FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,323
In database
Filtered Results
53,338
Matching current filters
Showing Page
1465 of 2134
25 per page

Filters

Clear
Finding 6099 (2023-002)
Significant Deficiency 2023
Columbia International University and Subsidiaries
SC
Student Financial Aid Reporting Significant Deficiency
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In conjunction with the Registrar’s Office, we have implemented the following corrective actions to improve our processes/timeframe for withdrawals: 1) This summer, the Financial Aid Office was added to the workfl...
Inaccurate and Untimely Returns of Title IV Funds (R2T4) Planned Corrective Action: In conjunction with the Registrar’s Office, we have implemented the following corrective actions to improve our processes/timeframe for withdrawals: 1) This summer, the Financial Aid Office was added to the workflow in Etrieve (document management system used by CIU) so that 2 of our counselors (one for UG trad and one for online) now receive notifications directly of every withdrawal received by the Registrar’s Office. This allows our office to begin the process of returning funds without the reliance of emails forwarded from the Registrar’s Office. 2) Director and Associate Directors of Financial Aid met with the Registrar and Assistant Registrar on 10/31/23 to discuss how communication and processes could improve between offices. The following are several action items the Registrar will complete on their end that can assist in accomplishing this goal. • Registrar will ask Deans to explain to their faculty that when a student completes an assignment after their module is complete, the date to be entered must be the last date of that module so that our reports will capture the date needed for the return to process correctly. • Registrar will review their current procedures for processing official withdrawals and tighten their turn around time so that the Financial Aid Office can return aid within the required 45 days. 3) CIU made the decision to convert all 5-week UG online classes to 8-week classes starting the 23-24 academic year. These modules now fall within our standard academic calendar which should greatly improve our ability to monitor and process withdrawals for this student population. Person Responsible for Corrective Action Plan: Patty Hix, Director of Financial Aid; Lynsay Shumpert, Associate Director for Online Studies; Elizabeth Haselden, Registrar Anticipated Date of Completion: A follow-up meeting has been set before the end of fall semester to discuss the progress of our action plans with the Registrar.
View Audit 7973
Finding 6095 (2023-001)
Significant Deficiency 2023
Columbia International University and Subsidiaries
SC
Subrecipient Monitoring Significant Deficiency
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental docume...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: 1. The security program documentation will be updated to reflect actions required by the June 2023 GLBA legislative changes. 2. The information and technology risk management activities logged and captured in supplemental documentation will be included in the master security program documentation going forward. 3. Active technology projects and roadmap initiatives that impact GLBA compliance will be expedited. Person Responsible for Corrective Action Plan: Tirrell Howell, Vice President of Information Technology Anticipated Date of Completion: May 31, 2024
View Audit 7973
Finding 6093 (2023-005)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Reporting Internal Control / Segregation of Duties
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. ...
Response: The district will confirm the validity of grant expenditures, compliance with grant rules and regulations, and conduct management control reviews. The district will continue to prioritize quality internal controls relating to grant reimbursements. EDGAR manual procedures will be followed. The District has segregated the duties associated with managing and reimbursing grant programs to allow for more stringent oversight.
View Audit 7971
Finding 6088 (2023-006)
Significant Deficiency 2023
Bonham Independent School District
TX
Cash Management Internal Control / Segregation of Duties
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
Response: The district will confirm set-aside amount based on TEA allocations and monitor expenditures to confirm that the required 10% is expended prior to the close of the fiscal year.
View Audit 7971
Finding 6062 (2023-006)
Significant Deficiency 2023
Green Island Union Free School District
NY
Allowable Costs / Cost Principles § 200.403 § 200.404
The District acknowledges the finding regarding the unallowed costs associated with the 21st CCLC Grant. During the audit process, we found that salary costs within this grant were included in error and should not have been. We have contacted both the fiscal department for 21st CCLC and NYSED Gran...
The District acknowledges the finding regarding the unallowed costs associated with the 21st CCLC Grant. During the audit process, we found that salary costs within this grant were included in error and should not have been. We have contacted both the fiscal department for 21st CCLC and NYSED Grants Finance, in hopes to correct this issue. We adjusted the FS10F report for final expenses and copies are being sent out to the appropriate departments for correction. This issue should be resolved by January 2024 and will be implemented by the Business Manager, Christopher Karwiel.
View Audit 7959
Housing Authority of Savannah
GA
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by ...
Management has implemented, and is in the process of implementing, specific corrective actions to address each of HUD’s Findings. The Authority’s Deputy Director, Kenneth Clark has assumed the responsibility of implementing the specific corrective actions and anticipates complete implementation by March 31, 2024.
View Audit 7953 Questioned Costs: $1
Finding 6053 (2023-003)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outw...
2023-003 Preparation of Schedule of Expenditures of Federal Awards and State Financial Assistance; District management believes that the cost of employing internal resources to draft the Schedule of Expenditures of Federal Awards and State Financial Assistanace Statement and related notes would outweigh the benefits to be received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the Schedule of Expenditures of Federal Awards and State Financial Assistance Statement.
View Audit 7940
Finding 6052 (2023-002)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Reporting Internal Control / Segregation of Duties
2023-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...
2023-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.
View Audit 7940
Finding 6051 (2023-001)
Significant Deficiency 2023
Melrose Mindoro School District
WI
Internal Control / Segregation of Duties HUD Housing Programs
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
2023-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.
View Audit 7940
Finding 6050 (2023-001)
Significant Deficiency 2023
The Meadows
MN
Reporting Internal Control / Segregation of Duties
Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Tak...
Finding 2023-001 Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned completion date: Not Applicable.
View Audit 7926
Finding 6045 (2023-005)
Significant Deficiency 2023
Orchard View Schools
MI
Special Tests & Provisions Cash Management Reporting
Finding 2023-005: Child Nutrition Cluster Federal Reimbursement Receipting Procedures U.S. Department of Agriculture Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 10.553, 10.555, and 10.559 Award numbers: 221970, 231970, 220910, 221960, 231960, 220900 and ...
Finding 2023-005: Child Nutrition Cluster Federal Reimbursement Receipting Procedures U.S. Department of Agriculture Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 10.553, 10.555, and 10.559 Award numbers: 221970, 231970, 220910, 221960, 231960, 220900 and 230900 Award year ends: June 30, 2023 and September 30, 2023 Recommendation: The School District should provide training to accounting department personnel of the requirements for non-profit school food service accounts under Uniform Grant Guidance, and the School District should require payments to be timely receipted and credited to the proper food service accounts. Action Taken: The financial services staff will reconcile and record monthly transactions timely in the accounting records. We also will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline receipting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
View Audit 7910
Finding 6043 (2023-004)
Significant Deficiency 2023
Orchard View Schools
MI
Reporting Subrecipient Monitoring
Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: Septe...
Finding 2023-004: Education Stabilization Fund Special Reporting Procedures U.S. Department of Education Pass-through agency: Michigan Department of Education Assistance Listing Numbers: 84.425D and 84.425U Award numbers: COVID-19 213712-2021 and COVID-19 213713-2122 Award year end: September 30, 2024 Recommendation: The School District should provide training to accounting department personnel in federal programs of the requirements for special reporting under Uniform Grant Guidance, and the School District should require the necessary special reports to be timely prepared by the appropriate accounting department personnel. Michigan Department of Education Action taken: The financial services staff receive training and will meet periodically to review the special reporting requirements. We will cross train staff and build familiarity with the process, focusing on improving our procedures during the year to streamline special reporting processes. Additionally, the Superintendent and accounting department have temporarily contracted an additional accounting professional to assist the business manager in this process. Responsible Person and Anticipated Completion Date: Director of Finance, November 2023. If the Michigan Department of Education has questions regarding this plan, please call Jim Nielsen at (231) 760-1309.
View Audit 7910
Finding 6007 (2023-004)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
PHA establish policies and procedures to ensure that all tenant files contain all sources of income.
View Audit 7904
Finding 6006 (2023-003)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
PHA establish policies and procedures to ensure that all tenant files contain independent verification of income.
View Audit 7904
Finding 6005 (2023-002)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
PHA establish policies and procedures to ensure that all tenant files contain a copy of HUD Form 50058.
View Audit 7904
Finding 6004 (2023-001)
Significant Deficiency 2023
Housing Authority of Madisonville
KY
Allowable Costs / Cost Principles § 200.423
PHA establish policies and procedures to ensure that all funds are only spent on allowable costs.
PHA establish policies and procedures to ensure that all funds are only spent on allowable costs.
View Audit 7904
Finding 6001 (2023-001)
Significant Deficiency 2023
Ascent Academies of Utah
UT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Summary: Ascent Academies of Utah is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER ...
Finding Summary: Ascent Academies of Utah is required to submit an annual performance report to the State of Utah detailing GEER and ESSER expenditures by subgrant fund, expenditure category, object code, number of specific positions supported with GEER and ESSER funds, allocation of GEER and ESSER funds and criteria used and number of full-time equivalent positions for all GEER & ESSER funds received from the USBE during the period of July 1, 2021 to June 30, 2022. Ascent Academies of Utah reported ESSER II expenditures incorrectly. Responsible Individuals: Accountant and Lead Director Corrective Action Plan: Management has communicated with the State of Utah regarding what they believe to be deficiencies in the reporting mechanism that was provided by the State to report annual GEER and ESSER expenditures. These deficiencies include the absence of adequate means for management to prevent and detect typographical errors, and the absence of documentation for the submitted report. The reporting error has been corrected and management will use mitigating controls to prevent future errors. Anticipated Completion Date: The Corrective Action Plan has been implemented.
View Audit 7889
Simpson University
CO
Student Financial Aid
Inaccurate Pell Calculations Planned Corrective Action: The University recognized that this was an isolated concern based on the late notification from the Department of Education on Pell Grant Awards for the 2022-23 award year. System updates and 20 hours of system training have been scheduled and/...
Inaccurate Pell Calculations Planned Corrective Action: The University recognized that this was an isolated concern based on the late notification from the Department of Education on Pell Grant Awards for the 2022-23 award year. System updates and 20 hours of system training have been scheduled and/or implemented to prevent this from reoccurring. Person Responsible for Corrective Action Plan: Shondra Dickson, Director of Financial Aid Anticipated Date of Completion: April 2024
View Audit 7877
Finding 5785 (2023-003)
Significant Deficiency 2023
Simpson University
CO
Reporting Significant Deficiency § 200.306
GEAR UP Program In-Kind Match Planned Corrective Action: The corrective action plan is to review In-Kind Match monthly, to ensure we there are no missing documentation & review for accuracy. Person Responsible for Corrective Action Plan: Shelley Belong Anticipated Date of Completion: December 1, ...
GEAR UP Program In-Kind Match Planned Corrective Action: The corrective action plan is to review In-Kind Match monthly, to ensure we there are no missing documentation & review for accuracy. Person Responsible for Corrective Action Plan: Shelley Belong Anticipated Date of Completion: December 1, 2023
View Audit 7877
Finding 5784 (2023-002)
Significant Deficiency 2023
Simpson University
CO
Student Financial Aid Allowable Costs / Cost Principles Significant Deficiency
Need Analysis Planned Corrective Action: The University recognizes the federal regulations regarding over‐awarding and has implemented the use of a delivered report through the Student Information System to address this concern. Person Responsible for Corrective Action Plan: Shondra Dickson, Direc...
Need Analysis Planned Corrective Action: The University recognizes the federal regulations regarding over‐awarding and has implemented the use of a delivered report through the Student Information System to address this concern. Person Responsible for Corrective Action Plan: Shondra Dickson, Director of Financial Aid Anticipated Date of Completion: Implemented
View Audit 7877
Finding 5777 (2023-006)
Significant Deficiency 2023
Minnesota Valley Action Council, Inc.
MN
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action pl...
2023-006 Special Tests and Provisions Recommendation: We recommend that management implements journal entry review process for Workforce Council Executive Director indirect cost allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: MVACs executive director will review WFCs executive director timesheet for approval. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: We plan to implement by the 12.01.2023 payroll.
View Audit 7859
Finding 5773 (2023-001)
Significant Deficiency 2023
Minnesota Valley Action Council, Inc.
MN
Significant Deficiency Internal Control / Segregation of Duties
2023-001 Activities Allowed or Unallowed Recommendation: We recommend obtaining documentation of approval for all invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Staff will be retrained to ensu...
2023-001 Activities Allowed or Unallowed Recommendation: We recommend obtaining documentation of approval for all invoices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Staff will be retrained to ensure they are following procedures and collecting the appropriate signatures and documentation prior to dispersing funds. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: This has been completed.
View Audit 7859
Finding 5768 (2023-005)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding...
2023-005 Special Tests and Provisions Recommendation: We recommend that management retains all documentation related to new tenants being admitted to program Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will produce all documentation related to new tenants being admitted to the program. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will retain in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5767 (2023-004)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Reporting
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit findi...
2023-004 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform inspections and re-inspections within the timeframes required by the Administrative Plan. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the timelines for inspections and reinspection. The Program Coordinator will use the HDS and their calendars to ensure that any inspections or re-inspections are carried out in accordance with the Administrative Plan. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
Finding 5766 (2023-003)
Material Weakness 2023
Minnesota Valley Action Council, Inc.
MN
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in res...
2023-003 Special Tests and Provisions Recommendation: We recommend that management implements a process to perform rent reasonableness calculation and retain documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: We are using Housing Data Systems (HDS) as a tenant management solution. This software will track the reasonableness of rent and produce the appropriate documentation. The Program Coordinator will use checklists and the HDS to ensure that we collect the appropriate documents which we will store in Laserfiche. The Housing Director will review a minimum random sampling of 25% of the documentation for completeness throughout the year. If the Housing Director discovers significant issues with the documentation, they will review all the paperwork and retrain the Program Coordinator, so the documentation meets performance standards. Name of the contact person responsible for corrective action: Amanda Mackie Planned completion date for corrective action plan: The HDS system is currently being utilized. The documentation review will begin on 10.31.2023 and continue indefinitely.
View Audit 7859
« 1 1463 1464 1466 1467 2134 »