FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,141
In database
Filtered Results
53,156
Matching current filters
Showing Page
1710 of 2127
25 per page

Filters

Clear
Finding 52308 (2022-004)
Material Weakness 2022
White County
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.303
FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searc...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All current and future federal grant funding recipients/contractors will be searched for their suspension & debarment status on SAM.gov. If the contractor is not registered through SAM.gov a form will be created for use by the Auditor?s office, as well as any County office, requesting verification from the contractor and/or subrecipient of their standing in regards to suspension, debarment, or any other reason that would exclude them from entering into a contract or subaward. Anticipated Completion Date: 12/31/23
View Audit 48334
Finding 52307 (2022-003)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery ...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: All future reporting of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds will be reviewed for accuracy by a second Auditor staff member prior to submission. The report will be signed/dated by both the preparer and the reviewer. To prevent future errors in reporting of these grant funds, the preparer will have an Auditor?s Deputy review the reports for accuracy and completion prior to submission. All grant receipts and adjustments to grant related receipts and disbursements completed in the Auditor?s Office are now reviewed for accuracy and initial/dated by a second Auditor Office staff member. In addition, a note will be made within our financial system records and all available supporting documentation will be attached/scanned as part of the permanent record of adjustments to receipts and disbursements. A new electronic storage system is under consideration for ease of access to adjustment documentation. Anticipated Completion Date: 4/30/24
View Audit 48334
Finding 52306 (2022-002)
Material Weakness 2022
White County
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions § 200.303
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the r...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Elizabeth J Billue Contact Phone Number: 574-583-1515 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: For all current and future federal grants, the Auditor?s office will notify the responsible County Department and any Grant Management Contractor in writing to encourage increased communication between Grantconnected entities. This notice will include a specific request for all financial and wage reports to be submitted for review, approval and oversight by the County throughout the timespan of the Grant project. Ideally, a form letter will be drafted that will include multiple items to note responsibility for reporting to the County that will be used for all federal grant awards managed by entities other than the County. Anticipated Completion Date: 12/31/23
View Audit 48334
Finding 52302 (2022-001)
Material Weakness 2022
Pleasantdale School District 107
IL
Cash Management Reporting School Nutrition Programs
Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting document...
Pleasantdale School District 107 Corrective Action Plan for Current Year Audit Findings Year Ending June 30, 2022 Corrective Action Plan Finding No: 2022-001 Condition: For the February 2022 claim reimbursement, the amount of reimbursement received did not agree to the underlying supporting documentation. The District?s February claim in the amount of $30,010 for the Elementary School was rejected as it was submitted with an error and further rejected by ISBE. Plan: The District filed a one-time extension with Illinois State Board of Education in order to capture funds for the February claim for the Elementary School. Anticipated Date of Completion: November 7, 2022 Name of Contact Person: Griffin Sonntag, Business Manager/CSBO (708) 784-2172
View Audit 43931
Finding 52301 (2022-001)
Significant Deficiency 2022
National Collegiate Inventors & Innovators Alliance, INC Dba Venturewell
MA
Subrecipient Monitoring Reporting
National Collegiate Inventors & Innovators Alliance, Inc. d/b/a VentureWell?s (the Organization) management acknowledges the summary of Finding 2022-001 of the report of Independent Accountants for the years ending June 30, 2022, and 2021. The Organization has implemented procedures and internal con...
National Collegiate Inventors & Innovators Alliance, Inc. d/b/a VentureWell?s (the Organization) management acknowledges the summary of Finding 2022-001 of the report of Independent Accountants for the years ending June 30, 2022, and 2021. The Organization has implemented procedures and internal controls on August 10, 2022 to ensure compliance with subaward agreement and modifications subject to reporting under the Federal Funding Accountability and Transparency Act. Once a report is submitted in FSRS, it will be saved electronically (with a screenshot to capture the date/time of submission) and reviewed by the VP of Finance & Administration and/or Controller. Since the FSRS system does not send "report due" notifications, the VP of Finance & Administration will confirm the report has been submitted within 30 days of executing any subaward agreements. Additionally, execution of subaward amendments that result in the reporting requirement threshold being reached or funded amounts being de-obligated, will also be reported and confirmed per the above process. The Organization has documented these procedures in an update to the Subawards Policy to align with current regulations. All questions regarding the controls and procedures with this Corrective Action Plan may be directed to the Phil Weilerstein, President/CEO, or Abigail Barrow, Board Chair, in the event the questions involve a matter related to the President/CEO.
View Audit 43695
Finding 52268 (2022-003)
Material Weakness 2022
South Henry School Corporation
IN
Procurement, Suspension & Debarment School Nutrition Programs § 200.303
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, ...
FINDING 2022-003 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program, Summer Food Service Program for Children Assistance Listing Number: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Procurement and Suspension and Debarment Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation to ensure compliance with requirements related to the Child Nutrition Program and Procurement and Suspension and Debarment compliance requirements for purchases made outside of the purchasing cooperative. Context: During the audit period, the School Corporation had purchases between $10,000 and $150,000 from two vendors which fall under the small purchase method for federal and state procurement regulations and were charged to Fund 0800 ? School Lunch Fund. For one vendor selected for testing, documentation was not presented to verify the School Corporation had performed checks to assure the vendor was not suspended or debarred prior to entering into the transaction in order to satisfy the suspended and debarment requirements. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Superintendent and Business Manager will modify the procedures for Suspension & Debarment for all bidders related to any contract to be funded under the Federal Grants within the System For Award Management (SAM). The Business Manager will keep a log in the grant file to certify compliance of vendors. The Business Manager will have the Superintendent review this log, along with presenting it to the School Board annually for their review. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Timeline for Completion: April 14, 2023.
View Audit 51471
Finding 52267 (2022-002)
Material Weakness 2022
South Henry School Corporation
IN
Questioned Costs School Nutrition Programs Cash Management § 200.303
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indi...
FINDING 2022-002 Information on the federal program: Subject: Child Nutrition Cluster ? Internal Controls Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Numbers: 10.553, 10.555, 10.559 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Reporting Audit Finding: Material Weakness Condition: An effective internal control system was not in place at the School Corporation in order to ensure compliance with requirements related to the grant agreement and the reporting compliance requirement. Context: We noted that for two claims in a sample of four, the meal counts were over/under claimed for the month. We noted that in October 2020 the School Corporation had overclaimed lunches by four meals and breakfast by one meal and in April 2022, the School Corporation had overclaimed breakfast by 358 meals and underclaimed lunches by 182 meals. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We had changed software from Comalex to Mosaic during the audit period. We quickly found that Mosaic did not have the capabilities, processes, or correct reporting that Comalex had. Heartland Corp. owns both software products, we were insured that Mosaic was a far superiod software ? we found the opposite within 4 months we switched back to Comales. Processes and reports are more clearly defined and ?cleaner accounting?. Responsible Party and Timeline for Completion: Amy Milner, Business Manager. Corrective action has already been in place for several months.
View Audit 51471 Questioned Costs: $1
Finding 52259 (2022-002)
Material Weakness 2022
Jacksonville Aviation Authority
FL
Reporting Cash Management Material Weakness § 200.502 § 200.508 § 200.510
Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level rev...
Finding Number: 2022-002 Condition: The SEFA required adjustments related to expenditures that were both improperly included, resulting in revisions to correct the SEFA. Planned Corrective Action: JAA will strengthen our controls around the grant review process. In addition to the second-level review and approval process for grant revenue, JAA will implement a quarterly review to identify eligible expenditures for Federal and State Grant reimbursements to ensure revenue is recognized in the proper period. Contact person responsible for corrective action: Jose V. Lopez Anticipated Completion Date: 09/30/2023
View Audit 50537
Finding 52258 (2022-001)
Significant Deficiency 2022
Delaware Community Foundation INC
DE
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking § 200.403
Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges ...
Reference Number: 2021-001 Program: COVID 19 ? Coronavirus State and Local Fiscal Recovery Funds Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Allowability: Indirect and Direct Costs Recommendation: We recommend management strengthen its controls over the charges related to its indirect costs and ensure it has properly accounted for all direct and indirect costs. In addition, we recommend the organization reduce its next draw from the program by the overcharged amount. Action taken in response to finding: We agree with the finding and will develop a policy and procedure for identifying and properly accounting of all direct and indirect costs. Name of the contact person responsible for corrective action: Joyce Darling, Vice President for Finance and Administration, Delaware Community Foundation Planned completion date for corrective action plan: Effective ? 3/31/2023
View Audit 50109 Questioned Costs: $1
Finding 52255 (2022-003)
Significant Deficiency 2022
Friends for Life Corporation
TN
Eligibility
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services m...
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services monthly in order to insure proper TGA and other qualifications are noted as appropriate for the services provided and individuals serviced. Responsible for Corrective Action: Mia Cotton, Chief Programs Officer Anticipated Completion Date for Corrective Action: June 30, 2023
View Audit 49180
Finding 52254 (2022-002)
Significant Deficiency 2022
Friends for Life Corporation
TN
Eligibility
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services m...
Corrective Action: This resulted due to different TGA for different programs. The items noted were covered under different programs but were not reviewed as to the appropriate TGA for the utilized program involved. They have instituted an internal program audit function to review provided services monthly in order to insure proper TGA and other qualifications are noted as appropriate for the services provided and individuals serviced. Responsible for Corrective Action: Mia Cotton, Chief Programs Officer Anticipated Completion Date for Corrective Action: June 30, 2023
View Audit 49180
T. E. Brown Apartments
IL
Questioned Costs
Finding No. 2022-1: Incorrect pension amount was used to calculate tenant income. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.
Finding No. 2022-1: Incorrect pension amount was used to calculate tenant income. Action Taken: Interim Form 50059 was calculated using corrected amounts. Notice was delivered to the tenant of the change in rent.
View Audit 49178 Questioned Costs: $1
Finding 52250 (2022-101)
Significant Deficiency 2022
Central Arizona Shelter Services, Inc.
AZ
Cash Management Subrecipient Monitoring Allowable Costs / Cost Principles
We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments...
We agree with the auditor's comments. The following actions will be taken to make sure sub-recipients payments comply with the Code of Federal Regulations 576.203{c). We will pay invoices within 30 days or document the reason for any delay. We would like it noted that in most cases the late payments were due to incomplete payment requests from the sub-recipients. Unfortunately, our invoice review process did not include preserving our notes and communication with the sub-recipients regarding our questions and requests for missing documentation that ultimately lead to the submission of additional documentation from the subrecipients and final approval of the invoice payment.
View Audit 47580
Finding 52245 (2022-002)
Significant Deficiency 2022
Apache Junction Unified School District No. 43
AZ
Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs
Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Condition: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction was pe...
Type of Finding: Suspension/Debarment - Significant Deficiency in Internal Control over Compliance Condition: The District did not document the verification that vendors with expenditures expected to equal or exceed $25,000 were not suspended or debarred prior to entering into the transaction was performed. Planned completion date for corrective action plan: June 30, 2023 Corrective Action Plan: The District will review its current procedures for ensuring the verification that vendors are not suspended or debarred is performed prior to entering into the transaction. Name of the contact person responsible for corrective action: Angela Terry, Executive Director of Business Services
View Audit 45138
Finding 52241 (2022-003)
Significant Deficiency 2022
Village of Catlin
IL
Internal Control / Segregation of Duties
2022-003 Water and Wastewater Revenue Balancing Procedures Name of contact person: Butch Schmink, Mayor Corrective Action: The previous Village Clerk will train the new personnel on the proper reconciliation and review procedures that should be followed. Proposed Completion Date: These procedur...
2022-003 Water and Wastewater Revenue Balancing Procedures Name of contact person: Butch Schmink, Mayor Corrective Action: The previous Village Clerk will train the new personnel on the proper reconciliation and review procedures that should be followed. Proposed Completion Date: These procedures have been implemented.
View Audit 49087
Finding 52240 (2022-002)
Significant Deficiency 2022
Village of Catlin
IL
2022-002 Qualified Senior Management Name of contact person: Butch Schmink, Mayor Corrective Action: The Village accepts the degree of risk associated with this condition and will continue to have its auditor assist in the preparation of its financial statements and note disclosures. The Villag...
2022-002 Qualified Senior Management Name of contact person: Butch Schmink, Mayor Corrective Action: The Village accepts the degree of risk associated with this condition and will continue to have its auditor assist in the preparation of its financial statements and note disclosures. The Village?s mayor and clerk are qualified to oversee and understand the completed draft of the financial statements and note disclosures. The Village Clerk is capable of making sure all adjusting entries, having a material effect on the financial statements, are properly posted prior to the audit being performed. The Board, Mayor, and Village Clerk review and approve the draft of financial statements before the release of the report. Proposed Completion Date: These procedures have been implemented.
View Audit 49087
Finding 52239 (2022-001)
Significant Deficiency 2022
Village of Catlin
IL
Internal Control / Segregation of Duties
2022-001 Segregation of Duties Name of contact person: Butch Schmink, Mayor Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will become more involved in providing some of these co...
2022-001 Segregation of Duties Name of contact person: Butch Schmink, Mayor Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will become more involved in providing some of these controls. The Board has implemented procedures such as two signatures are required for each check written, the Board has to approve payment of bills, and the Mayor reviews the deposit slips before and after delivery to the bank. Proposed Completion Date: These procedures have been implemented and the Board intends to implement more in the future.
View Audit 49087
Eastland C.u.s.d. #308
IL
Create a quarterly expenditure report checklist to ensure all reports are completed. See full Corrective Action Plan on the district letterhead.
Create a quarterly expenditure report checklist to ensure all reports are completed. See full Corrective Action Plan on the district letterhead.
View Audit 48018
Eastland C.u.s.d. #308
IL
Special Tests & Provisions
Change the FY23 bus lease entries/payments to match new coding requirements. See the full Corrective Action Plan included with the reporting package.
Change the FY23 bus lease entries/payments to match new coding requirements. See the full Corrective Action Plan included with the reporting package.
View Audit 48018
Finding 52236 (2022-002)
Significant Deficiency 2022
Paducah Independent School District
KY
Questioned Costs
2022-002 Compliance Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S. Department of Health and Human Services Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. Action Taken: ...
2022-002 Compliance Federal Program Name: Head Start CFDA No: 93.600 Federal Agency: U.S. Department of Health and Human Services Recommendation: We recommend the District review and update procedures to ensure maintaining supporting documentation of the program expenditures. Action Taken: The District will update procedures and improve on the collection of supporting documentation of the program expenditures from the departments.
View Audit 43906 Questioned Costs: $1
Finding 52233 (2022-003)
Significant Deficiency 2022
University of Hartford
CT
Student Financial Aid Reporting Significant Deficiency
2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and ...
2022-003 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.063 and 84.268 Recommendation: We recommend the University review its policies and procedures on reporting enrollment information to the NSLDS to ensure that all relevant information is being captured accurately and reported timely in accordance with applicable regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards adjusting policies and systems to ensure more timely and accurate reporting to NSLDS. This will include working with representatives at NSLDS and the Clearing House to ensure transmission of data is happening more frequently and accurately. Changes have also been made on how long after the close of semester we will allow a retroactive medical withdrawal. The timing of this will help ensure more timely reporting. Name(s) of the contact person(s) responsible for corrective action: Natalie Durant, Registrar Planned completion date for corrective action plan: May 2023
View Audit 43905
Finding 52230 (2022-001)
Significant Deficiency 2022
University of Hartford
CT
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. ...
2022-001 Student Financial Assistance Cluster ? Federal Assistance Listing No. 84.038 Recommendation: We recommend the University evaluate is procedures and policies around recordkeeping and retention. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management have reviewed their policies and procedures in regards to recordkeeping and retention of Perkins loan documents. Assigned and Retired Perkins loans are maintained in a locked, fireproof container in the Bursar office. The repayment schedules are electronically kept in our borrower files in Heartland ECSI. In addition, the Perkins loan program expired September 30, 2017. Name(s) of the contact person(s) responsible for corrective action: Diane Purcell, Bursar Senior Accountant, (860) 768-4361 Planned completion date for corrective action plan: March 2023
View Audit 43905
Finding 52228 (2022-002)
Significant Deficiency 2022
University of Hartford
CT
Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties
2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with a...
2022-002 Student Financial Assistance Cluster ? Federal Assistance Listing Nos. 84.007, 84.003, 84.038, 84.063, and 84.268 Recommendation: We recommend the University evaluate its procedures and policies around their risk assessment under the requirements of GLBA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University will work towards a more timely receipt and review of risk assessments for GLBA compliance. Name(s) of the contact person(s) responsible for corrective action: Gregory Freidline Planned completion date for corrective action plan: March 2023
View Audit 43905
Missouri Association of Area Agencies on Aging
MO
Questioned Costs Subrecipient Monitoring § 200.1
We are working with our fiscal agent to review the requirements of the Uniform Guidance to ensure that the MTDC base is properly applied in future federal grants.
We are working with our fiscal agent to review the requirements of the Uniform Guidance to ensure that the MTDC base is properly applied in future federal grants.
View Audit 43693 Questioned Costs: $1
Missouri Association of Area Agencies on Aging
MO
Subrecipient Monitoring Reporting
We are working with our fiscal agent to complete the required reporting for first-tier subawards on the Navigator 9 grant. We will complete the missed reporting and develop a reporting schedule to comply with this requirement going forward.
We are working with our fiscal agent to complete the required reporting for first-tier subawards on the Navigator 9 grant. We will complete the missed reporting and develop a reporting schedule to comply with this requirement going forward.
View Audit 43693
« 1 1708 1709 1711 1712 2127 »