FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,491
In database
Filtered Results
13,568
Matching current filters
Showing Page
155 of 543
25 per page

Filters

Clear
Active filters: Subrecipient Monitoring
Finding 571843 (2024-001)
Material Weakness 2024
Arkansas Military and First Responders Academy
AR
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment
A revision to the PO process requires a PO to be approved in writing by the Director of Operations and the Superintendent before a purchase can be made.
A revision to the PO process requires a PO to be approved in writing by the Director of Operations and the Superintendent before a purchase can be made.
View Audit 362867
Finding 571841 (2024-007)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Procurement, Suspension & Debarment Subrecipient Monitoring Questioned Costs
The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services...
The City-Parish transitioned the administration of the BRIGHT grant in the first quarter of 2025; therefore, we are unable to obtain some supporting documentation. The City-Parish provided documentation that a change in the project plan/scope from running five trauma centers to a variety of services based on needs and accessibility as opposed to confining them to centers was approved by the grantor agency through the programmatic reports which allowed expenses for gathering events, fitness camps, and activities for the Summer of Hope. This grant period ended September 27, 2024. Expected Implementation Date: June 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development
View Audit 362863 Questioned Costs: $1
Finding 571839 (2024-005)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Questioned Costs Subrecipient Monitoring
The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project r...
The City-Parish acknowledges that the development has not progressed in accordance with the schedule outlined in the original loan agreement with the developer for the Scotlandville Housing Development. At the time of the 2023 disbursement, documentation provided by the developer supported project readiness and anticipated completion timelines; however, subsequent review and monitoring activities identified delays tied to financing, site control, and design completion. At present, the administration is evaluating if it wants to proceed with the project and what contract amendments would be stipulated. The Office of Community Development, working alongside its grant management consultant CSRS, recently initiated a detailed review of the project status and supporting documentation. This review culminated in the identification of potential deficiencies, including unresolved site control issues and the need for updated construction plans. An updated site plan, ownership verification, environmental remediation documentation, and full construction package are being actively pursued, and the developer has been provided a prioritized list of immediate action items to remedy outstanding issues if the project is going to proceed. To bring the project and agreement into compliance, the corrective actions noted below are actively being pursued. These corrective actions are intended to either return the project to a viable status under the existing agreement or establish the necessary conditions to invoke appropriate default provisions should remediation fail. These corrective actions include: Formal reassessment of project viability with CSRS, OCD, and project leadership, including a meeting scheduled for the week of July 1, 2025; Issuance of a formal notice to the developer requesting documentation of progress and corrective actions related to site control, tax clearance, design completion, and permitting; Evaluation of amendment or enforcement actions under the agreement, including potential restructuring of the loan timeline or initiating default proceedings if satisfactory progress is not demonstrated by mid-Q3 2025; Preparation of an updated commitment letter from the current administration to support the developer’s financial closing, contingent on demonstrated progress and documentation clearance, if the administration chooses to move forward with the project. Expected Implementation Date: September 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development
View Audit 362863 Questioned Costs: $1
Finding 571837 (2024-003)
Material Weakness 2024
City of Baton Rouge - Parish of East Baton Rouge
LA
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required...
The City-Parish transitioned the administration of the SLFR grant in the first quarter of 2025; therefore, we are unable to obtain direct clarification if there was other supporting documentation obtained but not included with the invoice. Moving forward, more detailed documentation will be required to substantiate payments and services rendered. Expected Implementation Date: January 2025 Contact person: Kelly LeDuff, Urban Development Director, Office of Community Development Yolanda Burnette-Lankford, Ph.D., Chief Service Office, Office of the Mayor-President
View Audit 362863 Questioned Costs: $1
Finding 571824 (2024-001)
Significant Deficiency 2024
City of Brentwood
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/tak...
Recommendation: The City should evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The City will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Michelle DePew Planned completion date for corrective action plan: June 30, 2025
View Audit 362830
Finding 571802 (2024-003)
Significant Deficiency 2024
Council of Graduate Schools
DC
Questioned Costs Subrecipient Monitoring Eligibility
Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building th...
Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building this requirement into the grants management calendaring system. Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations
View Audit 362812
Finding 571782 (2024-001)
Significant Deficiency 2024
Prc
CA
Questioned Costs Subrecipient Monitoring Reporting § 200.512
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...
Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller
View Audit 362805
Finding 571747 (2024-009)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subre...
The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subrecipient monitoring plans and checklists.
View Audit 362742
Finding 571746 (2024-008)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review...
The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review.
View Audit 362742
Finding 571745 (2024-007)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327
The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.
The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.
View Audit 362742
Finding 571744 (2024-006)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.
Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.
View Audit 362742 Questioned Costs: $1
Finding 571743 (2024-005)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring HUD Housing Programs Questioned Costs § 200.303
The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...
The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.
View Audit 362742
Finding 571742 (2024-004)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.
View Audit 362742
Finding 571741 (2024-003)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the ev...
1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the evaluation of subrecipient risk, review of single audit reports, monitoring. 4. A monitoring Plan has also been developed
View Audit 362742
Finding 571740 (2024-002)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.
View Audit 362742
Finding 571728 (2024-001)
Significant Deficiency 2024
The County of Jefferson
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planne...
Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Kristy Apprill Planned completion date for corrective action plan: June 30, 2025
View Audit 362730
Finding 571717 (2024-001)
Significant Deficiency 2024
Pickaway County
OH
Subrecipient Monitoring Reporting
We will correct our reporting issues with the next required report.
We will correct our reporting issues with the next required report.
View Audit 362715
Finding 571704 (2024-001)
Significant Deficiency 2024
Goddard Riverside Community Center
NY
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs
Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...
Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.
View Audit 362668
Finding 571699 (2024-005)
Material Weakness 2024
Municipality of Añasco
PR
Subrecipient Monitoring Questioned Costs Matching / Level of Effort / Earmarking § 200.302 § 200.403
In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...
In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 362633
Finding 571697 (2024-004)
Material Weakness 2024
Municipality of Añasco
PR
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.302 § 200.403
Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...
Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 362633
Finding 571695 (2024-003)
Material Weakness 2024
Municipality of Añasco
PR
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.1 § 200.302 § 200.403
The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...
The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.
View Audit 362633
Finding 571591 (2024-008)
Significant Deficiency 2024
Housing Authority of the City of Seattle
WA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.
View Audit 362508
Finding 571590 (2024-007)
Significant Deficiency 2024
Housing Authority of the City of Seattle
WA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over insp...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. We also recommend that the Authority review rules and internal controls in place around record retention for completed inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025
View Audit 362508
Finding 571589 (2024-006)
Significant Deficiency 2024
Housing Authority of the City of Seattle
WA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: T...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA has adopted the updated HUD-9886-A in addition to its own Release of Information. The updated release form does not expire and provides more indefinite Release of Information coverage. An additional data field has been created to track households that opt out of their release.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Preventive actions to identify households that opt out of the adopted indefinite Release of Information will be ongoing as part of the regular compliance and quality management process.
View Audit 362508
Finding 571578 (2024-005)
Significant Deficiency 2024
Housing Authority of the City of Seattle
WA
HUD Housing Programs Subrecipient Monitoring Internal Control / Segregation of Duties
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025.
View Audit 362508
« 1 153 154 156 157 543 »