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
1468 of 2134
25 per page

Filters

Clear
Finding 5628 (2023-001)
Significant Deficiency 2023
Sanitation District No. 1 of Northern Kentucky
KY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.300 § 200.400
Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitati...
Re: State Single Audit Corrective Action Plan for the Fiscal Year Ended June 30, 2023 AUDIT FINDINGS Finding Reference Number: 2023-01 Description of Finding: No Written Policies, Procedures, or Standards of Conduct Relative to Federal Awards. Statement of Concurrence or Nonconcurrence: Sanitation District No.1 agrees with the audit finding. Corrective Action: Sanitation District No.1 will prepare written procedures governing the expenditures of Federal Funds. Name of Contact Person:Debbie Vinson, Accounting Manager dvinsonsd1.orq (859) 578-7462 Projected Completion Date: On or before June 30, 2024
View Audit 7522
Finding 5627 (2023-002)
Significant Deficiency 2023
County of Fairfax, Virginia
VA
HUD Housing Programs Eligibility Reporting § 200.303
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspectio...
Views of responsible officials and planned corrective actions: The Authority is working with Yardi, the software company that supports the Authority’s client management software, to provide standardized reports that can be used by managers to flag exceptions to requirements such as regular inspections, and re-inspections within 30 days for units that fail due to non-life-threatening conditions. There are current limitations within the software that do not allow for a fully automated work flow, which then necessitates a highly manual process and more likelihood of human error. The Authority will also implement more internal controls at the management level; specifically with units that fail inspection. All failed inspections will be independently tracked to ensure that a re-inspection takes place within 30 days, and management will review reports of all failed inspections, at least weekly. Finally, the Inspections Supervisor will receive more training on the Authority’s abatement policies, so that units that fail and are not corrected within the corrective period are abated according to the Authority’s HCV Administrative Plan.
View Audit 7520
Finding 5618 (2023-001)
Material Weakness 2023
Cny Works, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in th...
Corrective Action Plan for FYE June 30, 2023 Finding 2023-001 Corrective Action Plan: Due to a series of circumstances such as high turnover at CNY Works in the youth department, including the departure of the Director of Youth Services at the end of the summer of 2022 and later the successor in the middle of the Summer Youth Employment Program of 2023, youth department operating with one full-time employee and having a vacuum on direct leadership in the department where factors in which unfortunately led to this finding. CNY Work youth staff along with the Executive Director, Deputy Director and Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Underlining the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services and Deputy Director will review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will develop a method for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2024
View Audit 7495
Finding 5617 (2023-004)
Material Weakness 2023
Sandhills Medical Foundation, Inc.
SC
HUD Housing Programs Material Weakness Reporting
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Ma...
In Finding 2023-004, it was reported that the Provider Relief Fund report submitted to DHHS for Phase 4 funding contained incorrect data. The expenditures of the funding were reported in periods prior to the year ended May 31, 2022 when the funds were expended during the year ended May 31, 2022. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2023-004, efforts will be made to ensure that reporting submitted to the DHHS is accurately completed. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.
View Audit 7491
Finding 5614 (2023-003)
Material Weakness 2023
Sandhills Medical Foundation, Inc.
SC
Procurement, Suspension & Debarment
In Finding 2023-003, a condition was noted in which the procurement policies were not updated to conform to applicable standards under the Uniform Guidance and bids and quotes were not obtained for certain expenditures that met the threshold requiring such procedures. In addition, the Organization d...
In Finding 2023-003, a condition was noted in which the procurement policies were not updated to conform to applicable standards under the Uniform Guidance and bids and quotes were not obtained for certain expenditures that met the threshold requiring such procedures. In addition, the Organization did not verify that certain employees and vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In response to Finding 2023-003, policies will be updated to conform to the Uniform Guidance, and employees will be trained to ensure compliance with such policies. This will be implemented by the Chief Financial Officer and completed by December 31, 2023.
View Audit 7491
Finding 5613 (2023-003)
Significant Deficiency 2023
Independent School District No. 432 - Mahnomen
MN
Internal Control / Segregation of Duties Reporting
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
Contact Person – Superintendent Jeff Bisek and Business Manager Jessica Gilbertson Corrective Action Plan - Will establish policy to document our process and review of the Impact Aid application. Completion Date – June 30, 2024
View Audit 7488
Finding 5611 (2023-002)
Material Weakness 2023
Argus Manor Association
WA
HUD Housing Programs Reporting Subrecipient Monitoring
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party rec...
Actions Taken or to be Taken: The Corporation has taken corrective action and has implemented policies and procedures for communicating rent changes to the compliance department for timely implementation and the accounting department for assessment of financial reporting impact. Whatever party receives the notification will be responsible for timely dissemination to the affected departments.
View Audit 7456
Argus Manor Association
WA
HUD Housing Programs Reporting
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
Actions Taken or to be Taken: The Corporation has taken corrective action and has increased fidelity coverage to $1,000,000 which exceeds the HUD required amount.
View Audit 7456
Finding 5607 (2023-004)
Significant Deficiency 2023
Independent School District No. 548
MN
Allowable Costs / Cost Principles Significant Deficiency
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagemen...
Department of Education, Passed through Minnesota Department of Education Federal Financial Assistance Listing 84.425U Improper Supporting Documentation; Allowable Costs and Cost Principles Significant Deficiency in Internal Control Over Compliance Finding Summary: During the course of our engagement, we noted one instance where employee salaries did not align with their rate of pay noted in their contract. Responsible Individuals: Brian Korf, Superintendent. Corrective Action Plan: A thorough review and reconciliation of supporting documentation for expenditures, including payroll transactions, should be performed before amounts are disbursed. Supporting documentation should be maintained once review is documented and performed. Anticipated Completion Date: Ongoing
View Audit 7452
Finding 5606 (2023-001)
Significant Deficiency 2023
Csu Fullerton Auxiliary Services Corporation
CA
Eligibility Significant Deficiency
In conjunction with the Office of Research and Sponsored Projects (ORSP), Office of Sponsored Programs (OSP) will require program staff to review and verify eligibility on all student applications prior to their admission to the program before placement on official rosters to receive services.
In conjunction with the Office of Research and Sponsored Projects (ORSP), Office of Sponsored Programs (OSP) will require program staff to review and verify eligibility on all student applications prior to their admission to the program before placement on official rosters to receive services.
View Audit 7450
Finding 5577 (2023-006)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
We recommend accounting for the difference in fiscal year and academic contract year when obligating funds to cover salaries.
View Audit 7417
Finding 5576 (2023-007)
Significant Deficiency 2023
New Athens Community Unit School District No. 60
IL
Reporting
We recommend that care is taken to ensure all reports are filed by their due dates.
We recommend that care is taken to ensure all reports are filed by their due dates.
View Audit 7417
Dover Area School District
PA
Procurement, Suspension & Debarment § 200.318 § 200.320
Dover Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings an...
Dover Area School District respectfully submits the following corrective action plan for the year ended June 30, 2023. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule of findings and questioned costs. Finding 2023-001 – Procurement Federal Agency: Department of Education Pass-through Agency: Pennsylvania Department of Education Assistance Listing Number: COVID-19 – Education Stabilization Fund – 84.425 Corrective Action Planned: The District will establish processes to ensure that the procurement policy is followed when applicable and necessary. Anticipated Completion Date: Action has already been taken by the District to resolve the underlying issue of this finding. Contact Person Responsible: Miranda Weaver, Chief Financial & Operations Officer
View Audit 7411
City of Oneida Housing Authority
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please co...
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and has already implement procedures to correct the issue. The prior fee accountant has been terminated and a new fee accountant has been hired. If there are questions regarding this corrective action plan, please contact Mr. Robert Walters, Executive Director at (315) 363-8450.
View Audit 7403
Finding 5567 (2023-002)
Significant Deficiency 2023
Community Partners in Action, Inc.
CT
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and ef...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200). Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Staff will be required to complete a Personnel Activity Report weekly at the start of the next pay period, which is Monday, November 27, 2023. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: November 27, 2023
View Audit 7395
Finding 5564 (2023-001)
Significant Deficiency 2023
Community Partners in Action, Inc.
CT
Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.326
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization review its procurement policy and conflic...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend that the Organization review its procurement policy and conflict of interest policy and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 and 200.326. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The conflict-of-interest policy has been added to the fiscal policies. Management is in the process of enhancing the federal procurement policy to include sections 200.318 – 200.326. Name of the contact person responsible for corrective action: Lisa Maraia, CFO Planned completion date for corrective action plan: December 1, 2023
View Audit 7395
Finding 5561 (2023-001)
Material Weakness 2023
Generacion Floreciente
UT
Material Weakness Reporting Internal Control / Segregation of Duties
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amount...
2023-A Budgetary Compliance Criteria: The Budgetary Compliance guidelines require the School to limit total expenditures, by fund, to the amounts appropriated in the final adopted budget. Condition: The School had total expenditures in the general fund that exceeded the final adopted budgeted amounts. Cause: Total expenditures for the year ended June 30, 2023, exceeded the budgeted amount. This is due to the School exceeding budget primarily with instructional expenditures for salaries and benefits. Effect: Expenditures in excess of the final adopted budgeted amounts. Recommendation: We recommend that management ensures their final adopted budget amounts are sufficient to cover the total expenditures by fund. Management Response: Management agrees with this finding and plans to implement additional control procedures and training of personnel to ensure that expenditures by fund don’t exceed the final adopted budgeted amounts. 53
View Audit 7387
Finding 5555 (2023-002)
Significant Deficiency 2023
Special School District of St. Louis County
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Type: Significant Deficiency in Internal Control over Financial Reporting Recommendation: The District should implement processes to ensure revenue is recognition and reporting in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
Type: Significant Deficiency in Internal Control over Financial Reporting Recommendation: The District should implement processes to ensure revenue is recognition and reporting in the correct reporting period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District has identified new processes to ensure all revenue is recognized in the correct reporting period. Name(s) of the contact person(s) responsible for corrective action: Deedra Sagerty Planned completion date for corrective action plan: December 31, 2023
View Audit 7386
Slater School District
MO
Questioned Costs Internal Control / Segregation of Duties
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Indepe...
November 16, 2023 U.S. Department of Education Slater School District respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Terry Lorenz, Superintendent Slater School District Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 ARP Esser III Grant No. S425U210021 Recommendation: The District needs to ensure that contractors are paying prevailing wage. Action Taken: The superintendent was new as of July 1, 2022 and the contracts were already in place, but will make sure in the future that Davis Bacon wage requirements are monitored and corrected. Completion Date: June 30, 2024 Sincerely, Terry Lorenz, Superintendent Slater School District
View Audit 7381 Questioned Costs: $1
Finding 5546 (2023-002)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Allowable Costs / Cost Principles § 200.430
Views of Responsible Officials: Educare DC is an educational non-profit organization. We have consistently used weekly timesheets to document the total time spent by teaching and administrative staff. However, considering that it is difficult for teaching and administrative personnel to accurately c...
Views of Responsible Officials: Educare DC is an educational non-profit organization. We have consistently used weekly timesheets to document the total time spent by teaching and administrative staff. However, considering that it is difficult for teaching and administrative personnel to accurately charge time to specific awards, management has consistently used estimates based on the role of each employee. These estimates are reconciled and updated regularly based on after-the-fact effort in consultation with staff. Management will make sure this process is officially documented going forward. Management has noted the auditor’s recommendation and will ensure documentation of its allocation process to support time charged to federal program is strengthened. In addition, a formal policy and procedure will be documented and include responsible parties for preparing, reviewing, approving, and adjusting any noted variances between estimates and actuals incurred on a regular basis. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: January 31, 2024
View Audit 7376
Finding 5543 (2023-001)
Significant Deficiency 2023
Educare of Washington, Dc
DC
Reporting Internal Control / Segregation of Duties § 200.301
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker ...
Views of Responsible Officials: Management agrees with the finding and the following action will be taken to improve the situation. Management will review and update the reporting tracker monthly to ensure all reports are submitted on time. To ensure additional controls, the reviewer of the tracker will be independent of the report preparer. Name and Title of Responsible Official: Barbara Ledyard, Vice President of Finance and Administration Anticipated Completion Date: December 29, 2023
View Audit 7376
Clinton School District No. 124
MO
Questioned Costs Cash Management Equipment & Real Property Management
December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District ...
December 12, 2023 U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2023. Contact information for the individual responsible for the corrective action: Brian Wishard, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2023 The findings from the June 30, 2023, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2023-002 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements. Action Taken: Since the $2,000,000 of local funds to totally remodeled the food service department at the Clinton Intermediate School is not enough to offset the excess balance in the food service department, our plan for reducing the program balance of an excess of $976,148.58 will be purchasing equipment and holding our contracted food service accountable for billing. During the fiscal year 2022/2023 Taher did not bill us for three months. They billed us in the 2023/2024 fiscal year. In 2023/24 we paid: April 2022 on 7/6/22 $116,530.24 May 2022 on 7/6/22 $94,993.56 June 2022 on 10/25/22 $70,169.11 Total $281,692.91 I have provided a list of items that have been identified as a need for replacement in the near future. These projects will have an anticipated completion date of June 30, 2027. With the combination of the $281,692.91 of billing and the $706,000.00 of replacement equipment in the food service department we should spend down the excessive balance. Completion Date: June 30, 2024 Sincerely, Brian Wishard, Superintendent Clinton School District #124
View Audit 7369 Questioned Costs: $1
Finding 5538 (2023-004)
Significant Deficiency 2023
Unified School District No. 352
KS
Allowable Costs / Cost Principles Reporting
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantia...
2023-004 Federal program Education Stabilization Fund - 84.425 Compliance requirements Activities Allowed and Unallowed, Allowable Costs and Cost Principles, and Reporting Condition During testing, we identified that amounts reported under the Special Education II award could not be fully substantiated with supporting documentation. Recommendation We recommend that the District save supporting documentation when preparing reports for submission, as well as review their controls to ensure that reports are submitted accurately. Comments on the Finding Recommendation In comparison with other federal programs that the District typically has activity for, the ESSER reporting was particularly challenging. After the last of the ESSER funding is spent and reported, the District does not anticipate this to be a problem in the future. Action Taken Moving forward, the District will watch amounts more closely, and a reconciliation of ESSER accounts will be completed for each reporting period.
View Audit 7362
Finding 5537 (2023-002)
Significant Deficiency 2023
Ave Maria University, Inc. and Subsidiaries
FL
Subrecipient Monitoring Eligibility Reporting § 200.328 § 200.329
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of ...
The University filed four quarterly HEERF reports for the year that accurately reflected the spending and accounting of federal funds. The report in question is the annual report, which, by its design (it cannot be saved prior to submission, and the only way to print it is to print a screen shot of each of the 48 pages) makes review before submission extremely difficult. There were literally hundreds of entries in this report, and there were three errors, each of which reflected information that was reported accurately in the quarterly reports posted on the University’s website. Despite the unfortunate design constraints, the University will endeavor to identify a practical way to conduct a review of the annual report before submission next spring. Anticipated Completion Date: Continuing Responsible Contact Person: Eugene L. Munin
View Audit 7341
Finding 5531 (2023-001)
Significant Deficiency 2023
Draymont Housing Corporation
SC
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in o...
Finding #2023-001 Comments on the Finding and Each Recommendation: During the year ended September 30, 2023, the Corporation failed to make the required deposits to the reserve for replacement account. The management agent should transfer funds in the amount of $1,753 from the operating account in order to bring the reserve for replacements account current. Action(s) taken or planned on the finding: Management agrees. Management deposited $1,753 on November 7, 2023. No further action is required..
View Audit 7323 Questioned Costs: $1
« 1 1466 1467 1469 1470 2134 »