FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,935
In database
Filtered Results
54,839
Matching current filters
Showing Page
262 of 2194
25 per page

Filters

Clear
Finding 1165912 (2025-002)
Material Weakness 2025
Otto-Eldred School District
PA
Internal Control / Segregation of Duties Cash Management
Adjusting Journal Entries, Required Disclosures, and Draft Financial Statements, Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept b...
Adjusting Journal Entries, Required Disclosures, and Draft Financial Statements, Year ended June 30, 2025. Auditor's Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both propsed adjusting journal entries and footnore disclosures, along with the draft financial statements. District's Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgements based on these financial statements.
View Audit 376816
Finding 1165891 (2025-001)
Material Weakness 2025
Shenandoah Valley School District
PA
Internal Control / Segregation of Duties School Nutrition Programs
Corrective Action Plan The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2025. The findings from the Single Audit Report Year Ended June 30, 2025 included in the schedule of findings and questioned costs are discussed below. F...
Corrective Action Plan The Shenandoah Valley School District respectfully submits the following corrective action plan for the year ended June 30, 2025. The findings from the Single Audit Report Year Ended June 30, 2025 included in the schedule of findings and questioned costs are discussed below. Finding 2025-001: Activities Allowed – Child Nutrition Cluster Contact Person: Anthony Demalis, Business Manager Recommendation: The District should follow its established internal control procedures over activities allowed requirements. Action: Since this was an inadvertent clerical error, District will continue to review its’ internal control procedures over payroll and established procedures to ensure employee pay rates show signs of approval prior to payroll being processed. Date for Completion: December 1, 2025
View Audit 376814
Finding 1165886 (2025-002)
Material Weakness 2025
Huntingdon Area School District
PA
Material Weakness School Nutrition Programs Internal Control / Segregation of Duties
Finding 2025-002 Child Nutrition Cluster #10.555 & #10.553 Condition: The District did not have internal control over compliance procedures designed and implemented for the compliance of Paid Lunch Equity requirements. Views of Responsible Officials: The district's Business Manager is the responsibl...
Finding 2025-002 Child Nutrition Cluster #10.555 & #10.553 Condition: The District did not have internal control over compliance procedures designed and implemented for the compliance of Paid Lunch Equity requirements. Views of Responsible Officials: The district's Business Manager is the responsible official for federal programs. The Business Manager stated that they understand and agree with the finding. Planned Corrective Action: A documented process will be designed and implemented for the review of the Paid Lunch Equity calculation. Person Responsible for Corrective Action Plan: Business Manager Anticipated Completion Date: January 2, 2026
View Audit 376810
Finding 1165883 (2025-001)
Material Weakness 2025
Friends of the North Country, Inc.
NY
Internal Control / Segregation of Duties
Name of auditee: Friends of the North Country, Inc. TIN: 14-1626314 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2025 CAP prepared by: Crystal Narducci Executive Director (518) 293-5045 Current Finding on the Schedule of Findings and Questioned Costs and Recommendati...
Name of auditee: Friends of the North Country, Inc. TIN: 14-1626314 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2025 CAP prepared by: Crystal Narducci Executive Director (518) 293-5045 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2025-001 (a) Comments on the findings and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken - Management has certified and submitted the Form SF-SAC to the Federal Audit Clearinghouse for the year ended March 31, 2024 on February 21, 2025. Management will submit the Form SF-SAC to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s report for future submissions.
View Audit 376804
Finding 1165874 (2025-003)
Material Weakness 2025
City of Elizabeth City
NC
Procurement, Suspension & Debarment
Training for grant manager and all employees of the purchasing division will be mandatory. Grant manager to review all City grants, ensuring that the City complies with each grant agreement's terms. Purchasing Manager will review current purchase order procedures to ensure purchase orders are not ap...
Training for grant manager and all employees of the purchasing division will be mandatory. Grant manager to review all City grants, ensuring that the City complies with each grant agreement's terms. Purchasing Manager will review current purchase order procedures to ensure purchase orders are not approved when formal contracts are required.
View Audit 376797
Finding 1165867 (2025-002)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
View Audit 376771
Finding 1165867 (2025-002)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
The HCJDC will add to its subrecipients procedures to verify an active SAM.gov registration and that the
The HCJDC will add to its subrecipients procedures to verify an active SAM.gov registration and that the
View Audit 376771
Finding 1165867 (2025-002)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
subrecipient is not suspended or debarred prior to executing a memorandum of agreement for subaward
subrecipient is not suspended or debarred prior to executing a memorandum of agreement for subaward
View Audit 376771
Finding 1165867 (2025-002)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
funding. A copy of the verification will be kept in the subrecipient’s file.
funding. A copy of the verification will be kept in the subrecipient’s file.
View Audit 376771
Finding 1165866 (2025-001)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
View Audit 376771
Finding 1165866 (2025-001)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Subrecipient Monitoring
The Hawaii Criminal Justice Data Center (the HCJDC) will perform a desk review for its two
The Hawaii Criminal Justice Data Center (the HCJDC) will perform a desk review for its two
View Audit 376771
Finding 1165866 (2025-001)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Subrecipient Monitoring
subrecipients for grant number 202-NS-BX-K004 by June 30, 2026. The desk reviews will be performed
subrecipients for grant number 202-NS-BX-K004 by June 30, 2026. The desk reviews will be performed
View Audit 376771
Finding 1165866 (2025-001)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Subrecipient Monitoring
virtually and will include a risk assessment and review of project performances and outcomes.
virtually and will include a risk assessment and review of project performances and outcomes.
View Audit 376771
Finding 1165865 (2025-003)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
Views of Responsible Officials and Planned Corrective Action
Views of Responsible Officials and Planned Corrective Action
View Audit 376771
Finding 1165865 (2025-003)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
The HCJDC will add to its subrecipients procedures to verify an active SAM.gov registration and that the
The HCJDC will add to its subrecipients procedures to verify an active SAM.gov registration and that the
View Audit 376771
Finding 1165865 (2025-003)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
subrecipient is not suspended or debarred prior to executing a memorandum of agreement for subaward
subrecipient is not suspended or debarred prior to executing a memorandum of agreement for subaward
View Audit 376771
Finding 1165865 (2025-003)
Material Weakness 2025
State of Hawaii Department of the Attorney General
HI
funding. A copy of the verification will be kept in the subrecipient’s file.
funding. A copy of the verification will be kept in the subrecipient’s file.
View Audit 376771
Finding 1165862 (2025-002)
Material Weakness 2025
Steel City Academy, Inc.
IN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2025-002 – Maintenance of Effort Significant Deficiency | Federal Program: Title I, Part A (84.010) Response Steel City Academy recognizes that Maintenance of Effort (MOE) calculations rely on accurate cash-basis expense data reported on the Form 9 and that prior inaccuracies could impact ID...
Finding 2025-002 – Maintenance of Effort Significant Deficiency | Federal Program: Title I, Part A (84.010) Response Steel City Academy recognizes that Maintenance of Effort (MOE) calculations rely on accurate cash-basis expense data reported on the Form 9 and that prior inaccuracies could impact IDOE’s calculations. 24 Beginning July 1, 2025, the School implemented comprehensive corrective actions to improve Form 9 reporting, fund balance accuracy, and expense classification by consolidating all financial activity into QuickBooks Online. All expenses are now recorded by the Finance Coordinator using fund, program, and object codes aligned with IDOE reporting guidelines, ensuring Form 9 expenses are fully supported by underlying financial records. To ensure accurate fund balances, audited reconciliation worksheets are used to validate beginning-of-year balances prior to Form 9 submission. Grant expenditures and remaining balances are reviewed monthly to ensure proper classification and alignment between expenses and recognized revenue. The School has also engaged directly with the IDOE Form 9 team for technical guidance. The Executive Director provides direct oversight and performs a final review of Form 9 submissions to ensure compliance with reporting guidelines. These corrective actions are designed to ensure accurate, reliable Form 9 reporting and to prevent recurrence of this deficiency in future reporting periods.
View Audit 376759
Finding 1165860 (2025-001)
Material Weakness 2025
Neighborhood Housing Services of Chicago, Inc. and Related Entities
IL
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Condition: The Organization did not review period end reimbursement requests for costs that had been expended and requested in prior months. The lack of proper review resulted in the Organization charging duplicate costs of $95,294. Planned Corrective Action: The CFO maintains a payout tracker which...
Condition: The Organization did not review period end reimbursement requests for costs that had been expended and requested in prior months. The lack of proper review resulted in the Organization charging duplicate costs of $95,294. Planned Corrective Action: The CFO maintains a payout tracker which is updated every time a vendor payout is made and tracks that payment to the reimbursement request and the final payment by the pass-through agency. This process ensures that a payout is not included in a payout request multiple times. The Staff Accountant also maintains a tracker of all reimbursement requests to track with the program budgets and for inclusion in the MIP accounting system. In addition, new personnel are involved in the process with a more formal approval and authorization process implemented. The Organization’s staff has communicated these duplicate requests to the appropriate personnel at the granting agency and are coordinating the repayment of the excess funds as determined by the granting agency. Contact person responsible for corrective action: Tom Sakos, Chief Financial Officer, and Jenny Cuitiva, Accounting Manager Anticipated Completion Date: May 1, 2025 for implementing controls and November 30, 2025 for communicating with the granting agency.
View Audit 376751
Finding 1165859 (2025-002)
Material Weakness 2025
American Film Institute
CA
Student Financial Aid Eligibility Significant Deficiency
Corrective action has been completed. The Institute determined at the start of Academic Year 24-25 that transitioning to a third-party provider of financial aid solutions would be in its best interest. This engagement provides a team of professional financial aid operations and student service speci...
Corrective action has been completed. The Institute determined at the start of Academic Year 24-25 that transitioning to a third-party provider of financial aid solutions would be in its best interest. This engagement provides a team of professional financial aid operations and student service specialists, allowing for enhanced loan counseling and processing services, implementing additional checks and balances, and mitigating the potential for errors such as this incident. The error resulting in the finding was actually identified by the third-party provider, following which AFI immediately returned the erroneously awarded federal funds to G5. Individuals responsible for corrective action: Lang Fredrickson, Chief Financial Officer 323.856.8429
View Audit 376737
Finding 1165846 (2025-001)
Material Weakness 2025
YWCA Evanston/north Shore
IL
Cash Management Reporting
Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Tak...
Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the June 30, 2024 data collection form and single audit reporting package on or before December 31, 2025. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Laura Moorehead, Vice President of Finance and Operations Management Response: Management concurs with the finding.
View Audit 376711
Finding 1165835 (2025-004)
Material Weakness 2025
Independent School District No. 361
MN
Procurement, Suspension & Debarment School Nutrition Programs Significant Deficiency
Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensu...
Recommendation: We recommend the District maintain records that all vendors are not on the suspended or debarred listing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure records are retained for verification compliance. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026
View Audit 376704
Finding 1165832 (2025-003)
Material Weakness 2025
Independent School District No. 361
MN
Allowable Costs / Cost Principles Cash Management Reporting
Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure the Clics...
Recommendation: We recommend the District have someone reviewing all Clics reports before they are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The District will implement policies to ensure the Clics reports are reviewed before submission. Name of the contact person responsible for corrective action: Lauren Syrup, Business Manager Planned completion date for corrective action plan: June 30, 2026
View Audit 376704
Finding 1165829 (2025-001)
Material Weakness 2025
Loyola Marymount University
CA
Reporting Student Financial Aid
2025-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Cluster Name: Student Financial Assistance Cluster Award Name: Federal Direct Loan Program Award Year: 6/1/2024- 5/31/2025 Award Number: ...
2025-001 - Non-Compliance with Timely Student Enrollment Change Submissions to the National Student Loan Data System (NSLDS) Grantor: U.S. Department of Education Cluster Name: Student Financial Assistance Cluster Award Name: Federal Direct Loan Program Award Year: 6/1/2024- 5/31/2025 Award Number: Not applicable Assistance Listing Number: 84.268 Corrective Action Plan The University acknowledges that the graduation reporting date was not adjusted to reflect changes in the academic calendar. This resulted in a compressed timeframe for both the NSC and the University to process and correct student records as needed. To address this, the University will revise its reporting schedule beginning with the Fall 2025 graduation date to ensure that status changes related to graduation are reported promptly. This adjustment will allow the NSC to verify data with the NSLDS and provide the University sufficient time to resolve any discrepancies. Additionally, the University will explore further options to enhance the timeliness of reporting student status changes and will strengthen its reconciliation process to ensure accurate and efficient communication of all status updates. Contact Person: Aida Shadfan, Vice President of Finance and University Controller Aida.shadfan@lmu.edu
View Audit 376689
Finding 1165814 (2025-002)
Material Weakness 2025
Ocean View School District
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
Immediate Corrective Action Taken: • Fiscal Services reviewed the Title I allocations to confirm that no improper fiscal impact occurred as a result of the reporting discrepancy. • The district documented the finding and communicated the error internally to Fiscal Services and Educational Services s...
Immediate Corrective Action Taken: • Fiscal Services reviewed the Title I allocations to confirm that no improper fiscal impact occurred as a result of the reporting discrepancy. • The district documented the finding and communicated the error internally to Fiscal Services and Educational Services staff. • Roles and responsibilities for ConApp enrollment data review have been clarified to prevent future manual errors. Preventive Measures to Avoid Recurrence: 1. Dual Verification of ConApp Enrollment Data • The Accountant in Fiscal Services will now compare and confirm the ConApp enrollment counts to certified CALPADS Fall 1 data before submission and certification. • A second-level review by the Coordinator of Teaching and Learning Department certifying the ConApp. 2. Documentation & Recordkeeping • Any adjustments to pre-populated enrollment numbers will require written justification and supporting documentation (e.g., CALPADS reports, email confirmations). Responsible Parties: • Fiscal Services Accountant – Responsible for matching the ConApp enrollment counts to CALPADS Fall 1 and maintaining backup documentation. • Coordinator, Teaching and Learning Department – Support in verifying site-level data. Completion Date: • Immediate clarification and assignment of review responsibilities were completed in October 2025.
View Audit 376684
« 1 260 261 263 264 2194 »