Corrective Action Plans

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Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensiv...
Finding 2025-001: Equipment and Real Property Management – Compliance and Internal Control (Significant Deficiency) Research and Development Cluster View of Responsible Officials and Planned Corrective Action: The University concurs with the auditor’s finding. Management is conducting a comprehensive review of the matter to confirm full compliance with the requirements of 2 CFR 200.313(d)(2). As part of this process, the University is strengthening its internal controls and procedures related to federally funded equipment. Going forward, the University will ensure that all equipment acquired with federal grant funds is tagged, recorded, and supported by complete and applicable documentation. Additionally, procedures will be reinforced to ensure ongoing inventory verification and monitoring to maintain continued compliance with federal regulations. Name of Contact Person(s) Responsible for the Plan: Benjamin Durant, SVP/COO Finance & Administration durantb@montclair.edu Anticipated Completion Date: June 30, 2026
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully f...
USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: Since the USDA loans were settled on December 10, 2020, Presbyterian College has held the required restricted reserves within its investment accounts. The College has confirmed with its USDA loan representative that a fully funded reserve is equal to the total annual payment for each loan. At all times, sufficient assets were maintained to meet the required reserve levels; however, the accounts were not separately titled or formally documented in accordance with the specific administrative requirements of the loan agreements. As soon as is practical, and following guidance regarding timing, the College will work with its investment advisors to make the administrative change to transfer the required balances into separately titled accounts designated “USDA Reserve Account.” The clear account description will ensure proper segregation and documentation of required reserves and prevent these funds from being commingled with other institutional funds in the future. In addition, the Finance Office will document reserve calculations and maintain supporting documentation to ensure ongoing compliance with USDA reserve requirements. Person Responsible for Corrective Action Plan: Elizabeth Oswald-Sease, Vice President of Finance and Administration and Elizabeth Shull, Controller Anticipated Date of Completion: As soon as is practical, but no later than July 1, 2026
Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025
Finding No. 2025-005: Internal Controls over Payroll Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will make every effort to review payroll hours before payroll is posted. Anticipated Completion Date: Fiscal year 2025
Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will continue efforts to prepare the SEFA accurately. Anticipated Completion Date: Fiscal year 2025
Finding No. 2025-004: Grant Tracking and Schedule of Expenditures of Federal Awards (SEFA) Adjustments Responsible Individuals: Trista Olney, Business Manager Corrective Action Plan: The District will continue efforts to prepare the SEFA accurately. Anticipated Completion Date: Fiscal year 2025
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible...
Finding number: 2025-001 Federal agency: U.S. Department of Education Programs: Student Financial Assistance Cluster Assistance Listing #: 84.063 Award year: 2025 Corrective Action Plan Contact Person: Sabina Yesman, Director of Financial Aid A PELL Grant was awarded and disbursed for one ineligible student during the 2024-2025 Academic Year at Benjamin Franklin Cummings Institute of Technology (FC Tech). The error resulted from incomplete synchronization between enrollment and financial aid systems during the system transition period. Specifically, enrollment status and census-date verification were not fully integrated into the automated disbursement workflow, allowing aid to disburse before final eligibility confirmation. FC Tech has taken corrective measures and implemented monitoring and system controls to prevent future errors from occurring. Corrective Action Taken  FC Tech reviewed the student’s record and confirmed the ineligibility.  The PELL Grant award was adjusted to $0, and the disbursement was reversed.  The student account was corrected, and all required accounting and G5 drawdown adjustments were completed. The amount of $3,697 was returned on 12/18/2025  The case was documented internally for training purposes. Preventive Measures Implemented (February 2026) To prevent recurrence, FC Tech has implemented the following controls:  Enrollment Verification Prior to Disbursement All PELL-eligible students must be actively enrolled and confirmed in the Student Information System (Jenzabar) prior to disbursement.  Census-Date Verification Through Multiple Systems Enrollment status at census date is now validated through an integrated, multi-system verification process involving the Jenzabar, our Financial Aid System (PowerFAIDS), and Registrarconfirmed Enrollment Reports.  Delayed Disbursement Timeline Federal Aid disbursements are scheduled to occur no earlier than one week after census date to allow sufficient time for enrollment stabilization, drops, corrections and reconciliation  System Edit/Control Automated system edits have been implemented to prevent a PELL disbursement if census-date enrollment status is missing, unconfirmed, or inconsistent across systems.
Contact Person – Cassandra Heide, City Administrator Corrective Action Plan – Will establish a procedure to review certified payrolls. Completion Date – March 2026
Contact Person – Cassandra Heide, City Administrator Corrective Action Plan – Will establish a procedure to review certified payrolls. Completion Date – March 2026
2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of Februa...
2025-002 – Procurement, Suspension & Debarment Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-002: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.317-200.327, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Beginning February 3, 2026, when guidance was received by the external auditing team, a refresher training on proper procurement methods and processes, which have been adopted by RSU29, has been scheduled. This training includes proper documentation of RFPs and applicable contracts utilized for vendors for all funding levels. Anticipated Completion Date: June 30, 2026.
2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of Febru...
2025-001 – Allowable Activities/Allowable Costs Contact Person Responsible for Corrective Action: Wendy Bradstreet, RSU29 Business Manager Corrective Action: RSU29 has taken the following actions to address finding 2025-001: The district has been implementing new procedures and processes as of February 1, 2026, to correct the issues in question to comply with CFR(s): 2 CFR 200.303, to make sure we remain in compliance with OMB guidelines. Findings have been shared with the Food Services Director and training has been utilized from guidance and resources provided by the Maine Department of Education Nutrition Services site which include financial training and procurement practices and resources provided by the USDA School Nutrition Program regulations (7 CFR Part 210, 215, 220). Internal approvals have been revised to have not only the Food Service Director approving purchases, but an approval from the district Business Manager prior to payment of invoices to vendors. A copy of the OMB Circulars containing the CFR guidelines have been received and reviewed by the Business Manager and applicable grant managers/coordinators to implement a more stringent internal control process and procedure to ensure all requirements are followed. The Business Manager has updated the district’s Food Service Director and central office staff of applicable guidelines to ensure compliance of all projects that is being paid for by federal and/or state funding. Anticipated Completion Date: June 30, 2026.
Finding No. 2025-001 Recommendation: The College shouId continue to review the process for reporting under the financial aid system to ensure accurate reporting of disbursement data to the COD system, focusing on eliminating manual updates. Management Response: The College concurs with this finding....
Finding No. 2025-001 Recommendation: The College shouId continue to review the process for reporting under the financial aid system to ensure accurate reporting of disbursement data to the COD system, focusing on eliminating manual updates. Management Response: The College concurs with this finding. College Corrective Plan: 1. Automation of Data lntegrations: The College has scheduled automated nightly integrations to ensure timely and accurate transfer of disbursement data between PowerFAIDS and Workday. These integrations will run in coordination with the 1 :00 a.m. nightly orchestration to maintain consistency across systems and reduce manual intervention. 2. Staff Training and Support: Rhodes will provide additional training and ongoing support for multiple members of the Financial Aid staff. This training will focus specifically on the processes required to transmit data from the PowerFAIDS system to the Common Origination and Disbursement (COD) system. Strengthening staff proficiency in these procedures will help ensure compliance, reduce transmission errors, and improve overall operational efficiency. Sincerely, Michael D. Morgan, Director of Financial Aid, Rhodes College
Ensuring all bills presented at the board meeting (Bills paid to date, bills to be approved, bills paid after the prior board meeting, are all accounted for and presented to the board for approval.
Ensuring all bills presented at the board meeting (Bills paid to date, bills to be approved, bills paid after the prior board meeting, are all accounted for and presented to the board for approval.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Making sure the reports are submitted to Mrs. Forck for approval and submission to ISBE on or before the 20th of the month deadline.
Reivew of all expenditures with the superintendent and do any required Journal entries to move them prior to closing out the Fiscal year. Transportation invoicing was delayed - and not coded correctly. Making sure all expenses for Title 1 are captured prior to closing out the fiscal year.
Reivew of all expenditures with the superintendent and do any required Journal entries to move them prior to closing out the Fiscal year. Transportation invoicing was delayed - and not coded correctly. Making sure all expenses for Title 1 are captured prior to closing out the fiscal year.
The district will review expenditures to make sure activities June 30 or prior and July 1 through August 31 are accurately accounted for on the expenditure report that requests this split.
The district will review expenditures to make sure activities June 30 or prior and July 1 through August 31 are accurately accounted for on the expenditure report that requests this split.
Reports were submitted after the 20th deadline - some within 2-3 days of that 20th date deadline. Moving forward reports will be submitted to Mrs. Forck to submit to ISBE by the 20th of each month.
Reports were submitted after the 20th deadline - some within 2-3 days of that 20th date deadline. Moving forward reports will be submitted to Mrs. Forck to submit to ISBE by the 20th of each month.
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner with the addition of any current audit entries for the 2024-2025 school year.
The District will review prior year audit entries to ensure all necessary entries have been posted in a timely manner with the addition of any current audit entries for the 2024-2025 school year.
District Bookkeeper will review the funds that general ledger accounts are incorrect, then create a case with E Finance (Michelle Huss) to work on a solution to eliminate outstanding entries once that AJE for FY25 are complete, without it affecting our retained earnings or current year's figures.
District Bookkeeper will review the funds that general ledger accounts are incorrect, then create a case with E Finance (Michelle Huss) to work on a solution to eliminate outstanding entries once that AJE for FY25 are complete, without it affecting our retained earnings or current year's figures.
Reference Number: 2025-001 Name of Contact Person: Julie Bondarchuk, Financial Controller Corrective Action: The expenditure occurred in calendar year 2020 and 2021. Since these funds were emergency funds, no deferred revenue was accrued since staff was uncertain of whether costs would be eligible f...
Reference Number: 2025-001 Name of Contact Person: Julie Bondarchuk, Financial Controller Corrective Action: The expenditure occurred in calendar year 2020 and 2021. Since these funds were emergency funds, no deferred revenue was accrued since staff was uncertain of whether costs would be eligible for reimbursement. Final revenues of $101,355 were received in FY2025, and staff recorded the revenue received on the SEFA, but not the expenditure. Going forward, staff will report expenditures on the SEFA when eligible expenditures are approved by FEMA. Proposed Completion Date: 6/30/2026
Real Estate Director to review submissions prior to due date to ensure reports are submitted on time. Calendar of submission due dates created to ensure proper review is done in a timely manner.
Real Estate Director to review submissions prior to due date to ensure reports are submitted on time. Calendar of submission due dates created to ensure proper review is done in a timely manner.
Family Health Care Clinic, Inc., will implement internal administrative control procedures to ensure that all future audits are completed in a timely manner which will allow for the timely submission of its annual audit to the Single Audit Clearinghouse. Family Health Care Clinic, inc., have already...
Family Health Care Clinic, Inc., will implement internal administrative control procedures to ensure that all future audits are completed in a timely manner which will allow for the timely submission of its annual audit to the Single Audit Clearinghouse. Family Health Care Clinic, inc., have already had a discussion with the auditors about scheduling the audit at an earlier date.
Federal Agency / Pass-Through Entity: U.S. Department of Agriculture / Georgia Forestry Commission Program: Inflation Reduction Act Urban & Community Forestry Program (Federal Assistance Number #10.727) 1. Description of Finding During the audit, it was noted for the three performance reports tested...
Federal Agency / Pass-Through Entity: U.S. Department of Agriculture / Georgia Forestry Commission Program: Inflation Reduction Act Urban & Community Forestry Program (Federal Assistance Number #10.727) 1. Description of Finding During the audit, it was noted for the three performance reports tested, there were no documented review procedures or approvals to validate the information reported to the funding agencies, violating 2 CFR §200.303(a). 2. Statement of Agreement The organization agrees with the finding. 3. Corrective Actions Planned Action 1: For all federally-funded awards, the Development team will provide a draft of each performance report to the Chief Operating Officer for review and approval prior to submission. Action 2: The Chief Operating Officer will request any necessary corrections and/or documentation before approving. Action 3: The Chief Operating Officer will document review and approval of the draft via email copying the Grant & Accounting Specialist on the approval notice. Action 4: The Grant & Accounting Specialist will save approval notices to the Federal Grant Management folder of the Finance shared drive. 4. Responsible Official Don Hemrick, Director of Development 5. Planned Completion Date February 28, 2026 6. Monitoring Plan The Contract CFO will review the approval notices quarterly until approval notices are collected for 100% of performance reports in two consecutive quarters. Trees
Corrective Action Plan Thursday, February 12, 2026 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2025. The findings from the June 30, 2025 audit report dated February 13, 2026 schedule of findings and questioned cost are discu...
Corrective Action Plan Thursday, February 12, 2026 Harrisburg Area Community College respectfully submits the following corrective action plan for the year ended June 30, 2025. The findings from the June 30, 2025 audit report dated February 13, 2026 schedule of findings and questioned cost are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Agency: (Federal Agency per Finding): U.S. Department of Education Audit Period: July 1, 2024 – June 30, 2025 Name and Address of independent public accounting firm: Smith Elliott Kearns & Company, LLC, Certified Public Accountants & Consultants, 804 Wayne Avenue, Chambersburg, Pennsylvania 17201 Finding Type: (per Finding) Federal Awards: Material Weakness in Internal Control over Compliance and Noncompliance Internal Control Type: (please choose the type per the finding)  Material Weakness(es) o Significant Deficiencies Audit Finding No.: 2025-001 Federal Program: (per Finding) Student Financial Assistance Cluster Compliance Requirement: (per Finding) Return of Title IV Funds Audit Finding Title/Statement of Condition: (copy from audit findings documentation): The College did not comply with federal requirements related to the timely return of Title IV funds. Specifically, the College failed to return aid for four students who never attended within the 30-day period required under 34 CFR 668.21(b). In addition, the College did not return funds for one student who began attendance but subsequently required a refund within the 45-day timeframe mandated under 34 CFR 668.173(b). Auditor Recommendation: (copy from audit findings documentation) The College should strengthen its internal controls and monitoring procedures to ensure compliance with federal return-of-funds requirements. This should include timely verification that calculated refund amounts match what is actually returned, improved review processes to confirm that students who never attended are identified promptly, and training for relevant staff to ensure consistent understanding and execution of federal aid return requirements. Specific steps to be taken to correct the situation [including a timetable for performance of the CAP] or reason why corrective action is not necessary (including disagreement with the finding). The College has made several enhancements that should prevent future problems with the return of funds. 1) In fall 2025, the College instituted a new process for collecting data for attendance/participation of students. This process includes a data collection approximately one week into the part of term (the “Academic Participation Data Collection) – and before the disbursement of Title IV aid. It also includes follow up with faculty at several intervals throughout the semester to encourage them to withdraw students who have stopped attending. This improved process gives us clearer and more transparent data on attendance/participation so that aid recalculations and returns can be managed in a more timely manner 2) As of January 2025, the College has implemented a process to prevent the disbursement of Title IV (TIV) aid to students who are not enrolled in a future semester or are not considered actively attending. For example, if a student attended the Fall semester but is not enrolled for the Spring semester, Title IV funds cannot be disbursed if the aid was not originated before the student became ineligible. This process applies in both directions, as disbursement includes both paying funds to a student’s account and reversing funds when appropriate. Accordingly, the Previous Semester Fund Request process is designed to ensure that Title IV funds are either paid or reversed in compliance with federal requirements. 3) The Financial Aid team will continue processing returns at the time that an R2T4 occurs to prevent miscommunications and ensure timely completion. 4) The Financial Aid team and Finance teams will collaborate and engage Bank Mobile to improve the processing of stale checks and timed out funds. Anticipated Completion Date: May 1, 2026 Name(s) and Title(s) of contact person(s) responsible for correction action: Tim Barshinger, Associate Vice-president of Student Enrollment Services Juan Cordoba, Financial Aid Director
Significant Deficiency 2025-001. Equipment and Real Property Management United States Department of Education, Passed-through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Preschool Grants: IDEA Presch...
Significant Deficiency 2025-001. Equipment and Real Property Management United States Department of Education, Passed-through New York State, Department of Education: Special Education Cluster Special Education Grants to States: IDEA Part B ALN: 84.027 Special Education Preschool Grants: IDEA Preschool ALN: 84.173 Condition: The District did not include, as additions in the District’s capital assets inventory records, all equipment purchased with federal awards. Planned Corrective Action: The District will adopt procedures to ensure that equipment purchased with federal funds is included and differentiated in the District’s capital assets inventory records. Responsible Contact Person: Sharon Donnelly, Assistant Superintendent for Business. Harborfields Central School District 2 Oldfield Road Greenlawn, New York 11740 donnellys@harborfieldscsd.org 631-754-5300 Anticipated Completion Date: June 30, 2026.
Views of Responsible Officials and Corrective Action Plan We concur. Management has implemented an IT-led data mapping review of reporting scripts, biweekly error report checks by Financial Aid Director, and increased reporting frequency to every 30 days.
Views of Responsible Officials and Corrective Action Plan We concur. Management has implemented an IT-led data mapping review of reporting scripts, biweekly error report checks by Financial Aid Director, and increased reporting frequency to every 30 days.
Views of Responsible Officials and Corrective Action Plan We concur. Management has formed an Academic Calendar Committee for pre-year review, as well as implemented automated short-term date detection in SIS and instituted a secondary review process for all R2T4 calculations.
Views of Responsible Officials and Corrective Action Plan We concur. Management has formed an Academic Calendar Committee for pre-year review, as well as implemented automated short-term date detection in SIS and instituted a secondary review process for all R2T4 calculations.
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