Corrective Action Plans

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Upon learning of the requirement for the Federal Funding Accountability and Transparency Act (FFATA) reporting, the Highway Safety (HS) office completed the reporting in January 2024. The highway safety office completed FFATA reporting for grants from 2019-2023 which resulted in nine sub-awards bein...
Upon learning of the requirement for the Federal Funding Accountability and Transparency Act (FFATA) reporting, the Highway Safety (HS) office completed the reporting in January 2024. The highway safety office completed FFATA reporting for grants from 2019-2023 which resulted in nine sub-awards being reported. Going forward HS will complete the FFATA reporting after the subaward agreement is signed. During the year, HS will review agreements for additional obligations and update the FFATA reporting as necessary. Also, at the end of the year HS will conduct a final review to ensure all FFATA reporting was completed. Additionally, the Internal Review (IR) program has met with all of the grant administrators on January 29, 2024 to let them know about the FFATA requirements for each of their funding types. IR discussed the FFATA reporting requirement for sub-awards over $30,000. Each grant administrator will determine the best way to report their sub-awards in the Federal Subaward Reporting System (FSRS). Contact: Karson James, Highway Safety Grants Coordinator, Highway Safety and Mariá LaBorde, Internal Review Manager, Internal Review Anticipated Completion Date: January 29, 2024
Finding 392365 (2023-001)
Significant Deficiency 2023
Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Auditors recommend that the Organization obtain approval from HUD to repay the loan advances after the initial due date and to establish internal controls to monitor the repayment of loan advances to e...
Section 202 Supportive Housing for the Elderly – Assistance Listing No. 14.157 Recommendation: The Auditors recommend that the Organization obtain approval from HUD to repay the loan advances after the initial due date and to establish internal controls to monitor the repayment of loan advances to ensure compliance with HUD requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procedures have been put in place that all replacement reserve requests due to cash shortfalls are elevated to the VP of Operations who will ensure a plan is in place for timely repayment. Name(s) of the contact person(s) responsible for corrective action: Steve Lodi Planned completion date for corrective action plan: March 21, 2024.
Averett University Corrective Action Plan U.S. Department of Education Averett University respectfully submits that following corrective action plan for the year ended June 30, 2023. Audit Period: June 30, 2023 2023-001 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse...
Averett University Corrective Action Plan U.S. Department of Education Averett University respectfully submits that following corrective action plan for the year ended June 30, 2023. Audit Period: June 30, 2023 2023-001 Lack of timely filing of Data Collection Form to the Federal Audit Clearinghouse Criteria: A Single Audit requires the submission of the Date Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Condition: The DCF for fiscal year 2022-2023 was not submitted to the FAC within the required timeline. Action Taken: Current staffing has been increased to improve the timely preparation and submission of the audit data. The late submission for Fiscal Year 22-23 was an anomaly, the result of what could be called the perfect storm. The Controller resigned on Jun e30, 2023, following within days, by the departure of a Senior Accountant. Adding to the problem, the institution is in the throes of implementing a new ERM. Operations are stabilizing now, even though the CFO/COO resigned April 1, 2024. Filling the vacant CFO/COO position and other vacancies within the Business Office are being given top priority. Again, the untimely filing of FY23 was an anomaly that will not be repeated in further fiscal years. Responsible Party: Dr. Tiffany M. Franks Point of Contact: Gary McCombs Expected date of correction: 6-30-24
I believe we did enter all the details of the items. Part of entering items into the inventory system includes entering the description, serial number where available/applicable, source of funding (If purchased from Federal Funds those Funds were identified in the system, we also identified the FAI...
I believe we did enter all the details of the items. Part of entering items into the inventory system includes entering the description, serial number where available/applicable, source of funding (If purchased from Federal Funds those Funds were identified in the system, we also identified the FAIN when possible), acquisition date, cost, use and location. When items are disposed of, we enter the disposal date, any proceeds and reason in the system. We did attempt to enter all the items by scanning purchases periodically throughout the year, however, we must have missed a couple items. Although we apparently missed a couple, we made an honest attempt to pick up and enter all items. We plan to correct this by reviewing purchases each week as purchase orders are paid and compiling the assets continuously throughout the year, rather than at periodic times during the year. For the duplicated items entered, we had one person being trained on the process and both the trainer and trainee entered these four items into the inventory system. Going forward, we will only have one person entering items utilizing one list and individual fixed asset addition worksheets. This process will be a better way of double checking to ensure items are not duplicated in the inventory asset records.
DUE TO THE NATURE OF THE CAUSE OF THIS FINDING, THERE IS NO OTHER SPECIFIC CORRECT ACTION CONSIDERED NECESSARY. THE ORGANIZATION WILL ENSURE THAT FUTURE CONSTRUCTION CONTRACTS, IF ANY, CONTAIN ANY APPLICABLE PREVAILING WAGE REQUIREMENT VERBIAGE AND CERTIFIED PAYROLLS WILL BE RECEIVED AND REVIEWED.
DUE TO THE NATURE OF THE CAUSE OF THIS FINDING, THERE IS NO OTHER SPECIFIC CORRECT ACTION CONSIDERED NECESSARY. THE ORGANIZATION WILL ENSURE THAT FUTURE CONSTRUCTION CONTRACTS, IF ANY, CONTAIN ANY APPLICABLE PREVAILING WAGE REQUIREMENT VERBIAGE AND CERTIFIED PAYROLLS WILL BE RECEIVED AND REVIEWED.
Dealing with multiple HEERF grants was challenging because each grant required recording in a separate restricted fund. The college omitted one of these funds from the December 2022 quarterly HEERF report. The accountant for restricted grants did not realize a $71,280 purchase order was paid before ...
Dealing with multiple HEERF grants was challenging because each grant required recording in a separate restricted fund. The college omitted one of these funds from the December 2022 quarterly HEERF report. The accountant for restricted grants did not realize a $71,280 purchase order was paid before the end of the quarter, resulting in inaccurate reporting for the quarter. For future reports, the accountant for restricted grants will review all open purchase orders for payment to ensure that paid expenses are correctly included on the published report.
The Student Financial Aid department will address the circumstances of the finding by working with the institution’s primary contact at the National Student Clearinghouse before Fall 2024. They will review and establish a scheduled transmission of reporting to meet the standards of The Department of...
The Student Financial Aid department will address the circumstances of the finding by working with the institution’s primary contact at the National Student Clearinghouse before Fall 2024. They will review and establish a scheduled transmission of reporting to meet the standards of The Department of Education Title IV programs. The Financial Aid Director and Registrar will work closely together to revise the unofficial withdrawal process before Fall 2024. The new process should ensure unofficial withdrawals are reported promptly, with accurate data, and within the roster file, based on the 50% midpoint of the semester instead of the last date of attendance. Testing will be conducted randomly during Fall 2024 to ensure the accuracy of the new process and the information reported in each roster file.
b. Action(s) Taken or Planned on the Finding: BPFC will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. BPFC will check each vendor or individual on SAMS.gov and on SPFL list...
b. Action(s) Taken or Planned on the Finding: BPFC will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. BPFC will check each vendor or individual on SAMS.gov and on SPFL lists and will retain documentation supporting this review. The documentation will be reviewed and approved by the Executive Director.
We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. The District will take the necessary steps to file all quarterly expenditure reports on time in the future.
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2023 audit.
Management will work with their independent auditor to ensure that a proper data collection form will be submitted on a timely basis for the 2023 audit.
Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, ...
Delta Partners Manor II, Inc. (the "Project") respectfully submits the following corrective action plan for the year ended December 31, 2023. Audit Firm: Harper, Rains, Knight & Company, P.A. 1052 Highland Colony Parkway, Suite 100 Ridgeland, MS 39157 Audit Period: Year Ended December 31, 2023 Audit Finding Reference: 2023-001 Planned Corrective Action: Management will ensure that these reconciliations are performed monthly against the month end bank statements. Name of Contact Person: If the U. S. Department of Housing and Urban Development for audit has questions regarding this plan, please call Scott Russell at 601-856-2362.
The Chief School Business Official, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
The Chief School Business Official, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
The Chief School Business Official, along with staff, will review other software packages for pricing and practicality for the District.
The Chief School Business Official, along with staff, will review other software packages for pricing and practicality for the District.
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (3) Audit ...
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (3) Audit Finding 2023-003 - Financial Reporting (d) Comments on the finding and recommendation: Management agrees with the finding. (e) Actions Taken: Management has taken appropriate actions to timely submit the audit information. (f) Anticipated Completion Date: Management anticipates timely filing the required financial information for December 31, 2023 by the due date of March 31, 2024.
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (2) Audit ...
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (2) Audit Finding 2023-002 - Unauthorized Use of Project Funds (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management will deposit the $17,167 as soon as possible. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2024.
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (1) Audit ...
Name of Auditee: Drake Manor Housing Development Fund Corporation Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2023 CAP Prepared by: Brian Tasso, Controller Phone: 781-932-9229 (A) Current Finding on the Schedule of Findings and Responses (1) Audit Finding 2023-001 - Supportive Housing for the Elderly - 14.157 (a) Comments on the finding and recommendation: Management agrees with the finding. (b) Actions Taken: Management will deposit the $4,749 as soon as cash flow permits. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2024.
The District will review its internal controls over grant accounting to ensure that requirements are being properly adhered to.
The District will review its internal controls over grant accounting to ensure that requirements are being properly adhered to.
Finding: 2023-001 – Compliance and Controls over Compliance – Eligibility Supportive Housing for Persons with Disabilities (Section 811), CFDA No. 14.181 Material Weakness & Noncompliance In 2023, Home Share did not have controls in place to ensure that eligibility criteria and rent calculations w...
Finding: 2023-001 – Compliance and Controls over Compliance – Eligibility Supportive Housing for Persons with Disabilities (Section 811), CFDA No. 14.181 Material Weakness & Noncompliance In 2023, Home Share did not have controls in place to ensure that eligibility criteria and rent calculations were being reviewed and/or approved by someone other than the individual making the initial determination or annual recertification. Actions Taken or Planned: Management agrees with this finding. Beginning in September 2023, management has changed the contractor they work with for the eligibility determination process. Management is working with the contractor to include a second individual in this process so that there will be a review performed by someone other than the individual making the initial determination or annual recertification. Contact Persons: Robert Pickering, Chief Financial Officer
2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of th...
2023-001 – Reporting Corrective Action: The Grants Manager has updated our internal worksheet used for preparation of the SF-425 for our BIE programs so that the Repair and Replacement of Indian Schools expenditures are reported. The Grants Manager has also developed a reporting matrix for all of the Department’s grants, including the semi-annual Head Start grants. Person Responsible: Eric Olson, Controller/Grants Manager Completion Date: June 30, 2024
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $14,000 from the operating cash account to the reserve for replacement fund. Act...
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $14,000 from the operating cash account to the reserve for replacement fund. Action(s) taken or planned on the finding: On September 1, 2023, management transferred $10,000 from the operating cash account to the reserve for replacement fund. Management will transfer the remaining $4,000 from the operating account to the reserve for replacement fund as soon as possible.
View Audit 302490 Questioned Costs: $1
Finding 2023-002: During the year ended June 30, 2023, the Community paid for payroll expenditures on behalf of other communities managed by the Agent totaling $12,960. Comments on the Finding and Each Recommendation: The other communities managed by the Agent should reimburse the Community in the a...
Finding 2023-002: During the year ended June 30, 2023, the Community paid for payroll expenditures on behalf of other communities managed by the Agent totaling $12,960. Comments on the Finding and Each Recommendation: The other communities managed by the Agent should reimburse the Community in the amount of $12,960. Action(s) taken or planned on the finding: Agree. On September 6, 2023, the Agent has issued a credit to the Community of $12,960.
View Audit 302489 Questioned Costs: $1
Finding 2023-001: The required deposit per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited to the residual receipts fund within 90 days after the fiscal year end. Comments on the Finding and Each Recommendation: Management should ensure that surpl...
Finding 2023-001: The required deposit per the June 30, 2022 Computation of Surplus Cash, Distributions and Residual Receipts was not deposited to the residual receipts fund within 90 days after the fiscal year end. Comments on the Finding and Each Recommendation: Management should ensure that surplus cash is deposited to the residual receipts account within 90 days after the fiscal year end. Action(s) taken or planned on the finding: On June 6, 2023, management transferred $6,157 from operating cash to the residual receipts account. No further action is required.
View Audit 302489 Questioned Costs: $1
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $1,840 from the operating cash account to the reserve for replacement fund. Acti...
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $1,840 from the operating cash account to the reserve for replacement fund. Action(s) taken or planned on the finding: On September 1, 2023, management transferred $1,840 from the operating cash account to the reserve for replacement fund.
View Audit 302486 Questioned Costs: $1
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $2,236 from the operating cash account to the reserve for replacement fund. Acti...
Finding 2023-001: The Corporation did not make all of the reserve for replacement deposits as required by HUD for the year ended June 30, 2023. Comments on the Finding and Each Recommendation: Management should transfer $2,236 from the operating cash account to the reserve for replacement fund. Action(s) taken or planned on the finding: Management will transfer $2,236 from the operating cash account to the reserve for replacement fund as soon as possible.
View Audit 302479 Questioned Costs: $1
We have reviewed procedures and plan to make the necessary changes to improve internal control.
We have reviewed procedures and plan to make the necessary changes to improve internal control.
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