FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
55,681
In database
Filtered Results
18,710
Matching current filters
Showing Page
724 of 749
25 per page

Filters

Clear
Active filters: Reporting
Finding 2479 (2022-002)
Significant Deficiency 2022
Community Action Program Committee, Inc.
FL
Reporting
The Committee’s new CFO has brought the accounting records up-to-date as of August 2023 and reporting submissions are now being filed in a timely manner.
The Committee’s new CFO has brought the accounting records up-to-date as of August 2023 and reporting submissions are now being filed in a timely manner.
View Audit 4237
Finding 2478 (2022-001)
Significant Deficiency 2022
Community Action Program Committee, Inc.
FL
Allowable Costs / Cost Principles Reporting
Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.
Effective June 2022, the Committee contracted with a new outsourced CFO and he has established a reporting and submission calendar which includes our indirect cost plan.
View Audit 4237
Finding 2385 (2022-001)
Material Weakness 2022
Allen County
OH
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and pe...
Regional Planning Commission (RPC) has hired a new Executive Director effective March, 2023. RPC also hired a new Finance Director effective September, 2023, who is experienced in public finance and general reporting requirements. Both staff members are dedicated to ensuring proper procedures and performance going forward. Both staff members will review and sign off on the timely and accurate filing of all grant reporting documentation and requirements.
View Audit 4076
Finding 2381 (2022-003)
Significant Deficiency 2022
County of Otsego
NY
Reporting
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
Corrective Action Plan The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame.
View Audit 4074
Community Health Alliance
NV
Cash Management Reporting
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
The Center has established clear reporting calendars with due dates. With significant turnover within accounting and finance departments, this responsibility has been reassigned and monitored by the CFO.
View Audit 4057
Finding 2359 (2022-001)
Significant Deficiency 2022
Community Health Alliance
NV
Reporting Internal Control / Segregation of Duties
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
The Center has established month end and annual reporting calendars with due dates. With significant turnover within executive and finance departments, this responsibility has been reassigned and monitored by the CFO
View Audit 4057
Finding 2357 (2022-002)
Material Weakness 2022
Contemporary Oriental Medicine Foundation
FL
Reporting Matching / Level of Effort / Earmarking Student Financial Aid
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the informatio...
A. Comments on Findings and Recommendations: 2022-002 – LATE AUDIT We agree with the finding for a late audit. B. Actions Taken or Planned: 2022-002 – LATE AUDIT The Board’s Treasurer for 2022 was unable to assist with the 2022 audit due to a health concern. There was delay in getting the information needed to finalize the financial audit, which then delayed the federal direct loan program audit. This has been rectified with a former Board Treasurer rejoining the Board who has experience from prior years. The college will implement the necessary procedures to prevent future audits from being submitted late.
View Audit 4043
Finding 2352 (2022-002)
Material Weakness 2022
City of Marysville
WA
Subrecipient Monitoring Reporting
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Correc...
Finding caption: The City did not have adequate internal controls for ensuring compliance with federal reporting requirements. Name, address, and telephone of City contact person: Jennifer Ferrer-Santa Ines Finance Director City of Marysville 501 Delta Avenue Marysville, WA 98270 360.363.8017 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The City’s CDBG Grant Manager has developed procedures to ensure all requirements in reporting Federal Funds, including FFATA are met by the City. This also includes review notification and requirements each year for any updates or changes to previously provided guidance. Management will ensure all internal controls are followed including the timely remittance of all reports. Procedures will be developed to provide training to new staff members. In addition, all delinquent reports are being completed by the CDBG Grant Manager and those will be filed no later than 12/31/2023. Anticipated date to complete the corrective action: Staff has already begun taking corrective action by setting up an account in the reporting software and completing the delinquent reports. Procedures are being documented on the process and those procedures will be completed by 12/31/2023.
View Audit 4031
Finding 2308 (2022-001)
Material Weakness 2022
Lowertown Lofts Cooperative
MN
Material Weakness Reporting Internal Control / Segregation of Duties
The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them...
The financial statements and year end accounting adjustments will continue to be prepared by an outside CPA firm at this time. We will continue to monitor the outsourced services, making all related decisions, evaluating the adequacy and results of the services, and accepting responsibility for them.
View Audit 3947
Finding 2300 (2022-002)
Material Weakness 2022
Bellevue School District No. 405
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 ...
Finding caption: The District did not have adequate controls to ensure compliance with federal requirements for test assessment system security. Name, address, and telephone of District contact person: Tom Duenwald, Director of Educational Technology 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4250 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The District did not have a written Test Security and Building Plan (OSPI TSBP) for each school. For our corrective action, the District will create a SharePoint site to retain each school’s annual OSPI TSBP for all standardized state tests starting with the 2023-24 school year. The District Manager of Data, Testing & Research will provide instructions, professional development, and guidance for each school. Each school’s OSPI TBSP will be retained on the SharePoint site. The District Manager of Data, Testing & Research will verify that each school complies. Anticipated date to complete the corrective action: January 1, 2024
View Audit 3931
Bellevue School District No. 405
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Cor...
Finding caption: The District did not have adequate internal controls to ensure compliance with federal requirements for allowable activities and costs. Name, address, and telephone of District contact person: Jenny Hall, Director of Budget 12111 NE 1st Street Bellevue, WA 98005 (425) 456 - 4069 Corrective action the auditee plans to take in response to the finding: The Bellevue School District concurs with this finding. The Budget Department’s internal procedures will be updated to include instructions for budget analysts to verify the correct indirect rate is used when preparing and reviewing grant claims. A shared document showing the historical indirect rates will continue to be updated annually and used as a reference to verify the correct rate is used in any given fiscal year. When preparing claims for reimbursement, a budget analyst will compare the indirect rate that is hard-coded in OSPI’s iGrants claim system to the calculated maximum indirect rate allowable for the fiscal year in which expenditures are incurred to ensure the correct indirect rate is used. When reviewing the claims for reimbursement, the reviewer will check the grant claim for accuracy, including verifying the indirect rate on the grant claims agrees to the calculated maximum indirect rate allowable. Anticipated date to complete the corrective action: September 30, 2023
View Audit 3931 Questioned Costs: $1
Finding 2285 (2022-002)
Significant Deficiency 2022
Boston Architectural College
MA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of ros...
Management’s Corrective Action Plan Finding number: 2022-002 Federal agency: U.S. Department of Education Program: Student Financial Assistance Cluster Assistance Listing #’s 84.063, 84.268 Award year: 2022 Corrective Action Plan The BAC will augment last year’s monthly automation of roster submission with a monthly reconciliation of enrolment status as recorded in our student information system with the data recorded in NSLDS. Management will provide training to those reasonable for reporting enrolment status to NSLDS via the National Student Clearinghouse. This training will include the relevant rules and regulations as well as stress the importance of accuracy and the potential consequences of errors, both to our students and the institution. Timeline for Implementation of Corrective Action Plan The College plans to implement the corrective action plan by October 1, 2023. Contact Person James Ryan, Ph.D. Vice President of Enrollment Management
View Audit 3923
Finding 2283 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3922
Finding 2245 (2022-001)
Material Weakness 2022
Stand Down Housing Westerly, Inc.
RI
Internal Control / Segregation of Duties Reporting
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
The Organization will develop procedures to allow for greater segregation of duties over financial reporting or establish mitigating controls concerned with review and oversight.
View Audit 3870
Finding 2235 (2022-007)
Significant Deficiency 2022
Enlace Chicago
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Significant Deficiency Immigrant and Refugee Housing Assistance Project 2022-007 Reporting Recommendation: We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and ap...
Significant Deficiency Immigrant and Refugee Housing Assistance Project 2022-007 Reporting Recommendation: We recommend that management follow established policies and procedures for timely preparation of reports under program requirements financial reports. Documented timing of preparation and approval should be maintained and documented. Views of Responsible Officials: There is no disagreement with this finding. Action taken in response to finding: Enlace Chicago has continued to review and approve reports prior to submission as required by the state agency. As stated in last year’s finding response, the attestation of review and approval is embedded in the report form provided by the grantor. We will continue to put forth best efforts to take a step further and document preparation and review on the report form to satisfy the internal process requirement. Name of the contact person responsible for corrective action: Laura Velazquez, Director of Budget and Planning Planned completion date for corrective action plan: June 30, 2023
View Audit 3817
Finding 2206 (2022-002)
Material Weakness 2022
Albia Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and...
The District will continue to review and evaluate staff assignments and areas where additional internal control is necessary. The District Office Manager and Administrative Assistant continue to learn new roles and divide responsibilities in the area of payroll processing, data entry, receiving and general ledger at the District level. We are utilizing online payments for lunch accounts, registration and for some activities to reduce overall exposure with cash candling. We have also changed some roles for associates, secretaries and a kitchen assistant to ensure daily deposits, receipts and receipt entry are not under the control of one person.
View Audit 3787
Finding 2161 (2022-001)
Significant Deficiency 2022
Biostl
MO
Subrecipient Monitoring Reporting Significant Deficiency
Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific ...
Finding No. 2022-001 Significant Deficiency Personnel Responsible For Corrective Action: Mike Higgins, VP of Development; Ben Johnson, SVP of Programs; and Grant Manager, to be hired Anticipated Completion Date: Completed Corrective Action Plan: Of the six reports selected for testing, the specific grant report found to be 7 days after the deadline fell at a time of employee transition – when a prior employee with responsibility for report filing moved on to another role at another company and a newly created Grants Coordinator position was filled to take over responsibility. Given the timing of the on-boarding process and education around EDA processing, the report was submitted 7 days late. It should be noted that all subsequent reports were submitted timely. With the establishment of the dedicated Grants Coordinator position (the timing of which coincided with the timing of the cited report), improved controls came into place – namely: 1) dual supervisory review of reports between the direct supervisor of theGrants Coordinator position and the legacy supervisory role of the Senior Vice President Programs; 2) a clearer timeline of reporting was established with project management systems and document repositories (e.g., Salesforce, Asana, and Box) with additional reminders in place to ensure adequate notice is provided to individuals responsible for providing information; and 3) there is a structured follow-up process, at periodic intervals, for report review to ensure deadlines are met. Additionally, in 2023, BioSTL created another new position to ensure internal programmatic and financial control for grants – initiating the hiring of a new Grants Manager role that has already been posted to our website and recruiting has begun. This role will have more dedicated time and responsibility for internal controls and be responsible for timeliness on all reporting and to monitor against all compliance requirements – above and beyond existing and previous supervisory review from the VP, Development and SVP, Programs.
View Audit 3729
Finding 2157 (2022-002)
Material Weakness 2022
Easton Valley Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to look into our internal controls and review procedures to ensure we are operating efficiently as possible with limited staff numbers.
The District will continue to look into our internal controls and review procedures to ensure we are operating efficiently as possible with limited staff numbers.
View Audit 3728
Finding 2111 (2022-003)
Material Weakness 2022
Calhoun Liberty Hospital Association INC
FL
Questioned Costs Reporting Internal Control / Segregation of Duties
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and ...
FEDERAL AWARD PROGRAMS AUDIT FINDING Material Weakness in Internal Control over Compliance Finding (2022-003) Recommendation: We recommend the Association continue to design and implement controls, including levels of review, to ensure reporting is prepared using accurate financial information and in accordance with reporting requirements. Planned Corrective Action: The Association will ensure the appropriate grouping of Medicaid supplemental payments when calculating Total Revenue/Net Charges from patient care. One of the supplemental payments is related to the hospital's eligibility to receive the associated payment under the Medicaid Rural Disproportionate Share Hospital (ROSH) Program or the Rural Financial Assistance Program (RFAP). The RFAP is based upon a fixed sum of money. Therefore, the annual RFAP distribution received by a hospital represents an amount proportional to the hospital's contribution for providing indigent and Medicaid care as compared to all other RFAP eligible rural hospitals and is calculated in accordance with Florida statute. In addition, the Directed Payment Program (OPP}, as approved by the Florida legislature in 2021, provides funding for hospitals that provide inpatient and outpatient services to Medicaid managed care enrollees. This program is intended to address the shortfall to hospitals by collecting Intergovernmental Transfers (IGTs) and Local Provider assessments (LP) to draw down Federal Medicaid Matching dollars.
View Audit 3663 Questioned Costs: $1
Finding 2103 (2022-003)
Material Weakness 2022
Lincoln Hall
NY
Reporting
During the audit, BDO noted that two SF-PPR quarterly reports, two quarterly SF-425 reports, and the annual required financial reporting were not filed on time; certain of these reports did not follow the period reporting requirements of the grant (e.g., the October to December report requirement wa...
During the audit, BDO noted that two SF-PPR quarterly reports, two quarterly SF-425 reports, and the annual required financial reporting were not filed on time; certain of these reports did not follow the period reporting requirements of the grant (e.g., the October to December report requirement was reported using November to January). Further, the Uniform Guidance report was not submitted on time. We have been taking several steps to reinforce adherence to the reporting process. These actions have included staff trainings and a review our current policies and procedures. We are working on aligning the reports generated by our accounting system to be consistent with the requirements reported on the SF-425. We are producing monthly reports to verify charges to the FRP program (as well as other programs) are correctly charged and allocated. The goal of our corrective actions is to significantly limit instances of noncompliance with this requirement.
View Audit 3654
Finding 2095 (2022-002)
Significant Deficiency 2022
Sapphire Community Health, Inc.
MT
Reporting § 200.512
Sapphire Community Health has contracted with an accounting and consulting firm to review records and procedures and to make recommendations for future use in June 2023 and have already begun implementing recommendations.
Sapphire Community Health has contracted with an accounting and consulting firm to review records and procedures and to make recommendations for future use in June 2023 and have already begun implementing recommendations.
View Audit 3653
Finding 2086 (2022-003)
Significant Deficiency 2022
Jewish Community Services, Inc.
MD
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303
Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no dis...
Reporting Emergency Rental Assistance Program - Federal Assistance Listing Number: 21.023 Recommendation: We recommend that the Organization implement the proper policies and procedures to ensure compliance with 2 CFR section 200.303. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: JCS will adopt a two-step process for grant reporting to ensure that deadlines are properly met. Grant reporting process begin will once the month ends and reports will be reviewed two days before the submission is due to ensure all reporting requirements are satisfied. Name of the contact person responsible for corrective action: Nicole Wheeler, Controller Planned completion date for corrective action plan: June 30, 2024
View Audit 3645
Finding 2071 (2022-004)
Material Weakness 2022
Catherine McAuley Center, Inc.
IA
Allowable Costs / Cost Principles Material Weakness Reporting
Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to...
Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will review policies and procedures to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Name of the contact person responsible for corrective action: Paula Land, Executive Director Planned completion date for corrective action plan: On going
View Audit 3591
Finding 1994 (2022-002)
Material Weakness 2022
Good Shepherd Community Center
MS
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. ...
The Center agrees with the recommendation, and it will be implemented by Cindy McCarley no later than January 31, 2024. Some of these procedures have already been put into place in the calendar year 2023 and a thorough review of current procedures will be done to ensure compliance in future audits. The Center believes that all questioned costs were allowable costs as Center staff were diligent in obtaining approvals from the granting organization before spending grant funds.
View Audit 3433 Questioned Costs: $1
Finding 1951 (2022-003)
Material Weakness 2022
Municipality of Gurabo
PR
HUD Housing Programs Reporting
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
We are working in implementing adequate internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2023.
View Audit 3372
« 1 722 723 725 726 749 »