FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,575
In database
Filtered Results
53,589
Matching current filters
Showing Page
1222 of 2144
25 per page

Filters

Clear
Fulton Gardens II Corporation
TX
Reporting
The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: Management will transfer from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability.
The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. Response: Management will transfer from the operating account into the tenant security deposit account in an amount sufficient to cover the tenant security deposit liability.
View Audit 304901
Fulton Gardens II Corporation
TX
HUD Housing Programs Reporting
Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the cash withdrawn as soon as possible.
Funds were withdrawn from the reserve for replacement account to cover an operational shortfall and were withdrawn without HUD approval. Response: Management will refund the replacement reserve for the cash withdrawn as soon as possible.
View Audit 304901
Epiphany Housing, Inc.
FL
HUD Housing Programs
The Organization should fund the security deposit account immediately and cease using these funds for operations. In acknowledgement of the seriousness of the issue (security deposit funds had been moved to the operating account), a new control system has been established for a more thorough review ...
The Organization should fund the security deposit account immediately and cease using these funds for operations. In acknowledgement of the seriousness of the issue (security deposit funds had been moved to the operating account), a new control system has been established for a more thorough review of security deposit accounts. Furthermore, the Controller is no longer with the management company.
View Audit 304898
Plainfield Board of Education
NJ
School Nutrition Programs
The District will develop a plan to reduce the food service fund's net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources.
The District will develop a plan to reduce the food service fund's net cash resources below its three month average expenditures as required by CFR Section 210.14 Resource Management (b) Net Cash Resources.
View Audit 304896
Johnsburg Community Unit School District No. 12
IL
Questioned Costs School Nutrition Programs
Condition: The District submitted claims for meal reimbursements that were higher than the meals actually served. Plan: Management will review and implement procedures to ensure the reports used for daily counts match the reports used for submitting the claim to ISBE. Anticipated Date of Completion:...
Condition: The District submitted claims for meal reimbursements that were higher than the meals actually served. Plan: Management will review and implement procedures to ensure the reports used for daily counts match the reports used for submitting the claim to ISBE. Anticipated Date of Completion: 6/30/2024 Name of Contact Person: Annie Mulvaney, Assistant Superintendent Management Response: N/A
View Audit 304891 Questioned Costs: $1
5199 Mission Street Senior Housing, Inc.
CA
HUD Housing Programs Reporting
Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
Administrative delays resulted in poor cash flow in 2023. Those delays have been resolved and Management expects to fund the replacement reserve adequately for 2024 and catch up with the missed deposits from 2023.
View Audit 304886
Finding 394977 (2023-001)
Material Weakness 2023
Nelsonville-York City School District
OH
Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
The Treasurer will review both the elementary and the jr high/high school lunch and breakfast counts prior to the claims being submitted to CRRS.
The Treasurer will review both the elementary and the jr high/high school lunch and breakfast counts prior to the claims being submitted to CRRS.
View Audit 304873
National Church Residences of Southern California D/b/a Burke Manor
OH
Procurement, Suspension & Debarment HUD Housing Programs Reporting
Finding Number: 2023-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 6 months, therefore 3 months were underfunded. Planned Corrective Action: Management will be...
Finding Number: 2023-001 Condition: The Corporation failed to make the required reserve for replacements deposits in the current fiscal year. The Corporation made 3 deposits, a suspension was approved for 6 months, therefore 3 months were underfunded. Planned Corrective Action: Management will be making payments during the year ended August 31, 2024 in order to correct the funding of the replacement reserve account. Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2024 Contact person responsible for corrective action: Jill Kolb, Vice President Housing Accounting Anticipated Completion Date: August 31, 2024
View Audit 304859
Kaaterskill Commons, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kaaterskill Commons, Inc. agrees with the...
Finding #2023-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Kaaterskill Commons, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Bryan Mahoney, Chief Financial Officer, at (518) 828-8090.
View Audit 304840
Finding 394966 (2023-002)
Material Weakness 2023
Chelsea Jewish Nursing Home, Inc.
MA
HUD Housing Programs Cash Management
The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highest quality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Orga...
The Organization was fortunate to have sufficient cash on hand in order to continue to provide the highest quality of care to its residents during the COVID-19 pandemic, primarily as a result of federal and state stimulus funds, which were restricted in usage, received during 2020 and 2021. The Organization made it a priority to ensure that its staff continued to be compensated throughout the pandemic. Accordingly, the Organization kept cash on hand in order to meet the needs of the residents cared for daily and the dedicated staff who serve them. The Organization was not expecting a surplus cash situation at December 31, 2020 or June 30, 2021. Had the Organization not received stimulus funds through programs such as the Provider Relief Fund and Paycheck Protection Program, the Organization would not have had surplus cash at both December 31, 2020 and June 30, 2021. The required deposit due to the residual receipt account for the year ended December 31, 2020 was made on May 31, 2022. The Organization is currently in the process of discussing repayment terms for the deposit due for the period June 30, 2021 with its asset manager.
View Audit 304836
Finding 394965 (2023-001)
Material Weakness 2023
Chelsea Jewish Nursing Home, Inc.
MA
HUD Housing Programs
The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking relationships, and looking at other scenarios which would involve transferring funds to ...
The Organization is a community based non-profit and considers supporting local businesses, including a bank, a worthwhile business practice. The Organization is currently in the process of reviewing its banking relationships, and looking at other scenarios which would involve transferring funds to another institution.
View Audit 304836
Finding 394962 (2023-001)
Significant Deficiency 2023
Polk County, Florida
FL
Reporting Subrecipient Monitoring Significant Deficiency
2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obliga...
2023-001-Reporting Federal Agency: U.S. Department of the Treasury Federal Program Name: Covid-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Recommendation: We recommend corrections to quarterly reports be made in subsequent quarterly reports to ensure obligations match actuality. We recommend timely reconciliation of accounting transactions to allow for accurate reporting of expenditures through the quarter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The findings noted on the FY 22/23 audit regarding expenditures and obligations were in direct correlation with the findings noted on the FY 21/22 audit. At the close of the FY 21/22 audit, quarter one and quarter two reports had been filed with Treasury. Leading into quarter three, corrections to reporting obligations were being addressed and corrected. As of the fourth quarter reporting cycle, all expenses and obligation issues were corrected. Name(s) of the contact person(s) responsible for corrective action: Christia Johnson, Budget and Management Services Director Planned completion date for corrective action plan: As mentioned above, this has already been addressed as part of the FY 21/22 audit that was finalized in April 2023, 7 months into FY 2022/23. The Budget Office will continue to follow the procedures that were put into place more than halfway through FY 22/23.
View Audit 304828
Finding 394961 (2023-002)
Significant Deficiency 2023
Polk County, Florida
FL
Reporting Period of Performance Significant Deficiency
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trai...
Federal Agency: Department of Homeland Security Federal Program Name: Hazard Mitigation Grant Assistance Listing Number: 97.039 Recommendation: We recommend that the quarterly reports be reviewed by an appropriate member of management. That review should be documented to ensure a complete audit trail. In addition, all reports should be stored in a centralized location for easy future access. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is working on implementing a review by management for all HMGP Grant quarterly reports. In addition, this review will be documented and stored in a centralized location for easy future access. The County is looking into creating a policy that would require divisions to save their grant information on a shared drive, while we are also looking at purchasing a grant management software as a repository for all related grant documents. Name(s) of the contact person(s) responsible for corrective action: These HMGP grants are in several divisions, so the directors over those divisions should be responsible for the corrective actions. This would include Tamara Richardson, Utilities Director; Gaye Sharpe, Parks and Natural Resources Director; Jay Jarvis, Roads and Drainage Director; and Keith Tate, Facilities Management Director. Planned completion date for corrective action plan: September 30, 2024
View Audit 304828
City of Fall River
MA
Subrecipient Monitoring Reporting Program Income § 200.328
Condition: As of the June 30, 2023 reporting date, the City’s Project and Expenditure Reports understated expenditures by $629,040. Also, obligations were overstated by approximately $15,000,000. Corrective Action Planned: The City has implemented reconciliation procedures with the City Auditor ...
Condition: As of the June 30, 2023 reporting date, the City’s Project and Expenditure Reports understated expenditures by $629,040. Also, obligations were overstated by approximately $15,000,000. Corrective Action Planned: The City has implemented reconciliation procedures with the City Auditor and the City ARPA Director to reconcile the general ledger with the US Treasury portal prior to submission on a quarterly basis. The ARPA Director reached out to the US Treasury and communicated concerns that obligations cannot be edited on the portal and received guidance on remedies to edit obligations. Anticipated Completion Date: April 30, 2024 Contact: Bridget Almon, Director of Financial Services Kara Humm, ARPA Director Sedryk Sousa, City Auditor
View Audit 304817
Finding 394956 (2023-003)
Material Weakness 2023
Central Vermont Supervisory Union #68
VT
Internal Control / Segregation of Duties
The Director of Finance and Operations will work with staff immediately to ensure that the recommendation from the auditor is implemented immediately. Effective April 1, 2024 – this is in place and happening. Chris Locarno, Director of Finance and Operations, is responsible for implementing this co...
The Director of Finance and Operations will work with staff immediately to ensure that the recommendation from the auditor is implemented immediately. Effective April 1, 2024 – this is in place and happening. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective action plan. We plan to rectify all actions by June 30, 2024.
View Audit 304816
Finding 394955 (2023-002)
Material Weakness 2023
Central Vermont Supervisory Union #68
VT
Allowable Costs / Cost Principles § 200.430
The Director of Finance and Operations will work with staff to ensure that proper documentation is provided and approved, per CVSU process / procedures, for every invoice: not just ESSER related. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective acti...
The Director of Finance and Operations will work with staff to ensure that proper documentation is provided and approved, per CVSU process / procedures, for every invoice: not just ESSER related. Chris Locarno, Director of Finance and Operations, is responsible for implementing this corrective action plan. We plan to rectify all actions by June 30, 2024
View Audit 304816
Finding 394953 (2023-005)
Material Weakness 2023
Southwestern Adventist University
TX
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Material Weakness
Corrective Action: The University has contracted with Grant Works to review current internal controls and develop a comprehensive plan to strengthen compliance and identify gaps in current policies and procedures. The firm will conduct an extensive review of awarded grants and regulations as outline...
Corrective Action: The University has contracted with Grant Works to review current internal controls and develop a comprehensive plan to strengthen compliance and identify gaps in current policies and procedures. The firm will conduct an extensive review of awarded grants and regulations as outlined in 2 CFR 200, providing recommendations and a week-long training for all grant staff, financial management staff, and identified administrators. Contact Person: Austen Powell, Director of Sponsored Projects Administration Completion Date: In progress, contract signed, and services started 3/19/24
View Audit 304813
Southwestern Adventist University
TX
Procurement, Suspension & Debarment
Corrective Action: The University has implemented the following written policy: Under Presidential Executive Order 12549 and Executive Order 12689, Southwestern Adventist University may not contract with parties listed on the General Services Administration's System for Award Management (SAM). SAM ...
Corrective Action: The University has implemented the following written policy: Under Presidential Executive Order 12549 and Executive Order 12689, Southwestern Adventist University may not contract with parties listed on the General Services Administration's System for Award Management (SAM). SAM identifies (via active exclusions) entities that have been debarred, suspended, or excluded from receiving federal contracts, subcontracts, or federal assistance and benefits. In compliance with the Code of Federal Regulations (CFR) Section 180.300, the University includes suspension/debarment provisions in its contracts. By accepting the University’s contracts, the contractor is certifying that, to the best of its knowledge, the contractor and/or any of its principals are not suspended or debarred. Contact Person: Gabriel Morales-Burgos, Assistant Vice President for Financial Administration Completion Date: Completed, 3/26/2024
View Audit 304813
Southwestern Adventist University
TX
Questioned Costs Allowable Costs / Cost Principles
Corrective Action: The University has put in place a two-step process to ensure time and effort is correctly charged to the appropriate account. 1. All new hires and payroll allocation changes will be required to go through the payroll e-mailing group (staffpayroll@swau.edu ) to ensure changes ...
Corrective Action: The University has put in place a two-step process to ensure time and effort is correctly charged to the appropriate account. 1. All new hires and payroll allocation changes will be required to go through the payroll e-mailing group (staffpayroll@swau.edu ) to ensure changes are implemented correctly. 2. Sponsored Projects Administration and the Business office will conduct periodic reviews to ensure personnel costs are being properly allocated. Contact Person: Gabriel Morales-Burgos, Assistant Vice President for Financial Administration Completion Date: Completed, approval finalized on 4/23/24
View Audit 304813 Questioned Costs: $1
Southwestern Adventist University
TX
Special Tests & Provisions
Corrective Action: Management has created a comprehensive WISP. Contact Person: Marcel Sargeant, Vice President for Institutional Research and Effectiveness Completion Date: Final approval voted on 4/2/2024
Corrective Action: Management has created a comprehensive WISP. Contact Person: Marcel Sargeant, Vice President for Institutional Research and Effectiveness Completion Date: Final approval voted on 4/2/2024
View Audit 304813
Finding 394945 (2023-002)
Significant Deficiency 2023
Legal Aid Chicago
IL
Allowable Costs / Cost Principles Reporting Significant Deficiency
Recommendation: We recommend that management review its policies and procedures surrounding cut-off around the end of reporting periods to ensure disbursements are recorded in the correct reporting period. Views of Responsible Official: There is no disagreement with this finding. Action taken in r...
Recommendation: We recommend that management review its policies and procedures surrounding cut-off around the end of reporting periods to ensure disbursements are recorded in the correct reporting period. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: The Organization will continue to enhance our grant-end and year-end transaction monitoring to ensure appropriate treatment of expenses. Additionally, the organization will enhance communication with staff across the Organization to share grant and fiscal-year related deadlines
View Audit 304811
Finding 394944 (2023-001)
Significant Deficiency 2023
Legal Aid Chicago
IL
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: On a monthly basis, the Deputy Director/General Counsel will run ...
Recommendation: We recommend that management implement a control to review PAI time entries to ensure they are accurate. Views of Responsible Official: There is no disagreement with this finding. Action taken in response to finding: On a monthly basis, the Deputy Director/General Counsel will run a LegalServer report on PAI time, including missing activity details, and will follow up with each person to correct their time records as needed. We will also provide additional training to staff on requirements for classifying time as PAI, and the importance of accuracy in timekeeping detail.
View Audit 304811
Cathedral Towers, INC
GA
HUD Housing Programs
Finding Number 2023-2 Condition: Cathedral Towers did not indicate the date and time received on two applications. Criteria: Per HUD Handbook 4350.3, the project owner must indicate on the application the date and time received, either by using and date and time stamp or by writing and initialing...
Finding Number 2023-2 Condition: Cathedral Towers did not indicate the date and time received on two applications. Criteria: Per HUD Handbook 4350.3, the project owner must indicate on the application the date and time received, either by using and date and time stamp or by writing and initialing the date and time received. Cause: Applications are generally stamped with the date and time received and signed by a representative of Cathedral Towers, Inc. Two stamps and signatures were not appropriately applied in tenant files reviewed during compliance testing. Effect: Two tenant applications did not include evidence of the date and time received. Amount in Questioned Cost: $0 Recommendation: Cathedral Towers should review the procedures in place to ensure tenant application files include evidence of the date and time received. Auditee’s Response: Cathedral Towers agreed with the finding and will review the application process to ensure the required steps are performed and documented.
View Audit 304805
Finding 394942 (2023-001)
Significant Deficiency 2023
Fraser Independent Living Project Iv, Apple Grove Court
MN
Management will implement an additional review step to ensure opening balances on the depreciation schedules are in agreement with the prior year ending balances
Management will implement an additional review step to ensure opening balances on the depreciation schedules are in agreement with the prior year ending balances
View Audit 304797
Finding 394941 (2023-001)
Significant Deficiency 2023
Fraser Independent Living Project Iii, Inc., Excelsior Court
MN
Management will implement an additional review step to ensure opening balances on the depreciation schedules are in agreement with the prior year ending balances.
Management will implement an additional review step to ensure opening balances on the depreciation schedules are in agreement with the prior year ending balances.
View Audit 304796
« 1 1220 1221 1223 1224 2144 »