FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
58,759
In database
Filtered Results
19,666
Matching current filters
Showing Page
784 of 787
25 per page

Filters

Clear
Active filters: Reporting
Finding 374621 (2021-003)
Significant Deficiency 2021
Saint Charles County, Missouri
MO
Subrecipient Monitoring Reporting Significant Deficiency
FFATA Reporting – Community Development Block Grants U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees...
FFATA Reporting – Community Development Block Grants U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2024
View Audit 294294
Finding 374620 (2021-002)
Significant Deficiency 2021
Saint Charles County, Missouri
MO
Subrecipient Monitoring HUD Housing Programs Reporting
FFATA Reporting - Housing Choice Voucher U.S. Department of Housing and urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency ACT (FFATA) reports and training employees on the FFAT...
FFATA Reporting - Housing Choice Voucher U.S. Department of Housing and urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency ACT (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2022
View Audit 294294
Finding 372668 (2021-003)
Material Weakness 2021
Burleson County Hospital District
TX
Reporting
The District will research reporting requirements and thoroughly review future submissions.
The District will research reporting requirements and thoroughly review future submissions.
View Audit 293767
Burleson County Hospital District
TX
Reporting
Care will be taken to submit accurate reports to the portal on a timely basis.
Care will be taken to submit accurate reports to the portal on a timely basis.
View Audit 293767
Finding 372282 (2021-002)
Material Weakness 2021
Hope for Prisoners, Inc.
NV
Reporting Internal Control / Segregation of Duties
Original ‐ Management has since created an SOP that requires all Program Personnel to follow to ensure that the quality controls are properly completed and documented. Peer to Peer client file reviews, along with the Program Support Specialist, whose main func􀀂on is to perform quality control of all...
Original ‐ Management has since created an SOP that requires all Program Personnel to follow to ensure that the quality controls are properly completed and documented. Peer to Peer client file reviews, along with the Program Support Specialist, whose main func􀀂on is to perform quality control of all files, ensures that the quality control review checklist is completed and maintained within all client files. Final ‐ Management has since created a standard opera􀀂ng procedure that requires program personnel to properly complete and document quality control reviews over client files. Hope for Prisoners performs client file quality control reviews through a peer‐to‐peer review process performed by career coaches as well as through a review by the Organiza􀀂on’s Program Support Specialist. The Program Support Specialist’s main job func􀀂on is the performance of quality control reviews of all client files. Both of these reviews ensure that quality control checklists are being properly completed and maintained in all client files.
View Audit 293572
Finding 371953 (2021-007)
Significant Deficiency 2021
Martin University
IN
Reporting Internal Control / Segregation of Duties § 200.302 § 200.510
Controls Over Financial Statement Preparation and Reconciliation Procedures Should be Improved. Corrective action: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accoun...
Controls Over Financial Statement Preparation and Reconciliation Procedures Should be Improved. Corrective action: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Person responsible: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Anticipated Completion Date: June 30, 2024
View Audit 293212
Finding 371944 (2021-006)
Significant Deficiency 2021
Martin University
IN
Subrecipient Monitoring Reporting
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal...
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal and state financial reporting regulations and audit requirements. The University also will provide risk assessment training to all board members and the President’s Cabinet focusing on covering common risk factors of institutions of higher education. The University hired a new CFO in November 2023 and completed its FY2021 audit in December 2023. The University received an extension from the DOE to complete its FY2022 audit by March 2024. Person responsible: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Anticipated Completion Date: June 30, 2024
View Audit 293212
Finding 371938 (2021-003)
Significant Deficiency 2021
Martin University
IN
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
View Audit 293212
Finding 371931 (2021-008)
Significant Deficiency 2021
First Nations Community Healthsource, Inc.
NM
Reporting
2021-008—Reporting Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure the financial close and reporting process has been completed within the required timeframes and are ...
2021-008—Reporting Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure the financial close and reporting process has been completed within the required timeframes and are accurate. Corrective action steps will be identified and implemented as needed. The grant/contract staff will maintain a log of when financial and other grant reports are due. The CFO will review the log and track report submissions to ensure timely completion and submission. To ensure timely completion, the staff will initiate activities to complete required reports and financial close at least 60 days before the deadline. The CFO will be responsible for ensuring the reporting deadlines have been met. Person Responsible: Until the CFO position is filled, Angela Holden (Controller), and Annmol Anand (Senior Accountant), will be responsible for completing the corrective actions. Completion Date: These actions will be implemented within the first 30 days of the audit completion. The completion date will be September 30, 2024.
View Audit 293199
Finding 371305 (2021-007)
Significant Deficiency 2021
City of Bethel, Alaska
AK
Reporting § 200.303
Finding 2021‐007 Late Reporting – Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Expected Completion Date Fiscal Year 2025.
Finding 2021‐007 Late Reporting – Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Expected Completion Date Fiscal Year 2025.
View Audit 292985
Finding 371302 (2021-005)
Material Weakness 2021
City of Bethel, Alaska
AK
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external...
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork. Expected Completion Date Fiscal year 2025.
View Audit 292985
Finding 370816 (2021-004)
Significant Deficiency 2021
Dallas County System of Services, Inc.
AL
Reporting Internal Control / Segregation of Duties
Description of Finding: Lack of separation of duties. The DCSOS is a small organization and during the 2021 audit year, had limited staff. This creates a challenge in achieving segregation of duties within the disbursements and payroll process. Statement of Concurrence or Nonconcurrence: Having ...
Description of Finding: Lack of separation of duties. The DCSOS is a small organization and during the 2021 audit year, had limited staff. This creates a challenge in achieving segregation of duties within the disbursements and payroll process. Statement of Concurrence or Nonconcurrence: Having a proper segregation of duties is essential for minimizing errors, preventing fraud, and maintaining financial integrity within the organization. Corrective Action: Separate duties between authorizing the transaction from entering the transaction, paying the transaction and from reconciling and reporting the transaction. DCSOS agrees with this and has hired a new employee to separate these duties. Proposed Completion Date: Immediate Person Responsible for Corrective Action: Financial Officer
View Audit 292503
Finding 370814 (2021-002)
Significant Deficiency 2021
Dallas County System of Services, Inc.
AL
Allowable Costs / Cost Principles Reporting
Description of Finding Significant weakness in allocation of administrative costs for financial reporting. In the past, DCSOS has elected to use the 10% de minimis allocation for indirect administrative costs for all Federal grants. For State funded grants, administrative costs were a part of the ...
Description of Finding Significant weakness in allocation of administrative costs for financial reporting. In the past, DCSOS has elected to use the 10% de minimis allocation for indirect administrative costs for all Federal grants. For State funded grants, administrative costs were a part of the budget where possible. As the organization has grown quickly in the past 3 years, a systematic process to allocate costs has not been developed and consequently, during the audit process, there was not an ‘explainable allocation’ method to review. DCSOS agrees with this audit finding. Statement of Concurrence or Nonconcurrence: Due to the rapid growth of the organization and limited staffing, a method of calculating and allocating indirect (administrative) costs has not been developed. It is noted through the audit that the absence of following the Uniform Guidance (2 CFR200) could distort the cost to run each program. Therefore, DCSOS agrees with the audit finding. Corrective Action: For the future grant application process, DCSOS will develop a formal method of allocating indirect costs to each program using an explainable method. This process will be implemented in the future grant year 2025. Proposed Completion Date: September 30, 2024 Person Responsible for Corrective Action: Financial Officer
View Audit 292503
Finding 370813 (2021-001)
Significant Deficiency 2021
Dallas County System of Services, Inc.
AL
Reporting Internal Control / Segregation of Duties § 200.512
Description of Finding: Significant weakness in internal control over financials reporting, other matters. A single audit was not filed within 9 months after the year end. In addition, an annual audited financial statement was not filed within the required timeframe, including extensions, 2 CFR 20...
Description of Finding: Significant weakness in internal control over financials reporting, other matters. A single audit was not filed within 9 months after the year end. In addition, an annual audited financial statement was not filed within the required timeframe, including extensions, 2 CFR 200.512. Statement of Concurrence or Nonconcurrence: As a part of the recovery from the pandemic, new programs were added to the DCSOS menu of services. In 2021 it included a new federally funded program which brought the collective total of federal funds to over the $750,000 threshold. Due to covid setbacks in preparing the annual audit, management was unaware of the requirements of a single audit. Therefore, DCSOS agrees with the audit finding. Corrective Action: The DCSOS has hired additional staff in the finance office and prepared a plan to ensure the filing of the 2022- and 2023-year end statements will be prepared and filed prior to the September 30th, 2024 deadline. With a new work plan in place, subsequent year filings for single audits will comply with the single audit filing deadlines. Proposed Completion Date: Immediately Person Responsible for Corrective Action: Financial Officer
View Audit 292503
Finding 370794 (2021-003)
Significant Deficiency 2021
353-365 Housing Development Fund Company, Inc.
NY
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current...
a. Recommendation: The Company should design their internal controls to ensure that the calculation of surplus cash is reviewed and performed timely, to ensure they will comply with HUD guidelines. b. Action(s) Taken/Planned: Management has acknowledged a breach in protocol and deposited the current year's surplus cash on October 1, 2021.
View Audit 292473
Finding 370586 (2021-009)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
Finding 2021-009 Reporting Individual(s) Responsible: Grace Ross, Tribal Treasurer, Tribal Administrator Action: Reviewing reporting requirements with department heads and reviewing reports submitted. Anticipated Completion Date: April 2024
View Audit 292271
Finding 370583 (2021-010)
Material Weakness 2021
Kickapoo Tribe in Kansas
KS
Procurement, Suspension & Debarment Cash Management Material Weakness
Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Antici...
Finding 2021-010 Special Tests and Provisions Individual(s) Responsible: Grace Ross, Tribal Treasurer, Program Directors Action: Be able to provide documentation to show that federal funds were fully protected and insured. Review annual and quarterly reporting to ensure timely filing. Anticipated Completion Date: April 2024
View Audit 292271
Finding 370197 (2021-001)
Significant Deficiency 2021
Envision Community Services INC
IL
Reporting Internal Control / Segregation of Duties
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
View Audit 291773
Finding 370162 (2021-002)
Material Weakness 2021
Jewish Federation of Metropolitan Detroit
MI
Reporting Material Weakness § 200.502 § 200.510
Finding Number: 2021-002 Condition: Controls in place were not sufficient to ensure the accuracy and completeness of the SEFA. Planned Corrective Action: In order to assure the accurate classification of federal grant expenditures, the Federation staff implemented the following controls as part of t...
Finding Number: 2021-002 Condition: Controls in place were not sufficient to ensure the accuracy and completeness of the SEFA. Planned Corrective Action: In order to assure the accurate classification of federal grant expenditures, the Federation staff implemented the following controls as part of their accounting review process: 1) The Senior Accountant responsible for grant accounting and the Senior Director of Finance will perform a complete review of all grant agreements, to determine whether the grants are funded with federal or state funds. 2) The quarterly workpapers will include a copy of the signed grant agreement, a current SEFA schedule, and a general ledger that correctly corresponds to the totals included on the included SEFA. 3) The staff will perform a quarterly review of the State of Michigan website (Michigan.gov/MDHHS) to confirm the funding sources of all existing grants. Contact person responsible for corrective action: Rebecca Stasch, Senior Director of Finance Anticipated Completion Date: 05/31/2023
View Audit 291682
Finding 370138 (2021-001)
Significant Deficiency 2021
Thru Guidance Ministries, Inc.
CA
Reporting
Adequate policies and procedures are to be put in place to ensure timeliness of data requested and will be implemented to ensure future audits are in compliance with the Uniform Guidance timeline beginning after December 31, 2022.
Adequate policies and procedures are to be put in place to ensure timeliness of data requested and will be implemented to ensure future audits are in compliance with the Uniform Guidance timeline beginning after December 31, 2022.
View Audit 291673
Finding 370124 (2021-004)
Material Weakness 2021
Calhoun Liberty Hospital Association INC
FL
Questioned Costs Cash Management Reporting
Material Weakness 2021-004 Actions by Management: Management agrees with the finding as stated and the additional actions that will be taken by the Hospital will endeavor to utilize all grant funds prudently, comply with federal statues, and regulations. The Hospital will implement internal controls...
Material Weakness 2021-004 Actions by Management: Management agrees with the finding as stated and the additional actions that will be taken by the Hospital will endeavor to utilize all grant funds prudently, comply with federal statues, and regulations. The Hospital will implement internal controls and account management requirements.
View Audit 291645 Questioned Costs: $1
Finding 370055 (2021-010)
Material Weakness 2021
Delaware County
OK
Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.502 § 200.510 § 200.514
The BOCC will work to design and implement internal controls to ensure accurate reporting of federal expenditures on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirements.
The BOCC will work to design and implement internal controls to ensure accurate reporting of federal expenditures on the Schedule of Federal Awards (SEFA) and ensure compliance with federal requirements.
View Audit 291562
Finding 369837 (2021-002)
Material Weakness 2021
Trinity Community Housing CORP
IL
HUD Housing Programs Reporting
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291369
Finding 369815 (2021-002)
Material Weakness 2021
Trinity Acres Housing Corporation
IL
HUD Housing Programs Reporting
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
Corrective Action Plan: The Corporation plans has hired a management agent company that will ensure that full accrual-based accounting is performed. Responsible party: Ken Dickerson, Chairman Planned completion date for corrective action plan: Already remediated.
View Audit 291368
Finding 369635 (2021-001)
Significant Deficiency 2021
Mobile Housing Authority
AL
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of ...
Management has reviewed its staffing needs and end of year complexities and requirements necessary to report U.S. GAAP basis financial statements. Management has hired additional staff that possess the necessary accounting and reporting skills and experience to assist with interim reporting, end of year close, reconciliations of all significant account balances, and strengthening the internal controls over financial reporting including amounts reported in the financial data schedule. In addition to these action steps, we will get started earlier in conducting our end of year reconciliations and enhance our over-sight so we can better monitor and evaluate our readiness to report our financial statements in compliance with 24 CFR Section 5.801. Responsible Person: Jeffery J. Bennett, Chief Financial Officer Projected Completion Date: June 30, 2023
View Audit 291023
« 1 782 783 785 786 787 »