FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,320
In database
Filtered Results
53,335
Matching current filters
Showing Page
569 of 2134
25 per page

Filters

Clear
Finding 553800 (2024-001)
Material Weakness 2024
Town of Boonville
NC
Material Weakness Internal Control / Segregation of Duties
2024 –1 Segregation of Duties Name of contact person: Kim Wells, Finance Officer Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time,...
2024 –1 Segregation of Duties Name of contact person: Kim Wells, Finance Officer Corrective Action: The duties are separated as much as possible with limited staff and alternative controls are in place to provide reasonable assurance that the financial statements are not misstated. At this time, it would be cost prohibitive to add personnel just for segregation of duties. The Town recognizes that reasonable assurance takes into consideration that the cost of internal control should not exceed the benefits. The manager or designated alternate is control for most of the finance functions such as review of accounts payable and bank statements. The Mayor or Commissioner manually signs checks, so there is a second review before the checks are mailed. The Clerk mails the payable checks. The clerk prepares the deposits and deposits with bank and the Finance Officer records. Purchase card transactions for public works is entered by senior administrative assistant. The Board receives check register, cash balances and revenue and expenditure review on a monthly basis. The Town continues to review possible segregation of duties, if personnel expertise allows. Proposed Completion Date: The Town has implemented the segregation of duties as much as possible without hiring additional personnel that is cost prohibitive at the moment. We have implemented review procedures with management that we believe would prevent any material misstatements of the financial statements. Since the manager is the designated control for finance functions, there is an alternate designated by the Manager.
View Audit 352422
Finding 553799 (2024-001)
Significant Deficiency 2024
Haverhill Cooperative School District
NH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District will ensure that any further retention bonuses be formally reviewed and approved by the School Board and Superintendent. Stipends for work performed are now included in a formal Letter of Agreeme...
Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The District will ensure that any further retention bonuses be formally reviewed and approved by the School Board and Superintendent. Stipends for work performed are now included in a formal Letter of Agreement and signed by the employee and administrator. Name of Contact Person and Completion Date: Name: Kathryn Ducharme Anticipated Completion Date – July 1, 2024
View Audit 352406 Questioned Costs: $1
Finding 553798 (2024-001)
Significant Deficiency 2024
City of Healdsburg
CA
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these crit...
Corrective Action Plan: The City of Healdsburg will no longer miss federal grant reporting deadlines due to the comprehensive grant tracker developed. This tool tracks both quarterly and annual submission dates for all grants, ensuring a clear overview of upcoming deadlines. Additionally, these critical dates have been added to the internal calendar, providing extra visibility and reminders to stay on top of all reporting requirements. This streamlined process will help ensure that all deadlines are met promptly and efficiently. Contact: Katie Edgar, Finance Director Estimated Implemented: FY24/25
View Audit 352398
Wahupa Educational Services INC
CA
Internal Control / Segregation of Duties
Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.
Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.
View Audit 352388
Wahupa Educational Services INC
CA
Internal Control / Segregation of Duties
Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.
Better Monitoring by Executive Director and Consideration of Different High Schools to serve students in lower income areas.
View Audit 352388
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2024-004: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should ensure that initial and ongoing tenant eligibility documentation is obtained timely and appropriately maintained, tenant eligibility is verified, and all tenants eligible to receive PR...
FINDING No. 2024-004: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should ensure that initial and ongoing tenant eligibility documentation is obtained timely and appropriately maintained, tenant eligibility is verified, and all tenants eligible to receive PRAC are included on the monthly HAP requests. Action Taken: Monthly reminders are being sent to all managers to run their tenant reports to maintain eligibility. In addition, random files are being reviewed by compliance to ensure all required documentation is completed. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 352378
Edward M. Marx Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Reporting
FINDING No. 2024-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the required monthly funding amount is deposited into the replacement reserve account monthly. Action Taken: The Project agrees with the finding and the ...
FINDING No. 2024-003: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the required monthly funding amount is deposited into the replacement reserve account monthly. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. Deposits are made on a monthly basis with balances being monitored by property leadership and accounting.
View Audit 352378 Questioned Costs: $1
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Reporting
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should keep track of the balance in the residual receipts account in excess of $250 per unit at the PRAC expiration date and ensure a timely request for remittance of the excess amount due to ...
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should keep track of the balance in the residual receipts account in excess of $250 per unit at the PRAC expiration date and ensure a timely request for remittance of the excess amount due to HUD. Furthermore, the Project should establish a payable for the amount due until payment is remitted. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. Excess funds are monitored on a monthly basis going forward.
View Audit 352378
Edward M. Marx Apartments, Inc.
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 ...
Oversight Agency for Audit, Edward M. Marx Apartments, Inc., respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2023, through June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the Project submits PRAC renewal requests in accordance with HUD requirements. Action Taken: The Project agrees with the finding and the auditor’s recommendations have been adopted. The PRAC contract has since been renewed and approved for a 3-year term. Calendar reminders and deadlines have been set up to ensure timing filing in the future.
View Audit 352378
Finding 553790 (2024-002)
Significant Deficiency 2024
Sunnycrest Village Project LLC
SD
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of fu...
Federal Agency Name: U.S. Department of Housing and Urban Development Federal Financial Assistance Listing Number: #14.134 Program Name: Mortgage Insurance Rental Housing Finding Summary: Testing of property, operations, and distributions detected the following: - Two instances of overpayment of funds based upon review of supporting invoices and calculations. - One instance where the review and approval for the disbursement of funds was not documented. Corrective Action Plan: The invoice approval form will include a note stating that, before completing a disbursement of funds, the request must include supporting documents and approvals. Responsible Individuals: Mary Morgan, Executive Director Anticipated Completion Date: April 2025
View Audit 352377 Questioned Costs: $1
Finding 553783 (2024-002)
Material Weakness 2024
Legal Aid Soceity of Hawaii
HI
Allowable Costs / Cost Principles
LASH disagrees that this finding rises to the level of a "material weakness," but will proceed to address this finding through manual corrections and Legal Server improvements. From the prior fiscal year, significant progress was made to ensure the accuracy of the allocation of LSC work hours. This ...
LASH disagrees that this finding rises to the level of a "material weakness," but will proceed to address this finding through manual corrections and Legal Server improvements. From the prior fiscal year, significant progress was made to ensure the accuracy of the allocation of LSC work hours. This FY23 finding is related to an automatic allocation in Legal Server that occurs during a pay period when an exempt employee works more than the requisite hours and has charged a portion of time to LSC. The Legal Server system then automatically reallocates the time among the grants worked such that LSC may end up being charged a nominally less percentage of the total salary expense than it otherwise would have been These reallocations are deminimus, and result in less time, not more, being allocated to LSC. Therefore, LASH disagress that this finding is a "material weakness." LASH is committed to improving its performance in this area. In FY24, LASH employed a temporary Accountant who worked with staff to develop a process to indentify these misallcations and to correct them. While this manual process corrected the misallocation of LSC expenses, it did not correct the problem of employee numbers not matching up. There was one incident of employee numbers not matching in the sample of FY24. In FY25, LASH will continue to utilize the process it has proven will fix the misallocation of expenses for periods that have closed but will also attempt to move the process from after the distribution process to before and thus solve the problem up front. This move will not only identify any excess hours that triggers the problem and allow for fixing the allocations up front, but will identify mismatches in employee numbers and solve the problem identified in FY24.
View Audit 352373
Finding 553782 (2024-006)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Cash Management Significant Deficiency § 200.302
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
The Finance staff has already begun to regularly review grant budgets to ensure that expenses are allowable for reimbursement. Indirect costs for the federal grants are charged to a separate Indirect Cost ledger to ensure accurate tracking and reporting.
View Audit 352372 Questioned Costs: $1
Finding 553777 (2024-005)
Significant Deficiency 2024
Council on Substance Abuse Ncadd
AL
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.302
COSA implemented a new timesheet process in June 2024 that aligns with payroll and provides a more accurate alignment with employee time, time and grant expense allocations.
COSA implemented a new timesheet process in June 2024 that aligns with payroll and provides a more accurate alignment with employee time, time and grant expense allocations.
View Audit 352372 Questioned Costs: $1
Finding 553775 (2024-003)
Significant Deficiency 2024
Family Service Agency of Santa Barbara
CA
Subrecipient Monitoring § 200.332
Management Response and Corrective Action Plan We agree with this finding as two fields were left blank on the required documentation to one subrecipient. We have corrected the documentation and educated the staff involved in creating and collecting the required documentation to ensure completion. ...
Management Response and Corrective Action Plan We agree with this finding as two fields were left blank on the required documentation to one subrecipient. We have corrected the documentation and educated the staff involved in creating and collecting the required documentation to ensure completion. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Arcelia Sencion, Chief Strategy & North County Programs Officer, ascencion@fsacares.org Paul Katan, Director of Grants and Partnerships, pkatan@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by April 1, 2025.
View Audit 352353
Finding 553764 (2024-004)
Significant Deficiency 2024
Family Service Agency of Santa Barbara
CA
Subrecipient Monitoring § 200.332
Management Response and Corrective Action Plan We agree with this finding. A subrecipient monitoring policy was implemented in February 2024 in response to prior year Findings 2023-002 and 2023-003. Due to date of policy implementation, monitoring was executed only once during the current fiscal yea...
Management Response and Corrective Action Plan We agree with this finding. A subrecipient monitoring policy was implemented in February 2024 in response to prior year Findings 2023-002 and 2023-003. Due to date of policy implementation, monitoring was executed only once during the current fiscal year, rather than quarterly. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Arcelia Sencion, Chief Strategy & North County Programs Officer, ascencion@fsacares.org Kendra Webster, Director of Family Support Services, kwebster@fsacares.org Paul Katan, Director of Grants and Partnerships, pkatan@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.
View Audit 352353
Finding 553763 (2024-002)
Significant Deficiency 2024
Family Service Agency of Santa Barbara
CA
Reporting
Management Response and Corrective Action Plan We agree with this finding. While reports were approved by funding agencies, we have educated the staff responsible for submitting the reports on the required due dates. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executi...
Management Response and Corrective Action Plan We agree with this finding. While reports were approved by funding agencies, we have educated the staff responsible for submitting the reports on the required due dates. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by April 1, 2025.
View Audit 352353
Finding 553762 (2024-001)
Significant Deficiency 2024
Family Service Agency of Santa Barbara
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.430
Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their mo...
Management Response and Corrective Action Plan 1. Automatic payments for recurrent utility services are covered by blanket approval to ensure timely remittances. Individual utility invoices are not individually approved but are reviewed by agency location by the Operations department during their monthly finance meeting. Management has elected this method as most efficient for the volume and timeliness required. Documentation of the review during the meetings will be kept as evidence of review of these expenses. 2. Management allocates payroll for exempt salaried employees on an hourly basis to fund sources based on the 80-hour period for which they are compensated. Any hours worked in excess of 80 hours by these employees are not compensated nor charged to fund sources. Exempt salaried employees have been directed to report only compensated time on timesheets. 3. We concur with this finding. Changes in pay rates for staff who perform multiple roles will be redefined to include all possibly affected program fund sources that staff may impact. Contact person(s) responsible for the corrective action: Lisa Brabo, Chief Executive Officer, lbrabo@fsacares.org Denise Cicourel, Chief Operating Officer, denise@fsacares.org Jaime Kuczkowski, Chief Financial Officer, jaime@balancefm.com Anticipated Completion Date: Education and documentation on the above have already started and will be completed by June 30, 2025.
View Audit 352353
Finding 553761 (2024-002)
Significant Deficiency 2024
Simeanna Iii, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding....
Replacement Reserve Deposits Recommendation: We recommend that management develop procedures to ensurereplacement reserve deposits are updated timely to ensure compliance with the HUDregulatory agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: Management has made an additional deposit in 2025 and developed processes to verify replacement reserve deposits are updated based on the regulatory agreement annually. Name(s) of contact person(s) responsible for corrective action: Theresa Bertram Planned completion date for corrective action plan: March 2025 If
View Audit 352352 Questioned Costs: $1
Finding 553760 (2024-019)
Material Weakness 2024
Big Horn County
MT
Subrecipient Monitoring § 200.332 § 200.501
NONCOMPLIANCE WITH SUBRECIPIENT MONITORING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, GRANT No. AM-23-0211 Name of contact person: Michael Opie and Peri Whiteclay Corrective Action: The county will update its grant management procedures to include subrecipient ...
NONCOMPLIANCE WITH SUBRECIPIENT MONITORING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, GRANT No. AM-23-0211 Name of contact person: Michael Opie and Peri Whiteclay Corrective Action: The county will update its grant management procedures to include subrecipient monitoring. Proposed Completion Date: June 2025.
View Audit 352345
Finding 553759 (2024-018)
Material Weakness 2024
Big Horn County
MT
Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, DIRECT ALLOCATION Name of contact person: Peri Whiteclay Corrective Action: Checking the SAM system was added to the county’s grant management procedures afte...
NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027, DIRECT ALLOCATION Name of contact person: Peri Whiteclay Corrective Action: Checking the SAM system was added to the county’s grant management procedures after the audit of fiscal year 2023. Proposed Completion Date: Completed.
View Audit 352345
Finding 553758 (2024-017)
Material Weakness 2024
Big Horn County
MT
Internal Control / Segregation of Duties
SEGREGATION OF DUTIES Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing.
SEGREGATION OF DUTIES Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing.
View Audit 352345
Finding 553757 (2024-001)
Material Weakness 2024
Xavier University of Louisiana
LA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in ...
The University has established policies and procedures to report a change in a student’s enrollment status in its next updated Enrollment Reporting roster. The University will take the necessary steps to ensure compliance with established policies and procedures with regard to reporting a change in a student’s enrollment status.
View Audit 352339
Finding 553756 (2024-001)
Significant Deficiency 2024
Syracuse Cooperative Federal Credit Union
PA
Questioned Costs Matching / Level of Effort / Earmarking
The Credit Union will update the record retention policy, and provide additional training to staff regarding retention requirements to ensure records are destroyed according to the policy schedule.
The Credit Union will update the record retention policy, and provide additional training to staff regarding retention requirements to ensure records are destroyed according to the policy schedule.
View Audit 352323 Questioned Costs: $1
American Indian Community Housing Organization
MN
Reporting § 200.512
Corrective Action Plan The 2024 single audit reporting package has been submitted by March 31, 2025. Completion Date Fiscal year end 2025
Corrective Action Plan The 2024 single audit reporting package has been submitted by March 31, 2025. Completion Date Fiscal year end 2025
View Audit 352313
American Indian Community Housing Organization
MN
Procurement, Suspension & Debarment § 200.318 § 200.326
Corrective Action Plan We are in the process of updating the Organization’s procurement policy and procedures regarding suspension and debarment requirements. Completion Date Fiscal year end 2025
Corrective Action Plan We are in the process of updating the Organization’s procurement policy and procedures regarding suspension and debarment requirements. Completion Date Fiscal year end 2025
View Audit 352313
« 1 567 568 570 571 2134 »