Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,163
In database
Filtered Results
21,413
Matching current filters
Showing Page
586 of 857
25 per page

Filters

Clear
Active filters: Reporting
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: The majority of the certification delays were one day late. Corrective action has been taken. The financial aid office is working jointly with the registrar’s office to report enrollment infor...
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: The majority of the certification delays were one day late. Corrective action has been taken. The financial aid office is working jointly with the registrar’s office to report enrollment information via the National Student Clearinghouse (NSC) which will facilitate more timely reporting of future enrollment status changes to NSLDS and reporting of all significant data elements to NSLDS. Reporting to NSC by the University Registrar’s Office has begun. Anticipated Completion Date: Completed
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid proce...
Name of Responsible Individual: Sarah Christoffersen, Interim Director of Financial Aid Corrective Action: This finding affected a mere 2 of 40 records tested. Corrective action has been taken. The financial aid office has set up daily disbursement record submissions through its financial aid processing system, Jenzabar Financial Aid, which will simplify the process and prevent reporting delays. Anticipated Completion Date: Completed
Finding 341 (2022-001)
Significant Deficiency 2023
CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LT...
CORRECTIVE ACTION PLAN September 25, 2023 Arrive Ministries respectfully submits the following corrective action plan for the year ended March 31, 2023. Arrive Ministries concurs with the findings and recommendations listed below. Name and address of independent public accounting firm: BERGANKDV, LTD. 220 Park Avenue South St. Cloud, Minnesota Audit period: APRIL 1, 2022 TO MARCH 31, 2023 The findings from the September 5, 2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FEDERAL AWARD Assistance Listing Number: 19.510 Federal Program Name: U.S. Refugee Admissions Program Name of Federal Agency: Department of State Finding 2022-001 - Time and Effort Reporting Recommendation: The Organization implement a process to track employee’s time and effort worked on federal programs. Corrective Action: We have implemented a process for employees to certify their time charged to federal programs on a monthly basis. We then adjust the financials as needed. Corrective Action owner: Jennifer Haskett, Senior Accountant Completion Date: 12/1/2022
Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to pro...
Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to provide information to show the date of the posting to their website. At the time of the audit, all reports were posted on the Institute’s website. Corrective Action Plan - Documentation of grant reporting will be maintained in multiple locations for future grant programs. Quarterly reporting is completed for the Education Stabilization Fund. The funds have been expended and the programs are in the closeout process. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - August 1, 2023
Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. •...
Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in October 2021. These changes to the institution’s ECAR information were not submitted until June 2023, subsequent to inquiry by auditors. Corrective Action Plan - The College will review current procedures and adjust accordingly to ensure timely ECAR updates. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2023
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the in...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including eligibility requirements and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Management has requested proof of disability from the tenant that satisfies HUD guidelines and will not renew lease if it is not received. The training and file review will be completed by November 30, 2023. If the tenant does not produce proof of disability their lease will not be renewed on May 11, 2024.
View Audit 460 Questioned Costs: $1
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and docum...
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and documentation process will be created to track, manage and reconcile the disbursement requests sent to COD. This process will aidin recognizing approved disbursements, rejected requests, and posting of disbursements. • The disbursement and reconciliation log will be reviewed by the Asst. Vice President for Student Financial Services as well as the Asst Vice President for Analytics & Audit. Anticipated Completion Date: The disbursement procedures will be monitored on an ongoing basis.
The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the N...
The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the National Student Clearinghouse's (NSC's) system automatically overrides the graduation data in the University's Jenzabar report without notifying the University, a two-step corrective action plan has been initiated. The modified reporting process to improve internal controls consists of the following steps: 1. Upload the initial Jenzabar enrollment reporting into the NSC system which will show full-time enrollment for both the bachelor's degree and the PharmD program; 2. File a second report reflecting the date of completion of the bachelor's degree for all students in the integrated program to remedy the NSC system override of graduation data in the initial Jenzabar report; and 3. Conduct a manual verification of graduation data in the National Student Loan Data System to ensure complete, accurate and timely reporting of graduation information from NSC. The modified reporting process is expected to be fully implemented at the conclusion of the 2023-2024 academic year in conjunction with completion of commencement, which is scheduled to occur in May 2024.
Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of acc...
Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of accounts includes specific accounts for grants and Title I funds, the chart of accounts did not explicitly list all federal revenue (Title I, ESSER Grant, USDA, and Federal Facility Grant). The school has already updated the chart of accounts to account for all federal funds with appropriate identification of revenue sources. This will allow the school to accurately account for monthly revenue and expenditures relating to federal funding sources, along with accurate monthly financial reporting of federal fund usage and expenses. Name of Contact Person: Chaz Patterson-Ellis, Chief Financial Officer, 678-466-7300, chaz.patterson@chatthillscharter.org. Projected Completion Date: Sept 30, 2023. Chaz Patterson-Ellis, Chief Financial Officer.
Finding 176 (2023-001)
Significant Deficiency 2023
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight boar...
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financia...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as...
Criteria: The CARES, CRRSAA, and ARP institutional quarterly portion of reporting requirements involve publicly posting completed forms on the Institution's website. The forms must be conspicuously posted on the Institution's primary website on the same page as the reports of the IHE's activities as to the emergency financial aid grants to students (Student Aid Portion) are posted. This information must also be updated no later than 10 days after the end of each calendar quarter (September 30, and December 31, March 31, and June 30). The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Office of Sponsored Research & Innovation will designate a person to verify that reports are posted by periodically checking the website after request are made. Responsible Person(s): Linda Jackson, VP Sponsored Research & Innovation lrjackson@vuu.edu 804 257-5807. Planned Date of Completion of Corrective Action: December 31, 2023.
Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical...
Criteria: Under the Pell grant and ED loan programs, Institutions are responsbile for timely enrollment reporting to the NSLDS whether they report directly or via a third-party servicer such as the National Student Clearinghouse (NSC). Enrollment reporting in a timely and accurate manner is critical for effective management of the programs. Enrollment information must be reported within 60 days whenever enrollment status changes for students unless a roster is submitted within 60 days. These changes include reductions or increases in attendance levels, withdrawals, graduations, or approved leave-of-absence. The University concurs with this finding and will adhere to the corrective action plan. Corrective Action: The audit for FY22 was not finalized until June 27, 2023. The plan date for correction for this finding was December 31, 2023. Therefore, the plan was not realized due to the timing of completion of the FY22 audit. Now that the FY23 audit is completed, the Registrar and Information Technology will ensure monthly reporting to the National Clearinghouse. In addition, the Registrar will determine the root cause is corrected and enrollment is reported correctly. These procedures will become part of the Registrar's Standard Operating Procedures. Responsbile Person(s): Doreen Dixon, Registrar ddixon@vuu.edu 804 257-5845. Kofi Jack, Chief Information Officer kjack@vuu.edu 804 257-5709. Planned Date of Completion of Corrective Action: December 31, 2023.
Finding 127 (2023-002)
Significant Deficiency 2023
The University did not timely disburse a Pell grant to an eligible student within the payment period. Corrective Actions Taken or Planned: Run the pending Pell Grant report weekly and investigate any returning corrections that were delayed by CPS such as this case. Anticipated Completion Date: Augu...
The University did not timely disburse a Pell grant to an eligible student within the payment period. Corrective Actions Taken or Planned: Run the pending Pell Grant report weekly and investigate any returning corrections that were delayed by CPS such as this case. Anticipated Completion Date: August 1, 2023 Contact Person: Julie Haack
Finding 126 (2023-001)
Significant Deficiency 2023
The University did not accurately or timely report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: Based on these circumstances of a reported status being overwritten by a monthly update, we will do a random audit of all reported withdrawn s...
The University did not accurately or timely report enrollment changes to the National Student Loan Data System (NSLDS). Corrective Actions Taken or Planned: Based on these circumstances of a reported status being overwritten by a monthly update, we will do a random audit of all reported withdrawn students to make sure the correct status has flowed through to NSLDS from NSLC Anticipated Completion Date: December 1, 2023 Contact Person: Julie Haack
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Funds were needed for temporary cash flow shortage and the funds were returned on 7/18/2023.
Finding 2022 - 003: Reporting (Compliance; Internal Controls Over Compliance) Significant Deficiency CFDA 93.772 Tribal Public Health Capacity Building & Quality Umbrella Cooperative Agreement RMTLC plans to learn the current Government system for Federal Financial Report (FFR) reporting and for acc...
Finding 2022 - 003: Reporting (Compliance; Internal Controls Over Compliance) Significant Deficiency CFDA 93.772 Tribal Public Health Capacity Building & Quality Umbrella Cooperative Agreement RMTLC plans to learn the current Government system for Federal Financial Report (FFR) reporting and for accessing general-ledger data. The system was rolled out in 2025 under a new administration and impacted all funding that was awarded before 2025. Consequently, duties such as completing the financial close and producing timely reports have suffered. To address these gaps, the newly hired CPA has training and will lead the effort to bring our FFR and GL reporting processes back to schedule. We expect the corrective actions to be fully implemented before the next FFR filing deadline in Q2 2026."
Finding 2022 - 002: Reporting - Late Data Collection Form Submission Repeat Finding 2020-002, 2021-002 RMTLC hired a new CPA to help ensure that future audits are completed on schedule. However, we are still in a catch-up mode and face a learning curve in delivering those audits promptly. In additio...
Finding 2022 - 002: Reporting - Late Data Collection Form Submission Repeat Finding 2020-002, 2021-002 RMTLC hired a new CPA to help ensure that future audits are completed on schedule. However, we are still in a catch-up mode and face a learning curve in delivering those audits promptly. In addition, the COVID-19 pandemic further delayed the finance team's work. Consequently, this finding is expected to persist for the 2023 audit and for several subsequent audit cycles or at least through 2025.
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistan...
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistance Listing No. 14.269 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000080676; Grant Period - Year Ended December 31, 2022. Recommendation: The County should report grant activity on the financial statements in accordance with GASB accounting and financial reporting principles. Planned Corrective Action: Grant activity will be recorded in accordance with GASB. Person Responsible: Amber Franko, Chief Clerk. Anticipated completion date: Immediately
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistan...
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistance Listing No. 14.269 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000080676; Grant Period - Year Ended December 31, 2022. Recommendation: The data collection form should be completed and submitted by September 30. Planned Corrective Action: Data collection form will be completed and submitted by September 30. Person Responsible: Amber Franko, Chief Clerk. Anticipated completion date: Immediately
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistan...
Community Development Block Grant - Assistance Listing No. 14.228 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000065043, C000070006, C000073770, C000080676; CDBG - Disaster Recovery Grants – Pub. L. No. 113-2 Cluster - Assistance Listing No. 14.269 passed through the Pennsylvania Department of Community and Economic Development - Pass-through Grantor’s Numbers - C000080676; Grant Period - Year Ended December 31, 2022. Recommendation: The individuals who prepare and review the SEFA should ensure it meets the Uniform Guidance schedule requirements. Planned Corrective Action: SEFA will meet Uniform Guidance Schedule Requirements. Person Responsible: Amber Franko, Chief Clerk Anticipated completion date: Immediately
2022-002 - Reporting - Significant Deficiency in Internal Control over Compliance and Other Matter Name and Contact Person: Desiree Rock, Tribal Administrator Corrective Action Plan: Management will ensure that federal grant reporting is filed timely by the reporting deadlines. Proposed Completion D...
2022-002 - Reporting - Significant Deficiency in Internal Control over Compliance and Other Matter Name and Contact Person: Desiree Rock, Tribal Administrator Corrective Action Plan: Management will ensure that federal grant reporting is filed timely by the reporting deadlines. Proposed Completion Date: December 31, 2026
Refer to the Attached Management's Formal Response and Corrective Action Plan.
Refer to the Attached Management's Formal Response and Corrective Action Plan.
Inaccurate Grant Reporting (Material Weakness) Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: No Planned Corrective Action: The City will strengthen internal controls over SEFA identification and prepa...
Inaccurate Grant Reporting (Material Weakness) Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: No Planned Corrective Action: The City will strengthen internal controls over SEFA identification and preparation to ensure compliance with Uniform Guidance single-audit requirements. The City will also implement enhanced review and communication procedures with external auditors, as the condition was significantly impacted by deficiencies in the auditors’ evaluation and classification of major programs during the audit process.
« 1 584 585 587 588 857 »