FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,232
In database
Filtered Results
53,247
Matching current filters
Showing Page
1660 of 2130
25 per page

Filters

Clear
North Clay Cusd 25
IL
Equipment & Real Property Management § 200.313
12-013-2050-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. ...
12-013-2050-26 CORRECTIVE ACTION PLAN FOR CURRENT YEAR AUDIT FINDINGS Year Ending June 30, 2022 Corrective Action Plan Finding No.: 2022-_ 002__ Condition: The District's property records did not include serial numbers for equipment purchased with Education Stabilization Funding. Plan: The District will assign an employee independent of the preparer, preferably with knowledge of applicable federal grant expenditures, to review the District's property records on a periodic basis to ensure the listing meets the requirements of 2 CFR section 200.313(d)(1). Anticipated Date of Completion: 06/30/2023 Name of Contact Person: Travis Wyatt Management Response: Management will implement the corrective action plan for the year ended June 30, 2023.
View Audit 174601
Orange Center Elementary School District
CA
Questioned Costs
Federal Award Findings and Questioned Costs Finding Identification: 2021 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Name of contact person: Michele Smith, CBO Corrective Action: District will complete a transfer for ?Prepaid Expenses? in ESSER I to be tra...
Federal Award Findings and Questioned Costs Finding Identification: 2021 ? 004 Federal ? Elementary & Secondary School Emergency Relief (ESSER) Fund #50000 Name of contact person: Michele Smith, CBO Corrective Action: District will complete a transfer for ?Prepaid Expenses? in ESSER I to be transferred into Title I Resource. The CBO will track all future prepaid expenses and adjust the expenditures as per the guidance given in the CSAM in the future. Proposed Completion Date: The transfer will be presented to the Orange Center Board for approval at the regularly scheduled meet on January 11, 2023. FCSS will receive the approved transfer request on January 12, 2022 and the transfer should be completed within 2-4 days by FCSS.
View Audit 174599 Questioned Costs: $1
Buena Vista University
IA
Student Financial Aid Matching / Level of Effort / Earmarking Special Tests & Provisions
2022 Corrective Action Plan Finding Reference Number 2022-001 Contact Person - Patti Demers, Director of Financial Assistance Cause - In October 2021, Buena Vista University changed ERP/SIS software platforms. During the software conversion from the old database to the new database there was a pe...
2022 Corrective Action Plan Finding Reference Number 2022-001 Contact Person - Patti Demers, Director of Financial Assistance Cause - In October 2021, Buena Vista University changed ERP/SIS software platforms. During the software conversion from the old database to the new database there was a period of 10 days in which no new data could be entered by staff. After the new database came online there were some standard reports that were not running as expected, including one that identifies students that have withdrawn from courses and need a Return to Title IV Funds calculated. As a result, the calculation was not completed within the required time period for a small number of withdrawn students. Current Status - All reports that alert staff to course withdrawals have been corrected and are now running on a regular basis so the necessary offices are alerted to the changes in a timely manner. Views of Responsible Officials and Planned Corrective Action -The error occurred during a software transition and data freeze period. This was a unique occurrence and has been remedied through updated system reports running on an automated schedule. Anticipated Completion Date -Already completed.
View Audit 174176
Finding 204841 (2022-003)
Material Weakness 2022
Open Doors for Multicultural Families
WA
Questioned Costs Eligibility Material Weakness § 200.302
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process a...
We agree with this finding that certifications of direct assistance provided to individuals were not obtained. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for certification of direct assistance received by clients. We will review our process and procedures for obtaining signatures from clients receiving gift cards and other forms of direct assistance, including non-financial assistance as well as rent and utility assistance, to ensure that amounts received, and dates received are attested by clients via signature or via an acceptable alternative electronic attestation.
View Audit 174174 Questioned Costs: $1
Finding 204840 (2022-002)
Material Weakness 2022
Open Doors for Multicultural Families
WA
Questioned Costs Allowable Costs / Cost Principles § 200.430
We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing ...
We agree with this finding regarding the allocation of payroll costs for one-time bonus payments. We have taken steps to correct the issues identified and during June 2023 we modified our procedures for allocation of payroll costs to federal programs. In June 2023, we changed our payroll processing vendor. This will allow us to have better controls over our payroll processing. We will make sure all staff certify their time and effort expended for each payroll.
View Audit 174174 Questioned Costs: $1
Finding 204836 (2022-003)
Material Weakness 2022
Midland Community School District
IA
Reporting Internal Control / Segregation of Duties
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duti...
FINDING 2022-001: Various duties that should be segregated for each transaction including authorization, custody, and recording are not performed by different employees. The District has a limited number of employees, and therefore, and procedures have not been designed to adequately segregate duties or provide compensating controls through additional oversight of transactions and processes. Inadequate segregation of duties could adversely affect the District?s ability to prevent or detect and correct misstatements, errors, or misappropriations on a timely basis by employees in the normal course of performing their assigned functions. QUESTIONED COSTS: No STATUS: Corrective action in progress CORRECTIVE ACTION: The District will monitor this situation and continue to segregate incompatible duties as much as possible. COMPLETION DATE: June 30, 2023
View Audit 174143
Finding 204834 (2022-007)
Material Weakness 2022
Kankakee School District 111
IL
Questioned Costs Allowable Costs / Cost Principles
Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Movin...
Finding Number: 2022-007 Finding: Expenditures were overclaimed on certain ESSER grants for fiscal year 2022 in the amount of $818,716. Planned Corrective Action: All ESSER Grants should be reconciled to-date to ensure that revenues are recorded in the same fund in which the expenses occurred. Moving forward ? once an ESSER expenditure report is created, the accounting coordinator will be provided with a breakdown (by fund) of how the revenue should be recorded. Anticipated Completion Date: June 30, 2023 Contact/Responsible Person: Assistant Superintendent of Business TBD, Shemeka M. Fountain, Assistant Superintendent
View Audit 174116 Questioned Costs: $1
Finding 204831 (2022-001)
Significant Deficiency 2022
Southeastern Illinois College
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of ...
The findings from the December 5, 2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? STUDENT FINANCIAL AID CLUSTER Material Weaknesses: None Significant Deficiencies: 2022-001: Lack of Compliance over Enrollment Reporting Recommendation: We recommend that procedures be developed to review the roster files received from the NSLDS to ensure correct student information is being reported with each roster file. Action Taken: Southeastern Illinois College will be implementing remediation steps to ensure that enrollment information is accurate in the National Student Loan Data System (NSLDS). The College?s Information Technology (IT) department will work with the Registrar in creating a process where graduates who are not originally reported as graduated can be updated to graduated status in National Student Clearinghouse (NSC)?s website. This may include making a graduates? only submission to NSC to update those graduates whose degrees were conferred after the original submission. Also, the Student Affairs department will now review submission data and give approval prior to submission to NSC. To assist in this review, the IT department will develop a data validation report that lists students who have completed a certificate and/or degree and are no longer attending.
View Audit 174139
Finding 204830 (2022-006)
Material Weakness 2022
City of Clinton
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit find...
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City adopt procedures to ensure applicable reports are submitted timely and accurately. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to the Finding: The City will adopt procedures and work with federal agencies to ensure accurate and timely reporting. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
View Audit 174148
Finding 204829 (2022-005)
Material Weakness 2022
City of Clinton
MN
Procurement, Suspension & Debarment Material Weakness
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit ...
Water and Waste Disposal Systems for Rural Communities ? Assistance Listing No. 10.760 Recommendation: We recommend the City approve a procurement policy that meets the requirements of the Uniform Guidance and implement controls to ensure it is being followed. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The City will approve a federal procurement policy and implement controls to ensure it is being followed. Official Responsible for Corrective Action: Kari Wiegman, City Clerk/Treasurer. Planned Completion Date for Corrective Action Plan: December 31, 2023.
View Audit 174148
Finding 204827 (2022-005)
Significant Deficiency 2022
Council on Substance Abuse Ncadd
AL
Allowable Costs / Cost Principles § 200.405
COSA has already strengthened its procedures and documentation policies to ensure staff documentation are correct. Timesheets are being reviewed by management in the program and finance departments on a monthly basis.
COSA has already strengthened its procedures and documentation policies to ensure staff documentation are correct. Timesheets are being reviewed by management in the program and finance departments on a monthly basis.
View Audit 174159
Finding 204818 (2022-004)
Significant Deficiency 2022
Council on Substance Abuse Ncadd
AL
Questioned Costs Period of Performance Significant Deficiency § 200.77
COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.
COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.
View Audit 174159 Questioned Costs: $1
Finding 204817 (2022-003)
Significant Deficiency 2022
Council on Substance Abuse Ncadd
AL
Reporting Significant Deficiency § 200.512
As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent thes...
As evidenced by previous audit findings, COSA has never experienced a delay in year-end closing. And as previously discussed, due to staff changes and other unforeseen events, the organization was not prepared to commence the audit in a timely manner. COSA has already corrected steps to prevent these issues in the future.
View Audit 174159
Finding 204814 (2022-001)
Material Weakness 2022
YWCA Northeast Indiana, Inc.
IN
Reporting Subrecipient Monitoring
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls...
2022-001- Schedule of Expenditures of Federal Awards Management acknowledges the recommendation and will develop internal controls over reporting and consult with external consultants if necessary to ensure an accurate SEFA is prepared. It is anticipated that the implementation of the controls will be completed by year end, December 31, 2023 and will be put in place at that time. Greg Johnson, CFO YWCA Northeast Indiana
View Audit 174138
Salmon Creek Housing, Inc.
AK
HUD Housing Programs Special Tests & Provisions
Salmon Creek Housing, Inc. Juneau, Alaska Salmon Creek Housing - HUD Project No. 176-HD023 Schedule of Findings and Questioned Costs As of and for the Year Ended June 30, 2022 2022-001 Condition: Salmon Creek Housing, Inc. did not make deposits to the replacement reserve as required. For the ...
Salmon Creek Housing, Inc. Juneau, Alaska Salmon Creek Housing - HUD Project No. 176-HD023 Schedule of Findings and Questioned Costs As of and for the Year Ended June 30, 2022 2022-001 Condition: Salmon Creek Housing, Inc. did not make deposits to the replacement reserve as required. For the period under audit, monthly deposits of $2,190 were not made. Also, a draw of $6,332 from the replacement reserve was not repaid when HUD paid the overdue subsidy. Deposits required but not made into the replacement reserve totaled $8,522. Recommendation: Management should continue to request rent increases from HUD. Corrective Action Planned. We will deposit the funds into the replacement reserve as soon as cash flow allows. We have already requested a rent increase for contract renewal December 1, 2022. Completion date for corrective action: June 30, 2023 Contact person: Deb Percy, Chief Financial Officer
View Audit 174146
Finding 204812 (2022-002)
Significant Deficiency 2022
Oakland Private Industry Council, Inc.
NC
Reporting
SIGNIFICANT WEAKNESS 2022 ? 002 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and procured the services and of an outside CPA to facilitate prompt financial statement and audit preparation. OPIC also, has in place pl...
SIGNIFICANT WEAKNESS 2022 ? 002 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and procured the services and of an outside CPA to facilitate prompt financial statement and audit preparation. OPIC also, has in place plans to replace it aging accounting software, and modernize its operations. Proposed Completion Date: Immediately.
View Audit 174100
Finding 204811 (2022-001)
Significant Deficiency 2022
Oakland Private Industry Council, Inc.
NC
Internal Control / Segregation of Duties
SIGNIFICANT WEAKNESS 2022 ? 001 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and a new Fund Development Consultant, to meet both short and long-term goals of sustained financial and program stability via development...
SIGNIFICANT WEAKNESS 2022 ? 001 Financial Statements Name of contact person: Raymond Lankford, CEO Corrective Action: OPIC hired a new CEO, Chief Fiscal Officer, and a new Fund Development Consultant, to meet both short and long-term goals of sustained financial and program stability via development of new funding streams. Proposed Completion Date: Immediately.
View Audit 174100
Finding 204810 (2022-004)
Significant Deficiency 2022
Malone Central School District
NY
Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.327
The District will implement and communicate with identified staff, a system to ensure that in future contracts prevailing wage documentation is provided to the District Offices at the end of each week of any project.
The District will implement and communicate with identified staff, a system to ensure that in future contracts prevailing wage documentation is provided to the District Offices at the end of each week of any project.
View Audit 174098
Finding 204808 (2022-003)
Significant Deficiency 2022
Malone Central School District
NY
Equipment & Real Property Management Procurement, Suspension & Debarment § 200.313
The District will update the fixed asset policy to include required information purchased with Federal awarded monies. The District will communicate the new policy to all staff to ensure fixed assets will be recorded in the correct manner.
The District will update the fixed asset policy to include required information purchased with Federal awarded monies. The District will communicate the new policy to all staff to ensure fixed assets will be recorded in the correct manner.
View Audit 174098
Finding 204807 (2022-003)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
Finding 204806 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Easton
PA
Questioned Costs HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Ty...
Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Tyler Martin, Executive Director, is responsible for implementing this corrective action by December 31, 2023.
View Audit 174107 Questioned Costs: $1
Finding 200150 (2022-008)
Significant Deficiency 2022
Miles City Unified School District Number 1
MT
Procurement, Suspension & Debarment School Nutrition Programs
PROCUREMENT Name of contact person: Lenore Bricco Corrective Action: The district will strive to comply with the procurement statutes. Proposed Completion Date: Immediate.
PROCUREMENT Name of contact person: Lenore Bricco Corrective Action: The district will strive to comply with the procurement statutes. Proposed Completion Date: Immediate.
View Audit 250142
Finding 200147 (2022-007)
Material Weakness 2022
Miles City Unified School District Number 1
MT
Internal Control / Segregation of Duties
SEGREGATION OF DUTIES Name of Contact Person: Lenore Bricco Corrective Action: The governing body continues to segregate duties to provide reasonable assurance of separation of transactions. No infractions have been documented of the controls. The controls are continually monitored and stric...
SEGREGATION OF DUTIES Name of Contact Person: Lenore Bricco Corrective Action: The governing body continues to segregate duties to provide reasonable assurance of separation of transactions. No infractions have been documented of the controls. The controls are continually monitored and strictly adhered to. Proposed Completion Date: Ongoing.
View Audit 250142
Finding 200145 (2022-001)
Significant Deficiency 2022
Housing Authority of the City of Columbia
MO
HUD Housing Programs Reporting Significant Deficiency
Finding No. 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding Personnel Responsible for Corrective Action: Section 8 Housing Choice Vouchers Program Staff Tawanda Edwards, Director of Housing Programs Laura Lewis, Director of Affordable Housing Anticipated Completio...
Finding No. 2022-001 Significant Deficiency: Special Reporting - Compliance and Control Finding Personnel Responsible for Corrective Action: Section 8 Housing Choice Vouchers Program Staff Tawanda Edwards, Director of Housing Programs Laura Lewis, Director of Affordable Housing Anticipated Completion Date: 8/10/2023 Corrective Action Plan: CHA has developed a tracking chart to track submission of the HUD-50058 for participants exiting the program that will be monitored monthly. The Director of Housing Programs has delegated submission of the HUD-50058 for participants exiting the program that also have ported to another PHA, to the CHA Housing Programs Manager and will monitor the completion of this delegated task monthly.
View Audit 250141
Finding 200144 (2022-001)
Significant Deficiency 2022
University of Missouri System
MO
Reporting
2022-001 Personnel Responsible for Corrective Action ? Brittany Jaegers, Controller MU Healthcare Anticipated Completion Date ? March 31, 2023 Corrective Action Plan ? The University of Missouri Hospital & Clinics has modified its process of calculating lost revenues to ensure they are complete and ...
2022-001 Personnel Responsible for Corrective Action ? Brittany Jaegers, Controller MU Healthcare Anticipated Completion Date ? March 31, 2023 Corrective Action Plan ? The University of Missouri Hospital & Clinics has modified its process of calculating lost revenues to ensure they are complete and accurate and in accordance with the guidance issued by the U.S. Department of Health and Human Services. We will also update the lost revenue reported in the next Provider Relief Fund report period due March 31, 2023.
View Audit 250140
« 1 1658 1659 1661 1662 2130 »