FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,003
In database
Filtered Results
53,018
Matching current filters
Showing Page
197 of 2121
25 per page

Filters

Clear
Finding 1167983 (2025-002)
Material Weakness 2025
Bastyr University
WA
Student Financial Aid
The University should correct the enrollment status information in NSLDS for the students noted above. In addition, the University should take steps to ensure that its procedures to accurately submit information to NSLDS are strictly followed
The University should correct the enrollment status information in NSLDS for the students noted above. In addition, the University should take steps to ensure that its procedures to accurately submit information to NSLDS are strictly followed
View Audit 379635
Finding 1167978 (2025-001)
Material Weakness 2025
Bastyr University
WA
Matching / Level of Effort / Earmarking
The University should take steps to provide loan disbursement notifications to all required students.
The University should take steps to provide loan disbursement notifications to all required students.
View Audit 379635
Finding 1167973 (2025-002)
Material Weakness 2025
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2025 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2025 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2025-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will reach out to HUD to request a wavier of the delinquent amount of $52,634. If the request does not get approved, Management will work towards an acceptable resolution.
View Audit 379628
Finding 1167972 (2025-001)
Material Weakness 2025
Mac Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2025 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2025 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2025-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will deposit the delinquent amount of $3,000 into the reserve for replacements account by the end of January 2026.
View Audit 379628
Finding 1167966 (2025-001)
Material Weakness 2025
Hanover College
IN
Student Financial Aid
Federal Program - Student Financial Aid Cluster, U.S. Department of Education, Program Year 2025 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: The College did not disburse funds required to be returned to the Department of Education within 45 da...
Federal Program - Student Financial Aid Cluster, U.S. Department of Education, Program Year 2025 Criteria or Specific Requirement: Special Tests and Provisions - Return of Title IV Funds Condition: The College did not disburse funds required to be returned to the Department of Education within 45 days. (Material Weakness in Internal Control Over Compliance and Other Instance of Noncompliance). Context: During testing for compliance with Special Test and Provisions - Return of Title IV Funds, 1 out of 6 selections resulted in errors. From a population of 51 students, 6 were selected for testing. Error related to the initial return of funds calculation identifying the amount to be returned being completed incorrectly for a graduate student. The error was identified by the College and the additional amount to be returned was processed, however, this occurred more than 45 days after the graduate student withdrew from the College. Effect: The Return of Title IV funds was not completed within the required 45 days. Cause: The Office of Graduate Studies completed the first Return of Title IV Funds (R2T4) process. Once the Office of Student Financial Services began to manage all financial aid processing (including graduate studies), errors in the calculations were discovered and the Office of Student Financial Services submitted the corrected amount to the Department of Education. Unfortunately, the 45 required day window had lapsed. Name of the Responsible Party: Garnet Tipton, Director of Graduate Student Services Heather Buhr, Executive Director of Student Financial Services Corrective Action Planned: All future R2T4 processes will be conducted by the Office of Student Financial Services and reviewed by one additional staff member in the office before submission to the Department of Education within the required 45 days. Graduate Studies will also be implementing a formal withdrawal/dismissal form that will be sent to the Office of Student Financial Services so there will not be a delay in the notification process. Anticipated Completion Date: Will immediately put these processes into practice.
View Audit 379588
Finding 1167959 (2025-001)
Material Weakness 2025
River Bend C.u.s.d. #2
IL
The District will ensure that the statement of economic interset statements are filed before the May 1st deadline by following up with affected individuals well in advance of the deadline.
The District will ensure that the statement of economic interset statements are filed before the May 1st deadline by following up with affected individuals well in advance of the deadline.
View Audit 379570
Finding 1167958 (2025-002)
Material Weakness 2025
Columbia Village
MN
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Management will make adjustments to the policy surrounding the procedures regarding the quarterly review of the bank ratings for finanical institutions during the fiscal year ended September 30, 2026.
Management will make adjustments to the policy surrounding the procedures regarding the quarterly review of the bank ratings for finanical institutions during the fiscal year ended September 30, 2026.
View Audit 379565
Finding 1167957 (2025-001)
Material Weakness 2025
Columbia Village
MN
Material Weakness Reporting Internal Control / Segregation of Duties
Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.
Management will continue to rely on their independent certified public accountant for assistance with their financial statement preparation.
View Audit 379565
Finding 1167956 (2025-001)
Material Weakness 2025
Christ Church Harbor Apartments, INC 052-44802-Np
MD
HUD Housing Programs Reporting
The new property manager now has access to the EIV system and is including the required The new property manager now has access to the EIV system and is including the required documents in the lease files and master files.
The new property manager now has access to the EIV system and is including the required The new property manager now has access to the EIV system and is including the required documents in the lease files and master files.
View Audit 379554
Finding 1167955 (2025-001)
Material Weakness 2025
Gallipolis City School District
OH
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
The District will be utilizing the consulting service with Julian & Grube in the future.
The District will be utilizing the consulting service with Julian & Grube in the future.
View Audit 379546
Finding 1167954 (2025-001)
Material Weakness 2025
City of Clive
IA
Internal Control / Segregation of Duties Reporting Significant Deficiency
Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report we...
Finding 2025-001 Reporting Significant Deficiency in lnternal Control over Compliance FederalAgency Name: Department of the Treasury Program Name COVID-L9 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The annual project and expenditure report were required to be submitted by April 30,2025. However, the annual project and expenditure report was submitted on May 5,2025. Responsible lndividuals: CoreyEastman, FinancialManager Corrective Action Planned: City of Clive acknowledges the comment and has implemented a process to ensure that all reports are accurate and submitted by the required due dates. Anticipated Completion Date: June 30, 2026
View Audit 379542
Finding 1167953 (2025-001)
Material Weakness 2025
Nolan County, Texas
TX
Procurement, Suspension & Debarment
Management will draft a policy related to its procurement and will take it to the County Commissioners for approval
Management will draft a policy related to its procurement and will take it to the County Commissioners for approval
View Audit 379539
Finding 1167952 (2025-004)
Material Weakness 2025
Belleville Henderson Central School District
NY
Internal Control / Segregation of Duties Subrecipient Monitoring Cash Management
Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition proc...
Audit Recommendation a) 2025-004: Full Service Community Schools-Assistance Listing No. 84.215J Grant NO. - S215J220016 Grant Period-Year ended June 30, 2025 the auditors recommend the District to implement a process that ensures an understanding of the grant revenue and expenditure recognition process. Regular reconciliations should be performed and monitored against the grant finance reports. Expenditures should be monitored against the approved budgets and overspent grants. Corrective Action Plan a) 2025-004: The District plans to ensure in-depth training on all grants the District receives and require regular reconciliations to the general ledger by using our financial program as well a spreadsheet at the end of every month and institute more oversight over the grant process. Implementation Date - June 30, 2026 Person Responsible for Implementation - Colleen Bellinger, School Business Manager
View Audit 379517
Finding 1167951 (2025-003)
Material Weakness 2025
Metro United Way, Inc.
KY
Reporting
Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to rec...
Identifying Number: 2025-003 Finding: During the audit, it was discovered that the Schedule of Expenditures of Federal Awards did not accurately reflect federal expenditures incurred in the period under audit. Corrective Actions Taken or Planned: MUW plans to take the appropriate steps needed to reconcile expenditures with revenues from federal grants, which will result in the accurate recording of federal expenditures in the Schedule of Expenditures of Federal Awards. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026
View Audit 379509
Finding 1167948 (2025-002)
Material Weakness 2025
Metro United Way, Inc.
KY
Reporting
Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expe...
Identifying Number: 2025-002 Finding: During the audit, it was discovered that both revenues and expenditures related to federal awards were not properly reconciled. Corrective Actions Taken or Planned: MUW plans to allocate existing staff resources to ensure that all federal grant revenues and expenses are properly recorded in the financial statements. In addition, MUW plans to document the process related to recording and reconciling grant revenue and expenditures. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Comple�on Date: April 30, 2026
View Audit 379509
Finding 1167947 (2025-001)
Material Weakness 2025
Metro United Way, Inc.
KY
Reporting Internal Control / Segregation of Duties
Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The erro...
Identifying Number: 2025-001 Finding: During the audit, audit adjustments were recorded that were material to the financial statements. These adjustments were primarily the result of account balances not being reconciled to supporting schedules or underlying documentation on a timely basis. The errors were not detected and corrected by management’s internal controls prior to the financial statement audit. Additionally, it was discovered that reconciliations for certain account balances and transactions were not being performed and Metro United Way was initially unable to reconcile accounting records. Corrective Actions Taken or Planned: The reconciliations were being performed by a single staff member who terminated during the year. Upon that member’s departure, the reconciliation process ceased and as a result grant revenues and expenditures were not aligned in the financial statements at the time of the audit. This also created misclassifications in other areas of the financial statements. MUW plans to allocate existing staff resources to reconcile all federal grants to ensure that future grant revenues and expenses are properly recorded in the financial statements. Client Responsible Party(s): Phillip Bond, Chief Financial Officer, Jeremy Jarvi, Chief Development Officer Completion Date: April 30, 2026
View Audit 379509
Finding 1167946 (2025-001)
Material Weakness 2025
Independent School District No. 2895
MN
School Nutrition Programs Eligibility
2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Th...
2025-001 Ineligible Student Approved for Food and Nutrition Program U.S. Department of Agriculture – Child Nutrition Cluster CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The District will implement review of household applications. 3. Official Responsible for Ensuring CAP: Maria Bezdicek, Business Manager, is the official responsible for ensuring corrective action for compliance. 4. Planned Completion Date for CAP: The planned completion date is June 30, 2025. 5. Plan to Monitor Completion of CAP: The School Board of ISD No. 2895 will be monitoring this corrective action plan.
View Audit 379508
Finding 1167942 (2025-001)
Material Weakness 2025
TOWN OF HULETT, WYOMING
WY
2025-001 Lack of Separation of duties The Town is aware of the lack of
2025-001 Lack of Separation of duties The Town is aware of the lack of
View Audit 379502
Finding 1167942 (2025-001)
Material Weakness 2025
TOWN OF HULETT, WYOMING
WY
separation of duties. We have separated duties to the largest extent as
separation of duties. We have separated duties to the largest extent as
View Audit 379502
Finding 1167942 (2025-001)
Material Weakness 2025
TOWN OF HULETT, WYOMING
WY
possible and have implemented compensating controls to monitor the accounting activities.
possible and have implemented compensating controls to monitor the accounting activities.
View Audit 379502
Finding 1167941 (2025-001)
Material Weakness 2025
Granite School District
UT
Internal Control / Segregation of Duties Special Tests & Provisions Reporting
Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrat...
Finding 2025-001 Special Tests and Provisions – Annual Report Card, High School Graduation Rate Criteria: Title I grantees must report graduation data for all public high schools. To remove a student from the cohort, a school or LEA must confirm, in writing, that the student transferred out, emigrated to another country, transferred to a prison or juvenile facility, or is deceased. To confirm that a student transferred out, the school or LEA must have official written documentation that the student enrolled in another school or in an educational program that culminates in the award of a regular high school diploma. Audit Recommendation: The District should strengthen controls over documentation and reporting of student transfers. This includes developing or enhancing procedures to ensure that all transfer codes are supported by verifiable records, maintaining those records in accordance with federal and state retention requirements, and periodically reviewing cohort data for completeness and accuracy. Corrective Action Planned: The District will review, update, and train staff on the process and internal controls related to record keeping for transfer students to ensure compliance. Person Responsible: Todd Hauber, Business Administrator Anticipated Completion Date: March 31, 2026
View Audit 379498
Finding 1167940 (2025-003)
Material Weakness 2025
City of Shenandoah
IA
Reporting
The City was poorly advised by our engineer to issue and hold the checks until the work was all complete. In the future checks will only be issued when work is complete or services are delivered.
The City was poorly advised by our engineer to issue and hold the checks until the work was all complete. In the future checks will only be issued when work is complete or services are delivered.
View Audit 379481
Finding 1167939 (2025-002)
Material Weakness 2025
City of Shenandoah
IA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The City will ensure financial activity for the funds BOK manages for the City are included in the City general ledger and are reported in the Annual Financial Report in the future.
The City will ensure financial activity for the funds BOK manages for the City are included in the City general ledger and are reported in the Annual Financial Report in the future.
View Audit 379481
Finding 1167938 (2025-001)
Material Weakness 2025
City of Hillsboro
OR
Subrecipient Monitoring
DATE: December 9, 2025 SUBJECT: Corrective Action Plan for Finding 2025-001 – Control Deficiency in Internal Controls over Compliance and Instance of Noncompliance. Management agrees with the auditor recommendation. During the first and second quarters of fiscal year 2024-25, the City underwent pers...
DATE: December 9, 2025 SUBJECT: Corrective Action Plan for Finding 2025-001 – Control Deficiency in Internal Controls over Compliance and Instance of Noncompliance. Management agrees with the auditor recommendation. During the first and second quarters of fiscal year 2024-25, the City underwent personnel changes in the Affordable Housing Division, specifically with the key role of CDBG Program Coordinator. The transition created temporary gaps in institutional knowledge and disrupted workflow continuity. This caused the City to miss submissions of Federal Funding Accountability and Transparency Act (FFATA) reports. Upon discovery that the FFATA reports had been delayed, the new CDBG Program Coordinator entered the agreements into the federal reporting system to bring reporting up to date. Responsible Party: Community Development Program Coordinator Completion Date: October 6, 2025 Effective October 6, 2025, all future subrecipient agreements will be reported to SAM.gov in a timely manner by the Community Development Program Coordinator (or another coordinator as applicable). Subrecipient Awardee Checklists have been updated to ensure this step is included as part of the awarding process, which are reviewed by the Grant Program Coordinator or designee.
View Audit 379454
Finding 1167913 (2025-001)
Material Weakness 2025
Charlottesville Redevelopment and Housing Authority
VA
HUD Housing Programs
RE: Capital Fund Program Financial Reporting Finding Corrective Action Plan CRHA recognizes it did not submit timely AMCCs by the reporting deadline for CFP grant numbers VA36P016501-20, VA36P016501-21 and VA36P016501-22. To effectively avoid this for grant fund close outs, we are updating our check...
RE: Capital Fund Program Financial Reporting Finding Corrective Action Plan CRHA recognizes it did not submit timely AMCCs by the reporting deadline for CFP grant numbers VA36P016501-20, VA36P016501-21 and VA36P016501-22. To effectively avoid this for grant fund close outs, we are updating our checklist to ensure current and any future staff submits all reports correctly and within calendar deadlines. Further, our procedure will dictate that the CRHA accounting staff member(s) authorized and responsible for drawing federal funds in ELOCCS will prepare grant funds closing reports and documents, with subsequent review and submission to the HUD field office by the finance director.
View Audit 379440
« 1 195 196 198 199 2121 »