FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
58,854
In database
Filtered Results
55,700
Matching current filters
Showing Page
621 of 2228
25 per page

Filters

Clear
Finding 559909 (2024-002)
Material Weakness 2024
Swanton Local School District
OH
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.303
Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.
Management is aware and understands the importance of compliance with federal requirements and will ensure the meal counts will be properly reported in the future.
View Audit 355837
Finding 559907 (2024-002)
Material Weakness 2024
Cardington-Lincoln Local School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring
The district will consult with legal counsel on future capital projects requiring prevailing wage in order to ensure proper contracts and recording of wages.
The district will consult with legal counsel on future capital projects requiring prevailing wage in order to ensure proper contracts and recording of wages.
View Audit 355831
Finding 559903 (2024-003)
Significant Deficiency 2024
Horizon Education Alliance INC
IN
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties
Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for ...
Action Taken: HEA will develop a policy and procedure for documenting time and effort for all employees funded under a federal grant that aligns with uniform guidance requirements and train supervisors on this procedure. HEA will review current grants and staffing to ensure this is put in place for all staff funded under a federal grant currently. Upon award of future federal grants, HEA will ensure staff funded under the grant and their supervisors are prepared to implement time and effort reporting according to the policy and procedures. The grant manager and President/CEO will be in charge of ensuring all staff funded under a federal grant are documenting time and effort according to the policy. Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025
View Audit 355826
Finding 559902 (2024-002)
Significant Deficiency 2024
Horizon Education Alliance INC
IN
Allowable Costs / Cost Principles
Action Taken: As part of the updating of the accounting and procedures manual, a policy related to allowable costs will be included. Relevant staff will be updated on this policy. This will include a process of ensuring all staff working on a grant are aware of allowable costs and re-enforcing the p...
Action Taken: As part of the updating of the accounting and procedures manual, a policy related to allowable costs will be included. Relevant staff will be updated on this policy. This will include a process of ensuring all staff working on a grant are aware of allowable costs and re-enforcing the procedure that each cost assigned to the grant is reviewed against allowable costs by the grant manager. Payroll costs charged to the grant will be reviewed by a grant manager or leadership staff. Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025
View Audit 355826
Horizon Education Alliance INC
IN
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302
Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will b...
Action Taken: HEA's leadership team, including our Director of Finance, will develop an updated version of our accounting and procedures manual that includes written policies related to all applicable compliance areas under Uniform Guidance. This will be a priority for the leadership team and will be developed by May 30, 2025 and reviewed by HEA board members by June 30, 2025. HEA's leadership team will work with staff to ensure all policies and procedures are implemented in our new fiscal year (beginning in July 2025). Contact Person: Sarah Metzler, HEA President/CEO; Aliah Carolan-Silva, HEA VP of Research; Cindi Dixon, HEA Director of Finance Expected Completion Date: July 2025
View Audit 355826
Finding 559899 (2024-002)
Material Weakness 2024
Struthers City School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
Beginning in fiscal year 2025, the District has implemented the Community Eligibility Provision (CEP) at all three of its school buildings. The CEP program is in place for four years and it will not be necessary for the District to verify income for free and reduced school lunches during that time p...
Beginning in fiscal year 2025, the District has implemented the Community Eligibility Provision (CEP) at all three of its school buildings. The CEP program is in place for four years and it will not be necessary for the District to verify income for free and reduced school lunches during that time period. If in the future the District no longer participates in CEP, control procedures will be implemented to ensure that all students selected for income verification are being correctly categorized and reported to ODEW. This will include the Cafeteria Manager reviewing the free and reduced lunch applications and forwarding any without necessary documentation to the Superintendent and Treasurer for additional verification for eligibility.
View Audit 355825
Finding 559895 (2024-001)
Material Weakness 2024
Ridgedale Local School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
All electronic free and reduced meal applications are completed in the PaySchools system. Since PaySchools does not have a SOC1 for Ohio eligibility, all applications will be sent to a pending folder requiring the Food Service Director to review and approve the determination before providing it to t...
All electronic free and reduced meal applications are completed in the PaySchools system. Since PaySchools does not have a SOC1 for Ohio eligibility, all applications will be sent to a pending folder requiring the Food Service Director to review and approve the determination before providing it to the parents/guardians. They began this process reaching out to PaySchools 3/5/2025 and making the change to the account. Because this process started mid-year, the School District will review all of the approved applications prior to 3/31/2025 to avoid a comment in the future.
View Audit 355820
Village of Albion
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.112 § 200.317 § 200.326
The Village Major will continue working with the consultants to update the required policies and procedures to ensure compliance during this next year.
The Village Major will continue working with the consultants to update the required policies and procedures to ensure compliance during this next year.
View Audit 355817
Finding 559881 (2024-005)
Significant Deficiency 2024
Firstfollowers
IL
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Period of Performance – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show invoices were reviewed before paid. Explanation of disagreement with audit finding: Th...
Period of Performance – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show invoices were reviewed before paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will review our procedures surrounding ensuring that the proper accounting period is recorded for each transaction to identify any failures in the process. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025
View Audit 355815
Finding 559880 (2024-004)
Significant Deficiency 2024
Firstfollowers
IL
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.329
Reporting – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revise its internal controls to require an independent review of financial and performance reports prior to the reports being filed. The Organization should also ensure appropriate supporting documentation is mai...
Reporting – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revise its internal controls to require an independent review of financial and performance reports prior to the reports being filed. The Organization should also ensure appropriate supporting documentation is maintained which shows the person who completed the review as well as the date the review was completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure the grant reports are reviewed by a separate individual prior to submitting to funders and document those reviews accordingly. Name of the contact person responsible for corrective action: Marlon Mitchell
View Audit 355815
Finding 559879 (2024-003)
Material Weakness 2024
Firstfollowers
IL
Procurement, Suspension & Debarment § 200.214
Suspension and Debarment – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revised its internal controls related to suspension and debarment such that they align with the requirements of the Uniform Guidance. Explanation of disagreement with audit finding: There is no dis...
Suspension and Debarment – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revised its internal controls related to suspension and debarment such that they align with the requirements of the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has added a Procurement, Suspension and Debarment policy and will continue to verify contractors as required. The Organization will improve on documentation procedures for these verifications. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025
View Audit 355815
Finding 559878 (2024-002)
Material Weakness 2024
Firstfollowers
IL
Questioned Costs Allowable Costs / Cost Principles § 200.303
Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down ...
Allowable Costs and Activities – Assistance Listing No. 21.027 Recommendation: We recommend the Organization enhance its internal controls in order to require the maintaining of appropriate supporting documentation to show the review and approval of expenses charged to grants, prior to drawing down grant funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review all documentation and ensure proper signatures accompany the documentation going forward. Name of the contact person responsible for corrective action: Marlon Mitchell Planned completion date for corrective action plan: June 30, 2025
View Audit 355815 Questioned Costs: $1
Finding 559877 (2024-001)
Material Weakness 2024
Olmsted Falls City School District
OH
Equipment & Real Property Management § 200.313
The district will implement a dual review process prior to each fiscal year end, involving both the Treasurer and Assistant Treasurer, to ensure that all assets acquired during the fiscal year are properly identified and established within the districts’ inventory system. All assets acquired will b...
The district will implement a dual review process prior to each fiscal year end, involving both the Treasurer and Assistant Treasurer, to ensure that all assets acquired during the fiscal year are properly identified and established within the districts’ inventory system. All assets acquired will be coded in a manner that allows for an identification of the federal grant utilized to acquire. The current inventory system will be reviewed by the Treasurer and Assistant Treasurer, to ensure that existing assets purchased with federal funds are coded in a consistent manner. A physical inspection of assets acquired under ESSER and ARP ESSER will be conducted immediately, and will be placed on the departmental activity list to be performed at a minimum every two years, prior to June 30th of that year.
View Audit 355814
Finding 559874 (2024-001)
Material Weakness 2024
Howland Local School District
OH
Procurement, Suspension & Debarment § 200.110 § 200.320
Annual July 1 filing of the Request for Approval for a Noncompetitive Proposal when Procuring Personnel-Based Services from a High-Performing Educational Service Center Under Ohio Revised Code 3313.843(J). This form was filed when I spoke with Adam and became aware of the oversight. The request was ...
Annual July 1 filing of the Request for Approval for a Noncompetitive Proposal when Procuring Personnel-Based Services from a High-Performing Educational Service Center Under Ohio Revised Code 3313.843(J). This form was filed when I spoke with Adam and became aware of the oversight. The request was received and accepted by DEW for the period March 31, 2025-March 30, 2026. Moving forward the form will be filed for July 1 start date:
View Audit 355813
Finding 559865 (2024-002)
Material Weakness 2024
Benton-Carroll-Salem Local School District
OH
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327
In the future the Treasurer will ensure proper procurement methods are utilized.
In the future the Treasurer will ensure proper procurement methods are utilized.
View Audit 355807
Finding 559864 (2024-001)
Significant Deficiency 2024
South Central Indiana Rural Electric Membership Corporation
IN
Regarding finding number 2024-001; Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management performs additional procedures to mitigate this risk. We do not have an anticipated ...
Regarding finding number 2024-001; Management is aware that there is a lack of segregation of duties. It would not be cost effective to hire additional employees to properly segregate duties at this time. Management performs additional procedures to mitigate this risk. We do not have an anticipated time frame for hiring additional employees to mitigate this risk. The responsible contact person regarding this significant deficiency is Charity Coffman, Vice President of Finance.
View Audit 355800
Finding 559854 (2024-002)
Material Weakness 2024
Hillsboro City School District
OH
Procurement, Suspension & Debarment § 200.318 § 200.319 § 200.320
The district will obtain more information from the Ohio Purchasing Council going forward on future projects.
The district will obtain more information from the Ohio Purchasing Council going forward on future projects.
View Audit 355796
Finding 559845 (2024-001)
Material Weakness 2024
Hillsboro City School District
OH
Allowable Costs / Cost Principles Reporting School Nutrition Programs § 200.430
The district has reviewed the time and effort issues with the new food service director, and going forward the Treasurer will see that all time and effort sheets are signed by both the employee and supervisor.
The district has reviewed the time and effort issues with the new food service director, and going forward the Treasurer will see that all time and effort sheets are signed by both the employee and supervisor.
View Audit 355796
Finding 559843 (2024-001)
Significant Deficiency 2024
Poplarville Special Municipal Separate School District
MS
Procurement, Suspension & Debarment
A. CONTRACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: THE SPECIAL SERVICES DIRECTOR. B. DESCRIPTION OF CORRECTION ACTION TO BE TAKEN: THE SPECIAL SERVICES DIRECTOR WILL OBTAIN QUOTES FOR ALL SERVICES PROVIDED ...
A. CONTRACT PERSON RESPONSIBLE FOR CORRECTIVE ACTION: THE SPECIAL SERVICES DIRECTOR. B. DESCRIPTION OF CORRECTION ACTION TO BE TAKEN: THE SPECIAL SERVICES DIRECTOR WILL OBTAIN QUOTES FOR ALL SERVICES PROVIDED TO THE SPED STUDENTS OF THE POPLARVILLE SCHOOL DISTRICT BEFORE THE BEGINNING OF EACH FISCAL YEAR. THIS PROCESS WILL BE COMPLETED ACCORDING TO THE STATE AND FEDERAL PROCUREMENT LAWS AND REGULATIONS. THIS PROCESS WILL ENSURE THAT ALL THE SERVICES PERFORMED TO STUDENTS BASED ON A COMPETITIVE SELECTION PROCESS. C. ANTICIPATED COMPLETION DATE OF CORRECTIVE ACTION: THIS PROCESS WILL BE IMPLEMENTED IMMEDIATELY.
View Audit 355794
Finding 559842 (2024-001)
Significant Deficiency 2024
Tri-Vision Housing Corporation, Inc. 054-11089
SC
Questioned Costs HUD Housing Programs Procurement, Suspension & Debarment
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,6...
Finding 2024-001 Comments on Finding and Recommendation: At December 31, 2024, The Corporation's required deposit into the residual receipts account per the December 31, 2023 Computation of Surplus Cash, Distributions and Residual Receipts of $6,679 had not been made. Management should transfer $6,679 from the operating account to the residual receipts account. Action(s) taken or planned on the finding: Management agrees with the recommendation. Management deposited $6,679 to the residual receipts account on March 28, 2025. No further action is required.
View Audit 355791 Questioned Costs: $1
Finding 559840 (2024-001)
Significant Deficiency 2024
Corpus Christi Housing Authority
TX
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Views of responsible officials and planned corrective action: The Authority’s inspection process includes quality control review of inspection reports to ensure enforcement of Housing Quality Standards (HQS). This includes ensuring that all required inspections are completed as scheduled and that re...
Views of responsible officials and planned corrective action: The Authority’s inspection process includes quality control review of inspection reports to ensure enforcement of Housing Quality Standards (HQS). This includes ensuring that all required inspections are completed as scheduled and that rental assistance is abated for any period during which a unit remains in a failed HQS status due to landlord-required repairs. If a tenant fails to make the required repairs, the Authority will initiate termination proceeds for tenant-caused damages that resulted in the unit failing the HQS inspection. The corrective action has been implemented and Wendy Herman, Vice President of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by September 30, 2025.
View Audit 355783
Kids Above All and Homes for Children Foundation
IL
Reporting
Finding 2024-005 – Noncompliance – Reporting Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to be sure that reporting is completed in a timely manner. Proposed Completion Date: May 31, 2025
Finding 2024-005 – Noncompliance – Reporting Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to be sure that reporting is completed in a timely manner. Proposed Completion Date: May 31, 2025
View Audit 355781
Finding 559829 (2024-004)
Material Weakness 2024
Kids Above All and Homes for Children Foundation
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expe...
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: May 31, 2025
View Audit 355781 Questioned Costs: $1
Kids Above All and Homes for Children Foundation
IL
Reporting § 200.512
Finding 2024-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is comple...
Finding 2024-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collections will then be uploaded to the federal clearing hours before the 9-month deadline or within 30 days of the audit report being issued. Proposed Completion Date: May 31, 2025
View Audit 355781
Finding 559811 (2024-001)
Material Weakness 2024
Safe Alternatives to Violent Environments
CA
Internal Control / Segregation of Duties
We have recorded the prior period adjustment to recognize the unconditional promise to give in the appropriate period. Additionally, we will: · Refresh accounting personnel training on the requirements of ASC 958-605, which include emphasis on the importance of recording unconditional promises to gi...
We have recorded the prior period adjustment to recognize the unconditional promise to give in the appropriate period. Additionally, we will: · Refresh accounting personnel training on the requirements of ASC 958-605, which include emphasis on the importance of recording unconditional promises to give as revenue in the period received. · Regularly review and monitor the recognition of contribution revenue to ensure compliance with applicable accounting standards. Timing for implementation – Immediately
View Audit 355778
« 1 619 620 622 623 2228 »