FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,660
In database
Filtered Results
46,120
Matching current filters
Showing Page
1794 of 1845
25 per page

Filters

Clear
Finding 13002 (2022-007)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Equipment & Real Property Management Matching / Level of Effort / Earmarking
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the...
C. Corrective Action Plan: We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one ?nal report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program?s match is short of the 25% requirement, the overall CoC is responsible for the full match so additional DHS Admin costs are used to represent the additional match needed.
View Audit 17689
Finding 13001 (2022-006)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
Allowable Costs / Cost Principles
B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal sta...
B. Corrective Action Plan: ACED will implement a policy where all cross charges are identi?ed and all journal entries are made prior to the end of the ?rst month of the next quarter. The Assistant Director of Operations will oversee this activity with the assistance of Human Resources and Fiscal staff.
View Audit 17689
Finding 13000 (2022-005)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
Allowable Costs / Cost Principles Eligibility
C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center...
C. Corrective Action Plan: ACED will use JDE?s actual fringe bene?t rates rather than the blended rate provided to the Department by the County?s Budget Of?ce each year. On August 22, 2023, ACED reached out to the Controller?s Of?ce Senior Analyst and the Assistant Manager of the J DE Service Center to request a ReportsNow report to help with this task. The report will provide ACED with JDE grand totals for a job for a given period as well as employee details from payroll to help the Department report more accurately on actuals for correct cross-charges.
View Audit 17689
Finding 12999 (2022-004)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
CORRECTIVE ACTION PLAN: 2012 CDBG-CV PR-26 and PR-07 reports will be reviewed and reconciled to one another. Going forward Senior Staff will review reports to ensure accuracy and completeness.
View Audit 17689
Finding 12998 (2022-003)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Reporting Program Income
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
ACED will make all necessary adjustments in its next Cash on Hand submission which occur in October 2023. Going forward the Cash on Hand report will be reviewed by Senior Staff for accuracy and completeness.
View Audit 17689
Finding 12997 (2022-002)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
Matching / Level of Effort / Earmarking Program Income Special Tests & Provisions
B. Corrective Action Plan: Any corrections that have not already been made will be made in a timely manner. ACED typically waits to receipt certain Program Income in order to be in compliance with CDBG program regulations. ACED will develop a schedule for receipting Program Income that will result i...
B. Corrective Action Plan: Any corrections that have not already been made will be made in a timely manner. ACED typically waits to receipt certain Program Income in order to be in compliance with CDBG program regulations. ACED will develop a schedule for receipting Program Income that will result in all Program Income being receipted in a timely manner.
View Audit 17689
Finding 12996 (2022-001)
Material Weakness 2022
County of Allegheny, Pennsylvania
PA
Reporting Special Tests & Provisions
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively co...
Corrective Action Plan: ACHD will assure that program personnel review and identify reporting requirements. With a staff member now dedicated full-time to AFM project management, additional attention will be provided to timeliness and completeness of reporting. In addition, staff will proactively communicate with administration to assure adherence to required deliverables.
View Audit 17689
Acres Home Garden, Inc.
TX
HUD Housing Programs Reporting
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston...
Audit Finding 2022-002: HUD inspected the Project in July 2022 and found serious deficiencies in the Project?s condition. Response: All of the repairs requested by HUD were completed to HUD?s satisfaction as of September 2, 2022. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
View Audit 17431
Acres Home Garden, Inc.
TX
HUD Housing Programs Cash Management Reporting
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Res...
Corrective Action Plan Audit Finding 2022-001: A withdrawal was made from the residual receipt account without HUD approval. Response: The Project did not have enough funds to pay its vendors. Management will request an injection of funds from the Center in 2023 to replace the withdrawn funds. Responsible Party: Linda G. Holder Vice President/COO/Agent Houston Housing Management Corporation 2211 Norfolk, Suite 614 Houston, TX 77098
View Audit 17431
Finding 12990 (2022-002)
Material Weakness 2022
Bayfield School District
CO
Reporting Internal Control / Segregation of Duties § 200.100 § 200.510
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District person...
Finding 2022-002 Material Weakness, Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Personnel Responsible for Corrective Action: John Moore, Director of Finance and Leon Hanhardt, Superintendent Anticipated Completion Date: September 30, 2023 Corrective Action Plan: District personnel will agree amounts reported on the SEFA to the corresponding expenditures recorded in the general ledger and an individual independent of preparation of the SEFA will review the report.
View Audit 17135
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,247 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District double-claimed $2,720 worth of expenditures. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its pol...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District claimed $365 worth of expenditures without underlying expenditures on the general ledger. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of...
Condition: The District did not submit their final expenditure report accurately based on the approved budgetary expenditures per function code. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Questioned Costs Reporting Internal Control / Segregation of Duties
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and i...
Condition: During compliance testing of the District accounting records to the expenditure report filed with ISBE, we noted the District claimed $581 worth of expenditures which had not been paid or recorded as of the reporting period. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: The District will verify all expenditures claimed support the respective accounts on the general ledger.
View Audit 17649 Questioned Costs: $1
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of period and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023....
Condition: School District did not comply with the requirements of period and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 17649
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Comp...
Condition: School District did not comply with the requirements of filing period, quarterly, and final reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2023. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 17649
Finding 12962 (2022-002)
Significant Deficiency 2022
Peak Vista Community Health Centers, INC
CO
Reporting
Condition - Peak Vista is required to submit a Uniform Data System (UDS) Grant Report with the Health Resource and Service Administration (HRSA) with respect to the Health Center Program Cluster grants. Such report includes reporting certain line items such as Physician Clinic visits, Physician Virt...
Condition - Peak Vista is required to submit a Uniform Data System (UDS) Grant Report with the Health Resource and Service Administration (HRSA) with respect to the Health Center Program Cluster grants. Such report includes reporting certain line items such as Physician Clinic visits, Physician Virtual visits NPs, PAs and CNMs Clinic visits and NPs, PAs and CNMs Virtual visits. Recommendation - We recommend that Peak Vista's procedures be strengthened to ensure accurate reporting. Peak Vista should strengthen processes surrounding the review and reconciliation of supporting information used to complete the UDS Grant Report. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. Additionally, the UDS Grant Report has been subsequently re-submitted. Anticipated Date of Completion - correction completed 06/01/2023 Action Taken - We have reviewed the recommendation and has developed a plan for addressing this issue. Person Responsible for Corrective Action Plan - Ryan Spillane, CFO
View Audit 17638
Finding 12961 (2022-001)
Significant Deficiency 2022
Peak Vista Community Health Centers, INC
CO
Questioned Costs Eligibility Subrecipient Monitoring
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the...
Condition - Peak Vista determines the sliding fee discount charged to patients based on the patient's annual gross income and household size. We found two encounters where applications were not retained. Therefore, we could not determine if the sliding fee discount applied was in accordance with the guideline. We found two separate encounters where the patient did not meet the guidelines to receive a discount. We found one separate encounter where the patient was charged an incorrect co-pay. Recommendation - We recommend that Peak Vista's procedures be strengthened to ensure income is properly verified and adequately documented and retained. Peak Vista should strengthen processes surrounding monitoring of the program to ensure the Center's policies are consistently and properly applied. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. Peak Vista has developed a plan for addressing this issue that includes updated procedures, training, and auditing. All teams engaged in the enrollment and eligibility process, including our Enrollment, Reception, and Billing teams will be retrained on the process with emphasis on proper documentation. Peak Vista management plans to incorporate into our quality assurance audits the documentation for single service date discount applications and provide feedback and retraining as necessary to staff as needed. Anticipated Date of Completion - In progress, estimated completion 12/31/2023. Action Taken - We have reviewed the recommendation and have a corrective procedure in place for addressing this issue. Will continue to monitor improvement. Person Responsible for Corrective Action Plan - Ryan Spillane, CFO
View Audit 17638 Questioned Costs: $1
Finding 12959 (2022-002)
Significant Deficiency 2022
Rock Island County Regional Office of Education #49
IL
Reporting
FINDING 2022-002 - Controls Over Timely Expenditure Report Submissions Federal Program: Twenty-First Century Community Learning Centers, Education Stabilization Fund Project No.: 21-4421-13, 21-4421-15, 21-4421-25, 21-4998-EC Assistance Listing Number: 84.287C, 84.425C Passed-Through: Illinoi...
FINDING 2022-002 - Controls Over Timely Expenditure Report Submissions Federal Program: Twenty-First Century Community Learning Centers, Education Stabilization Fund Project No.: 21-4421-13, 21-4421-15, 21-4421-25, 21-4998-EC Assistance Listing Number: 84.287C, 84.425C Passed-Through: Illinois State Board of Education Federal Agency: U.S. Department of Education Condition: Rock Island County Regional Office of Education No. 49?s internal controls over expenditure report submission were not effective. It was noted that expenditure reports for Illinois State Board of Education grants were not submitted timely. Specifically, the following expenditure reports were not submitted timely: See Corrective Action Plan for chart/table Plan: A new Bookkeeper has joined the team at the Rock Island County Regional Office of Education and, in conjunction with the Regional Superintendent and grant program personnel, a specific process has been established to review the specific due dates of the expenditure reports at the onset of the fiscal year. All pertinent information that is necessary for the completion of the reports are identified by the Regional Superintendent, grant program personnel, and accounting department personnel to provide in a readily available format in order to ensure successful completion of the report by the due date. Additionally, dates are identified for when the reports will be submitted to ISBE which is well in advance of the due dates. All accounting personnel have been cross trained in the process for expenditure report submittal in order to ensure the reports are submitted to ISBE by the prescribed due dates. Anticipated Completion Date: Ongoing Contact Person Responsible for Corrective Action: Regional Superintendent, Tammy Muerhoff, Rock Island County Regional Office of Education No. 49
View Audit 17598
Finding 12950 (2022-002)
Significant Deficiency 2022
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individu...
Finding 2022-002 Federal Agency Name: Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 21.027 Finding Summary: Management has designed internal controls related to reporting, however, the controls were not formally documented. Responsible Individuals: Thomas Krolak Corrective Action Plan: A review of required reports will be done for each federal grant and the appropriate staff will be assigned to review and approved reports prior to submission Anticipated Completion Date: June 30, 2023
View Audit 17083
Finding 12940 (2022-001)
Material Weakness 2022
Catholic Charities of the Archdiocese of St. Paul and Minneapolis
MN
Procurement, Suspension & Debarment
Single Audit Finding 2022-001 Federal Agency Name: Department of Housing and Urban Development, Department of Treasury Program Name: Emergency Solutions Grant Program, Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 14.231, 21.027 Finding Summary: Management did not have adequate in...
Single Audit Finding 2022-001 Federal Agency Name: Department of Housing and Urban Development, Department of Treasury Program Name: Emergency Solutions Grant Program, Coronavirus State and Local Fiscal Recovery Funds Program CFDA # 14.231, 21.027 Finding Summary: Management did not have adequate internal controls in place to ensure that the process laid out in their procurement, suspension, and debarment policy were followed. Responsible Individuals: Thomas Krolak Corrective Action Plan: The organization has recently updated the purchasing policies and is reviewing process changes in order to ensure appropriate documentation is maintained for purchasing related to federal programs. Anticipated Completion Date: June 30, 2023
View Audit 17083
Finding 12938 (2022-002)
Significant Deficiency 2022
Irvington Community Schools, Inc.
IN
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.334
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of thre...
Finding 2022-002 Document Retention (Significant Deficiency) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 200.334, ?Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.? Management Corrective Action: While the school?s annual total meals served for the 2021-22 audit year were more than the meals claimed for reimbursement, the school was unable to reconcile all of the individual months. The school has since implemented and automated system to record lunches served. This point-of-sale system will eliminate the ongoing monthly accounting required to support monthly claims assuring the numbers served reconciles with the numbers claimed. Chris Ashmore has already implemented this system and tested the subsequent year-to-date audit period to assure this corrective action has, in fact, eliminated the problem.
View Audit 18123
Finding 12937 (2022-001)
Material Weakness 2022
Irvington Community Schools, Inc.
IN
School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school...
Finding 2022-001 Cash Management (Material Weakness) Federal Program: Child Nutrition Cluster Finding: Per 7 CFR 210.14(b) and 7 CFR 220.7(e)(1)(iv), the ?school food authority shall limit its net cash resources to an amount that does not exceed 3 months average expenditures for its nonprofit school food service or such other amount as may be approved by the State agency Management Corrective Action: Previous audit year expenses were classified as ?General? funds when they should have classified as ?Food Service?. This, in aggregate, has led to an excess fund balance. Management, specifically Rod Iberg and Linda Heidrich, will work with the state on how to transfer the large arrear fund balances between accounts. Management will also endeavor to assure that all ongoing expenses are allocated to the correct fund.
View Audit 18123
Finding 12929 (2022-001)
Significant Deficiency 2022
Connecticut Harm Reduction Alliance, Inc.
CT
Reporting
Management will create a checklist of all reporting requirements with the applicable due dates to ensure that the reports are filed in a timely manner. The Finance Director and Chief Executive Officer will sign off on the checklist when the reports have been submitted.
Management will create a checklist of all reporting requirements with the applicable due dates to ensure that the reports are filed in a timely manner. The Finance Director and Chief Executive Officer will sign off on the checklist when the reports have been submitted.
View Audit 17684
« 1 1792 1793 1795 1796 1845 »