Corrective Action Plans

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This issue was addressed in 2024 as part of the corrective action plan developed and implemented last fiscal year. The current finding reflects a period of overlap before the corrective actions could take full effect and does not represent an ongoing or repeat issue. At the time the previous finding...
This issue was addressed in 2024 as part of the corrective action plan developed and implemented last fiscal year. The current finding reflects a period of overlap before the corrective actions could take full effect and does not represent an ongoing or repeat issue. At the time the previous findings were identified, we were already nine months into the following fiscal year. As part of the corrective measures: 1. The Finance Director worked closely with the Early Childhood Education (ECE) Director and the regional Office of Head Start to secure access to the appropriate reporting systems and all open grants. 2. A shared Outlook calendar was created to track key financial reporting deadlines. This calendar includes reminders and is accessible to multiple staff members to ensure continuity in the event of staff turnover. These actions have significantly strengthened our processes and internal controls and are already fully implemented.
Policy is being updated. The Maintenance Supervisor will obtain the required 3 bids that include wage rates and review them with the director before final decisions are made. Obtained bids will be kept on file for the period of time required for auditing purposes.
Policy is being updated. The Maintenance Supervisor will obtain the required 3 bids that include wage rates and review them with the director before final decisions are made. Obtained bids will be kept on file for the period of time required for auditing purposes.
Financial information will be relayed to the fee accountant in a timely manner so that we can meet HUD reporting deadlines.
Financial information will be relayed to the fee accountant in a timely manner so that we can meet HUD reporting deadlines.
As already indicated, income from tenant payments were not being properly applied to the correct revenue streams, all monies received were being coded to dwelling rents and not extra utility and cable charges as applicable. See response to 2024-001. Also, we have raised the fee charged to the tena...
As already indicated, income from tenant payments were not being properly applied to the correct revenue streams, all monies received were being coded to dwelling rents and not extra utility and cable charges as applicable. See response to 2024-001. Also, we have raised the fee charged to the tenants for cable to ensure that the expense is being adequately covered.
View Audit 360281 Questioned Costs: $1
A new procedure is being implemented. Flat rents will be reviewed annually in October when HUD releases their FMR reports. Then, as annual recertifications are being completed, the latest flat rent will be applied.
A new procedure is being implemented. Flat rents will be reviewed annually in October when HUD releases their FMR reports. Then, as annual recertifications are being completed, the latest flat rent will be applied.
Another turnover in staff occurred in March 2025, since new staff has been in place, bank reconciliations have been done and properly recorded. The rent registers have been reconciled and “adjusted” to match tenant management software. Deposit breakdowns were not being reported correctly – all rec...
Another turnover in staff occurred in March 2025, since new staff has been in place, bank reconciliations have been done and properly recorded. The rent registers have been reconciled and “adjusted” to match tenant management software. Deposit breakdowns were not being reported correctly – all receipts except repayments and vending machine income was being recorded as dwelling rent. Extra utility charges and cable charges were not being recorded correctly. A new procedure has been put in place regarding rent receipts and payments are now being allocated correctly. Regarding payroll tax reports, we have changed payroll processing providers and are now receiving monthly reports and quarterly tax reports.
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
Finding 567929 (2024-002)
Significant Deficiency 2024
Corrective Action Plan (CAP) Date: June 23, 2025 From: Dallas County Health & Human Services (DCHHS) Subject: Response and CAP to Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance - ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 ...
Corrective Action Plan (CAP) Date: June 23, 2025 From: Dallas County Health & Human Services (DCHHS) Subject: Response and CAP to Finding 2024-002: Reporting – Significant Deficiency in Controls over Compliance and Noncompliance - ALN # 14.871 & 14.879 – Housing Voucher Cluster – Contract # TX559 – Section 8 Housing Choice Vouchers (“HCV Program”). Responsible Party - Thomas Lewis, Assistant Director of Housing Services - Ganesh Shivaramaiyer, Deputy Director of Finance and Operations Implementation Date: July 01, 2025 Cause - The HCV Program did not have controls in place to compare all electronic HUD-50058 forms against the original related hard copy form. DCHHS Response: The hard copy HUD Form 50058 included in each file is a printed version of the corresponding electronic submission sent to HUD. Program Monitors review this same form during their file assessments. Current Practice – HUD Form 50058 Submission Process: To support timely compliance with HUD reporting requirements, the Dallas County Housing Authority (DCHA) Housing Choice Voucher Program (HCVP) follows a structured and efficient process for the submission of HUD Form 50058 Family Reports. Case Managers complete the transaction upon verification of all required documentation in the client file. At this point, the Data Analyst gathers the batch file and submits the HUD Form 50058 Family Reports electronically. The Data Analyst generates error reports and forwards the report to the Case Manager Supervisor. The Supervisor assigns the error report along with a designated correction and return deadline to the appropriate Case Manager. This structured workflow ensures timely submission and resubmission of any current or rejected reports. The current model balances timeliness and quality control, aligning with HUD’s programmatic and compliance expectations. Proposed Process - HUD Error Reports or Rejections: To improve the efficiency of resolving rejected or erroneous HUD Form 50058 submissions, DCHHS will implement an additional layer of oversight. Program Monitors will now have access to the "History" section within the Housing software HAPPY, to verify the submission dates of HUD Form 50058 Family Reports. This process serves as a checks-and-balances system, ensuring alignment between the submission date and the effective date, and provides a secondary review to confirm that the appropriate transaction code is submitted within HUD’s 60-day window from the effective date noted on the form.
The City does not concur. The City submitted their report to the Department of the Treasury on April 30, 2025 which covered the time period from January 1, 2022 through December 31, 2024. The Department of the Treasury allowed for this reporting deadline and the City maintains it filed the reports w...
The City does not concur. The City submitted their report to the Department of the Treasury on April 30, 2025 which covered the time period from January 1, 2022 through December 31, 2024. The Department of the Treasury allowed for this reporting deadline and the City maintains it filed the reports within the acceptable time requirements.
The City does not concur. The City requested supporting documentation to verify department head approval was not obtained and it was not provided by the auditors. The City is unable to respond or correct a finding unless it has the details related to any audit issues.
The City does not concur. The City requested supporting documentation to verify department head approval was not obtained and it was not provided by the auditors. The City is unable to respond or correct a finding unless it has the details related to any audit issues.
The City concurs. The City is revising its policies and procedures for federal award programs to include procedures related to suspension and debarment.
The City concurs. The City is revising its policies and procedures for federal award programs to include procedures related to suspension and debarment.
The City concurs. The City is revising its policies and procedures for federal award programs to include procedures related to simplified acquisitions.
The City concurs. The City is revising its policies and procedures for federal award programs to include procedures related to simplified acquisitions.
Finding Number: 2024-001 Condition: The City lacked adequate controls to verify that expenditures charged to the grant were incurred within the proper period of performance. Transactions were processed without sufficient review or procedures around the period of performance, resulting in expenditur...
Finding Number: 2024-001 Condition: The City lacked adequate controls to verify that expenditures charged to the grant were incurred within the proper period of performance. Transactions were processed without sufficient review or procedures around the period of performance, resulting in expenditures being charged from outside the allowable timeframe. Planned Corrective Action: The City has worked with the State to identify expenses outside the period of performance. The City has sent the money back to the State that was before the performance start date. All balances are properly stated as of November 30. 2024. Contact person responsible for corrective action: Connie Kumpula Anticipated Completion Date: 5/23/2025
Finding No. 2024-004: Financial Statement Preparation Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will establish and maintain documentation to support in-kind/matching balances. Anticipated Completion Date: September 30, 2025
Finding No. 2024-004: Financial Statement Preparation Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will establish and maintain documentation to support in-kind/matching balances. Anticipated Completion Date: September 30, 2025
Finding No. 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will seek outside consulting to train existing personnel on accrual accounting and...
Finding No. 2024-002: Adjustments to Financial Statements and Schedule of Expenditures of Federal Awards Responsible Individuals: Ona Arnold, Director of Operations and Finance Corrective Action Plan: The Organization will seek outside consulting to train existing personnel on accrual accounting and assistance with year-end adjustments. Anticipated Completion Date: September 30, 2025
The Conservancy District has implmenented controls and processes to ensure that the required reports are prepared and submitted timely.
The Conservancy District has implmenented controls and processes to ensure that the required reports are prepared and submitted timely.
Finding 567893 (2024-005)
Significant Deficiency 2024
Hips
DC
Views of Responsible Officials: Prior to receiving this finding in the prior year, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. HIPS Finance Manager has ...
Views of Responsible Officials: Prior to receiving this finding in the prior year, HIPS was not in the practice of saving documentation of financial or programmatic reporting submission. Staff responsible for submissions are now documenting submission of reports as of 2024. HIPS Finance Manager has been tasked with checking all spreadsheet calculations prior to submissions of financial reporting.
Finding 567892 (2024-004)
Significant Deficiency 2024
Hips
DC
Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024, the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, emp...
Views of Responsible Officials: This deficiency was noted internally even before the auditors flagged it in April 2024. Effective April 2024, the allocation of salaries and wages to different grants was transferred back to the Finance Manager who has more information regarding the grants timing, employees involved, % of time spent et al. In addition, the salaries and wages allocation is now a prerequisite for the invoicing process every month. HIPS have already seen significant improvements in both accuracy in seeking salaries and wages reimbursement as well as in wages reconciliations against paychex reports. COLA adjustments will be recorded more accurately and approval documented. As of 2024, HIPS has also updated our HR policy to provide written documentation by the Operations Manager of COLA increases to each staff member when they are implemented.
Finding 567890 (2024-003)
Significant Deficiency 2024
Hips
DC
Views of Responsible Officials: Effective October 1, 2024, HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). The Finance Manager has been tasked with SEFA preparations a...
Views of Responsible Officials: Effective October 1, 2024, HIPS have structured its chart of accounts in a way to clearly identify Federal Revenue separately and distinctively from other revenue (local funds and private foundations funds). The Finance Manager has been tasked with SEFA preparations and reconciliations against TB revenue prior submitting SEFA for audit. Policies have changed to clarify with funders the source of Federal vs non-Federal funds at the grant acceptance stage so that all grants are properly classified within the chart of accounts, easing reporting.
Park City has implemented a secure, digital document management protocol requiring that all income verification forms and re-examination documents be scanned and stored within Yardi, our newly adopted digital management system. This transition ensures that all records are accurately maintained, secu...
Park City has implemented a secure, digital document management protocol requiring that all income verification forms and re-examination documents be scanned and stored within Yardi, our newly adopted digital management system. This transition ensures that all records are accurately maintained, securely stored, and readily accessible for audits and inspections. By digitizing these critical documents, we are enhancing regulatory compliance, reducing administrative inefficiencies, and strengthening data integrity. This approach aligns with best practices for record retention and enables swift retrieval of documentation to meet oversight and inspection requirements Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900
A memo relating to HUD and PHA verification requirements has been issued to staff. Utility allowance schedule set up in software has been confirmed for accuracy. Staff has been reminded to ensure appropriate Utility Schedule is applied during processing of transactions. Internal quarterly Qualit...
A memo relating to HUD and PHA verification requirements has been issued to staff. Utility allowance schedule set up in software has been confirmed for accuracy. Staff has been reminded to ensure appropriate Utility Schedule is applied during processing of transactions. Internal quarterly Quality Control reviews are also in place. Contact: Jillian Baldwin Email & Phone Number : jbaldwin@oarkcitycommunities.org (203) 337-8900
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Manager...
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Managers and assistant Managers will use the third-party Contractor to learn proper recertification and documentation procedures.
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Manager...
View of Responsible Officials and Corrective Actions: The following steps have been and are being taken regarding tenant certifications: 1. We issued a Request for Proposals for a third-party Contractor to perform all recertifications. We intend to award this Contract in July 2025. 2. All Managers and assistant Managers will use the third-party Contractor to learn proper recertification and documentation procedures.
Finding 567882 (2024-057)
Significant Deficiency 2024
Finding 2024-057 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The exception occurred due to an oversight during the transition to a new grant system. MSP immediately filed the report upon identifi...
Finding 2024-057 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - FFATA Reporting Management Views MSP agrees with the finding. The exception occurred due to an oversight during the transition to a new grant system. MSP immediately filed the report upon identification. Planned Corrective Action MSP will review and update procedures for additional monitoring of the FFATA reporting process. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Penny Burger, MSP
Finding 567881 (2024-056)
Significant Deficiency 2024
Finding 2024-056 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - EM Grants Manager Security Management and Access Controls Management Views MSP agrees with the finding. MSP implemented the EM Grants Manager system in November 2023 and did not fully establish pr...
Finding 2024-056 Disaster Grants - Public Assistance (Presidentially Declared Disasters), ALN 97.036 - EM Grants Manager Security Management and Access Controls Management Views MSP agrees with the finding. MSP implemented the EM Grants Manager system in November 2023 and did not fully establish procedures for maintaining documentation of user access forms, reviewing privileged access, and disabling inactive users due to the number of current disasters and limited staff. Planned Corrective Action For part a., MSP implemented an access approval process in November 2023 to maintain documentation of access request forms within the EM Grants Manager system. For parts b. and c., MSP will create procedures to help ensure the timely completion of privileged user reviews and inactive user deactivation. MSP will perform the required user reviews and deactivate applicable accounts by September 30, 2025. Anticipated Completion Date September 30, 2025 Responsible Individual(s) Penny Burger, MSP
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