Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,163
In database
Filtered Results
60,411
Matching current filters
Showing Page
244 of 2417
25 per page

Filters

Clear
Corrective Action Plan 2025-004 – Missing Impact Aid Tribal Source Checks (Material Weakness) Federal Program Information: Funding Agency: U.S. Department of Education Title: Impact Aid (Title VII of ESEA) FAL Number: 84.041 Passthrough: N/A Award Year: 2025 Responsible Official’s Plan: The district...
Corrective Action Plan 2025-004 – Missing Impact Aid Tribal Source Checks (Material Weakness) Federal Program Information: Funding Agency: U.S. Department of Education Title: Impact Aid (Title VII of ESEA) FAL Number: 84.041 Passthrough: N/A Award Year: 2025 Responsible Official’s Plan: The district Superintendent and Associate Superintendent of Federal Programs have received training from Impact Aid in identifying eligible students. The recommended process will be used when submitting the next funding application. Specific corrective action plan for finding: The 2026 and 2027 applications were submitted using the process outlined in the corrective action plan. Timeline for completion of corrective action plan: Effective immediately. Employee positions responsible for meeting the timeline: Superintendent-Lynda Spencer Federal Programs Associate Superintendent-Dr. Julie Pierce
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its controls around exit counseling procedures to ensure that all students who withdrew or graduated with a Stafford or PLUS loan had exit counseling performed for them and appropriate d...
Student Financial Aid Cluster – Assistance Listing No. Various Recommendation: We recommend the University review its controls around exit counseling procedures to ensure that all students who withdrew or graduated with a Stafford or PLUS loan had exit counseling performed for them and appropriate documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Financial Aid staff are working with the Registrar and Advising staff on the implementation of a tracking sheet to ensure outreach is provided to all students who withdraw or graduate from the University. The Financial Aid staff will meet with students in person or virtually and provide students with a follow-up email communicating exit counseling information. The Financial Aid staff will update the tracking sheet with confirmed notes and dates, and the Registrar and Advising teams will review to ensure students have received the necessary information from all offices prior to exiting the University. Name(s) of the contact person(s) responsible for corrective action: Ana Borjas, Financial Aid Director Planned completion date for corrective action plan: 03/06/2026
Finding 2025-0004 - U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Funds – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, ...
Finding 2025-0004 - U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Funds – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025. Condition – During our review of the Return of Title IV Funds (R2T4) calculations, we identified one (1) student for whom the institution did not return unearned Title IV funds within the required 45-day timeframe. The funds were not returned until 102 days after the institution’s date of determination (ED), exceeding the regulatory deadline. Management’s Position and Perspective – One student was deemed out of compliance with the 45-day return of funds to the federal government. There was a communication gap between the Registrar and Financial Aid which resulted in the return of funds to exceed the allowed time limit of 45 days. Responsible Party – Assistant Vice President of Financial Aid and the Registrar are responsible for ensuring the funds are returned to the federal government in a timely fashion. Corrective Action Description – Going forward, the Registrar will complete a notice that a student withdrawal with a clear date when the student leaves the college. This notice will be forwarded to Financial Aid and responsibility shift to this department to ensure that the funds are returned within the allowed time limit. Timeline – Completion effective June 30, 2026.
Finding 2025-003 – U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Credit Balances – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. ...
Finding 2025-003 – U.S. Department of Education (ED) Student Financial Assistance Programs – Untimely Release of Title IV Credit Balances – (significant deficiency): Information on the federal program – Federal Direct Student Loans, FAL No. 84.268, June 30, 2025; Federal Pell Grant Program, FAL No. 84. 063, June 30, 2025; Federal Supplemental Educational Opportunity Grant, FAL No. 84.007, June 30, 2025; Federal Work-Study Program, FAL No. 84.033, June 30, 2025. Condition – During testing of student account activity, we identified that three (3) out of sixty (60) sampled students had Title IV created credit balances that remained on their accounts for more than 14 days without being released to the student or parent. Management’s Position and Perspective – Three students received refunds outside the 14-day requirement. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. These deadlines will be outlined in the department calendar to ensure the student refunds within 14 days from posting awards and charges. Responsible Party – Assistant Vice President of Business Operations and the Director of Students Accounts are responsible for scheduling the refunds, managing workflows to ensure the 14-day time limit is achieved, and student refunds are delivered on time. Corrective Action Description – Procedures will be developed to document the new process and delivery of refunds within the guidelines. The College will introduce a process to ensure there will be a meeting between Students Accounts and Financial Aid to determine the student refunds prior to start of the semester. Both departments will determine the target dates based on the estimated timing of financial aid, as well as completion of college charges to student accounts. Included in this period is time to review the refunds and adjust. Timeline – Completion effective June 30, 2026.
Federal Award Finding(s) Finding 2025-001 Federal Agency Name: U.S. Department of Housing and Urban Development Pass-Through Entity: Assistance Listing Number: 14.181 Program Name: Section 811 Finding Summary: One tenant file selected for testing did not include a signed initial application. Correct...
Federal Award Finding(s) Finding 2025-001 Federal Agency Name: U.S. Department of Housing and Urban Development Pass-Through Entity: Assistance Listing Number: 14.181 Program Name: Section 811 Finding Summary: One tenant file selected for testing did not include a signed initial application. Corrective Action Plan: Management will implement electronic document retention processes to ensure that files are retained properly. Responsible Individual(s): Jim Strickland, Controller Anticipated Completion Date: July 2026
Federal Agency Name: U.S. Department of Housing and Urban Development Pass-Through Entity: Assistance Listing Number: 14.181 Program Name: Section 811 Finding Summary: One tenant file selected for testing had an incorrect component of the calculation, resulting in an incorrect calculation of tenant ...
Federal Agency Name: U.S. Department of Housing and Urban Development Pass-Through Entity: Assistance Listing Number: 14.181 Program Name: Section 811 Finding Summary: One tenant file selected for testing had an incorrect component of the calculation, resulting in an incorrect calculation of tenant assistance Corrective Action Plan: Management will strengthen tenant file and calculation review procedures by utilizing a template or property management software to assist with assistance calculation and secondary review. Responsible Individual(s): Jim Strickland, Controller Anticipated Completion Date: May 2026
During Fiscal Year 2026, AVP has undertaken two major projects to ensure grant compliance and on-time submission of federal funding reports: updating grant management financial record-keeping with the assistance of nonprofit finance firm Your Part Time Controller and transition to a new, custom data...
During Fiscal Year 2026, AVP has undertaken two major projects to ensure grant compliance and on-time submission of federal funding reports: updating grant management financial record-keeping with the assistance of nonprofit finance firm Your Part Time Controller and transition to a new, custom database that will improve workflow and accountability for grant reporting. As of April 2026, these projects are still in progress, and the audit identified a grant with internal controls that were not operating properly, with a missed deadline in February 2026. The Agency expects our internal controls projects to be completed and fully operational by the end of the current fiscal year on June 30, 2026.
Federal Agency: U.S. Department of Agriculture Federal Program Title: Rural Development Multi-Family Housing Revitalization Demonstration Program Assistance Listing Number: 10.447 Award Period: 2021 Type of Finding • Significant Deficiency in Internal Control over Compliance 2025-002 Rural Developme...
Federal Agency: U.S. Department of Agriculture Federal Program Title: Rural Development Multi-Family Housing Revitalization Demonstration Program Assistance Listing Number: 10.447 Award Period: 2021 Type of Finding • Significant Deficiency in Internal Control over Compliance 2025-002 Rural Development Multi-Family Housing Revitalization Demonstration Program – Assistance Listing No. 10.447 Recommendation: We recommend that Authority approve a federal procurement policy and implement controls to ensure it is being followed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The board will develop and approve written procurement policies in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: Sue Broihahn Planned completion date for corrective action plan: The plan will be implemented during the year ending December 31, 2026. If the U.S. Department of Agriculture has questions regarding this plan, please call Sue Broihahn, Management Agent at 608-222-1981
The Town will implement policies and procedures to ensure compliance with grant programs.
The Town will implement policies and procedures to ensure compliance with grant programs.
The Town will design and implement policies and procedures required by the Uniform Guidance.
The Town will design and implement policies and procedures required by the Uniform Guidance.
The district has reviewed each of the six areas and implemented a Standard Operating Procedure for each area.
The district has reviewed each of the six areas and implemented a Standard Operating Procedure for each area.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
The Central Office personnel and Superintendent meet monthly to continuously discuss office procedures, ways to improve efficiency and security, and address segregation of duties. Suggestions will be considered to improve and secure District funds and policies.
Care Alliance Health Center, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2025. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: October 31, 2025 The findings from the October 31, 2025 schedule of findings and questioned costs are disc...
Care Alliance Health Center, Inc. respectfully submits the following corrective action plan for the year ended October 31, 2025. CohnReznick LLP 350 Church Street Hartford, CT 06103 Audit Period: October 31, 2025 The findings from the October 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Federal Award Findings: Finding 2025.001 - Special Tests and Provisions - Sliding Fee Scale Documentation Recommendation The Organization should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken FY 2025 Corrective Actions and Objectives Documented Process, Procedures and Policies • By June 30, 2026, Care Alliance will update, standardize, and implement a unified, documented workflow for full-fee collection at check-in for all encounters. • Key Performance Indicators (KPI) • ≥90% of self-pay encounters have documented collection attempt • 100% of quarterly review cycles by October 31, 2026. • By April 15, 2026, Finance and Operations will develop a concise list of commonly used CPT/HCPCS procedure codes with associated full fee amounts for Patient Services Representatives (PSRs). The list will be updated quarterly. • KPIs • 100% staff acknowledgment of list each quarter • ≥85% accurate fee quotes of random sampling • By May 1, 2026, Finance and Operations will review and update finance policies governing full-payment determination and collections (FS 106 Sliding Fee Scale Discount Program and FS 107 Billing, Credit, and Collection). • KPIs • 100% staff acknowledgment of updated policies • ≥95% compliant monthly audit of SFS documentation (random sampling) Training and Education • By June 30, 2026, Care Alliance will provide training to front desk staff members responsible for determining eligibility and applying sliding fee discounts. Training will cover documentation requirements, verification of family size/income, and correct SFS application. • KPIs • 100% Staff Training and Education Sign- Off • 100% Completion of annual competency for SFS • By May 31, 2026, Operations will implement a process that ensures Sliding Fee Scale (SFS)/self-pay indicators, Federal Poverty Level (FPL) are accurately entered and maintained for all visits, across all guarantor accounts. • KPIs • ≥90% of self-pay encounters have documented collection attempt • ≥85% accurate fee quotes of random sampling • By April 30, 2026, PSR will use standardized documentation during collections (amount owed, partial payments, attempts, patient ability to pay) for every applicable visit and incorporate into monthly audits. • KPIs • ≥90% documentation compliance of sampled encounters • By July 31, 2026, Finance will clarify treatment and procedures of bad debt previously written off and integrate post-write-off recovery efforts into policy and monthly reporting. • KPIs • 100% staff acknowledgment of updated policies Review and Auditing By May 1, 2026, and continuing throughout FY26, the Revenue Cycle Manager and Controller will conduct monthly audits to verify that all Sliding Fee Scale (SFS) discounts are accurately calculated, properly supported, and fully documented in accordance with FS 106. Additionally, the Controller will conduct quarterly reviews to evaluate overall compliance, identify areas for improvement, and assess the effectiveness of the sliding scale fee program in meeting patient needs and federal guidelines. Responsible Parties and Reporting Cadence • Controller and Director of Operations: Owns policy updates (FS 106/FS 107), quarterly documentation reviews, and oversight of FPL table updates. • Revenue Cycle Manager: Monitors adherence to workflow, conducts monthly audits, and drives corrective actions with Clinical Support Manager. Maintains the common procedures fee list and coordinates quarterly updates. • Clinical Support/Patient Access Manager (PSR Manager): Oversees PSR training, documentation compliance, and daily operations. Provides staff coaching and remediation based on monthly audit results. If there are any question regarding this plan, please e-mail Dr. Derrick Howell at dhowell@carealliance.org. Sincerely, Dr. Derrick Howell CFO
Management's Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliat...
Management's Response: The School District recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Business Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, she approves all check disbursements and is reviewing the general ledger on a consistent basis.
Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendati...
Management's Response: The School District concurs with the recommendation. We recognize the importance of maintaining strong internal controls to ensure that all procurement activities are conducted in full compliance with Uniform Guidance (2 CFR Part 200) requirements. To address this recommendation, the District will enhance its existing procurement procedures by: 1. Developing and Formalizing Written Internal Controls. 2. Implementing Staff Training. 3. Strengthening Monitoring and Review Processes.
Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Acti...
Finding Number: 2025-001 Condition: While the System had controls over accumulating the data for inputs into the portal, it did not have an adequate control in place to ensure transactions subject to FFATA reporting were reviewed for completeness and accuracy upon submission. Planned Corrective Action: Management concurs with this recommendation. MetroHealth will establish and maintain a log documenting FFATA report submission, with internal reviews of disclosures prior to submission Contact person responsible for corrective action: Michele Benos, Manager, Grants Accounting and Brynna Baird, Manager, Sponsored Programs Anticipated Completion Date: 05/31/2026
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2025-001. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2024-001 - cleared. Delinquent deposits in the aggregated amount of $18,715 were funded in 2025.
The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.
The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.
1. Prior to final submission of the monthly claim to ISBE, staff will: o Print off each page of the ISBE claim entry. o Compare the printed claim data to the original backup documentation (meal counts, reimbursement worksheets, etc.). o Verify that all numbers align with the supporting records. 2. A...
1. Prior to final submission of the monthly claim to ISBE, staff will: o Print off each page of the ISBE claim entry. o Compare the printed claim data to the original backup documentation (meal counts, reimbursement worksheets, etc.). o Verify that all numbers align with the supporting records. 2. Any discrepancies found during this review will be corrected in the ISBE system before final submission.
We will change the way we prepare grant expenditure reports internally to ensure that journal entries are not counted twice. We will also have grant expenditures reports reviewed by someone other than the preparer before submission.
We will change the way we prepare grant expenditure reports internally to ensure that journal entries are not counted twice. We will also have grant expenditures reports reviewed by someone other than the preparer before submission.
Per the recommendation for brining the sewer fund interest and sinking account balance to the required approximate amount of $442,736 in relation to section 7(d) of Ordinance No. 0 6-17-2024-1, the City has already implemented a plan of action by making quarterly deposits of $75,000 into the l&S acc...
Per the recommendation for brining the sewer fund interest and sinking account balance to the required approximate amount of $442,736 in relation to section 7(d) of Ordinance No. 0 6-17-2024-1, the City has already implemented a plan of action by making quarterly deposits of $75,000 into the l&S account until its balance equals the required amount. The first payment was deposited in December 2025, and the next payment will take place in March of this year. We anticipate the final payment to the l&S account to take place in March 2027 and bring us into compliance with the cited regulation.
Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via thei...
Per the recommendation to adopt procedures to ensure compliance with 2 CFR 200.510(b) regarding the preparation and completion of the schedule of expenditures of federal awards and accompanying notes, the City demonstrates compliance through the reporting requirements of each funding agency via their specific submittal forms and platforms. However, the City's Finance Director will review 2 CFR 200.510(b) and implement a schedule of expenditures on an annual basis, and will prepare the schedule of expenses of federal awards within the guidelines. This action has already been resolved.
Per the recommendation to adopt a procedure to determine the allowability of cost per 2 CFR 200.302(b){7), our existing financial management policy covers the allowable cost principles in various sections within the policy. However, we will add in a section to our policy per the federal rule giving ...
Per the recommendation to adopt a procedure to determine the allowability of cost per 2 CFR 200.302(b){7), our existing financial management policy covers the allowable cost principles in various sections within the policy. However, we will add in a section to our policy per the federal rule giving a procedure on documenting and determining if specific costs are allowable or not and in conformance. This action should be resolved before October 31st.
Management has implemented checklists to ensure that the data collection fomr is submitted timely in the future.
Management has implemented checklists to ensure that the data collection fomr is submitted timely in the future.
« 1 242 243 245 246 2417 »