Corrective Action Plans

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Finding 386833 (2023-002)
Significant Deficiency 2023
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
Finding 386833 (2023-002)
Significant Deficiency 2023
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
Account Reconciliations are catalogued monthly in both hardcopy and electronic formats. The
Finding 386833 (2023-002)
Significant Deficiency 2023
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
principal auditor tracks the completion of monthly reconciliations. The principal auditor verifies,
Finding 386833 (2023-002)
Significant Deficiency 2023
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
on a test basis, the accuracy and timeliness of account reconciliations, ensure monthly closeout
Finding 386833 (2023-002)
Significant Deficiency 2023
procedures are followed, and that internal controls over the reconcilement process are effective.
procedures are followed, and that internal controls over the reconcilement process are effective.
Finding 386833 (2023-002)
Significant Deficiency 2023
These changes have helped to strengthen our controls over the account reconciliations in general,
These changes have helped to strengthen our controls over the account reconciliations in general,
Finding 386833 (2023-002)
Significant Deficiency 2023
allowing for more accurate and timely completion of many of our monthly reconciliations.
allowing for more accurate and timely completion of many of our monthly reconciliations.
Finding 386833 (2023-002)
Significant Deficiency 2023
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
Audit Reference: 2023-002 Compliance and Significant Deficiency in Internal Control over Compliance with Reporting {Compliance Reporting)
Finding 386833 (2023-002)
Significant Deficiency 2023
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
Management in the Finance and Community Development Departments have decided to let Grants Team member prepare financial reports for ERA grants.
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
The School will have all employees reimbursed under federal grants sign semi-annual certifications or activity reports to verify alllocation of wages.
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
The School wil establish procedures to ensure that budgets for all federal grants are reviewed on an on-going basis.
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discuss...
U.S. Department of Health and Human Services Bullhook Community Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 through June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCY 2023-001 Health Center Program Cluster Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount and for ensuring that documentation is maintained to support the eligibility of sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount recipients and their associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff were retrained on sliding fee policy and procedure. Going forward frequent audits from the sliding fee applications received and entered will be conducted to ensure that proper documentation is maintained. Name(s) of the contact person(s) responsible for corrective action: Kyndra Hall, CEO Planned completion date for corrective action plan: June 30, 2024 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Kyndra Hall, Chief Executive Officer at (406) 395-6904.
Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports wil...
Management Response and Corrective Action Plan: The College runs weekly reports from the Ellucian Colleague system to identify students with CFlags and comment codes for loan limits. While reviewing the report if a student has comment codes for loan limits, the staff member running the reports will research and assign the issue to the appropriate Financial Aid Assistant Director to adjust the loan accordingly. For the student identified, the loan limit was calculated incorrectly in the Colleague system and the student was awarded a federal direct loan that exceeded their maximum total aggregate outstanding loan debt by $2,500. It is our belief this was not an issue of identifying the CFLAG, it was human error with reduction of loans. To correct the issue this student was awarded institutional aid to cover the amount loans were reduced. To confirm that no other student’s were impacted by a similar issue, a CFLAG full audit report was run for 2022. The report was reviewed to determine if there were any other students that had an aggregate loan limit issues. It was confirmed that this student was the only issue. The Office of Financial Aid will be enhancing the rules in our Colleague system to prevent disbursement if the Loan Limit CFlag has not been fully resolved. Staff will also be trained to not solely rely on Colleague’s Loan information and to seek verification of loan limits directly from NSLDS. OFA member that reviews loan limits will need to include the students NSLDS record in the students folder, confirmation of and loan amounts, and detailed description of adjustments. A monthly audit will occur by an Associate Director or the Director to confirm accruary and completeness. Scheduled Date of Completion: 4/15/2024 Contact person responsible: Katrina Bennett, Director of Financial Aid
View Audit 299033 Questioned Costs: $1
Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting...
Education Stabilization Fund – Assistance Listing Number 84.425F Granite State College (recently merged as part of a new college within the University of New Hampshire) will work to resolve the reporting finding for fiscal year 2023 reporting. The College will provide training to staff on reporting policies and procedures to ensure that information is reported in a timely manner. Name(s) of the contact person(s) responsible for corrective action: Susan Zipkin, Director, Accounting and Financial Compliance, University of New Hampshire Planned completion date for corrective action plan: February 29, 2024
With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, ...
With the COVID-19 health pandemic came significant response and relief federal revenues in the General Fund. These funds included reporting requirements that had vague instructions and little subsequent clarifying information. The first GEER and ESSER Annual Report that was submitted on January 29, 2021, requested Full-Time Equivalent (FTE) position data for four different historical dates (9/30/2018, 9/30/2019, 3/13/2020, and 9/30/2020). The District has documentation that agreed and supports three of the four figures reported to the California Department of Education (CDE); however, the supporting documentation for the 9/30/2019 FTE figure did not agree to the figure reported. The report contained the FTE of 1,714.00, but the supporting documentation maintained by the District had an FTE of 2,177.96. Unfortunately, the Fiscal Services Administrator who completed the calculation and submitted the report left employment with the District in June of 2021, so we are unable to determine why a different FTE figure was submitted than showed on the supporting backup documentation maintained by the District. Upon inquiry of the supporting documentation by the external auditors, the District recalculated the position FTE figures for the same period and the District has concluded that the 1,714.00 FTE figure submitted was incorrect.
Finding 386659 (2023-007)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulatio...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: The University should review its policies and procedures on reporting of enrollment status changes to NSLDS to ensure that all status changes are being reported accurately to be in compliance with regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Typically this sort of error does not occur with the NSC and its handling of transmitted data. However, the Registrar’s Office will check enrollment transmissions approximately two weeks following submissions, to affirm proper handling of transmitted data. Name(s) of the contact person(s) responsible for corrective action: Marita Hurst, Registrar Planned completion date for corrective action plan: April 1, 2024
Finding 386653 (2023-006)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033, & 84.038 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Explanation of disagreement with au...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379, 84.033, & 84.038 Recommendation: We recommend the University review all R2T4 calculations to ensure the correct net disbursed amounts are entered for all Title IV aid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid Director will utilize the R2T4 Calculator on COD to determine the correct amount of earned aid when a student withdraws completely. Additional attention will make sure the adjustments are made in Banner & COD in an accurate manner. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: Corrective action plan has already been implemented.
View Audit 298971 Questioned Costs: $1
Finding 386651 (2023-005)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit fin...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.268 Recommendation: We recommend the University evaluate its procedures and policies around reporting to the COD to ensure that student information is reported accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Currently, some files are being transferred automatically between COD & Cabrini by IT and some are being transferred manually by staff. Going forward all files will be transferred manually by the Financial Aid Director on a daily basis to ensure completion. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024
Finding 386650 (2023-004)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ta...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: We recommend the University evaluate its procedures and a policy around packaging Title IV based on need. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be retrained on packaging requirements and the importance of monitoring for over-award situations. The Financial Aid Director will also work with IT to make sure reporting mechanisms are set up to identify potential overawards for timely investigation and review. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 30, 2024
View Audit 298971 Questioned Costs: $1
Finding 386644 (2023-003)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Ex...
Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: The University should review the procedures surrounding the verification process to ensure all necessary support and documentation is obtained and retained in the student files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will enhance the verification process to include guidance regarding which documentation is required to be reviewed and retained for each verification number. The supporting documentation will be maintained in the Financial Aid office records and stored alphabetically by student’s last name for ease of future reference. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: April 1, 2024
Finding 386643 (2023-002)
Significant Deficiency 2023
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a pro...
Student Financial Assistance Cluster – Assistance Listing No. 84.268 Recommendation: The University should ensure all necessary employees receive proper training, support, and time to follow the University’s policies and federal requirements related to monthly reconciliations. There should be a process to maintain all reconciliations to support these were performed as required monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: A monthly schedule will be established and staff assigned to the task of monthly reconciliation will be trained in the federal requirements. This training will include a review of where such files are to be retained. Name(s) of the contact person(s) responsible for corrective action: Sean Hudson, Interim Director of Financial Aid Planned completion date for corrective action plan: May 15, 2024
Finding 386637 (2023-001)
Significant Deficiency 2023
Department of Education Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University ensure proper support and approval is maintained for all Title IV drawdowns. Explanation of disagreement with audit finding...
Department of Education Student Financial Assistance Cluster – Assistance Listing No. 84.063, 84.007, 84.268, 84.379 & 84.033 Recommendation: We recommend that the University ensure proper support and approval is maintained for all Title IV drawdowns. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Approval is documented via email and retained in department files prior to completion of a Title IV drawdown. Name(s) of the contact person(s) responsible for corrective action: Lynda Buzzard, Vice President, Finance & Administration Planned completion date for corrective action plan: Corrective action plan has already been implemented.
Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strength...
Finding Number: 2023‐001 Program Name/Assistance Listing Title: CDBG – Entitlement Grants Cluster Assistance Listing Number: 14.218 Contact Person: Linda Ayres, Community Resource Program Supervisor Anticipated Completion Date: March 2024 Planned Corrective Action: Management will strengthen the Town’s system of internal procedures by providing additional reporting measures for first‐tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). As of the date of this report, management has submitted reports for current subcontracts greater than $30,000 and will submit reports moving forward by the end of the month following the month in which subawards greater than $30,000 are awarded.
Finding 386613 (2023-006)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-006 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The participant mentioned in the finding is an exceptional case; a very low-income older adult participant who has limitations to complete your housing unit repairs. But we gave instructions to the Program Director to identify alternatives to provide assistance to the participant in order to complete the housing repairs.. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director
Finding 386610 (2023-005)
Significant Deficiency 2023
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Acc...
COMMONWEALTH OF PUERTO RICO MUNICIPALITY OF COAMO Corrective Action Plan For the Fiscal Year Ended June 30, 2023 _____________________________________________________________________________________________________________________ Audit Report: Reports on Compliance and Internal Control in Accordance with Government Auditing Standards and OMB Super Circular Uniform Guidance Audit Period: July 1, 2022 – June 30, 2023 Fiscal Year: 2022-2023 Principal Executive: Hon. Juan C. García Padilla, Mayor Contact Person: Mrs. Miraisa David Esparra, Finance and Budget Director Phone: (787) 825-1150 Original Finding Number: 2023-005 Statement of Concurrence or Non concurrence: We concur with the finding. Corrective Action: The housekeepers project financed with COVID19-CDBG funds was administered to serve eligible participants within the municipality’s territorial limits. But we gave instructions to the Program Director to assure full compliance with the program guides, including the completeness and submission of any applicable form, and to visit participants housing units as required by the program guide. Implementation Date: March 21, 2024 Responsible Person: Mr. Héctor R. Sanjurjo Rodríguez Federal Programs Director
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