FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,537
In database
Filtered Results
53,551
Matching current filters
Showing Page
1305 of 2143
25 per page

Filters

Clear
Finding 386885 (2023-001)
Material Weakness 2023
Belmond-Klemme Community School District
IA
Internal Control / Segregation of Duties Reporting
WE WILL REVIEW PROCEDURES AND PLAN TO MAKE CHANGES TO IMPROVE INTERNAL CONTROL WHERE POSSIBLE.
WE WILL REVIEW PROCEDURES AND PLAN TO MAKE CHANGES TO IMPROVE INTERNAL CONTROL WHERE POSSIBLE.
View Audit 299203
Finding 386883 (2023-001)
Material Weakness 2023
Corsica-Stickney School District No. 21-3
SD
Internal Control / Segregation of Duties Material Weakness
The Corsica-Stickney School District Business Manager, Angela Feenstra, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financia...
The Corsica-Stickney School District Business Manager, Angela Feenstra, is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Corsica-Stickney School District adopted an Internal Controls and Procedures policy in May 2018. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process.
View Audit 299200
Finding 386881 (2023-002)
Material Weakness 2023
Mental Health Center of Champaign County Housing Corporation
IL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Uniform Guidance states that controls should be implemented to ensure the Project is in compliance with special tests and provisions. As stated in the Coronavirus Disease 2019 memorand...
Finding: Management did not remit payment to HUD for the amount in excess of $250 per unit for their fifteen units. Uniform Guidance states that controls should be implemented to ensure the Project is in compliance with special tests and provisions. As stated in the Coronavirus Disease 2019 memorandum released by HUD, remittance of residual receipts were suspended through December 31, 2021. Residual receipts were due to HUD by the next Project Rental Assistance Contracts renewal which was October 1, 2022. Management was unaware the funds needed to be remitted back to HUD in the time frame noted. We recommend management review their processes and controls surrounding residual receipts to ensure amounts due to HUD are properly remitted. Corrective Action: Management has updated their internal controls to ensure a proper review of residual receipts is conducted quarterly. This review will be completed by an assigned staff member, with a secondary review completed by management. Residual receipts in excess of allowed amounts will be properly accounted for as a liability on the books and records of the Project. Residual receipts in excess of the allowed amounts will be remitted when due.
View Audit 299197 Questioned Costs: $1
Town of Wilmington, Massachusetts
MA
Subrecipient Monitoring Reporting § 200.1
Condition: Obligations were overstated by $5,676,345 on the March 31, 2023 Project and Expenditure report Corrective Action Planned: The Town is aware of the reporting error. The Town will make any necessary corrections and if needed make corrections in the subsequent year. Anticipated Completion ...
Condition: Obligations were overstated by $5,676,345 on the March 31, 2023 Project and Expenditure report Corrective Action Planned: The Town is aware of the reporting error. The Town will make any necessary corrections and if needed make corrections in the subsequent year. Anticipated Completion Date: April 30, 2024 Contact: Michael Morris, Interim Finance Director
View Audit 299189
Finding 386874 (2023-002)
Significant Deficiency 2023
Mercer County School District No. 404
IL
Procurement, Suspension & Debarment
Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. ...
Condition: The District did not obtain debarment certification or document their vendor search in the System for Award Management website for vendors contracted in excess of $25,000 related to the grant program. Upon further review, it was determined that the vendors were not suspended or debarred. Plan: Procedures will be implemented to ensure all vendors contracted in excess of $25,000 related to the Child Nutrition Cluster program are not suspended, debarred, or otherwise excluded from doing business, prior to procuring their services. Anticipated Date of Completion: June 30, 2023 Name of Contact Person: Scott Petrie, Superintendent Management Response: The District did verify vendors on the System for Award Management website, but lack written documentation. In the future, ISBE Form 85-34 will be completed in all future bid packets.
View Audit 299187
Finding 386872 (2023-010)
Material Weakness 2023
Griffith Public Schools
IN
Internal Control / Segregation of Duties Material Weakness Reporting § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 ...
FINDING 2023-010 Subject: COVID-19 - Education Stabilization Fund - Reporting Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Reporting Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025
View Audit 299183
Finding 386869 (2023-009)
Material Weakness 2023
Griffith Public Schools
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2023-009 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years...
FINDING 2023-009 Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed and Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: COVID-19 - Education Stabilization Fund Assistance Listings Number: 84.425D Federal Award Numbers and Years (or Other Identifying Numbers): S425D200013, S425D210013 Pass-Through Entity: Indiana Department of Education Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025
View Audit 299183
Finding 386867 (2023-008)
Material Weakness 2023
Griffith Public Schools
IN
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying...
FINDING 2023-008 Subject: Title I Grants to Local Educational Agencies – Matching, Level of Effort, Earmarking Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Matching, Level of Effort, Earmarking Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025
View Audit 299183
Finding 386865 (2023-007)
Material Weakness 2023
Griffith Public Schools
IN
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbe...
FINDING 2023-007 Subject: Title I Grants to Local Educational Agencies - Allowable Costs/Cost Principles Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Allowable Costs/Cost Principles Summary of Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025
View Audit 299183 Questioned Costs: $1
Finding 386863 (2023-006)
Material Weakness 2023
Griffith Public Schools
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A1900...
FINDING 2023-006 Subject: Title I Grants to Local Educational Agencies – Internal Controls Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listing Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014, S010A220014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility, Reporting, Special Tests and Provisions - Assessment System Security Summary of Finding: Material Weakness Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place. Anticipated Completion Date: June 30, 2025
View Audit 299183
Finding 386856 (2023-005)
Material Weakness 2023
Griffith Public Schools
IN
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
FINDING 2023-005 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, COVID-19 National School Lunch Program; Summer Food Service Pr...
FINDING 2023-005 Finding Subject: Child Nutrition Cluster - Procurement and Suspension and Debarment Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, COVID-19 National School Lunch Program; Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness, Modified Opinion Contact Person Responsible for Corrective Action: Tiffiny Ulman Contact Phone Number and Email Address: 219-924-4250 tulman@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Establish post award internal controls surrounding grant management including, but not limited to, Procurement and Suspension and Debarment. Anticipated Completion Date: 3/5/2024
View Audit 299183
Finding 386853 (2023-004)
Material Weakness 2023
Griffith Public Schools
IN
School Nutrition Programs Internal Control / Segregation of Duties Eligibility § 200.303
FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.55...
FINDING 2023-004 Finding Subject: Child Nutrition Cluster - Eligibility Summary of Finding: Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Contact Person Responsible for Corrective Action: Tiffiny Ulman Contact Phone Number and Email Address: 219-924-4250 tulman@griffith.k12.in.us Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Establish post award internal controls surrounding grant management including, but not limited to, Eligibility. Anticipated Completion Date: 3/5/2024
View Audit 299183
Finding 386846 (2023-003)
Material Weakness 2023
Griffith Public Schools
IN
Questioned Costs Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403
FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Pro...
FINDING 2023-003 Subject: Child Nutrition Cluster - Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Federal Agency: Department of Agriculture Federal Programs: School Breakfast Program, National School Lunch Program, COVID-19 National School Lunch Program; Summer Food Service Program for Children Assistance Listings Numbers: 10.553, 10.555, 10.559 Federal Award Number and Year (or Other Identifying Numbers): FY2021-2022, FY2022-2023 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Special Tests and Provisions - Non-Profit School Food Service Accounts Audit Finding: Material Weakness, Modified Opinion Summary of Finding: Material Weakness, Modified Opinion Repeat Finding This is a repeat finding from the immediately prior audit report. The prior audit finding number was 2021- 003. Contact Person Responsible for Corrective Action: Terri Chance Contact Phone Number and Email Address: 219-924-4250 tchance@griffith.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Griffith Public Schools will be developing, implementing, and documenting, a system of internal controls, including policies and procedures that provide segregation of duties to ensure appropriate reviews, approvals and oversight are taking place to ensure compliance. Anticipated Completion Date: June 30, 2025
View Audit 299183 Questioned Costs: $1
Finding 386844 (2023-001)
Significant Deficiency 2023
Woodside Village, Inc. 042-Hd112
OH
HUD Housing Programs Cash Management Reporting
Response Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023.
Response Management has completed the required deposit to the prohibited amenities escrow of $3,971 in September 2023.
View Audit 299175
Finding 386842 (2023-001)
Significant Deficiency 2023
Accessible Country Trail, Inc. 042-Hd033
OH
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Response: Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023.
Response: Management has completed the required deposit to the reserve for replacement of $3,450 in September 2023.
View Audit 299164
Finding 386841 (2023-001)
Material Weakness 2023
Sheffield-Sheffield Lake City School District
OH
Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Subrecipient Monitoring
The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to...
The treasurer will ensure that all prime construction contracts in excess of $2,000 paid with Federal grant monies contain provisions that require the contractor to comply with wage rate requirements. The treasurer will further ensure that contractors submit weekly certified payroll reports prior to paying invoices with federal grant funds.
View Audit 299162
Williamsfield Community Unit School District No. 210
IL
Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305
Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expend...
Condition - The District's expenditure report filed for June 30, 2023 included expenditures in the amount of $171,918 that were not disbursed as of June 30, 2023. These amounts were not reported as committed or obligated on the June 30, 2023 expenditure report. Plan - Management will monitor expenditure reports to ensure that amounts claimed have been disbursed prior to submitting the report or include them as obligated and file liquidation reports as needed. Anticipated Date of Completion - June 30, 2024. Name of of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement with this finding and management will monitor all future federal reimbursement requests. Committed or obligated expenditures will be reported appropriately. Additionally, the grant expenditures in question were liquidated within 90 days of the fiscal year end.
View Audit 299159
Finding 386835 (2023-004)
Material Weakness 2023
Williamsfield Community Unit School District No. 210
IL
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305
Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted....
Condition - The District does not have internal controls in place to prevent expenditure reports being submitted that include expenditures that have not been spent or committed or obligated. Plan - Management will implement internal controls to ensure proper expenditure reports are being submitted. Anticipated Date of Completion - June 30, 2024. Name of Contact Person - Tim Farquer, Superintendent. Management Response - There is no disagreement. The District will implement internal controls to ensure expenditure reports are being submitted accurately.
View Audit 299159
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Finance Department has made several additions to its staff as a part of its reorganization
The Finance Department has made several additions to its staff as a part of its reorganization
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
efforts, within the last year. The additions included a Chief Accountant, a Principal Accountant,
efforts, within the last year. The additions included a Chief Accountant, a Principal Accountant,
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
three Senior Accountants, an Accountant, a Principal Administrative Analyst, an Administrative
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
Analyst, and accounting clerks. All professional level accounting staff are assisting in the
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
completion of monthly account reconciliations. All completed account reconciliations, prepared
completion of monthly account reconciliations. All completed account reconciliations, prepared
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
within the Department of Finance, are reviewed by the principal accountants responsible for
within the Department of Finance, are reviewed by the principal accountants responsible for
View Audit 299158
Finding 386833 (2023-002)
Significant Deficiency 2023
City of Birmingham
AL
Reporting Significant Deficiency Internal Control / Segregation of Duties
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
monitoring those accounts. The reconciliations are forwarded to a Chief Accountant for approval.
View Audit 299158
« 1 1303 1304 1306 1307 2143 »