Corrective Action Plans

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Utility Allowances not reviewed at least annually (Housing Choice Voucher Program ALN# 14.871) We will implement controls to ensure utility allowances are reviewed annually. Date of completion: July 8, 2025
Utility Allowances not reviewed at least annually (Housing Choice Voucher Program ALN# 14.871) We will implement controls to ensure utility allowances are reviewed annually. Date of completion: July 8, 2025
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency while also evaluating mitigating co...
Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization has determined the benefit of adequately segregating duties is less than the cost. Based on this assessment, the Organization is accepting the risk posed by the deficiency while also evaluating mitigating controls that will help reduce the risk of material misstatement of the financial statements. Management is attempting to mitigate the associated risks by doing the following: 1. Identifying areas lacking segregation of duties and where there are higher risks of fraud occurring. 2. Implementing limited segregation to the extent possible to reduce risks without impairing efficiency. 3. Using the knowledge of management and the Board to review accounting records and reports, b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will monitor the effectiveness of the above actions and make changes as considered appropriate. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan to review the recommendations and take appropriate action.
Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official R...
Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.
Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization will review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. b) Official Responsible for Ensuring Corrective Action: Br...
Corrective Action Plan (CAP) a) Actions Planned in Response to the Finding: The Organization will review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. b) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the adjusting journal entries and approve them. c) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. d) Explanation of Disagreement: There is no disagreement with the audit finding. e) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.
Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...
Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately
Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Managem...
Finding #2024-004 Comments on the Finding and Each Recommendation: Hollywood House Limited Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending December 31, 2024. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation. Management is in the process of implementing internal control processes to ensure compliance with applicable regulations. The audit report for the year ended December 31, 2024 has been submitted to HUD. No further action is required.
Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommend...
Finding #2024-003 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Hollywood House Limited Partnership paid entity expenses of $278,645 in excess of surplus cash. Action(s) taken or planned on the finding: Management concurs with the finding and the recommendation.
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, AR Preservation, LP prepaid management fees of $42,201. Action(s) taken or planned on the finding: The Agent will reduce the fees charged in the following periods by $42,201.
Finding #2024-002 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, AR Preservation, LP prepaid management fees of $42,201. Action(s) taken or planned on the finding: The Agent will reduce the fees charged in the following periods by $42,201.
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on...
Finding #2024-001 Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, Villagebrook Apartments did not recertify all residents timely as required by HUD Handbook 4350.3. As of December 31, 2024, 67 of the units are not in compliance. Action(s) taken or planned on the finding: The Agent reported this concern and agrees with the finding and recommendation. The Agent is working to address the staffing issues at Villagebrook Apartments and to provide additional training to the employees regarding recertification requirements. As of December 31, 2024, the Agent has implemented the use of a third-party service to aid in the recertification process. Management intends to correct all noncompliance in 2025.
Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control ...
Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control procedures will be developed and implemented in December 2025 and the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025.
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Finding 1153789 (2024-005)
Material Weakness 2024
CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through ...
CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Brown-Nicollet Community Health Services Pass-Through Number: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County have a secondary person review these reports before they are submitted to DHS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025
Finding 1153786 (2024-004)
Material Weakness 2024
RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency:...
RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025
Finding 1153783 (2024-003)
Material Weakness 2024
CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota De...
CONTROLS OVER ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025
State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County and update policies and procedures to help ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into th...
State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County and update policies and procedures to help ensure that all federal grants with covered transactions have vendors reviewed for suspension and debarment status prior to entering into the transaction and that documentation of the review is maintained with the procurement history of each transaction that requires such a review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will include documentation reviewing vendors for suspension and debarment as part of the Contract Summary Form or other documentation which will be saved in the County’s ERP system. Name(s) of the contact person(s) responsible for corrective action: Jennifer Jossie Planned completion date for corrective action plan: August 1, 2025
Finding 2024-001 Condition Quarterly reports submitted were not reviewed by someone other than the preparer. The quarterly reports are both prepared and signed by the Administrative Services Manager. While the information used in preparing the reports is gathered from the City and Black & Veatch (Co...
Finding 2024-001 Condition Quarterly reports submitted were not reviewed by someone other than the preparer. The quarterly reports are both prepared and signed by the Administrative Services Manager. While the information used in preparing the reports is gathered from the City and Black & Veatch (Construction Manager) is detailed and goes through reviews prior to being provided, there is no independent review of the report prior to authorization and submittal. Corrective Action Plan Quarterly reports will continue to have information gathered from the Construction Managers and the City of Waukesha Engineer working on the projects. The Senior Accountant or other appropriate staff member will prepare the quarterly report and the Administrative Services Manager will then review the report, sign it, and submit the quarterly report to the EPA. Name(s) of Contact Person(s) Responsible for the Corrective Action: Cortney Nagel, Administrative Services Manager Anticipated Date of Completion: 09/30/2025
Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure tha...
Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure that any delays are addressed promptly Authority Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change to ensure timeliness of completing the necessary processes with the annual audit.
Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agr...
Recommendation: The Authority should ensure proper internal controls are in place, including the monthly reconciliation of subsidiary ledgers to the financial statements of the Authority to prevent errors or irregularities from occurring and not being detected timely. Authority Response: Auditee agrees with the auditor and management will be responsible for implementing the corrective action plan.
Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically,...
Corrective Action Plan for Finding 2024-004 (WIC) Finding 2024-004: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 5 of 40 cases, there is no documentation of height or length and weight measurements and/or no documentation of hematological testing. No indication of providing client a Medical Referral form to obtain the information. Nutritional risk could not be assessed accurately. In 9 of 40 cases, verbal height and weight measurements were documented at certification, however, documentation of medical referral does not appear to be sent until subsequent follow-up appointments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-003. Corrective Action Plan: WIC administration will reeducate all Nutrition staff on the WIC Program’s procedures to obtain anthropometric measurements and blood work for remote appointments and reinforce the requirement that all attempts to obtain anthropometric measurements and blood work must be documented, including providing the participant with a secure document upload link via text or a WIC Medical Referral Form to obtain the information. WIC administration will conduct monthly record review of 10 records for six months to check for compliance with WIC Program procedures and American Rescue Plan Act (ARPA) Waiver Guidance. Any subsequent findings on non-compliance will be address with individual Nutrition staff. Please see below for specific department plan: The WIC Program will implement record review specifically related to WIC Program procedures and ARPA Waiver Guidance documentation for anthropometric measurements and blood work. Contact person responsible for the corrective actions plan: Kristina Schoonmaker Anticipated completion date of corrective action: March 31, 2026 Management’s Response: Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure there is proper documentation of all required data elements moving forward.
Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are rec...
Corrective Action Plan for Finding 2024-005 (Low-Income Home Energy Assistance) Finding 2024-005: The following instances of noncompliance with Uniform Guidance were identified: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: In 4 of 40 cases tested, benefit payments were not supported by adequate documentation in the case file, including applications or income documentation Corrective Action Plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and ensure that all documents are properly retained and signed so that they can be provided upon request. Please see below for specific department plan: The Department of Economic Security will reeducate staff on the policies and procedures related to HEAP Benefits and conduct a review of current cases. Contact person responsible for the corrective action plan: Natalie Gallagher (Natalie.Gallagher@dfa.state.ny.us) Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The department agrees with the findings and will reeducate staff of procedures within the program to ensure that all supporting documents are properly obtained.
Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were ide...
Corrective Action Plan for Finding 2024-003 (Foster Care) Finding 2024-003: The County’s current policies and procedures are not operating effectively to ensure that only eligible recipients are receiving payments. Specifically, the following deficiencies in internal control over compliance were identified: 5 of 40 cases tested, the LDSS-4810 re-determination checklist was not completed. 4 of 40 cases tested, the LDSS-4810 re-determination checklist in the selected case file was completed but not signed off by both the case worker and supervisor. This is a repeat of the finding in the prior fiscal year's audit report, 2023-002. Corrective Action Plan: The Department of Children and Family Services will reeducate staff on how to properly complete the LDS-48009 and LDSS-4810 forms so that they can be provided upon request. Please see below for specific department plan: The Department of Children and Family Services will conduct a review of current forms to ensure that they are being completed and filed correctly. This will be complete by January 31, 2026. Management’s Response: The department agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.
Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not...
Corrective Action Plan for Finding 2024-002 (Adoption Assistance) Finding 2024-002: The following instances of noncompliance with Uniform Guidance were identified: In 5 of 40 cases tested, subsidy payments were not supported by adequate documentation in the case file. Specifically, the files did not contain documentation related to the continuation of assistance until age 21, as a result of a disability. The County’s current policies and procedures are not operating effectively to ensure only eligible recipients are receiving payments. This is a repeat of the finding in the prior fiscal year's audit report, 2023-001. Corrective Action Plan: The Department of Children and Family Services will update our IVE Adoption Subsidy Process to ensure compliance. Please see below for specific department plan: The Department of Children and Family Services will reeducate staff on existing policies and procedures and update the IV-E Adoption Subsidy Determination process to ensure compliance. Contact person responsible for the corrective action plan: Megan Rooney Anticipated completion date of corrective action: March 31, 2026 Management’s Response: The Department agrees with the findings and will make the necessary updates in our processes and procedures to ensure compliance.
View Audit 366864 Questioned Costs: $1
1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for partici...
1. Description: There were discrepancies noted on the HUD‐50058 forms used to determine eligibility for the Housing Choice Voucher Program. (Finding 2023‐003). 2. Analysis: The Uniform Guidance and the compliance statement must be adhered to and complied with when determining eligibility for participation in the Housing Choice Voucher Program. 3. Corrective Action: The Bloomfield Housing Agency design and implement control procedures with respect to eligibility determinations that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. 4. Implementation Date: Ongoing
View Audit 366862 Questioned Costs: $1
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