FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,662
In database
Filtered Results
46,122
Matching current filters
Showing Page
101 of 1845
25 per page

Filters

Clear
Finding 1156687 (2024-004)
Material Weakness 2024
Madonna Center, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles
Management agrees and will develop review procedures to respond to the findings.
Management agrees and will develop review procedures to respond to the findings.
View Audit 369054 Questioned Costs: $1
Finding 1156686 (2024-003)
Material Weakness 2024
Madonna Center, Inc.
TX
Questioned Costs Internal Control / Segregation of Duties
Management agrees and will reimburse the employee for the amounts due for hours worked more than 40 hours in a work week during the fiscal year. Management will develop review procedures to respond to this finding.
Management agrees and will reimburse the employee for the amounts due for hours worked more than 40 hours in a work week during the fiscal year. Management will develop review procedures to respond to this finding.
View Audit 369054 Questioned Costs: $1
Finding 1156685 (2024-002)
Material Weakness 2024
Madonna Center, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management agrees and will develop review procedures to respond to the findings.
Management agrees and will develop review procedures to respond to the findings.
View Audit 369054 Questioned Costs: $1
Finding 1156684 (2024-001)
Material Weakness 2024
Madonna Center, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430
Management agrees with the finding and will work with the City of San Antonio to correct the issue, and develop review procedures to respond to the finding.
Management agrees with the finding and will work with the City of San Antonio to correct the issue, and develop review procedures to respond to the finding.
View Audit 369054 Questioned Costs: $1
Finding 1156683 (2024-002)
Material Weakness 2024
Housing Authority of the City of Ellijay
GA
HUD Housing Programs Internal Control / Segregation of Duties
2024-002 Condition: Deficiencies Noted in Cash Disbursements Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. We will review the cash disbursement documentation process in order to ensure that each disbursement is fully documented prior to check issuance. ...
2024-002 Condition: Deficiencies Noted in Cash Disbursements Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. We will review the cash disbursement documentation process in order to ensure that each disbursement is fully documented prior to check issuance. We will further review our internal control procedures and policies over cash disbursements and conduct regular quality control reviews to ensure compliance with HUD regulations. We will implement any needed procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit. Individual responsible for correction: Ms. Linda Dillard, Executive Director Timeframe: As of December 31, 2025
View Audit 369051
Finding 1156682 (2024-001)
Material Weakness 2024
Housing Authority of the City of Ellijay
GA
Procurement, Suspension & Debarment
2024-001 Condition: Deficiencies Noted in Procurement Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. Going forward we will review and follow our procurement policies and HUD guidelines in obtaining and signing contracts so that all contracts are in accor...
2024-001 Condition: Deficiencies Noted in Procurement Steps to resolve: Management agrees with the audit finding and the auditor’s recommendation. Going forward we will review and follow our procurement policies and HUD guidelines in obtaining and signing contracts so that all contracts are in accordance with applicable HUD regulations. We will implement any needed procedures and changes to ensure that this finding will be cleared by the subsequent fiscal year audit. Individual responsible for correction: Ms. Linda Dillard, Executive Director Timeframe: As of December 31, 2025
View Audit 369051
Finding 1156681 (2024-001)
Material Weakness 2024
Town of Upland
IN
Equipment & Real Property Management § 200.303 § 200.313
Finding 2024-001 Finding Subject: Community Development Block Grant Program- Equipment and Real Property Management. Contact Person Responsible for Corrective Action: Mary Fletcher, Clerk-Treasurer Contact Phone Number and Email Address: (765) 998-7439 ext. 1, mfletcher@uplandindiana.com Views of Re...
Finding 2024-001 Finding Subject: Community Development Block Grant Program- Equipment and Real Property Management. Contact Person Responsible for Corrective Action: Mary Fletcher, Clerk-Treasurer Contact Phone Number and Email Address: (765) 998-7439 ext. 1, mfletcher@uplandindiana.com Views of Responsible Officials: We concur with the finding. Correction Action Plan: The Town of Upland will concur with our asset management consultant and have the missing information added to our asset ledger. Anticipated Completion Date: September 30, 2025
View Audit 369047
Finding 1156680 (2024-001)
Material Weakness 2024
Thf San Gabriel Holdings, LLC
TX
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.512
Name of auditee: THF San Gabriel Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-693-8...
Name of auditee: THF San Gabriel Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-693-8100 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Comments on the Finding and Each Recommendation: For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Action(s) taken or planned on the finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
View Audit 369043
Finding 1156679 (2024-002)
Material Weakness 2024
Employment Connection
MO
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Corrective Action Plan: Strengthen detailed process for review over payroll charges billed to federal programs. To address the significant deficiency over allowable costs identified in the Single Audit, the Organization will enhance its existing review procedures by implementing a more detailed mont...
Corrective Action Plan: Strengthen detailed process for review over payroll charges billed to federal programs. To address the significant deficiency over allowable costs identified in the Single Audit, the Organization will enhance its existing review procedures by implementing a more detailed monthly review process. This will include verifying payroll charges against supporting documentation such as payroll registers, time records, and allocation spreadsheets. Management will also explore the development of a standardized reconciliation checklist and introduce a secondary review step to ensure accuracy and completeness. These measures, combined with continued monthly oversight by the CFO, are intended to reduce the risk of billing errors due to human oversight and reinforce the reliability of payroll cost allocations. Name of Responsible Person: Nora Davis, Chief Financial Officer Anticipated Completion Date: April 30, 2026
View Audit 369034
Finding 1156668 (2024-003)
Material Weakness 2024
Belmont County
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.405
Belmont County Department of Job and Family Services reviews employee’s job duties routinely to determine the most appropriate and accurate cost pool they should be assigned. The essential job duties and how they align with the program area determine cost pool assignment based on the agency’s interp...
Belmont County Department of Job and Family Services reviews employee’s job duties routinely to determine the most appropriate and accurate cost pool they should be assigned. The essential job duties and how they align with the program area determine cost pool assignment based on the agency’s interpretation. As a result of this finding, BCDJFS will reassign the FCFC Coordinator to the shared cost pool and reimburse the shared cost pool from the applicable FCFC allocations through a MOU signed between the council and BCDJFS
View Audit 369030 Questioned Costs: $1
Finding 1156667 (2024-006)
Material Weakness 2024
Adams County
OH
Student Financial Aid Allowable Costs / Cost Principles § 200.302
The Children Service Department will seek legal advice on the implementation of a policy that meets the requirements set for in 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles.
The Children Service Department will seek legal advice on the implementation of a policy that meets the requirements set for in 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles.
View Audit 369025
Finding 1156666 (2024-005)
Material Weakness 2024
Adams County
OH
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Special Tests & Provisions
Training will occur with staff on the correct entry of rates into the SACWIS system and the importance of rates matching what was agreed to with the provider. Staff will review the invoices with the SACWIS entry prior to them being paid by the fiscal officer.
Training will occur with staff on the correct entry of rates into the SACWIS system and the importance of rates matching what was agreed to with the provider. Staff will review the invoices with the SACWIS entry prior to them being paid by the fiscal officer.
View Audit 369025
Finding 1156665 (2024-004)
Material Weakness 2024
Adams County
OH
Allowable Costs / Cost Principles § 200.302 § 200.430 § 200.464
The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.
The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.
View Audit 369025
Finding 1156663 (2024-003)
Material Weakness 2024
Adams County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
The Commissioner’s office will implement additional policies to ensure verification is performed to ensure a vendor is not suspended, debarred, or otherwise excluded from a project and to ensure documentation is maintained.
The Commissioner’s office will implement additional policies to ensure verification is performed to ensure a vendor is not suspended, debarred, or otherwise excluded from a project and to ensure documentation is maintained.
View Audit 369025
Finding 1156661 (2024-004)
Material Weakness 2024
Marquette County
WI
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Finding 2024-004 Repeat of Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster, Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Program ID Number and Title: 437.3561/3681 CW Children an...
Finding 2024-004 Repeat of Finding 2023-004 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster, Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Program ID Number and Title: 437.3561/3681 CW Children and Families State Agency: Wisconsin Department of Children and Families State Program ID Number and Title: 435.560100 ADRC 435.000561/000681 Basic County Allocation State Agency: Wisconsin Department of Health Services State Program ID Number and Title: 395.168 Specialized Transit County Operating Aids (Elderly & Disabled) State Agency: Wisconsin Department of Transportation State Program ID Number and Title: 435.000283 IMAA State Share State Agency: Wisconsin Department of Health Services Award Numbers: Unknown Criteria: 2 CRF 200.303 Internal Controls requires that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements. The State Single Audit Guidelines (SSAG) require that local entities receiving State awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including appropriate review and approval of expenditures. Condition/Context: During our testing, we were unable to view approval for the following number of payroll expenditures in each program: • 93.778: 13 out of 20 expenditures tested. • 435.000561/000681, 437.3561/3681: 7 out of 40 expenditures tested. • 435.560100: 14 out of 20 expenditures tested. For programs 395.168 and 435.000283, these are carried over from the prior year as controls have not changed within the system. These samples were not statistically valid. Corrective Action Plan Corrective Action Planned: In response to Finding 2024-004 regarding Internal Control Over Financial Reporting, note that the County is aware that there is lack of controls over its year-end financial reporting process. The County will endeavor to evaluate the need to increase additional staff to meet the deficiencies noted in the finding. However, due to its size, the County does not feel it is cost-effective to hire the number of employees needed to complete these task in house at this point in time and will rely on an outside audit firm. Administration is aware the current payroll and financial system allows to only go back to view payroll approvals within one year. Name(s) of Contact Person(s) Responsible for Corrective Action: Ron Barger, Marquette County Administrator Anticipated Completion Date: Administration will examine the lack of internal financial reporting on a yearly ongoing basis.
View Audit 369021
Finding 1156659 (2024-002)
Material Weakness 2024
Marquette County
WI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding 2024-002 Repeat of Finding 2023-002 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster, Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services Program Federal Assistance Listing and Title: 21.027 COVID-19 C...
Finding 2024-002 Repeat of Finding 2023-002 Program Federal Assistance Listing and Title: 93.778 Medicaid Cluster, Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services Program Federal Assistance Listing and Title: 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Health and Human Services Pass-Through Agency: Wisconsin Department of Health Services State Program ID Number and Title: 437.3561/3681 CW Children and Families State Agency: Wisconsin Department of Children and Families State Program ID Number and Title: 435.560100 ADRC 435.000561/000681 Basic County Allocation State Agency: Wisconsin Department of Health Services Award Numbers: Unknown Criteria: The State Single Audit Guidelines (SSAG) require that local entities receiving State awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations and program compliance requirements. The Uniform Guidance and State Single Audit Guidelines further require auditors to obtain an understanding of the local entity's internal control over federal and state programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of reports, which should be reviewed and approved by a responsible party other than the original preparer. Condition/Context: The County does not have controls in place to ensure there is documentation of the approval and review of reports prior to submission. Of the reports tested for the current year single audit, 12 of the 13 reports did not have documentation of the review process prior to submittal as follows: 10 of 10 monthly GEARS reports and 1 of 1 WIMCR annual reports did not have documentation of approval, and 1 of 2 monthly SPARC reports did not have documentation of approval. The sample was not statistically valid. Corrective Action Plan Corrective Action Planned: {The county is reviewing and updating its internal controls to put processes in place to ensure documentation of the review process prior to submittal of reports.} Name(s) of Contact Person(s) Responsible for Corrective Action: {Mandy Stanley and Jennifer Vote.} Anticipated Completion Date: {Beginning with reports dated 1/1/2026 and later.}
View Audit 369021
Finding 1156656 (2024-001)
Material Weakness 2024
Cultivate Kansas City, Inc.
MO
Allowable Costs / Cost Principles
Significant Deficiency
Significant Deficiency
View Audit 369013
Finding 1156656 (2024-001)
Material Weakness 2024
Cultivate Kansas City, Inc.
MO
Allowable Costs / Cost Principles
Condition: Program expenses are approved via budget documents and during program director meetings. Recommendation: Any expenses that are associated with a federal grant should be approved by the appropriate program manager on an individual basis as incurred. Action Taken: All expenses are now appro...
Condition: Program expenses are approved via budget documents and during program director meetings. Recommendation: Any expenses that are associated with a federal grant should be approved by the appropriate program manager on an individual basis as incurred. Action Taken: All expenses are now approved by the appropriate supervisor on an individual basis as incurred. Company credit card purchases: As of June 2025, the organization is utililizing an online credit card reporting system that requires supervisors to review and approve purchases. Check requests, mileage and personal expenses: As of September 2025, the organization is requiring that all requests go to the supervisor, which are then reviewed and forwarded to bookkeeping, together with an approval statement, for processing.
View Audit 369013
Finding 1156653 (2024-004)
Material Weakness 2024
Mahnomen County
MN
Eligibility
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will review procedures over application filing. Completion Date – 9/30/2025
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will review procedures over application filing. Completion Date – 9/30/2025
View Audit 369009
Finding 1156651 (2024-003)
Material Weakness 2024
Mahnomen County
MN
Internal Control / Segregation of Duties Reporting
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will implement procedures to ensure accurate reporting. Completion Date – 9/30/2025
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will implement procedures to ensure accurate reporting. Completion Date – 9/30/2025
View Audit 369009
Finding 1156650 (2024-002)
Material Weakness 2024
Mahnomen County
MN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will implement procedures to ensure that federal wage rate standards are followed for federal grant purchases. Completion Date – 9/30/2025
Contact Person – Bruce Starkey, County Administrator Corrective Action Plan – The County will implement procedures to ensure that federal wage rate standards are followed for federal grant purchases. Completion Date – 9/30/2025
View Audit 369009
Finding 1156646 (2024-002)
Material Weakness 2024
Boys & Girls Clubs of Central Mississippi, Inc.
MS
Cash Management Material Weakness
The Organization's management has determined that they received additional funding that was not requested by them. The Organization has discussed this with the granting agency and will pay the excess funds back.
The Organization's management has determined that they received additional funding that was not requested by them. The Organization has discussed this with the granting agency and will pay the excess funds back.
View Audit 369003
Finding 1156645 (2024-005)
Material Weakness 2024
City of New Castle
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Finding 2024-005- Suspension and Debarment Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Suspension & Debarment Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Respo...
Finding 2024-005- Suspension and Debarment Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Suspension & Debarment Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All contracts over $25,000 will now include a Suspension and Debarment Clause. Anticipated Completion Date: Immediately
View Audit 368998
Finding 1156644 (2024-004)
Material Weakness 2024
City of New Castle
IN
Internal Control / Segregation of Duties § 200.303
Finding 2024-004- Reporting Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur ...
Finding 2024-004- Reporting Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All P&E reports will be reviewed and documentation of the review. Anticipated Completion Date: Immediately
View Audit 368998
Finding 1156643 (2024-003)
Material Weakness 2024
City of New Castle
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
Finding 2024-003- Allowable Activities and Allowable Cost Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Activities allowed or unallowed and allowable cost/cost principles. Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Emai...
Finding 2024-003- Allowable Activities and Allowable Cost Finding Subject : Covid-19. Coronavirus State and Local Fiscal Recovery Funds- Activities allowed or unallowed and allowable cost/cost principles. Contact Person Responsible for Corrective Action : Ashley Huffman Contact Phone Number and Email Address: 765-521-6803 nccityclerk@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Claims for ARPA monies will be reviewed to confirm it is allowable. Anticipated Completion Date: Immediately
View Audit 368998 Questioned Costs: $1
« 1 99 100 102 103 1845 »