Corrective Action Plans

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Finding 6545 (2023-012)
Significant Deficiency 2023
State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Referenc...
State Agency: Office of Temporary and Disability Assistance Single Audit Contact: Thomas Cooper Title: Director of Internal Audit Telephone: (518) 473-4601 E-mail Address: Thomas.Cooper@otda.ny.gov Federal Program(s) (ALN # [s]): Temporary Assistance for Needy Families (93.558) Audit Report Reference: 2023-012 Anticipated Completion Date: 11/21/2023 Corrective Action Planned: The deficient subaward amounts referenced amongst the tested are .01% of the amounts reported through Federal Funding Accountability and Transparency Act (FFATA). The errors that occurred during a period when the Office of Temporary and Disability Assistance’s (OTDA) automated process was inaccessible due to the unavailability of the FFATA Subaward Reporting System (FSRS) website. Due to FFATA reporting requirement deadlines, OTDA was forced to manually data enter reportable elements into FFATA. OTDA’s review and controls of FFATA information data entered identified all errors that were material in nature, but overlooked amounts referenced within the finding. OTDA will continue to utilize the automated process for FFATA submittals and review future data entered information.
State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): CCDF Cluster (93.489, 93.575 and 93.596) Audit Report Reference: 2023-011 Anticipated C...
State Agency: Office of Children and Family Services Single Audit Contact: Bonnie Hahn Title: External Audit Liaison Telephone: 518-486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Federal Program(s) (ALN # [s]): CCDF Cluster (93.489, 93.575 and 93.596) Audit Report Reference: 2023-011 Anticipated Completion Date: March 31, 2024 Corrective Action Planned: The Office of Children and Family Services (OCFS) will conduct an analysis of the existing case review tools, interview questions and summaries letters to the district, to determine where changes might strengthen programmatic oversight. In addition, • OCFS will utilize the risk assessment in combination with program analysis to select, schedule and conduct monitoring visits. • OCFS will review and update the existing program monitoring process to include procedures to measure compliance with the Front End Detection System (FEDS)/fraud portion(s) of Child and Family Services Plan.
Finding 6542 (2023-009)
Significant Deficiency 2023
State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Ref...
State Agency: Higher Education Services Corporation Single Audit Contact: Dora Diaz-Crowe Title: Director, Audit Division Telephone: (518) 474-8893 E-mail Address: dora.diaz-crowe@hesc.ny.gov Federal Program(s) (ALN # [s]): Federal Family Education Loans (Guaranty Agencies) (84.032) Audit Report Reference: 2023-009 Corrective Action Planned: Higher Education Services Corporation (HESC) assumes full responsibility for ensuring employees are offboarded timely and will ensure prompt notification to Information Technology Services (ITS) to deprovision these accounts occur timely. Internally, we will work to develop a process, with procedures, to ensure the notification meets a set timeframe. While we have no control over when or how ITS performs the deprovisioning, we will include a procedure to confirm the deprovisioning has occurred as requested. HESC will work with ITS to develop a timeline for deprovisioning and include a procedure to confirm the deprovisioning has occurred within the timeframe. While HESC did not perform a periodic user access review over the Guaranteed Student Loans (GSL), HESC performed this process manually until a decision was made to automate the process. Forced by the pandemic, that system was not available until May 2023; one month after the audit scope. HESC conducted the recertifications, using the new system, in late May and early June 2023. Going forward, we will establish a process, including written procedures, to perform periodic access reviews over our systems with ITS. We will assign responsibility for this task either to Internal Audit or the Internal Controls Unit. The Electronic Financial Network (EFAN) procedures was provided detailing out how these users would be granted access. EFAN established the rules for external constituents accessing HESC systems. The provisioning of access to view the screens was handled through ITS Accounts Management; access was read-only thereby ensuring no data could be overwritten. Additionally, if a user did not access the system within a certain time, their access was automatically terminated. Given that HESC has exited the FFELP, we will no longer be involved with external users accessing the DMCS application and the issue related to this application will no longer exist.
Finding 6539 (2023-006)
Significant Deficiency 2023
State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 ...
State Agency: Housing Trust Fund Corporation (Office of Resilient Homes and Communities) Single Audit Contact: Katie Brennan Title: Executive Director Telephone: (212) 480-7191 E-mail Address: Katie.Brennan@hcr.ny.gov Federal Program(s) (ALN # [s]): CDBG Disaster Recovery Grants – Pub. L. No. 113-2 Cluster (14.269/14.272) Audit Report Reference: 2023-006 Anticipated Completion Date: Corrective Action being implemented as of 11/20/23. Corrective Action Planned: Internal procedures have been amended and are being implemented to allow for corrective and accurate reporting of grants or cooperative agreements for first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) pursuant to the Federal Funding Accountability and Transparency Act (FFATA) (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, herein referred to as the "Transparency Act" that are codified in 2 CFR Part 170.
Finding 6538 (2023-005)
Significant Deficiency 2023
State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: De...
State Agency: State Education Department Single Audit Contact: Jeanne Day Title: Auditor 3 Telephone: 518-474-5919 E-mail Address: Jeanne.Day@nysed.gov Federal Program(s) (ALN # [s]): Child Nutrition Cluster (10.555, 10.559 and 10.582) Audit Report Reference: 2023-005 Anticipated Completion Date: December 2024 Corrective Action Planned: We are in the process of updating instructions for staff to ensure the required report is filed each month in conjunction with the United States Department of Agriculture (USDA) required monthly reports.
Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability t...
Finding 2023-001 Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The Authority will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: December 2023
Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.
Federal funds payback has been completed as required by Federal Transit Authority, as of October 2023.
Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transa...
Finding 2023-001: Delay in submitting the unaudited FDS to HUD Corrective Action Plan: Management has hired a new qualified staff member to fill the gap left by the previous critical employee at the time of financial closing. Management will continue to closely monitor and review financial transaction recordings in a timely manner making sure the data is accurate and complete. Management will continue reviewing, comparing, and reconciling the financial data that will be used as an input for the FDS reporting. Name of Responsible Person: Worku Alem, Director of Finance Projected Completion Date: March 31, 2024
The finding was due in part to the lack of a process to correctly backdate administrative withdrawals when a student is awarded a grade of W after the stated date. This resulted in inconsistent dates reported to NSLDS and in the academic file. Management has met to address this issue. The Offices...
The finding was due in part to the lack of a process to correctly backdate administrative withdrawals when a student is awarded a grade of W after the stated date. This resulted in inconsistent dates reported to NSLDS and in the academic file. Management has met to address this issue. The Offices of Campus Technology, Financial Planning and Registrar have met to discuss processes in place and create new methods by which administrative withdrawals will be handled going forward. Additionally, management is working with Jenzabar to ensure the dates are consistent with the withdrawal option, specifically the awarding of W grades and the related date of last attendance. This process will assist the University in the following ways: students will be reported on the NSLDS report in the appropriate timeframe, a uniform withdrawal date will be recorded in the Offices of the Registrar and Financial Planning and students receive the appropriate grade as indicated by the official academic calendar. This action has been implemented for the final grading period ending on Monday, December 11, 2023. Management will continue to submit enrollment reports to the NSLDS on the schedule submitted annually, ensuring that any changes to student enrollment will be reported as required. The corrective action plan will be undertaken by the Office of the Registrar, under the supervision of the University Registrar and Director of Institutional Research and Effectiveness, Kendra Woodson (Kendra.woodson@converse.edu).
Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requir...
Finding 2023-004 Federal Agency Name: Department of Agriculture Federal Financial Assistance Listing #10.766 Program Name: Community Facilities Loans and Grants Cluster Compliance Requirement: Special Test and Provisions Finding Summary: The Hospital's reserve account is fully funded per the requirements in the loan resolution agreement. However, there is no documented secondary monitoring of the account balance as compared to the required minimum balance. Responsible Individuals: Lisa Weisser, Director of Finance Corrective Action Plan: A qualifying statement will be added to the bi-monthly board report which will qualify the minimum USDA-RD required reserve balance for the board of director's review and oversight. Anticipated Completion Date: January 2024
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion:...
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Stephen Geraci, Superintendent Management Response: The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates. Furthermore, the District submitted their final grant filing on time for project # 22-4998-D2 for the quarter ending 6/30/23 on 7/14/23.
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion:...
Condition: The School District did not comply with the requirements of filing quarterly and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Stephen Geraci, Superintendent Management Response: The District will review the reporting deadlines and file reports moving forward in a timely manner by the due dates.
Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The Associate Director of Financial Aid is responsible for calculating Return of Title IV (R2T4) refunds for all students who withdraw from the College within the first 60% of the payment period using...
Views of Responsible Officials and Planned Corrective Actions: The College agrees with the finding. The Associate Director of Financial Aid is responsible for calculating Return of Title IV (R2T4) refunds for all students who withdraw from the College within the first 60% of the payment period using the Colleague software R2T4 module for calculating refunds. The Director of Financial Aid will provide a secondary review of all calculated R2T4 refunds before funds are returned to the Common Origination and Disbursement system. Names of Contact Persons Responsible for Corrective Action: Barbara Schmitt, Director of Financial Aid Anticipated Completion Date: Changes were effective for the fall 2023 semester
The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this eme...
The Emergency Rental Assistance Program was developed in response to the pandemic and was implemented swiftly to meet the needs of low-income tenants affected by Covid-19. The program design involves fourteen partner agencies and their varying accounting systems. In March 2021, UWMC began this emergency program with an existing system, the Smart Referral Network (SRN) software, which was adapted in order to quickly launch the program. In March of 2022, the SRN tool was replaced with a software system (Neighborly) more specifically designed to administer and report on ERAP. The new data system facilitates reconciliation to the detailed payment data. Management agrees that the expenditures for the reporting period were overstated and accepts the recommendation along with implementing the following corrective action. UWMC conducted a comprehensive reconciliation of program data to financial expenditure records of its partnering agencies through June 30, 2022. In the current fiscal year, all partnering agencies were required to submit program data through the online Neighborly software along with providing a general ledger report that supports and is reconciled to the data submitted prior to receiving reimbursement. We have been reconciling to subgrantee agency general ledgers each month before payment. But given prior period adjustments occasionally made on the agency side, we will make it a cumulative reconciliation going forward for monthly payment. UWMC will perform a final reconciliation with the subrecipient agencies’ general ledgers during the close of the program in Fiscal Year 2024. The finance department is keeping records of all adjustments and accruals that are reconciled monthly and during the close of the program in Fiscal Year 2024. The UWMC staff member overseeing these reconciliations with is: Danae Thomas VP, Finance Danae.Thomas@unitedwaymcca.org (831) 318-1991
Finding 2023-002 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: Material Weakness in internal Control and Material Instance of Non-Compliance Responsible Ind...
Finding 2023-002 Federal Agency Name: US Department of Health & Human Services, California Department of Social Services Program Name: Child Care and Development Fund Cluster CFDA #93.575 Finding Summary: Material Weakness in internal Control and Material Instance of Non-Compliance Responsible Individuals: Debora Dickerson-Sims, Chief Financial Officer and Scott McGrath, Deputy Director Corrective Action Plan: The Commission plans to fully implement the current policies and procedures to ensure the following align with the Subrecipient Monitoring requirements in 2 CFR 200.332. 1) every subaward is clearly identified to the subrecipient as a subaward and includes the information at 2 CFR 200.332(a)(1) through (6) at the time of the subaward, 2) monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, 3) verify that every subrecipient is audited as required by Subpart F of this part. Anticipated Completion Date: June 30, 2024
Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, h...
Finding #2023-003 - Major Federal Award Finding - Reporting Significant Deficiency-in Internal Controls over Compliance Corrective Action Plan: Procedure(s) were drafted covering data collection, storage, and reporting of HEERF data, including setting alerts to comply with the reporting due dates, however, the VP of Finance did not adhere to them. The VP of Finance will meet with the Executive Vice President to set up an accountability structure to ensure that quarterly reports are reviewed and filed on or before the due date. A revised annual report for calendar 2022 will be submitted to the Department of Education.
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental docume...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental documentation will be included in the master security program documentation going forward. 3. Active technology projects and roadmap initiatives that impact GLBA compliance will be expedited. Person Responsible for Corrective Action Plan: Tirrell Howell, Vice President of Information Technology Anticipated Date of Completion: May 31, 2024
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.
View Audit 7953 Questioned Costs: $1
2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...
2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.
Finding 6043 (2023-004)
Significant Deficiency 2023
Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: Septe...
Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: September 30, 2024 Recommendation: The School District should provide training to accounting department personnel in federal programs of the requirements for special reporting under Uniform Grant Guidance, and the School District should require the necessary special reports to be timely prepared by the appropriate accounting department personnel. Michigan Department of Education Action taken: The financial services staff receive training and will meet periodically to review the special reporting requirements. We will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline special reporting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
Finding 2023-004: Quarterly Reporting of Emergency Financial Aid Grants to Students and Annual Reporting for COVID-19 Education Stabilization Fund Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Co...
Finding 2023-004: Quarterly Reporting of Emergency Financial Aid Grants to Students and Annual Reporting for COVID-19 Education Stabilization Fund Contact person responsible for correction action – Mitzi Suhler, Vice President of Enrollment Services Anticipated completion date – June 30, 2023 Corrective action Sterling College agrees with the finding of not meeting the posting deadline for the quarterly reports for March 31, 2023, and June 30, 2023. The reports were posted within the required month but did not meet the ten-day limit for posting. Sterling College recognizes the importance of meeting reporting requirements for all federal programs and if any additional programs were to arise that are similar in nature, we will review the compliance requirements, and prior findings, to ensure proper processes are in place to ensure compliance in reporting are met.
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer ...
Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Comments on Finding and Each Recommendation: During the year ended June 30, 2023, an unauthorized withdrawal in the amount of $689 was made from the reserve for replacements account. The Corporation should transfer funds from the operating cash account in order to reimburse the reserve for replacements account for the unauthorized withdrawal. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. On July 28, 2023, the Corporation transferred $689 from the operating cash account to reimburse the reserve for replacements account for the unauthorized withdrawal.
View Audit 7755 Questioned Costs: $1
Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over financial reporting. Anticipated Date of Complet...
Condition: The School District did not comply with the requirements of filing period and quarterly reports by the due dates set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over financial reporting. Anticipated Date of Completion: June 30, 2024 Name of Contact Person: Mark Crotty, Assistant Superintendent for Business and Operations, CSBO Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with th...
Recommendation: The District should put into place internal controls to ensure all steps of verification are completed by program management, including secondary review of the free and reduced rosters after the verification process has been completed. Action to be taken: The District concurs with the finding and will implement a review process to ensure students selected for the verification process are changed to the proper status. Additionally, the District will retain the proper documentation to support the verification process.
Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in pl...
Recommendation: The District should put into place internal controls that ensure there is a process to verify the free and reduced students submit applications or be switched to full pay status in their software. Action to be taken: The District concurs with the finding and will put procedures in place to verify that free and reduced students all have applications on file and properly qualify for that status.
View Audit 7586 Questioned Costs: $1
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