook Rd, Randall, WA 98377 360-497-3791 Corrective action the auditee plans to take in response to the finding: The White Pass School District will immediately implement the following controls to assure that the District has adequate internal controls in place for any future expenditures for Capital Projects where federal funds will be used. 1-The District will review the Federal Procurement and contractor requirements prior to submitting applications to use federal funds for Capital Projects. 2- The District will have a meeting with the appropriate staff involved with the project to insure that compliance with the Federal Program Procurement including compliance with the federal wage rate requirements are met. 3- As part of the verification process to ensure adequate internal controls the District will identify who the person will be who will secure and monitor weekly certified payroll from the contractors to stay in compliance with the federal wage rate requirements at the beginning of each project. Anticipated date to complete the corrective action: Effective immediately 5/13/2024
View Audit 306916
Crestwood Court, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contac Person: Jen Swisher, Director of Finance Anticipated Completion Date: December 1, 2023.
View Audit 306914
Casa Grande, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting ...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statement filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward.
View Audit 306911
Tradewinds, Inc.
MO
Reporting
A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounti...
A Director of Finance was hired in March 2023 to ensure timeliness of financial statements filings. An upgraded accounting software (NetSuite) was implemented in May 2023 which created some temporary delays in timeliness of reporting as finance employees were trained on new processes. The accounting software upgrade is creating efficiencies that should facilitate the timely filing of financial statements moving forward. Contact person: Jen Swisher, Director of Finance. Anticipated Completion Date: December 1, 2023.
View Audit 306909
Finding 398180 (2023-001)
Significant Deficiency 2023
Chicago Humanities Festival
IL
Reporting
The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal fundin...
The Festival will implement procedures to ensure an efficient and effective transfer of knowledge when there is turnover of key finance personnel so that the Festival maintains compliance with applicable financial reporting requirements including required audit submission due dates to Federal funding sources. The Festival will also update its financial policies and procedures to include these new procedures and have the updated financial policies and procedures reviewed and approved by the board of directors.
View Audit 306889
Finding 398168 (2023-004)
Significant Deficiency 2023
Wakefield Community School
NE
Subrecipient Monitoring Reporting School Nutrition Programs
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.
View Audit 306885
Finding 398167 (2023-001)
Significant Deficiency 2023
Coxhealth
MO
Questioned Costs Allowable Costs / Cost Principles Reporting
Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applica...
Calculation errors identified during the 2023 Single Audit resulted in a variance between lost revenues and federal program funding received. To correct this variance, lost revenue calculations were updated to adjust patient care revenue to better align with program funding requirements for applicable periods. To account for the questioned costs identified, additional expenses of approximately $460,000 were identified and meet program requirements for allowable expenses related to prevention, mitigation, and response to COVID-19.
View Audit 306883 Questioned Costs: $1
Finding 398164 (2023-001)
Significant Deficiency 2023
Center for Applied Linguistics
DC
Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.210 § 200.331
As of January 2, 2024 CAL, hired a staff account (Melanie Richards) to ensure all expenses are recorded in compliance with performance periods. The Associate Director of Finance will review all postings monthly and consult with the Vice President of Finance on any corrections or recommendations.
As of January 2, 2024 CAL, hired a staff account (Melanie Richards) to ensure all expenses are recorded in compliance with performance periods. The Associate Director of Finance will review all postings monthly and consult with the Vice President of Finance on any corrections or recommendations.
View Audit 306874
Talbot County, Maryland
MD
Reporting
Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked impro...
Our corrective action plan has involved the implementation of clearly defined grant processes and cross training within our department that will help the County to mitigate any future impacts on the timely submission of our single audit report. This is an evolving process that will show marked improvement for the 2024 single audit.
View Audit 306847
Finding 398100 (2023-002)
Significant Deficiency 2023
Warren County Housing Authority
IA
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort ...
Response and Corrective Action Plan The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.
View Audit 306825
« 1 409 410 412 413 781 »