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
1256 of 2144
25 per page

Filters

Clear
Finding 391143 (2023-003)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
Unauthorized withdrawal from the replacement reserve was corrected during the fiscal year. However, internal controls over replacement reserve withdrawals are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391142 (2023-002)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs Internal Control / Segregation of Duties
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
The underfunded replacement reserve deposit will be deposited into the replacement reserve account by January 31, 2024. Furthermore, internal controls over replacement reserve funding are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391141 (2023-001)
Material Weakness 2023
Alexia Manor Housing Corporation
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
$103,000 to the Project during the fiscal year. Remaining $11,300 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301750 Questioned Costs: $1
Finding 391140 (2023-001)
Material Weakness 2023
Lourexis, Inc.
OH
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or...
(a) Comments on Findings and Recommendations Management concurs with the finding and auditors’ recommendation enhance internal controls to ensure Project funds are only used for Project activities and expenses necessary for the ongoing operation and maintenance of the Project. (b) Action(s) Taken or Planned Management is aware of the requirements related to use of Project funds. Management refunded to the Project $190,000 on January 31, 2023 and $279,000 on December 20, 2023. Remaining $8,640 included in prepaid expenses will be refunded to the Project by January 31, 2024. Furthermore, internal controls over disbursement of project funds are being strengthened to prevent future non-compliance.
View Audit 301749 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district le
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district le
View Audit 301743 Questioned Costs: $1
Meridian Community Unit School District #223
IL
Questioned Costs
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district letterhead.
The bookkeeper has created spreadsheets for each grant to make sure each expense is supported by the grant, date, amount, and listed under the correct line in an effort to avoid any mistakes of documentation. See full Corrective Action Plan on district letterhead.
View Audit 301743 Questioned Costs: $1
Meridian Community Unit School District #223
IL
The bookkeeper will make sure to review each grant, make note of and set calendar dates of when the expenditure reports are due to make sure they are submitted on time. See full Corrective Action Plan on district letterhead.
The bookkeeper will make sure to review each grant, make note of and set calendar dates of when the expenditure reports are due to make sure they are submitted on time. See full Corrective Action Plan on district letterhead.
View Audit 301743
Finding 391136 (2023-002)
Material Weakness 2023
Meridian Community Unit School District #223
IL
Special Tests & Provisions
The superintendent and bookkeeper will meet monthly to analyze revenue and expenditures and to ensure appropriate coding takes place. All necessary adjustment s will be made in real time and any issues which are not clear will be researched and discussed with other leaders including the treasurer to...
The superintendent and bookkeeper will meet monthly to analyze revenue and expenditures and to ensure appropriate coding takes place. All necessary adjustment s will be made in real time and any issues which are not clear will be researched and discussed with other leaders including the treasurer to ensure all accounting principles and guidelines are followed. See full Corrective Action Plan on the district letterhead.
View Audit 301743
Meridian Community Unit School District #223
IL
The bookkeeper will make sure that when requesting a bond for the Treasurer, that it will exceed the highest month for the fiscal year. See full Corrective Action Plan on the district letterhead.
The bookkeeper will make sure that when requesting a bond for the Treasurer, that it will exceed the highest month for the fiscal year. See full Corrective Action Plan on the district letterhead.
View Audit 301743
Meridian Community Unit School District #223
IL
The bookkeeper will make sure to review each grant, make note of and set calendar dates of when the expenditure reports are due to make sure they are submitted on time. See full Corrective Action Plan on district letterhead.
The bookkeeper will make sure to review each grant, make note of and set calendar dates of when the expenditure reports are due to make sure they are submitted on time. See full Corrective Action Plan on district letterhead.
View Audit 301743
Finding 391133 (2023-001)
Significant Deficiency 2023
Town of Easton
MD
Procurement, Suspension & Debarment
2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanati...
2023-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend the Town review its policies and procedures to require documentation be maintained to verify vendors are not suspended or debarred prior to being paid with federal funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Purchasing Policy to be adopted to include the statement that for those procurement of all materials and services pursuant to Federal Grant programs that Federal requirements SS 200.317 through 200.327 are applicable, the Town will follow the Federal Guidelines for procurement and bidding processes. Name(s) of the contact person(s) responsible for corrective action: Donald Richardson Planned completion date for corrective action plan: June 30, 2024
View Audit 301722
Finding 391132 (2023-001)
Significant Deficiency 2023
City of Concord
CA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding Reference Number: SA2023-001 - Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Aw...
Finding Reference Number: SA2023-001 - Suspension and Debarment Documentation for Contracts and Subcontracts Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Federal Award Identification Number: SLFRP0424 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Purchasing Manager • Corrective Action Plan: The purchasing division consists of (2) staff members. The division had turn over in both purchasing positions during fiscal year 2022/23. During this time, the documentation of disbarment checks by purchasing staff was not consistent. To strengthen this process, the City put multiple checks in place to ensure that City staff is aware of this requirement and is meeting this requirement: 1. Every Request for Proposal request that vendors certify that they are not on the exclusion list as part of the bidding or solicitation process. 2. When preparing a Request for a Purchase Order, departments have a checklist of "Required Documentation" to support the Requisition. A section has been added to check if the purchase will be funded by federal funds and, if yes, the department is to provide a screen shot of the disbarment check from sam.gov. 3. The REQUISITION/PO tracking sheet used by the Purchasing Account Clerk includes a column to mark that the disbarment check has been completed. 4. The instructions in the Purchasing Acct Clerk desk manual include instructions on how to complete a disbarment check as part of the "Creating a PO" script. • Anticipated Completion Date: June 30, 2024
View Audit 301716
Finding 391130 (2023-002)
Significant Deficiency 2023
City of Concord
CA
Subrecipient Monitoring Reporting
Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV ...
Finding Reference Number: SA2023-002 - Federal Funding Accountability and Transparency Act (FFATA) Reporting Assistance Listing Number: 14.218 Assistance Listing Title: Community Development Block Grant – Entitlement Grant COVID-19 - Community Development Block Grants/ Entitlement Grants-CV Name of Federal Agency: Department of Housing and Urban Development Federal Award Identification Number: B-22-MC-06-0009 COVID-19 – B-20-MW-06-0009 • Fiscal Year of Initial Finding: 2022 • Name(s) of the contact person: Leng Powers • Corrective Action Plan: In April 2023, City staff received training on the FFATA website and reporting requirements. After review of the website, the website's requirements, and the FFATA reporting requirements, City staff assigned reporting roles to individuals in Housing and Finance to report within 30 days of executing agreements of $30,000 with sub-recipients. During Fiscal Year 2022/23, the City entered into contract with (3) sub-recipients for awards over $30,000. These contracts were officially executed in December2022/January 2023. The City has been working to obtain the UEI and other miscellaneous reporting information from the sub-recipients in order to complete the required FFATA report for FY2022-23. Going forward, the City will require the FFATA information to be included in the sub-awardee prior to executing the grant award. • Anticipated Completion Date: June 30, 2024
View Audit 301716
Finding 391129 (2023-002)
Material Weakness 2023
Sioux Falls School District 49-5
SD
Material Weakness Reporting Matching / Level of Effort / Earmarking
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no revie...
Identifying Number: 2023-002: U.S. Department of Education: Education Stabilization Fund: Student Aid Portion – 84.425E; Institutional Portion – 84.425F Finding: Three of the four required quarterly reports were not posted to the District’s website in a timely manner. In addition, there was no review of quarterly or annual HEERF reports prior to their submission. Corrective Action Taken or Planned: STC will implement a master calendar that will establish and publish deadlines for reporting requirements prior to their respective submission dates. Additionally, STC will explore training staff and delegating responsibility for report preparation to other Finance and Operation positions to allow the Vice President – Finance and Operations to provide oversight and guidance in report preparation and to review reports prior to submission. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391128 (2023-005)
Material Weakness 2023
Sioux Falls School District 49-5
SD
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day re...
Identifying Number: 2023-005: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: The following instances were identified during testing of enrollment reporting: 7 instances in which a student’s status change was certified outside the 60-day reporting requirement, 7 instances in which a student’s status change was not reported within 60 days to the National Student Loan Data System (NSLDS) nor included in reporting to the National Student Clearinghouse (NSC), and 2 instances in which a student’s program start date reported in NSLDS did not agree with student records. Corrective Action Taken or Planned: The STC Financial Aid Office and Registrar will work to develop a process to review errors in the three systems that are involved in enrollment status reporting and identify any solutions. A common folder for submittal rosters will be shared between the offices so that they may also be reviewed for accuracy. National Student Clearinghouse issue notifications will also be kept on file for future reference. Contact person: Rich Kluin, Vice President – Finance and Operations, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391127 (2023-004)
Significant Deficiency 2023
Sioux Falls School District 49-5
SD
Student Financial Aid Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Identifying Number: 2023-004: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: During testing of disbursement notifications, one student did not receive the notification in a timely manner. Corrective Action Taken or Planned: STC Financial A...
Identifying Number: 2023-004: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: During testing of disbursement notifications, one student did not receive the notification in a timely manner. Corrective Action Taken or Planned: STC Financial Aid Office will continue to monitor disbursements and work to create a report of notifications sent or errors so that notifications are not missed. Contact person: Micah Hansen, Director of Financial Aid, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715
Finding 391126 (2023-003)
Significant Deficiency 2023
Sioux Falls School District 49-5
SD
Questioned Costs Student Financial Aid Subrecipient Monitoring
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial ...
Identifying Number: 2023-003: U.S. Department of Education: Student Financial Aid Cluster – 84.268, Federal Direct Student Loans Finding: For one student out of 61 students tested, an incorrect amount of subsidized and unsubsidized loan was awarded. Corrective Action Taken or Planned: STC Financial Aid Office will request a list of Build Dakota students and estimated scholarship amounts at the beginning of the academic year. This information will be added into the student’s financial aid packaging formula to review for potential changes needed in federal aid awards. Once the Business Office has completed applying Build Dakota funds for the term, the information will be shared with the Financial Aid Office to make adjustments to the original estimates used. Contact person: Micah Hansen, Director of Financial Aid, Southeast Technical College Status of finding – The above corrective actions will be implemented beginning July 1, 2024.
View Audit 301715 Questioned Costs: $1
Finding 391125 (2023-012)
Significant Deficiency 2023
State of Iowa
IA
Allowable Costs / Cost Principles Student Financial Aid
The Department will retrain staff on when an overpayment is needed, when to cancel a case and what to look for in the system when an alert is received about a child entering foster care. A reminder will be provided to all Income Maintenance staff providing the policies and procedures for duplicate ...
The Department will retrain staff on when an overpayment is needed, when to cancel a case and what to look for in the system when an alert is received about a child entering foster care. A reminder will be provided to all Income Maintenance staff providing the policies and procedures for duplicate benefits. This reminder will be emailed and also discussed at team staff meetings.
View Audit 301710
Finding 391124 (2023-011)
Material Weakness 2023
State of Iowa
IA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the...
The Department will work with the U.S. Department of Education to identify appropriate steps for resolution. In addition, Department leadership directed ESEA and federal grants management training for the Bureau of Federal Programs and all other relevant department staff, which will provided by the Council for Chief State Schools Officer’s Federal Education Group beginning in April of 2024.
View Audit 301710 Questioned Costs: $1
Finding 391123 (2023-010)
Significant Deficiency 2023
State of Iowa
IA
Subrecipient Monitoring
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
Effective August 2023, new sub-awards and pass thru grant agreements have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332
View Audit 301710
Finding 391121 (2023-009)
Significant Deficiency 2023
State of Iowa
IA
The Department will establish policies to track and control indirect costs so that it doesn’t exceed the maximum allowable to be collected per Department of Labor approvals and individual federal award limitations. We will work with the Department of Labor to resolve this issue.
The Department will establish policies to track and control indirect costs so that it doesn’t exceed the maximum allowable to be collected per Department of Labor approvals and individual federal award limitations. We will work with the Department of Labor to resolve this issue.
View Audit 301710
Finding 391119 (2023-008)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evid...
The Department established policies and procedures to ensure evidence of an independent review is documented by the reviewer and date of the review prior to submission, within the reporting deadline. The ETA 2208A report will be reviewed by the Chief Financial Officer or Comptroller and will be evidenced by email approval prior to any future ETA 2208A submissions to the ETA. The Department began this process September 2023.
View Audit 301710
Finding 391117 (2023-007)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accu...
and retrain as necessary to follow existing policies and procedures to ensure variances identified during the reconciliation process are corrected. The Department is also modifying policies and procedures related to the ETA 2112 report. In addition, management will review ETA 2112 reports for accuracy and to identify if an amended report should be filed
View Audit 301710
Finding 391115 (2023-006)
Significant Deficiency 2023
State of Iowa
IA
Reporting Equipment & Real Property Management Internal Control / Segregation of Duties
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be retur...
Procedures have been established for transmitting the ETA 9050, 9052 and 9055 reports. Included in the procedures are where to retain the supporting data file and review of the report by the Division Administrator or Deputy Division Administrator prior to final transmission. The report must be returned with a signature and date prior to submitting the finalized reports to the Department of Labor within the reporting deadline
View Audit 301710
Finding 391113 (2023-005)
Significant Deficiency 2023
State of Iowa
IA
Reporting Internal Control / Segregation of Duties
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Acco...
A policy and procedure has been established for reporting and filing the ETA 191. Included in the procedure is a requirement to submit the report to the Chief Financial Officer or Comptroller for review and approval. Evidence of review and transmittal is documented via email confirmation to the Accountant 3 responsible for preparing the ETA 191. Review and approval of the ETA 191 is required to be completed prior to the reports due date. After transmittal to DOL of the ETA 191; a copy with supporting documentation is made available to the Unemployment Division Administrator
View Audit 301710
« 1 1254 1255 1257 1258 2144 »