Corrective Action Plans

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AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status ...
AUDIT FINDING Finding 2024-001 NSLDS Status Reporting Error MANAGEMENT'S COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the auditor's finding and identification of a deficiency in our internal controls. ACTIONS TAKEN OR PLANNED We will increase internal controls to ensure all NSLDS status reporting is done correctly. EMPLOYEE/ DIVISION RESPONSIBLE Financial Aid Director TIMELINE AND ESTIMATED COMPLETION DATE Immediately
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
Management remitted the prior year's surplus cash in May 2024, and will ensure that any surplus cash in the future will be remitted timely - within 90 days after year-end.
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 1320...
CORRECTIVE ACTION PLAN St. Camillus Residential Health Care Facility respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 N. Franklin Street, Suite 100 Syracuse, New York 13204 Audit Period: January 1, 2024 – December 31, 2024 The finding from the 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2024-001 - Section 232 HUD Insured Mortgage, 14.129 Condition: St. Camillus Residential Health Care Facility (the Facility) has an outstanding receivable from its affiliate, Integrity Home Care Services, Inc. (Integrity), amounting to $452,639. Recommendation: The Facility management should contact HUD representative if the previously communicated repayment plan changed significantly. Action Taken: Integrity Home Care Services, Inc is in the process of being sold to Constant Care 247. All proceeds from the sale will go towards the repayment of the receivable balance. The sale is currently under review by the New York State Department of Health. If you have any questions regarding this plan, please contact Michael Zingaro at 315-703-0646 or via email at Michael.Zingaro@St-Camillus.org Sincerely, Michael Zingaro Vice President of Finance St. Camillus RHCF
Finding Number: 2024-001 Condition: EWI overcharged indirect costs to the granting agencies by $26,632 during 2024. Planned Corrective Action: Management has taken measures to strengthen the review of indirect costs charged to the grants. Contact person responsible for the corrective action: Angi Co...
Finding Number: 2024-001 Condition: EWI overcharged indirect costs to the granting agencies by $26,632 during 2024. Planned Corrective Action: Management has taken measures to strengthen the review of indirect costs charged to the grants. Contact person responsible for the corrective action: Angi Cox, Director of Accounting Services Anticipated Completion Date: 06/30/2025
View Audit 352552 Questioned Costs: $1
Special Education Cluster - Procurement, Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not obtaining and/or retaining documentation for an adequate number of price quotes and no retention of doc...
Special Education Cluster - Procurement, Suspension and Debarment The finding is a material weakness in internal control over federal awards and material compliance finding due to the District not obtaining and/or retaining documentation for an adequate number of price quotes and no retention of documentation related to suspension and debarment of vendors. The District will continue to train staff on the District’s procurement policy and the requirement to retain documentation for procurement decisions, including documentation of suspension and debarment verifications. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews a...
Child Nutrition Cluster – Eligibility The finding is a material weakness in internal control over federal awards due to incorrect eligibility determination entered into the Food Service System. The District will train individuals involved in the eligibility process on correct processes and reviews and implement controls to prevent the improper determination of eligibility. Responsible official: Janice Boucher, Finance Manager, jboucher@shawanoschools.org Anticipated Completion Date: June 30, 2025
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $31,250 allowable based upon the Notice ($250 x 125 Units = $31,250) by $23,884. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $31,250. The Company did not request the required HAP offsets until September 3, 2024. At December 31, 2024, residual receipts exceeded $31,250 by $23,913, of which $23,875 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Lutherwood balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distr...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $27,500 allowable based upon the Notice ($250 x 110 Units = $27,500) by $82,461. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $27,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,615 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $27,500 by $55,066 of which $27,450 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in the Finance department in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Frostburg balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $42,633. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $4,755 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $42,662, of which $37,907 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Luther Meadows staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Luther Meadows balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distri...
Finding 2024-001 Condition On April 1, 2024, the balance of the residual receipts account balance exceeded the $12,500 allowable based upon the Notice ($250 x 50 Units = $12,500) by $73,756. At that time, the Company was required to submit HUD-9250 forms requesting residual receipts account distributions to offset rent subsidy payments each month until the residual receipts balance did not exceed $12,500. The Company did not request the required HAP offsets until September 3, 2024, as a result, the Company received rent subsidy payments of $27,661 from HUD that should have been offset by excess residual receipts deposits in 2024. At December 31, 2024, residual receipts exceeded $12,500 by $73,802, of which $46,141 related to the bank failing to disburse HUD approved HAP offsets that reduced rent subsidies for November and December prior to year end. Corrective Action Plan Corrective Action Planned: As noted in Finding 2024-001, there was staff turnover of key employees in both the Finance department and the Heilman House staffing in 2024, which, in part, caused the late submission of form 9250 requests for required HAP offsets from the residual receipts account. The current accountant responsible for reconciling Heilman House balance sheet accounts has been provided education related to Notice H-2012-14. Both the Vice President of Finance and the Director of Housing will ensure that the first request for offset s submitted by the end of April, and review at the end of each following month until the residual receipts balance does not exceed the allowable amount. Name(s) of Contact Person(s) Responsible for Corrective Action: Lisa Webster, Vice President of Finance and Sandra Rostkowski, Director of Housing Anticipated Completion Date: We anticipate the corrective action to submit the 9250 in 2025 will occur by the end of April 2025.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
FINDING 2024-002: Program Income Response: Montana Office of Public Instruction has informed us of this error in management of the 21st Century Grant. In order to be compliant, we are not charging fees for programs within this grant.
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within o...
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within one month of the fiscal year-end date to allow for timely deposits into a residual receipts account, as necessary. Person(s) Responsible: Sylvester Naraine, Chief Financial Officer Jerry Bhigroog, Director of Corporate Accounting Brian Wahl, Accounting Manager Expected Completion Date: June 30, 2025
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within o...
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within one month of the fiscal year-end date to allow for timely deposits into a residual receipts account, as necessary. Person(s) Responsible: Sylvester Naraine, Chief Financial Officer Jerry Bhigroog, Director of Corporate Accounting Brian Wahl, Accounting Manager Expected Completion Date: June 30, 2025
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within o...
Finding Number: 2024-001 Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year-end date within one month of the fiscal year-end date to allow for timely deposits into a residual receipts account, as necessary. Person(s) Responsible: Sylvester Naraine, Chief Financial Officer Jerry Bhigroog, Director of Corporate Accounting Brian Wahl, Accounting Manager Expected Completion Date: June 30, 2025
Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year end date within one month of the fiscal ye...
Program: U.S. Department of Housing and Urban Development, Award Listing Number 14.181 Planned Corrective Action: Management will implement a process to monitor their available cash balances to determine if there is a surplus cash balance at the fiscal year end date within one month of the fiscal year end date to allow for timely deposits into a residual receipts account, as necessary. Person(s) Responsible: Sylvester Naraine, Chief Financial Officer Jerry Bhigroog, Director of Corporate Accounting Brian Wahl, Accounting Manager Expected Completion Date: June 30, 2025
Corrective Action Plan The College is required to notify students who have borrowed Title IV student loans to complete loan exit counseling if they withdraw, take a leave of absence, are enrolled less than half-time or have completed their academic program. The Director, or designee, will evaluate s...
Corrective Action Plan The College is required to notify students who have borrowed Title IV student loans to complete loan exit counseling if they withdraw, take a leave of absence, are enrolled less than half-time or have completed their academic program. The Director, or designee, will evaluate students in the above conditions twice a month and email students about the requirement to complete loan exit counseling. In addition, at the end of the fall, spring and summer terms, the Director will request a list of students who completed programs from the Registrar, identify those with loans and send the notice. Timeline for Implementation of Corrective Action Plan: The corrective action plan was implemented in January 2025.
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the...
The Project received the necessary approval from HUD for a withdrawal from the reserve for replacement, however the withdrawal was duplicated and taken out of the reserve for replacement twice. The amount of questioned costs Totaled $4,906 during the year ended December 31, 2024. LSS identified the duplication of the HUD approved reserve for replacement withdrawal and properly corrected the reserve for replacement bank account balance in March 2025. The LSS finance team is taking ownership for the request for replacement reserve process from operations during 2025 and also updated the online banking dual control process during March 2025. Once we receive HUD approval for future reserve requests, we will review the general ledger for the previous reserve for replacement activity prior to releasing cash within the banking system. Anticipated Completion Date: March 2025 Responsible Contact Person: Randy Oleszak CFO 414-246-2353
View Audit 352493 Questioned Costs: $1
Expenditures for September 30, 2023 were submited to Mrs. Forck for final approval on October 27, 2023, and submitted to ISBE on the same date. Moving forward reports will be submitted within the required time frame.
Expenditures for September 30, 2023 were submited to Mrs. Forck for final approval on October 27, 2023, and submitted to ISBE on the same date. Moving forward reports will be submitted within the required time frame.
The district will do periodic reviews of supporting documentation to ensure all expenditures are accounted for correctly moving forward as discussed with Kyle Polhill.
The district will do periodic reviews of supporting documentation to ensure all expenditures are accounted for correctly moving forward as discussed with Kyle Polhill.
View Audit 352483 Questioned Costs: $1
The 3999-AD Grant (After School Grant) was not approved by ISBE until January 19th, 2024. No expenditure report could have been done by December 30, 2023. Title 2, Title 4, IDEA Flow Through and IDEA PS were all submitted on October 27, 2023. Moving forward reports will be submitted within the requi...
The 3999-AD Grant (After School Grant) was not approved by ISBE until January 19th, 2024. No expenditure report could have been done by December 30, 2023. Title 2, Title 4, IDEA Flow Through and IDEA PS were all submitted on October 27, 2023. Moving forward reports will be submitted within the required time frame.
The district will review prior year audit entries to ensure all entries have been posted in a timely manner.
The district will review prior year audit entries to ensure all entries have been posted in a timely manner.
District Bookkeeper has submitted a case request to E Finance Plus (Power School). Michelle Huss has taken over this case from E Finance Plus. This is the come up with a solution to eliminate outstanding entries without it affecting our retained earnings or current year's figures.
District Bookkeeper has submitted a case request to E Finance Plus (Power School). Michelle Huss has taken over this case from E Finance Plus. This is the come up with a solution to eliminate outstanding entries without it affecting our retained earnings or current year's figures.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
The organization will update policies and procedures to obtain and review evidence for all cost reimbursement requests from subrecipient organizations.
Management Response: The Mifflinburg Area School District agrees with the finding. The SFA has updated Policy #626 Procurement - Federal Programs. The SFA has removed the RFP reference from the informal procurement method. The SFA reviewed the bidding requirements and will adhere to the policy. Thi...
Management Response: The Mifflinburg Area School District agrees with the finding. The SFA has updated Policy #626 Procurement - Federal Programs. The SFA has removed the RFP reference from the informal procurement method. The SFA reviewed the bidding requirements and will adhere to the policy. This policy was approved by the School Board in May 2024. The SFA has updated future produce solicitations to include the following: Pricing will be a cost-plus fixed fee structure. All prices bid for all products will be net, Free on Board (F.O.B.). SFA will consider individual product price changes both as part of a renewal to the awarded contract and during the contract year. Product price changes may not exceed the U.S. Department of Labor-Bureau of Labor statistics Northeast region not seasonally adjusted consumer price index percentage change annual average for the previous 12 months. Vendors must submit both the supplier charge and the fixed fee, which much be listed separately. Additionally, the SFA implemented a formal requisition process in the Food Service department, in which pricing would be entered into the requisition and verified against the bid or other respective documents, then submitted for approval. The SFA employees responsible were trained in this procedure. Individual Responsible: Superintendent, Business Manager, Food Service Director Anticipated Completion Date: May 31, 2024
The City is in the process of establishing written policies for federal awards.
The City is in the process of establishing written policies for federal awards.
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