FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,865
In database
Filtered Results
49,058
Matching current filters
Showing Page
189 of 1963
25 per page

Filters

Clear
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
(4) Management's view: We acknowledge the auditor’s findings regarding student status change reporting and the control gap over ensuring the changes were made in NSLDS timely. The JFKSON reported the status changes to our third-party servicer, the National Student Clearinghouse (“NSC”), within the r...
(4) Management's view: We acknowledge the auditor’s findings regarding student status change reporting and the control gap over ensuring the changes were made in NSLDS timely. The JFKSON reported the status changes to our third-party servicer, the National Student Clearinghouse (“NSC”), within the required timeframe. However, due to NSC’s processing and transmission schedule, the changes were not reflected in NSLDS timely for the students in the review sample.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
It is important to note that the JFKSON did meet its responsibility to report enrollment changes to NSC as our designated reporting agent, and that all student enrollment data was ultimately reported and accepted by NSLDS. No students were negatively impacted by the delay.
It is important to note that the JFKSON did meet its responsibility to report enrollment changes to NSC as our designated reporting agent, and that all student enrollment data was ultimately reported and accepted by NSLDS. No students were negatively impacted by the delay.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Effective Fall 2025, the JFKSON has implemented a dual monitoring process:
Effective Fall 2025, the JFKSON has implemented a dual monitoring process:
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Enrollment reports submitted to NSC are logged and retained by the Registrar’s/Financial Aid Office as direct evidence of timely submission.
Enrollment reports submitted to NSC are logged and retained by the Registrar’s/Financial Aid Office as direct evidence of timely submission.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Monthly NSLDS Enrollment Rosters are reviewed to confirm that NSC has transmitted and that NSLDS reflects the reported changes.
Monthly NSLDS Enrollment Rosters are reviewed to confirm that NSC has transmitted and that NSLDS reflects the reported changes.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Any delays or discrepancies are immediately documented and escalated to NSC for resolution, with communication retained in the student’s compliance file.
Any delays or discrepancies are immediately documented and escalated to NSC for resolution, with communication retained in the student’s compliance file.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
The Registrar’s and Financial Aid Offices have received additional training on monitoring NSC-to-NSLDS transmissions and maintaining supporting documentation for audit purposes.
The Registrar’s and Financial Aid Offices have received additional training on monitoring NSC-to-NSLDS transmissions and maintaining supporting documentation for audit purposes.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
A quarterly compliance review will be conducted to ensure timely reporting and documentation.
A quarterly compliance review will be conducted to ensure timely reporting and documentation.
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Responsible offices: Registrar’s Office & Financial Aid Office
Responsible offices: Registrar’s Office & Financial Aid Office
View Audit 369942
Finding 1157921 (2024-001)
Material Weakness 2024
Hackensack Meridian Health, Inc.
NJ
Responsible officials: Director of Financial Aid and Director of Registration/Enrollment
Responsible officials: Director of Financial Aid and Director of Registration/Enrollment
View Audit 369942
Finding 1157917 (2024-007)
Material Weakness 2024
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.512
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Pro...
, 2024-007 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance / Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) / Disaster Grants - Public Assistance (Presidentially Declared Disasters (Not A Major Program) Late Single Audit Submissions Starting in Fiscal Year 2025-2026 management will perform the following actions: Management audit contracts will be followed up directly by the Financial Affair Director to ensure timely execution to ensure audits are timely completed and planned. Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. To ascertain that basic and recurrent information requested by auditors is ready, management will prepare an updated list of information normally requested and will prepare a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance with pending Single Audit reports’ issuance on or before March 30, 2026. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 3/30/2026
View Audit 369939
Finding 1157913 (2024-006)
Material Weakness 2024
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.328 § 200.329
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required re...
2024-006 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Performance Reporting Deadlines Starting in Fiscal Year 2025-2026, LRA has implemented adequate tracking and oversight mechanisms to ensure timely submission of required reports. It developed and maintained a centralized compliance calendar listing all federal reporting deadlines with internals submission deadlines at least fifteen to thirty days before deferral due dates to allow for review and approval before final submission. Once the Finance Department recruits and gives adequate training to the additional staff it will strengthen its internal controls over grant reporting by assigning clear responsibilities to the preparation and timely submission of all required reports. The Finance Department has implemented within its monthly accounting closing procedures tracking and reporting calendar detailing pending reports, due dates, and completion status. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
View Audit 369939
Finding 1157912 (2024-005)
Material Weakness 2024
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Cash Management § 200.305
2024-005 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Delayed Requests for Reimbursement of Federal Funds Starting in Fiscal Year 2025-2026, LRA’s Finance Department has included within its monthly checklist accounting closing...
2024-005 Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation/ Finance Delayed Requests for Reimbursement of Federal Funds Starting in Fiscal Year 2025-2026, LRA’s Finance Department has included within its monthly checklist accounting closing procedures the requirement of processing and requesting reimbursement of federal funds under the cost reimbursement method. Internal deadlines have been established to complete this process and be able to submit all reimbursement within 30 days after each monthly closing. This change in procedure will ensure reimbursement requests are submitted within 30 days once the department has finished its monthly accounting closing procedure. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
View Audit 369939
Finding 1157911 (2024-004)
Material Weakness 2024
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Cash Management § 200.303 § 200.339 § 200.511
2024-004 Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) Reserve Account The Finance Department will transferer the amount of $151,462 to fully fund the Reserve Account to meet the $201,982 balance required by the loan agreement. Starting in Fiscal Year 2025-2026, LRA’...
2024-004 Water and Waste Disposal Loans and Grants (Section 306C) (Not A Major Program) Reserve Account The Finance Department will transferer the amount of $151,462 to fully fund the Reserve Account to meet the $201,982 balance required by the loan agreement. Starting in Fiscal Year 2025-2026, LRA’s Finance Department will implement within its monthly accounting closing procedures the reconciliation and review of all transfers from General Account to Reserve Account. The monthly reconciliations and review will provide full compliance with USDA reserve account requirements, eliminates repeated findings in future audits and will improve transparency in reporting strengthening accountability and reduced risk of federal payments. LRA Finance Department will establish a formal review process to ensure all prior year findings are properly tracked and resolved. Jamille E Muriente Díaz, Financial Affair Director Telephone: 787-705-7188 Email: Jamille.muriente@lra.pr.gov Target Completion Date - 6/30/2026
View Audit 369939
Finding 1157910 (2024-003)
Material Weakness 2024
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.305
2024-003 Disaster Grants - Public Assistance Finance (Not A Major Program) FEMA Working Capital Advances LRA acknowledges the finding related to the Working Capital Advances (WCA) received through COR3 and their retention in the Authority’s bank account for more than 365 days without being disbursed...
2024-003 Disaster Grants - Public Assistance Finance (Not A Major Program) FEMA Working Capital Advances LRA acknowledges the finding related to the Working Capital Advances (WCA) received through COR3 and their retention in the Authority’s bank account for more than 365 days without being disbursed. LRA has established and currently maintains written procedures for the management of federal funds, which are designed to comply with applicable federal cash management requirements. LRA is committed to safeguarding federal resources and ensuring their use strictly in accordance with Uniform Guidance. The delays experienced in the disbursement of the WCA funds are primarily attributable to external regulatory factors beyond the direct control of the Authority, including: • The ongoing review by the Federal Emergency Management Agency (FEMA)’s Environmental and Historic Preservation (EHP) division, which is a prerequisite for project execution. • FEMA’s Environmental consultations are required under federal and local regulations, which have extended project timelines. • The project versioning process arising from requests for improved projects that include additional mitigation measures under the Hazard Mitigation Plan (HMP). These regulatory and compliance-driven requirements have temporarily limited the Authority’s ability to execute disbursements, resulting in the retention of funds until the necessary approvals are finalized. It is important to note that the Authority has continued to actively manage these projects, engaging with FEMA and other relevant agencies to ensure that all environmental, historic preservation, and mitigation requirements are fully addressed before project implementation begins. Furthermore, the Authority recognizes the recent programmatic changes to the WCA program implemented by COR3. In response, the Authority is strengthening its financial management practices to align with these revisions and will ensure that future advance requests are supported by a comprehensive spending plan, considering each project’s status to minimize delays associated with FEMA approvals. In cases where project reviews extend beyond anticipated timelines, the LRA may return the corresponding WCA funds to avoid prolonged retention. Once FEMA approval is obtained, the LRA will then reapply to COR3 for the necessary advances. Ramón Lizardi, Facilities Director Telephone: 787-705-7188 Email: Ramón.lizardi@lra.pr.gov Target Completion Date - 6/30/2025
View Audit 369939 Questioned Costs: $1
Finding 1157909 (2024-003)
Material Weakness 2024
Fifth Ward Community Redevelopment Corporation and Subsidiaries
TX
Reporting Internal Control / Segregation of Duties
Management Response: Management concurs with the recommendations and is committed to strengthening its internal controls and compliance with federal grant requirements. It is important to note that the SEFA process for FYE24 was complex due to Work in Process, connected to the St. Elizabeth and Chew...
Management Response: Management concurs with the recommendations and is committed to strengthening its internal controls and compliance with federal grant requirements. It is important to note that the SEFA process for FYE24 was complex due to Work in Process, connected to the St. Elizabeth and Chew Street projects that span multiple years and layered funding sources. Additionally, recent staff transitions did not permit overlap and led to limited but growing clarity relative to funding relationships despite standard operating procedures. To address this finding management will implement the following corrective actions: - Relevant personnel will receive targeted training on SEFA preparation and federal compliance requirements. This will include workshops, updated guidance materials, and ongoing support to ensure consistent and accurate reporting. - Management will enhance its grant tracking processes to ensure that capitalized and noncapitalized expenditures are properly identified and reported. This includes evaluating the current accounting system’s capabilities and implementing supplemental tracking tools where necessary. - A thorough review of prior year data will be conducted to ensure future SEFA submissions are based on expenditure-based reporting and reconcile to supporting documentation. Management will also implement a formal review process prior to SEFA submission to ensure compliance with Uniform Guidance. These actions will be completed prior to preparation of the SEFA for the fiscal year ended December 31, 2025. Management believes these steps will strengthen internal controls, improve compliance, and support the integrity of federal reporting.
View Audit 369931
Finding 1157908 (2024-002)
Material Weakness 2024
Fifth Ward Community Redevelopment Corporation and Subsidiaries
TX
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.403
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish ...
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish a formal review protocol for all draw submissions to verify that expenses have not been previously reimbursed. This will include cross-referencing prior draws and maintaining detailed tracking logs. - Staff Training: Targeted training sessions will be provided to accounting and grants management personnel. These sessions will focus on federal cost principles, allowable costs, and proper drawdown procedures to ensure compliance and consistency. - Oversight and Reconciliation: Supervisory review procedures will be enhanced to include reconciliation of all funding sources prior to draw submission. This will help ensure accuracy and prevent duplication of reimbursements.
View Audit 369931
Finding 1157907 (2024-003)
Material Weakness 2024
Cowlitz Indian Tribe
WA
Allowable Costs / Cost Principles Eligibility
Planned Corrective Action: To strengthen internal controls over this program, the Tribe will implement a quarterly reivew of participants compared to those included in indirect cost pools. Name of Responsible Party: Serge Davis, Controller and Stephanie Moyers, Operations Director HHS Anticipated Co...
Planned Corrective Action: To strengthen internal controls over this program, the Tribe will implement a quarterly reivew of participants compared to those included in indirect cost pools. Name of Responsible Party: Serge Davis, Controller and Stephanie Moyers, Operations Director HHS Anticipated Completion Date: 12/31/2025.
View Audit 369928
Finding 1157906 (2024-002)
Material Weakness 2024
Cowlitz Indian Tribe
WA
Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: To enable an idependent review by Finance personnel and verify the indirect cost rate used, all supporting RMTS reports will be submitted to the Accounting Department along wiht reimbursement requests. Name of Responsible Party: Serge Davis, Controller Anticipated Completi...
Planned Corrective Action: To enable an idependent review by Finance personnel and verify the indirect cost rate used, all supporting RMTS reports will be submitted to the Accounting Department along wiht reimbursement requests. Name of Responsible Party: Serge Davis, Controller Anticipated Completion Date: 12/31/2025.
View Audit 369928
Finding 1157905 (2024-001)
Material Weakness 2024
Cowlitz Indian Tribe
WA
Allowable Costs / Cost Principles Subrecipient Monitoring Internal Control / Segregation of Duties
Planned Corrective Action: To utilize internal controls of the Tribe, payments are now processed internally. The TPA no longer processes the Tribe's payment. The Tribe continues working with investigators and forensic auditors and will report progress to the funding agency. Name of Responsible Party...
Planned Corrective Action: To utilize internal controls of the Tribe, payments are now processed internally. The TPA no longer processes the Tribe's payment. The Tribe continues working with investigators and forensic auditors and will report progress to the funding agency. Name of Responsible Party: Steve Stark, CFO and Serge David, Controller Anticipated Completion Date: Target date is 12/31/2025, depending on timing of investigtations.
View Audit 369928
Finding 1157904 (2024-001)
Material Weakness 2024
American College of Cardiology Foundation
DC
Allowable Costs / Cost Principles § 200.403
Management concurs with the finding. External experts were engaged to assist in preparing the indirect cost rate calculation, which is currently under internal review. The College plans to submit the finalized rate to the pass-through entity in 2025 and will take all necessary actions resulting from...
Management concurs with the finding. External experts were engaged to assist in preparing the indirect cost rate calculation, which is currently under internal review. The College plans to submit the finalized rate to the pass-through entity in 2025 and will take all necessary actions resulting from this submission to ensure compliance. Upon completion of this process, management will update internal procedures and provide comprehensive staff training to ensure the accurate preparation of the indirect cost rate and full compliance with 2 CFR Part 200. To strengthen ongoing compliance and accountability, management will implement an annual review and recalculation of the indirect cost recovery rate. The Controller will oversee the annual recalculation, while the Technical and Internal Controls Accountant will review the indirect cost pool to confirm the allowability and allocability of expenses. These measures will reinforce accuracy, transparency, and integrity in the administration of federal awards.
View Audit 369924
Finding 1157903 (2024-003)
Material Weakness 2024
Tenants to Homeowners, Inc.
KS
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.328
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF THE TREASURY PASS THROUGH ENTITY: DOUGLAS COUNTY KANSAS PROGRAM NAME: CORONAVIRUS STATE AND LOCAL RECOVERY FUNDS (COVID-19) ASSISTANCE LISTING NUMBER: 21.027 AWARD PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024 2024-00...
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL PROGRAMS FEDERAL AGENCY: DEPARTMENT OF THE TREASURY PASS THROUGH ENTITY: DOUGLAS COUNTY KANSAS PROGRAM NAME: CORONAVIRUS STATE AND LOCAL RECOVERY FUNDS (COVID-19) ASSISTANCE LISTING NUMBER: 21.027 AWARD PERIOD: JANUARY 1, 2024 – DECEMBER 31, 2024 2024-003 Double reported expenses (Material Weakness) Recommendation: We recommend expenditures be tracked against grant funding instead of only the project level, separate preparation and review of reporting, and additional review and oversight of those charged with governance. Action Taken (Unaudited): Management is in the process of updating its control procedures to include proper written policies for the internal control over financial reporting to ensure conformity with U.S. GAAP. Management will implement funding-level tracking, using unique “Class” identifiers within the accounting software for each funding source (as projects are tracked using “Customer” field). The Finance Committee will review reports of expenditures by grant twice per year to confirm no double reported expenses. Erin Koksal, Financial Controller, is responsible for this corrective action. Anticipated completion date is December 31, 2025.
View Audit 369920 Questioned Costs: $1
Finding 1157902 (2024-001)
Material Weakness 2024
Kodiak Island Health Care Foundation
AK
Special Tests & Provisions Eligibility Significant Deficiency
Federal Single Audit Finding: 2024-001 - Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name of Contact Person: Jennifer Youngberg, Chief Financial Officer Corrective Action: We have reviewe...
Federal Single Audit Finding: 2024-001 - Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name of Contact Person: Jennifer Youngberg, Chief Financial Officer Corrective Action: We have reviewed our Sliding Fee Discount Policy to ensure alignment with HRSA requirements. Staff responsible for eligibility and billing will receive refresher training. Supervisory reviews of a sample of applications will occur quarterly, with results tracked and reported to the Leadership Team. Each individual involved in the process will be made aware of their role, with clear separation of duties between operational and accounting functions. These actions will strengthen internal controls and ensure consistent application of the Sliding Fee Discount Policy going forward. Proposed Completion Date : December 31, 2025
View Audit 369914
Finding 1157897 (2024-003)
Material Weakness 2024
Bestself Behavioral Health, Inc.
NY
Reporting
We acknowledge this finding, and we believe the finding reflects a transitional issue rather than a systemic weakness. The errors noted in the SEFA were directly tied to turnover in key finance personnel at the time, and those conditions no longer exist. We have since stabilized the team, centralize...
We acknowledge this finding, and we believe the finding reflects a transitional issue rather than a systemic weakness. The errors noted in the SEFA were directly tied to turnover in key finance personnel at the time, and those conditions no longer exist. We have since stabilized the team, centralized grant reporting responsibilities, and are implementing a new accounting system that will automate federal grant tracking.
View Audit 369910
Finding 1157762 (2024-002)
Material Weakness 2024
Vibrant Hawaii
HI
Internal Control / Segregation of Duties § 200.303
All reimbursement claims submitted under federal or state food service programs shall undergo documented management review prior to submission, in compliance with 2 CFR §200.303 and program requirements. Claims must be signed and dated by the Program Director (or designee) and reviewed by the CEO or...
All reimbursement claims submitted under federal or state food service programs shall undergo documented management review prior to submission, in compliance with 2 CFR §200.303 and program requirements. Claims must be signed and dated by the Program Director (or designee) and reviewed by the CEO or CFO on a sample basis to verify compliance.
View Audit 369902
« 1 187 188 190 191 1963 »