FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
60,040
In database
Filtered Results
56,822
Matching current filters
Showing Page
280 of 2273
25 per page

Filters

Clear
Finding 1170406 (2025-003)
Material Weakness 2025
Great Plains Food Bank
ND
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility § 200.303
U.S. Department of Agriculture Passed Through the North Dakota Department of Public Instruction and the Minnesota Department of Human Services Federal Financial Assistance Listing # 10.568 All Awards Federal Financial Assistance Listing # 10.569 All Awards Food Distribution Cluster Finding Summary: ...
U.S. Department of Agriculture Passed Through the North Dakota Department of Public Instruction and the Minnesota Department of Human Services Federal Financial Assistance Listing # 10.568 All Awards Federal Financial Assistance Listing # 10.569 All Awards Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, a lack of internal controls were identified in eligibility determinations and reviews for The Emergency Food Assistance Programs. Responsible Individuals: Kate Molbert, COO David Stachon, CFO Corrective Action Plan: The GPFB will ensure all documents for TEFAP programs have proper signatures by necessary parties going forward. An electronic signature process has been implemented to make the dissemination, review and storage of this process easier. Also, additional staffing has been hired to manage this process in the form of a Programs and Operations Compliance Manager with substantial compliance experience. Anticipated Completion Date: Immediate
View Audit 383563
Finding 1170400 (2025-004)
Material Weakness 2025
Great Plains Food Bank
ND
Allowable Costs / Cost Principles § 200.303
U.S. Department of Agriculture Passed Through the North Dakota Department of Public Instruction and the Minnesota Department of Human Services Federal Financial Assistance Listing # 10.565 All Awards Federal Financial Assistance Listing # 10.568 All Awards Food Distribution Cluster Finding Summary: ...
U.S. Department of Agriculture Passed Through the North Dakota Department of Public Instruction and the Minnesota Department of Human Services Federal Financial Assistance Listing # 10.565 All Awards Federal Financial Assistance Listing # 10.568 All Awards Food Distribution Cluster Finding Summary: As part of the audit done by Eide Bailly LLP, multiple payroll allocation errors to programs were identified. Responsible Individuals: Kate Molbert, COO David Stachon, CFO Corrective Action Plan: This issue was fixed in FY25. The finding still exists due to July and August payrolls that occurred prior to the fix. After this was brought to our attention in the prior audit, it has been fixed going forward. We discussed this issue with our outsourced payroll provider, PRO Resources. We’ve opted into their upgraded online portal and now have access to better view, change and review allocations ourselves. Anticipated Completion Date: Completed
View Audit 383563
Finding 1170394 (2025-001)
Material Weakness 2025
Voami Independence House of Detroit, Inc. (oak Village)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 383561
Finding 1170386 (2025-001)
Material Weakness 2025
North Central Housing Authority
ND
Internal Control / Segregation of Duties
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
View Audit 383530
Finding 1170384 (2025-001)
Material Weakness 2025
Treasure Valley Community College
OR
Student Financial Aid Reporting Material Weakness
Condition & Criteria: The College did not consistently report Direct Loan and Pell Grant origination/disbursement records to the COD system within the required 15-day window (or November 30, 2024 deadline), due to EDConnect software and system issues. Auditor's Recommendation: Implement additional p...
Condition & Criteria: The College did not consistently report Direct Loan and Pell Grant origination/disbursement records to the COD system within the required 15-day window (or November 30, 2024 deadline), due to EDConnect software and system issues. Auditor's Recommendation: Implement additional processes to ensure timely reporting and prompt resolution of software issues. Corrective Action: The Financial Aid department is implementing automated alerts and conducting weekly compliance checks to ensure timely and accurate processing. The team is coordinating closely with TVCC IT to prevent future delays, and software or system performance issues affecting financial aid operations will be escalated as a priority. In addition, staff will receive training on federal reporting timelines and established escalation protocols to strengthen long-term compliance. Responsible person: Director of Financial Aid, with oversight from Vice President of Student Services. Anticipated Completion Date: Begin implementation immediately and accomplish full implementation by Spring 2026; ongoing monitoring.
View Audit 383527
Finding 1170382 (2025-002)
Material Weakness 2025
Treasure Valley Community College
OR
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking
Condition & Criteria: For three aviation program students, cost of attendance calculations were based on expected high-cost courses, but actual enrollment differed, resulting in overstated costs and excess aid disbursement. Auditor’s Recommendation: Adjust cost of attendance based on actual courses ...
Condition & Criteria: For three aviation program students, cost of attendance calculations were based on expected high-cost courses, but actual enrollment differed, resulting in overstated costs and excess aid disbursement. Auditor’s Recommendation: Adjust cost of attendance based on actual courses attended and fees incurred. Corrective Action: The Financial Aid Department now verifies actual course enrollment prior to disbursement for specialized programs, ensuring accuracy and compliance. Beginning Winter term 2026, mid-term audits for the aviation program have been implemented to strengthen oversight. Additionally, policy updates now require real-time cost of attendance adjustments for all individualized programs to maintain consistency and alignment with federal regulations. Responsible Person: Director of Financial Aid, with support from Aviation Program Director. Anticipated Completion Date: Begin implementation immediately and accomplish full implementation by Spring 2026; ongoing monitoring.
View Audit 383527
Finding 1170378 (2025-005)
Material Weakness 2025
Clinton Community Unit School District 15
IL
Procurement, Suspension & Debarment § 200.303
The District will review federal procurement requirements to ensure proper documentation of suspension and debarment checks of vendors, prior to contracts and purchases over the covered transaction threshold
The District will review federal procurement requirements to ensure proper documentation of suspension and debarment checks of vendors, prior to contracts and purchases over the covered transaction threshold
View Audit 383519
Finding 1170376 (2025-004)
Material Weakness 2025
Clinton Community Unit School District 15
IL
Procurement, Suspension & Debarment § 200.303
The District will review federal procurement requirements to ensure proper documentation and authorization procedures are followed
The District will review federal procurement requirements to ensure proper documentation and authorization procedures are followed
View Audit 383519
Finding 1170374 (2025-003)
Material Weakness 2025
Clinton Community Unit School District 15
IL
Reporting School Nutrition Programs Significant Deficiency § 200.303
The District will review the work performed by the individual preparing the reports before submission
The District will review the work performed by the individual preparing the reports before submission
View Audit 383519
Finding 1170372 (2025-001)
Material Weakness 2025
Federation Homes, Inc. 017-Eh041
CT
HUD Housing Programs Internal Control / Segregation of Duties
Views of Responsible Officials: Management concurs with the recommendations and will provide instruction and policy to all individuals in the reserve for replacement funding activities of the Project. Since it was discovered prior to September 30, 2025, management worked with the bank and made depos...
Views of Responsible Officials: Management concurs with the recommendations and will provide instruction and policy to all individuals in the reserve for replacement funding activities of the Project. Since it was discovered prior to September 30, 2025, management worked with the bank and made deposits into the reserve for replacement to make up the shortfall. Management will work with the Bank and HUD to ensure the accuracy of the “true-up” payments made.
View Audit 383508
Finding 1170370 (2025-003)
Material Weakness 2025
City of Elizabethtown
KY
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
A more robust procurement policy is being prepared to comply with Uniform Guidance section 200.320. Additional training will be provided to Department Heads and staff involved in the grant application and administration process.
A more robust procurement policy is being prepared to comply with Uniform Guidance section 200.320. Additional training will be provided to Department Heads and staff involved in the grant application and administration process.
View Audit 383482
Finding 1170369 (2025-002)
Material Weakness 2025
City of Elizabethtown
KY
Internal Control / Segregation of Duties § 200.510
By requiring Finance Department signatures for all grant applications, a comprehensive list of all potential program awards can be maintained. From this information, potential expenditures can be monitored for the awards inclusion on the SEFA.
By requiring Finance Department signatures for all grant applications, a comprehensive list of all potential program awards can be maintained. From this information, potential expenditures can be monitored for the awards inclusion on the SEFA.
View Audit 383482
Finding 1170368 (2025-001)
Material Weakness 2025
Spearfish School District No. 40-2
SD
Reporting
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: Management of the School has reviewed the financial statements and SEFA prepared by Ketel Thorstenson, LLP. The financial statements have been compared and reconciled to the internal records maintained by the School. ...
Responsible Individuals: Craig Crosswait, Business Manager Corrective Action Plan: Management of the School has reviewed the financial statements and SEFA prepared by Ketel Thorstenson, LLP. The financial statements have been compared and reconciled to the internal records maintained by the School. Management and the School Board have been given adequate opportunity to ask questions regarding the financial statements, SEFA, and note disclosures and have received sufficient responses from the auditors prior to final publication of the audited financial statements and SEFA. Management is satisfied that appropriate actions have been taken to allow them to take responsibility for the financial statements and SEFA. Anticipated Completion Date: Ongoing
View Audit 383476
Finding 1170365 (2025-002)
Material Weakness 2025
Ralls County R-II School District
MO
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Beginning with the next semi-annual certification period, the Special Education Director will prepare a comprehensive listing of all staff whose salaries and/or benefits are charged in whole or in part to the Special Educaiton program. This listing will be reconciled to payroll records prior to cert...
Beginning with the next semi-annual certification period, the Special Education Director will prepare a comprehensive listing of all staff whose salaries and/or benefits are charged in whole or in part to the Special Educaiton program. This listing will be reconciled to payroll records prior to certification. Once certifications are completed and signed by the Special Education Director, they will be forwarded to the Superintendent's office (or designee) for independent review and approval to verify that every applicable employee has a completed certification on file. Additionally, the District will establish calander reminders and due dates for each semi-annual period to ensure timely completion and submission of certifications. Staff involved in this process will receive refresher training on federal time and effort documentation requirements.
View Audit 383464
Finding 1170363 (2025-003)
Material Weakness 2025
Ralls County R-II School District
MO
School Nutrition Programs Eligibility
The District will implement additional internal controls to ensure that all household income is properly included in the eligibility determination process for free and reduced-price meals. The Food Service Director (or authorized designee) will perform a second-level review of all applications prior...
The District will implement additional internal controls to ensure that all household income is properly included in the eligibility determination process for free and reduced-price meals. The Food Service Director (or authorized designee) will perform a second-level review of all applications prior to final approval, focusing on verification that all sources of income - including income earned by students - are included in the total household calculation. The District will update its internal checklist and train staff responsible for reviewing meal applications to verify that each application is complete, income sources are clearly identified, and supporting documentation (if applicable) has been properly considered. The Food Service Director will conduct a mid-year self-audit of eligibility determinations to confirm accuracy and compliance with 7 CFR 245.6 requirements. The District will maintain documentation of reviews and training to support compliance efforts in furter audits.
View Audit 383464
Finding 1170357 (2025-001)
Material Weakness 2025
Town of Saratoga
WY
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION ITEM - Finding 2025-001: Procurement Policy Individual Responsible: Corina Daley, Town Treasurer Anticipated Completion Date: March 31, 2025 Corrective Action/Management Response: The Town is in the final stages of reviewing its updated procurement policy and expects to have it com...
CORRECTIVE ACTION ITEM - Finding 2025-001: Procurement Policy Individual Responsible: Corina Daley, Town Treasurer Anticipated Completion Date: March 31, 2025 Corrective Action/Management Response: The Town is in the final stages of reviewing its updated procurement policy and expects to have it completed very soon. The Town has been following normal procedures which include following a competitive bid process, identifying and mitigating any conflicts of interest that arise.
View Audit 383446
Finding 1170356 (2025-001)
Material Weakness 2025
Yosemite Community College District
CA
Student Financial Aid Internal Control / Segregation of Duties
Corrective action taken or planned: Management concurs with the finding and the auditor's recommendation. The District will continue to provide targeted training and perform ongoing monitoring of staff responsible for the preparation and review of R2T4 calculations. In addition, the campus will crea...
Corrective action taken or planned: Management concurs with the finding and the auditor's recommendation. The District will continue to provide targeted training and perform ongoing monitoring of staff responsible for the preparation and review of R2T4 calculations. In addition, the campus will create internal procedures for the new FAFSA simplification calculations. District will strengthen internal controls over the R2T4 process by implementing an additional level of supervisory review and approval to ensure calculations are performed accurately and in accordance with applicable federal regulations. Anticipated completion date: June 30, 2026 Contact person responsible: Melissa Raby Vice President, Student Services Columbia College
View Audit 383445
Finding 1170283 (2025-001)
Material Weakness 2025
Nova Southeastern University
FL
Internal Control / Segregation of Duties Student Financial Aid Subrecipient Monitoring
The University initiated the following remedial actions upon self-identification of the items described in the finding. 1. Updated its policies to specifically prohibit any form of compensation (including payment of bonuses and other forms of incentive compensation) or promotions for admissions depa...
The University initiated the following remedial actions upon self-identification of the items described in the finding. 1. Updated its policies to specifically prohibit any form of compensation (including payment of bonuses and other forms of incentive compensation) or promotions for admissions department personnel to be based on the achievement of enrollment goals. 2. Discontinued the prior practice of awarding office-wide bonuses for undergraduate admissions personnel. 3. Engaged higher-education industry compliance experts to consult and assist the University with the development and implementation of stronger policies and procedures in the area of personnel compensation philosophy, including job levels and standardized promotional criteria. 4. Certain management-level employees responsible for oversight of enrollment recruitment and human resources departments within the University are no longer employed by the University. 5. Enhanced competencies of its internal compliance department and strengthened the program structure and operating model, supporting improved communication and oversight.
View Audit 383410
Finding 1170275 (2025-003)
Material Weakness 2025
Richardton Health Center
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Federal Agency Name: United States Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program ...
Federal Agency Name: United States Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: During our testing, there was no formal review separate from the preparer over the reserve fund reconciliation for the federal program and there was no formal review of the balance in comparison to the required minimum reserve balance. Due to there being no formal review of the balance in comparison to the required minimum reserve balance, the reserve balance was underfunded as of June 30, 2025 in the amount of $17,486. Corrective Action Plan: We will implement additional control processes to ensure a formal review over the reserve fund reconciliation and a formal review of the balance in comparison to the required minimum reserve balance is completed by staff separate from the preparer. On November 28, 2025, the minimum reserve balance was fully funded at $358,800. Responsible Individual: Mandy Robinson, Administrator Anticipated Completion Date: 11/28/2025
View Audit 383405
Finding 1170272 (2025-005)
Material Weakness 2025
Village of Moweaqua
IL
Matching / Level of Effort / Earmarking Special Tests & Provisions
Village of Moweaqua will include in future contracts
Village of Moweaqua will include in future contracts
View Audit 383371
Finding 1170271 (2025-004)
Material Weakness 2025
Village of Moweaqua
IL
Reporting
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-04 - Financial Reporting. Village of Moweaqua has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-02 and 25-04 - Financial Reporting. Village of Moweaqua has implemented as many controls over financial reporting as possible given the number of personnel and the budget available.
View Audit 383371
Finding 1170270 (2025-003)
Material Weakness 2025
Village of Moweaqua
IL
Internal Control / Segregation of Duties
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Moweaqua has segregated as many duties as possible given the number of personnel and the budget available.
Village of Moweaqua does not believe a Corrective Action Plan is needed for Findings 25-01 and 25-03 - Segregation of Duties. Village of Moweaqua has segregated as many duties as possible given the number of personnel and the budget available.
View Audit 383371
Finding 1170269 (2025-001)
Material Weakness 2025
Independent School District No. 911
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency § 200.302
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – ALN NOS. 84.027 AND 84.173 2025-001 Internal Control Over Compliance With Federal Allowable Costs Requirements Finding Summary 2 CF...
SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF EDUCATION, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, SPECIAL EDUCATION CLUSTER – ALN NOS. 84.027 AND 84.173 2025-001 Internal Control Over Compliance With Federal Allowable Costs Requirements Finding Summary 2 CFR § 200.302(b)(3) requires Independent School District No. 911 (the District) to maintain records that adequately identify the source and application of funds for federally funded activities in accordance with 2 CFR 200 Subpart E – Cost Principles. The District did not have sufficient controls to assure adequate and timely documentation of time and effort was created and retained to support salary costs charged to federal programs and ensure compliance with this requirement. Corrective Action Plan Actions Planned – The District will review policies and procedures for maintaining time and effort documentation for its employees in its federal programs to ensure compliance with the Uniform Guidance in the future. Official Responsible – Director of Finance and Operations, Christopher Kampa. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Director of Finance and Operations, Christopher Kampa, will assure appropriate internal controls and procedures are updated and in place to ensure adequate time and effort documentation is maintained to support all employee salaries charged to federal programs in the future.
View Audit 383343
Finding 1170264 (2025-003)
Material Weakness 2025
Leicester Water Supply District
MA
Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: The District has added reconciling the accounts receivable balance from the billing software to the general ledger accounts receivable balance, to their monthly closing process.
Views of Responsible Officials and Corrective Action: The District has added reconciling the accounts receivable balance from the billing software to the general ledger accounts receivable balance, to their monthly closing process.
View Audit 383328
Finding 1170263 (2025-002)
Material Weakness 2025
Leicester Water Supply District
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports a...
Views of Responsible Officials and Corrective Action: The District will strive to gain necessary knowledge needed to prepare a full set of financial statements. The District will appoint a competent individual who possesses the skill knowledge and experience to review and approve the draft reports and assume all relevant management responsibilities.
View Audit 383328
« 1 278 279 281 282 2273 »