Corrective Action Plans

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Finding 8256 (2023-001)
Significant Deficiency 2023
University’s Response/Corrective Action Plan: Upon becoming aware of the issue, the University issued a Stop Work Order to the identified subrecipient to cease all work on the award until such time their invoicing and documentation complies with the terms and conditions of the subrecipient agreement...
University’s Response/Corrective Action Plan: Upon becoming aware of the issue, the University issued a Stop Work Order to the identified subrecipient to cease all work on the award until such time their invoicing and documentation complies with the terms and conditions of the subrecipient agreement. Since this issue was contained to a single award and a single department the University completed these steps: 1. Performed an audit of the subrecipients on the award to ensure all were following the requirements of the subrecipient award agreement. The audit was complete on October 13, 2023. 2. The Office of Research & Sponsored Programs (ORSP) and Grants Accounting (GA) completed a subrecipient monitoring training for the department to ensure that they were familiar with the requirements of the agreement and revised their processes for appropriate monitoring of subrecipients. This training was completed on November 7, 2023. This training will be made available to all OHIO principal investigators (PI) via the subrecipient webpage on the Office of Research & Sponsored Programs website by November 30, 2023. 3. ORSP and GA worked closely to develop a new checklist that was shared with all PIs on Tuesday, October 24, 2023, that outlines the PI responsibilities for monitoring subrecipients and reviewing any invoices before payment from the subrecipient to ensure that it complies with the subrecipient agreement terms and conditions. This checklist will also be added as resource for PIs as an additional tool for subrecipient monitoring by November 30, 2023. 4. Developed a subrecipient invoice template that includes all required information to comply with the subrecipient agreement. This invoice template will be sent to all subrecipients when the purchase order is issued to the subrecipient. This practice started on October 23, 2023. 5. Responsible Parties: Heidi Whitney, Director of Grants Accounting and Susan Robb, Assistant Vice President for Research & Sponsored Programs
TMCC will have a meeting with current and future grant directors to emphasize the importance of thoroughly reading grant requirements as spelled out in award notices. Going forward, TMCC will provide orientation for new directors in coordination with the sponsored programs office to review the detai...
TMCC will have a meeting with current and future grant directors to emphasize the importance of thoroughly reading grant requirements as spelled out in award notices. Going forward, TMCC will provide orientation for new directors in coordination with the sponsored programs office to review the details in grant award notices including reporting requirements and budgeted line items.
This is no disagreement with the finding. Management immediately began to review policies and procedures.
This is no disagreement with the finding. Management immediately began to review policies and procedures.
Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal contr...
Condition: A sample of 118 payroll-related expenditures were randomly selected for testing using a random sampling approach, of which included a total of 37 district employees paid & claimed under this grant. These payroll-related expenditures were reviewed to determine if appropriate internal controls were implemented and applicable compliance requirements were met. Upon completing this testing, we noted the following discrepancies: -There were 4 employee salary & benefits claimed that were not included in the 22-4998-E3 grant budget detail. The budget specified teachers & paraprofessionals, and support staff were not included, resulting in known questioned costs of $4,857.50. -There were 11 employees where a portion of the claimed payroll & benefits were deemed allowable per the budget but $8,947.88 was deemed not allowable, resulting in known questioned costs of $8,947.88. -Additionally, there were $6,686.25 of the employee salary & benefits that was not deemed allowable per the budget as the pay period dates did not align with “loss of learning” related pay dates or other approved activities. Plan: The District will review its policies and procedures to ensure that potential expenditures are approved are deemed to be allowable before spending federal funds. In addition, the District will consider implementing a monitoring process to ensure that control procedures are being followed. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District is currently strengthening internal control procedures over grant reporting and monitoring.
View Audit 10700 Questioned Costs: $1
Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: D...
Condition: The School District did not comply with the requirements of filing quarterly reports by the due date set by ISBE. Plan: The District will monitor these filing requirements more closely when the filing deadline approaches. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Dr. Dwayne E. Evans, Superintendent of Schools Management Response: The District will closely monitor upcoming grant filings while continuing to adhere to future reporting deadlines.
Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing th...
Corrective Action to be Taken for Finding 2023-002 - Report Deadline Tracking o Catholic Charities will create a shared calendar for use by the Caseworkers, Program Director, Operations Director, and Fiscal Manager to document all deadlines of required reports and staff responsible for completing the reports. o This calendar will be monitored and updated by all staff with new arrival dates, quarterly report deadlines, close of case report dates, billing dates, Match Grant enrollment dates, 180-day budget deadlines, and 240-day budget deadlines. - Trainings o The Program Director will contact the staff of United States Council of Catholic Bishops, here after referred to as USCCB, when an individual begins employment and request a login and password into the USCCB resource website, MRS Connect, which has all USCCB trainings recorded and saved for staff to review. o Within 30 days of an employee’s start date the individual will participate in all approved USCCB training on reporting requirements. - Case File Review o Within the first week of arrival, the Program Director will review a case file. o Thereafter, a weekly case file review to monitor that case files have required documentation in accordance with the federal guidelines will be completed.
2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies ...
2023-001 Eligibility for Teacher and Principal Training and Recruiting Fund Federal program: ALN 84.367 Teacher and Principal Training and Recruiting Fund Federal agency: U.S. Department of Education Pass-through entity: Colorado Department of Education Criteria: An LEA applies to the SEA for program funding and the amount of the LEA’s allocation that the SEA provides is based on the poverty measure that is reported to the SEA. In this case the District used free and reduced lunch counts to as the poverty measure to report to the SEA. Condition: While we believe the District accurately reported the poverty measure to the SEA, the District was unable to timely provide supporting schedules that tied back to the data reported to the SEA. Management Response and Planned Corrective Actions Criteria: Management agrees with this finding and is working on implementing a verification and reconciliation process and will ensure that future reports are maintained at the time of reporting. Responsibility for Corrective Action: Heidi Anderson, CFO Anticipated Completion Date: Fall 2023
Management’s Views and Corrective Action Plan 2023-001 – Subrecipient Information and Monitoring Grantor: Centers for Disease Control and Prevention (CDC) Passthrough Agency: Massachusetts Department of Public Health Program Name: Massachusetts Community Health Worker for Resilience Award Name: Com...
Management’s Views and Corrective Action Plan 2023-001 – Subrecipient Information and Monitoring Grantor: Centers for Disease Control and Prevention (CDC) Passthrough Agency: Massachusetts Department of Public Health Program Name: Massachusetts Community Health Worker for Resilience Award Name: Community Health Workers for Public Health Response and Resilient Award Year: Various Award Number: INTF4207M03225031012 Assistance Listing Number: 93.495 The Alliance has implemented a template effective December 1, 2023 to be utilized for the communication of the subaward information as well as an initial risk assessment and a continuing reassessment template. Additionally, the Alliance will be developing formalized procedures to communicate with subrecipients. The Alliance will be using a checklist to formally review the initial and continuing agreements and will include high and low risk determinations. These will be implemented in February 2024 and be reviewed on an annual basis for any continued funding. Jill Batty Chief Financial Officer Cambridge Health Alliance 350 Main Street Malden, MA 02148
Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsibl...
Auditor’s Recommendation: The auditor recommends the District implement controls to ensure student files are complete and accurate and conduct training to for Title I personnel and school sites over the appropriate level of written documentation required for different situations. Views of Responsible Officials of Auditee: The district will continue to strengthen current controls and implementnew controls to ensure student files are complete and accurate. This will include training registrars to enhance documentation that is obtained to support the student records for all situations in which a student may be removed from designated cohort.
Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Respon...
Corrective Action Plan The District will implement procedures to ensure planned capital expenditures, using Elementary and Secondary School Emergency Relief Funds, receive approval by either the U.S. Department of Education or the Texas Education Agency prior to the actual purchase. Person(s) Responsible Assistant Superintendent of Business & Finance Anticipated Completion Date Fiscal year 2023-2024
Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign ...
Actions Planned — The school district has implemented a plan to eliminate this finding for federal programs by distributing duties, and adding additional oversite. Program managers have been assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. A principal will act as program manager for Title funds, and the Superintendent will act as program manager for all other federal funds. Request for reimbursement and receipting will be completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entries. This will involve detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible — Business Manager and Superintendent of Schools Planned Completion Date — December 30th, 2023 Disagreement with Finding — None — ISD #695 — Chisholm concurs with the finding. Plan to Monitor — The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.
Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and di...
Actions planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversite. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports given to program managers to assist in the oversight. The Special Education Director acts as a program manager for special ed funds, a Principal acts as program manager for Title funds, and the Superintendent acts as program manager for all other federal funds Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing controls over the review and approval of adjusting journal entries. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 30, 2023 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight for the interim and year-end reporting.
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
Student Financial Aid Cluster – Assistance Listing No.: Various Recommendation: We recommend that the College review the updated GLBA requirements and ensure their WISP includes all required elements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: the College’s WISP will be revised to address GLBA required elements. Name of the contact person responsible for corrective action: Ben Deneen, Chief Information Officer Planned completion date for corrective action plan: January 31, 2024
The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each prop...
The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each proposed position to determine whether, consistent with applicable laws, the position may be paid as a stipend or via other payment rather than as an hourly employee, alleviating the need for reporting hours and easing the transition after the student graduates. In addition, staff in the Provost's office and in Finance will provide additional monitoring of grant costs as needed to ensure compliance. Valerie Hardcastle, Vice President and Exec Director, Inst. Health Innovation. To be completed by March 31, 2024.
December 14, 2023 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 To Whom It May Concern, Liberty Grove Schools will take the following corrective action to address the FY2023 Single Audit Report finding: We will take corrective action to ensure our procurement policy is updat...
December 14, 2023 Donovan CPAs 9292 N. Meridian Street, Suite 150 Indianapolis, IN 46260 To Whom It May Concern, Liberty Grove Schools will take the following corrective action to address the FY2023 Single Audit Report finding: We will take corrective action to ensure our procurement policy is updated and in line with the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements forFederal Awards (“Uniform Guidance”), specifically 2023-001. In addition, Morrise Harbour, Founder & Executive Director of Liberty Grove Schools, will ensure this updated procurement policy is implemented and approved by our Board of Directors. Sincerely, Morrise Harbour Founder & Executive Director
Finding 7954 (2023-001)
Significant Deficiency 2023
U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s writte...
U.S. Department of Education 2023-001 Student Financial Assistance Cluster – Assistance Listing Number: 84.007, 84.003, 84.038, 84.063, 84.268, 93.364 Recommendation: We recommend the College designate an individual to oversee the information security function and work to update the College’s written security program to ensure compliance with all standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College recognized the need to improve their security program and data governance, and this was a catalyst in their decision to outsource the management of their Information Technology functional area. On July 15, 2023, The College engaged Ellucian as its Information Technology partner. Ellucian will be working, along with management, to develop a security program for the College. The College will be establishing appropriate data governance and security protocols and controls as part of the overall security program. The College anticipates having a security program written, approved, and employed by June 30, 2024. Name(s) of the contact person(s) responsible for corrective action: Tana Boone, Vice President of Finance and Administration Planned completion date for corrective action plan: June 2024
2023-003 Material Weakness over Subrecipient Monitoring; Emergency Rental Assistance Program (ERAP), Assistance Listing Number 21.023, U.S. Department of Treasury Recommendation: We recommend that the County create a subrecipient monitoring policy to monitor federal awards in accordance with th...
2023-003 Material Weakness over Subrecipient Monitoring; Emergency Rental Assistance Program (ERAP), Assistance Listing Number 21.023, U.S. Department of Treasury Recommendation: We recommend that the County create a subrecipient monitoring policy to monitor federal awards in accordance with the contract and Uniform grant guidance. The subrecipient monitoring policy should include performing a risk assessment to determine the level of subrecipient monitoring required. Additionally, we recommend the County conduct site visits and/or perform a random sampling of charges based on the results of the risk assessment. Corrective Action: An organization-wide documented policy is being developed by the newly established Grants Management program officers. The new policy will meet current Federal guidance on subrecipient monitoring and will include resources and recommendations for County Departments to perform a risk assessment, internal control assessment, onsite visits, and desk reviews as applicable. Proposed Completion Date: Upon completion and approval of the new subrecipient monitoring policy the County will implement the procedures within 180 days. Name of Contact Person: Patrick Flanary, Chief Financial Officer
Finding 2023-005 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We experienced a system glitch resulting in records that remained in validation tables and did not move to the process reporting tables which prevented proper reporting of work hours pe...
Finding 2023-005 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We experienced a system glitch resulting in records that remained in validation tables and did not move to the process reporting tables which prevented proper reporting of work hours performed. The system did not generate the required certification reports to allow the selected employee to certify their effort. We are reviewing our processes to implement an automated comparison reports of individual employees paid from federal grants and the system generated effort certification report to ensure that the system generates the required effort report to allow the employee to properly certify their effort. We will also ensure that all employees approve/certify actual time worked allotted to federal funds within our time and attendance system to provide another level of certification. This report will be produced quarterly to ensure that system errors are corrected before the required semiannual effort reporting requirement. Anticipated Completion Date: March 1, 2024
View Audit 10337 Questioned Costs: $1
Finding 2023-003 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We agree. We understand that annual reports must be submitted to the agency and quarterly reports uploaded on our website accurately and in a timely manner. We will review our procedur...
Finding 2023-003 Name of Responsible Individual: Tonya Kilpatrick, AVP Finance and Compliance Corrective Action: We agree. We understand that annual reports must be submitted to the agency and quarterly reports uploaded on our website accurately and in a timely manner. We will review our procedures to ensure proper monitoring to ensure report submissions are complete, accurate, and prepared in accordance with the established requirements. We are moving forward to separate grants and contract post-awards from Finance to the newly established Research Administration area. With this restructuring of the department and staffing, we are also establishing a compliance area that will be charged with ensuring reporting requirements are completed based on the required agency guidelines. This new structure will strengthen our review and monitoring of grant compliance. Additionally, review and monitoring of reports will take place to ensure timely and accurate submission for the entire grants and contract portfolio. Anticipated Completion Date: March 1, 2024
Finding 2023-002 Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We agree. We understand that status changes must be submitted, and errors must be corrected in the National Student Clearinghouse and NSLDS in a timely manner. We will review ...
Finding 2023-002 Name of Responsible Individual: Cinnamon Bradley, Associate Dean of Student Affairs Corrective Action: We agree. We understand that status changes must be submitted, and errors must be corrected in the National Student Clearinghouse and NSLDS in a timely manner. We will review our procedures to ensure proper recording of these changes by NSLDS based on our submission to the National Student Clearinghouse. Additionally, we will implement the following processes: • An automated monitoring notification system that will alert us within the established timeframe of status changes to ensure accuracy in both third-party systems. • Change in our submission process to the National Student Clearinghouse from 30 days to occur weekly to ensure timely reporting to NSLDS. Additionally, all student records contained in the NSLDS for the Academic Term will be reviewed every month and the student roster will be reviewed weekly for accuracy in both third-party systems. Anticipated Completion Date: March 1, 2024
Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficien...
Rainier School District #13 respectfully submits the following corrective action plan in response to deficiencies reported in our audit of fiscal year ended June 30, 2023 the audit was completed by the independent auditing firm Pauley Rogers and reported the deficiencies listed below. The deficiencies are listed below, including the adopted plan of action and timeframe for each.1. Single Audit Finding a. Type of deficiency (Single Audit Finding) – During our testing of ESSER for the Single audit, we noted certified payroll reports were not obtained for construction projects before the expense was paid. b. All projects will be reviewed and discussed with contractors to assure proper reporting is done. c. Timeframe Implementation: January 1, 2024
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken unti...
Finding Synopsis: The District has inadequate controls over reviewing and approving quarterly "historical expenditure reports" filed with the Illinois State Board of Education. Action Steps: The District intends to fully implement the recommendation in FY2024, as corrective action was not taken until midway through FY2023.
2023-002 – Gramm Leach Bliley Missing Compliance Requirements. Auditor Description of Condition and Effect. The most recent written security policy fails to address how the College will oversee its information system service providers and the evaluation and adjustment of its information security pro...
2023-002 – Gramm Leach Bliley Missing Compliance Requirements. Auditor Description of Condition and Effect. The most recent written security policy fails to address how the College will oversee its information system service providers and the evaluation and adjustment of its information security program for any changes in the College's operations or the results of risk assessments. Additionally, the College's policy does not include performing annual penetration tests or biannual vulnerability assessments, as required by the Gramm Leach Bliley Act. As a result of this condition, the College isn't meeting the safeguard requirements necessary to comply with the FTC. In addition, the lack of safeguard controls creates an increased risk to highly sensitive data that is possessed by the College. Auditor Recommendation. We recommend that the College implement procedures to ensure that all Gramm Leach Bliley policies are met and confirmed by a second individual. Corrective Action. To address the missing element of Gramm Leach Bliley #6, procedures will be set in place to ensure oversight of our information service providers. A team will review and track who our providers are ensuring they meet our technical requirements in addition to the needs of our students and staff. To address the missing element of Gramm Leach Bliley #7, procedures will be set in place to ensure oversight of our information security protocols. A team will review our procedures at least annually, and make any necessary adjustments as changes to security protocols continue to evolve. Part of the procedures will include mandatory semi-annual information security training required by all staff, in addition to basic security information provided annually to students. Finally procedures to perform annual penetration testing will be established based on relevant identified risks. This could include any vulnerability assessments, in the form of systematic scans or review of information systems reasonably identified. These assessments should be completed at a minimum semi-annually, or whenever there may be material changes in operations that could be impacted. Responsible Party. Director of Information Technology and Student Services. Anticipated Completion Date. January 1, 2024.
Method of Implementation - School District personnel will continue to work closely with the Food Service Director to determine the needs of the District in an effort to reduce year end net cash resources. Person Responsible - Director of Food Servcies; Assistant Business Administrator; and Bu...
Method of Implementation - School District personnel will continue to work closely with the Food Service Director to determine the needs of the District in an effort to reduce year end net cash resources. Person Responsible - Director of Food Servcies; Assistant Business Administrator; and Business Administrator/Board Secretary. Implementation Dates - June 30, 2024
Finding 7819 (2023-002)
Significant Deficiency 2023
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. Current practices will be...
1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The Academy will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. Current practices will be revised to ensure proper documentation is retained supporting all future reports submitted to the State. 3. Official Responsible Samuel Yigzaw, Executive Director, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2024 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
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