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
1506 of 2134
25 per page

Filters

Clear
Finding 291 (2023-001)
Significant Deficiency 2023
Passavant Memorial Homes Vii
PA
HUD Housing Programs Cash Management
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accorda...
Management notes that the deadline for the June 30, 2023 deposit has already been missed, however, plans to implement additional controls to ensure that future surplus cash (starting with the 2024 required deposit) is deposited into the residual receipts account within 60 days of year-end in accordance with HUD requirements.
View Audit 518
Middletown Homes, Inc.
NJ
HUD Housing Programs
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a fed...
Identifying Number: 2023-001 Finding: The Organization did not hold replacement reserve funds in an interest-bearing account. Contact Person Responsible for Corrective Action: Richard Manall, CFO Corrective Action Taken or Planned: Management reached out to Fulton Bank to move these funds into a federally insured interest-bearing account. Anticipated Completion Date: September 1, 2023.
View Audit 506
Finding 253 (2023-002)
Significant Deficiency 2023
Morrison Institute of Technology
IL
Reporting
Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to pro...
Condition - The Institute provided support to show that 3 of 4 quarterly reports selected for testing were posted to their website within 10 days after the end of the calendar quarter. The Institute stated that 1 of the 4 quarterly reports was posted timely; however, the Institute was unable to provide information to show the date of the posting to their website. At the time of the audit, all reports were posted on the Institute’s website. Corrective Action Plan - Documentation of grant reporting will be maintained in multiple locations for future grant programs. Quarterly reporting is completed for the Education Stabilization Fund. The funds have been expended and the programs are in the closeout process. Contact Person, Title and Phone Number - Scott Connelly, Vice President of Academics, Director of Career and Student Services, (815)-772-7218, Ext. 215 Anticipated Completion Date - August 1, 2023
View Audit 493
Finding 249 (2023-001)
Significant Deficiency 2023
Morrison Institute of Technology
IL
Eligibility Reporting
Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. •...
Condition - The institution had the following changes that were required to be updated on their ECAR: • The V.P. of Finance (equivalent to a chief financial officer) was no longer active at the institution as of April 2022. • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in October 2021. These changes to the institution’s ECAR information were not submitted until June 2023, subsequent to inquiry by auditors. Corrective Action Plan - The College will review current procedures and adjust accordingly to ensure timely ECAR updates. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2023
View Audit 493
Finding 246 (2023-002)
Significant Deficiency 2023
Neighborhood Health Center, Inc.
IN
Procurement, Suspension & Debarment Significant Deficiency
Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Carrie Miles, Chief Executive Officer, will oversee the implementation of this new policy by ...
Response: The Organization agrees with the finding and will develop a separate procurement policy for use with all federal award expenditures that contains the specific requirements by the Uniform Guidance. Carrie Miles, Chief Executive Officer, will oversee the implementation of this new policy by September 30, 2023.
View Audit 489
Finding 236 (2023-003)
Significant Deficiency 2023
Sunrise Community Health
CO
Internal Control / Segregation of Duties Subrecipient Monitoring
Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilitzed for each sliding fee encounter. Explanation of disagreement wi...
Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilitzed for each sliding fee encounter. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization's enrollment and billing department will work together to identify when any errors occur based on the documentation the patient provides. The enrollment team will verify the rate, and the billing and coding team will begin checking to ensure the rate that the patient was screened for is the rate the patient is being charged for and that the correct discoutn applies.
View Audit 487
Finding 235 (2023-002)
Significant Deficiency 2023
Sunrise Community Health
CO
Procurement, Suspension & Debarment
Recommendation: Our auditors had the following recommendations: 1. Our auditors recommended the Organization review and update its procurement policy to ensure the policy meets the 2 CFR Part 200 Procurement requirements. 2. Our auditors recommend the Organization retain all documentation and suppor...
Recommendation: Our auditors had the following recommendations: 1. Our auditors recommended the Organization review and update its procurement policy to ensure the policy meets the 2 CFR Part 200 Procurement requirements. 2. Our auditors recommend the Organization retain all documentation and support to show that the procurement policy was followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will be reviewing and updating our procurement policy for any missing items not currently noted in our policies or procedures. Gateway and RC Telecom are our sole-source vendors based on the scope and nature of the work and our unique phone system set up. Our current policy does mention competitive bidding, and the procedure mentions sole-source documentation and what we use for this documentation (currently a bid or quotation) but we need to expand and not just reference the CFR, but at minimum list our thresholds for procurement methods and other required elements. When we mee the bidding threshold, sealed bids are kept in our files. We have not had any sealed bid purchases in fiscal year 2023.
View Audit 487
Finding 234 (2023-001)
Significant Deficiency 2023
Sunrise Community Health
CO
Procurement, Suspension & Debarment
Recommendation: Our auditors recommended that the Organization implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occuring prior to entering into transactions with vendors. Explanation of disagreement with audit finding: There is...
Recommendation: Our auditors recommended that the Organization implement a process to ensure suspension and debarment checks are performed and documentation to show that the checks are occuring prior to entering into transactions with vendors. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Suspension and Debarment checks were occuring prior to a transaction with a new vendor; however, the checks were not saved. Any new vendor will have a check, and if we check them manually, we will begin to save these checks as documentation. We also implemented Compliatrics early in 2022 where we can enter our vendors into this system to do an auto check every month. It will flag us when a vendor is on the exclusion listing. Dell and NCHA were checked prior to transactions being entered into, but the documentation was not saved. These two vendors began being checked monthly through Compliatrics starting February 1, 2022. Amazon has been entered into Compliatrics and is being checked monthly. Amazon was checked prior to using them as a vendor, but the documentation was not saved. As of June 8, 2023, Amazon is not on the exclusion list. We have begun to enter all vendors we utilize into this systemm.
View Audit 487
Finding 222 (2023-003)
Material Weakness 2023
Mary Lee Charles Place
TX
Questioned Costs HUD Housing Programs Eligibility
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the in...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of proof of disability paperwork to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including eligibility requirements and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Management has requested proof of disability from the tenant that satisfies HUD guidelines and will not renew lease if it is not received. The training and file review will be completed by November 30, 2023. If the tenant does not produce proof of disability their lease will not be renewed on May 11, 2024.
View Audit 460 Questioned Costs: $1
Finding 221 (2023-002)
Material Weakness 2023
Mary Lee Charles Place
TX
HUD Housing Programs Subrecipient Monitoring
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertif...
Management agrees with the finding and will begin an independent review of each tenant file to include examination of EIV reports to determine if there are any discrepancies and take corrective measures. Leasing office staff will undergo additional HUD 811 training regarding the initial and recertification process. Additionally, management is staffing the property with a dedicated property manager that will be responsible for reviewing tenant files for compliance with HUD procedures including uses of EIV reports and ensure supporting documentation is maintained in each tenant’s file prior to signing new or amended leases. Estimated completion date is November 30, 2023.
View Audit 460
Virginia Place Apartments INC
LA
Management made the delinquent required deposit of $1,600 on July 10, 2023.
Management made the delinquent required deposit of $1,600 on July 10, 2023.
View Audit 444
Chowan University
NC
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: This instance was an administrative error. Measures are in place to process refunds on a weekly basis. Anticipated Completion Date: Refund processing will be monitored on an ongoing basis.
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: This instance was an administrative error. Measures are in place to process refunds on a weekly basis. Anticipated Completion Date: Refund processing will be monitored on an ongoing basis.
View Audit 409
Chowan University
NC
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and docum...
Name of Responsible Individual: Ruth Casper & Stephanie Furlough Corrective Action: The University Financial Aid Office has restructured the disbursement process as noted below: • Staff members will be retrained on the importance of timely reporting and record compliance. • A disbursement and documentation process will be created to track, manage and reconcile the disbursement requests sent to COD. This process will aidin recognizing approved disbursements, rejected requests, and posting of disbursements. • The disbursement and reconciliation log will be reviewed by the Asst. Vice President for Student Financial Services as well as the Asst Vice President for Analytics & Audit. Anticipated Completion Date: The disbursement procedures will be monitored on an ongoing basis.
View Audit 409
Finding 209 (2023-001)
Significant Deficiency 2023
University of Health Sciences and Pharmacy in St Louis
MO
Student Financial Aid Subrecipient Monitoring Reporting
The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the N...
The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the National Student Clearinghouse's (NSC's) system automatically overrides the graduation data in the University's Jenzabar report without notifying the University, a two-step corrective action plan has been initiated. The modified reporting process to improve internal controls consists of the following steps: 1. Upload the initial Jenzabar enrollment reporting into the NSC system which will show full-time enrollment for both the bachelor's degree and the PharmD program; 2. File a second report reflecting the date of completion of the bachelor's degree for all students in the integrated program to remedy the NSC system override of graduation data in the initial Jenzabar report; and 3. Conduct a manual verification of graduation data in the National Student Loan Data System to ensure complete, accurate and timely reporting of graduation information from NSC. The modified reporting process is expected to be fully implemented at the conclusion of the 2023-2024 academic year in conjunction with completion of commencement, which is scheduled to occur in May 2024.
View Audit 398
Serv Centers Housing Corp, Inc. Trenton Group Home 035-Eh057
NJ
HUD Housing Programs
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will...
Finding: The Organization had excess funds over $250 remaining in the residual receipts account which have not been remitted to HUD upon PRAC termination. Contact Person Responsible for Corrective Action: Bob Rosvold, CFO Corrective Action Taken or Planned: Residual receipts that are due to HUD will be made on or before 9/30/2023. Anticipated Completion Date: 9/30/2023
View Audit 380
Nazarene Bible College
KS
Special Tests & Provisions
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college has already updated its Information Security Policy (ISP), Vendor Policy, and created a new Change Management Policy to meet the stated GLBA requirements and resolve the findings of the audit. Prior to the board’s nex...
Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: The college has already updated its Information Security Policy (ISP), Vendor Policy, and created a new Change Management Policy to meet the stated GLBA requirements and resolve the findings of the audit. Prior to the board’s next meeting in April of 2024, in line with the newly updated policies, IT intends to both contact critical vendors to assess their compliance, and prepare a new Information Security Report for their consideration. We will use the provided templates to assist us in those processes. Person Responsible for Corrective Action Plan: Fred Phillips, CIO Anticipated Date of Completion: 04/1/2024
View Audit 356
Finding 196 (2023-005)
Material Weakness 2023
Pleasant Hill Cusd 3
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- Child Nutrition Cluster- AL Number 10.553 and 10.553 Finding No.: 2023-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segreg...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF AGRICULTURE- Child Nutrition Cluster- AL Number 10.553 and 10.553 Finding No.: 2023-005 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concus with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnnel. Anticipated Date of Completion: Ongoing
View Audit 343
Finding 195 (2023-004)
Material Weakness 2023
Pleasant Hill Cusd 3
IL
Internal Control / Segregation of Duties
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Education Stablization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited numbe...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Education Stablization Fund Under the Coronavirus Aid, Relief and Economic Security Act- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District should segregate duties where possible. The Board should be aware of this problem and closely review and approve all financial related information. Action Taken: The District concus with the recommendation. The District has reviewed and continues to review its financial policies and procedures to better segregate duties where possible. The Superintendent continually reminds the Board of their responsibility in regards to reviewing and approving financial items and asking questions. It is not cost feasible to hire additional personnnel. Anticipated Date of Completion: Ongoing
View Audit 343
Finding 194 (2023-001)
Material Weakness 2023
Chattahoochee Hills Charter School
GA
Reporting § 200.502 § 200.510
Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of acc...
Description of Finding: The school did not adequately track its expenditures of federal awards and did not prepare a complete SEFA as of the year end. Statement of Concurrence or Nonconcurrence: The school agrees with the audit finding as presented. Corrective Action: While the school’s chart of accounts includes specific accounts for grants and Title I funds, the chart of accounts did not explicitly list all federal revenue (Title I, ESSER Grant, USDA, and Federal Facility Grant). The school has already updated the chart of accounts to account for all federal funds with appropriate identification of revenue sources. This will allow the school to accurately account for monthly revenue and expenditures relating to federal funding sources, along with accurate monthly financial reporting of federal fund usage and expenses. Name of Contact Person: Chaz Patterson-Ellis, Chief Financial Officer, 678-466-7300, chaz.patterson@chatthillscharter.org. Projected Completion Date: Sept 30, 2023. Chaz Patterson-Ellis, Chief Financial Officer.
View Audit 314
Finding 176 (2023-001)
Significant Deficiency 2023
Oak Haven Apartments
TX
Internal Control / Segregation of Duties HUD Housing Programs Reporting
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
Response: Management recorded the adjusting journal entries as proposed by the audit firm. In the future, management will ensure that depreciation and amortization of loan costs and calculated and recorded in the general ledger.
View Audit 256
Finding 168 (2023-005)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Special Tests & Provisions HUD Housing Programs Material Weakness
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software c...
Finding 2023-005 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Utility Allowance Analysis was not included in my training for this position, I was underway of the need for an analysis until after the deadline has passed. I’ve reached out to our software company, however they were unwilling to complete this take due to the size of our HCV Program. I will be reaching out to companies requesting a proposal, if acceptable this will be completed.
View Audit 243
Finding 167 (2023-004)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Re...
Finding 2023-004 Utility Allowance Material Weakness/Non-Compliance – Special Tests and Provisions I agree with finding I’ve met with City of Grinnell Building and Planning Director to make arrangements for himself and or his staff to perform HQS Quality Control Inspections for the Grinnell Low Rent Housing Authority.
View Audit 243
Finding 166 (2023-003)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
HUD Housing Programs Special Tests & Provisions Material Weakness
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This corre...
Finding 2023-003 Deposit Collateralization Material Weakness/Non-Compliance – Special Tests and Provisions Repeat Finding 2022-03 I agree with finding The requirement of the Depository Agreement was recently brought to my attention as I was not an employee at the time of the last Audit. This correction is in the process and will be put in place as soon as possible.
View Audit 243
Finding 165 (2023-002)
Material Weakness 2023
Low Rent Housing Agency of Grinnell, Iowa
IA
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight boar...
Finding 2023-002 Internal Control Structure Material Weakness – Eligibility, Reporting and Special Tests and provisions Repeat Finding 2022-02 I agree with finding The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board has reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 243
Finding 159 (2023-001)
Material Weakness 2023
Cornbelt Educational Cooperative
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The Cornbelt Educational Cooperative Business Manager, Pamela Selken 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 Cooperative's business office. Staffing the office at an efficient and financia...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken 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 Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
View Audit 235
« 1 1504 1505 1507 1508 2134 »