FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,459
In database
Filtered Results
53,473
Matching current filters
Showing Page
734 of 2139
25 per page

Filters

Clear
Creative Living Housing Corporation
OH
Questioned Costs HUD Housing Programs Cash Management
The Corporation concurs that they did not deposit surplus cash for the year ended September 30, 2023 into the residual receipts account within 60 days after year-end. The Corporation has deposited surplus cash into the residual receipts account as of September 30, 2024 and has implemented procedures...
The Corporation concurs that they did not deposit surplus cash for the year ended September 30, 2023 into the residual receipts account within 60 days after year-end. The Corporation has deposited surplus cash into the residual receipts account as of September 30, 2024 and has implemented procedures to ensure any future surplus cash deposits into the residual receipts account are made within 60 days after year-end.
View Audit 338684 Questioned Costs: $1
Finding 519564 (2024-001)
Significant Deficiency 2024
San Diego Biomedical Research Institute
CA
Cash Management
CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 A...
CORRECTIVE ACTION PLAN San Diego Biomedical Research Institute respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Leaf & Cole, LLP 2810 Camino Del Rio South, Suite 200 San Diego, California 92108 Audit period: June 30, 2024 The findings from the June 30, 2024 comments are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule of Findings and Questions Cost (“Schedule”). Section II of the Schedule does not include findings and is not addressed. Section III - Federal Award Findings and Questioned Costs: Finding 2024-001: Cash Management - Research and Development Cluster Condition Funds were drawn down by the Institute in excess of the three-day period recommended by its funding agency and did not minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient during the year ended June 30, 2024. Criteria Cash management under 2 CFR 215.22 states that payment methods shall minimize the time elapsing between the transfers of funds from the grantor to the issue of payment by the recipient Cause The Institute’s preparation and review procedures over the draw down of funds were insufficient to minimize the time elapsing between the transfers of funds from the grantor to the issue of payments by the Institute. Effect The Institute was not in compliance with the cash management compliance requirements stated in 2 CFR 215.22 during the year and the Institute had an overdrawn balance of $481,959 at June 30, 2024. Recommendation The Institute should improve its procedures over advances of federal funds. Management Response Establish a reserve amount to avoid drawing down all available funds, ensuring that there is always sufficient cash flow to meet operational needs. This reserve is intended to cover unexpected expenses, emergencies, or fluctuations in cash flow. Actions Taken The institute has subsequently obtained a $900,000 loan, to support its daily cash flow needs, and to eliminate the conditions leading to the FY’24 audit findings.
View Audit 338662
Village of Angel Fire
NM
Reporting
Village will submit package within the time requirements.
Village will submit package within the time requirements.
View Audit 338652
Finding 519561 (2024-002)
Significant Deficiency 2024
Franklin County, North Carolina
NC
Eligibility Significant Deficiency Equipment & Real Property Management
Finding: 2024-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with condu...
Finding: 2024-2 Name of contact person: Amanda Murphy, Economic Programs Administrator Corrective Action: Corrections to the proper verifications, documentation or computation, income and policy findings have been completed. Supervisors have reviewed with individual staff the errors along with conducting collective unit training on correct policy and keying procedures to ensure future accuracy. The Medicaid Supervisors. Lead Workers, and Quality Assurance team will continue to conduct monthly second party reviews as well as monthly policy/system training to improve quality in all areas. Proposed Completion Date: June 2025
View Audit 338641
Finding 519557 (2024-002)
Significant Deficiency 2024
Northeast Iowa Food Bank
IA
Eligibility School Nutrition Programs
Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: ...
Lack of documentation surrounding TEFAP eligibility. Responsible Individuals: Barbara Prather, Executive Director Corrective Action Plan: The Food Bank has implemented procedures to ensure TEFAP forms are updated annually and proper documentation is kept. Date of Completion: December 31, 2024
View Audit 338638
Finding 519556 (2024-002)
Significant Deficiency 2024
McSherrystown Interfaith Housing Corporation
PA
HUD Housing Programs Significant Deficiency
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN JANUARY 8, 2025 McSherrystown Interfaith Housing Corporation respectfully submits the followin...
McSherrystown Interfaith Housing Corporation 40 E. High Street, Gettysburg, PA 17325 Phone (717) 334-1518 • Fax (717) 334-8326 TDD/TTY Relay Service: 1-800-654-5984 www.adamscha.org CORRECTIVE ACTION PLAN JANUARY 8, 2025 McSherrystown Interfaith Housing Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Cognizant or Oversight Agency for Audit: Mortgage Insurance Rental Housing, ALN #14.134 Name and address of independent public accounting firm: Hamilton & Musser, PC 176 Cumberland Parkway Mechanicsburg, PA 17055 Audit Period: October 1, 2023 - September 30, 2024 The finding from the September 30, 2023 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings and Questioned Costs - Major Federal Award Programs Audit: #2024-002 - Significant Deficiency-Reconciliation of Escrow Accounts Mortgage Insurance Rental Housing, ALN #14.134 Recommendation We recommend that McSherrystown Interfaith Housing Corporation request a revised PUPM rate from HUD as the management fee expensed has not reached the maximum of 6.04% outlined in the management agreement with the management agent, but is capped below this level due to the original PUPM rate agreed upon. View of responsible officials and planned corrective action We agree that this compliance requirement is listed in the compliance supplement. We will work with HUD to increase the PUPM rate going forward and implement controls to ensure the management fees stay within the agreed upon limits. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call McSherrystown Interfaith Housing Corporation Executive Director, Stephanie McIIwee at (717) 334-1518.
View Audit 338629
Finding 519549 (2024-002)
Significant Deficiency 2024
Independent School District 701
MN
Internal Control / Segregation of Duties Subrecipient Monitoring
Inadequate Segregation of Duties Actions Planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversight. Program managers are assigned to monitor and give oversigh...
Inadequate Segregation of Duties Actions Planned - The school district has implemented a process for federal programs by distributing duties, and adding additional oversight. Program managers are assigned to monitor and give oversight approval for federal fund expenses and budgets. Program managers sign off on all receipts and disbursements. Monthly reports given to program managers to assist in the oversight. The Special Education Director acts as a program manager for special ed funds, a Principal acts as a program manager for Title funds, and the Superintendent acts as program manager for all other federal funds. Request for reimbursement and receipting is completed by the Administrative Assistant with oversight by the Business Manager and Superintendent. The key action to eliminate inadequate segregation of duties is developing strong controls over the review and approval of adjusting journal entires. This involves detailed review by the program manager and the Superintendent. Adjusting journal entries are discussed and signed off on each month to timely detect misstatements. Official Responsible - Business Manager and Superintendent of Schools Planned Completion Date - December 31, 2024 Disagreement with Finding - None - ISD #701 - Hibbing concurs with the finding. Plan to monitor - The District is aware of the situation and will monitor, as it deems appropriate. Monitoring will include educating program managers to provide additional oversight fo the interim and year end reportin. This finding will like be ongoing due to limited resources.
View Audit 338628
Finding 519547 (2024-004)
Significant Deficiency 2024
Dugger Union Community Schools CORP
IN
Procurement, Suspension & Debarment § 200.318
Criteria: According to 2CFR 200.318(i) the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. The records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis fo...
Criteria: According to 2CFR 200.318(i) the recipient or subrecipient must maintain records sufficient to detail the history of each procurement transaction. The records must include the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Condition: The School did not maintain records for a food vendor that met the simplified acquisition threshold for the year. Cause: The School's procurement policies do not address the frequency of which vendors should be evaluated. In addition, the policies also do not address records retention. Potential Effect: The procurement may not have been proper under the grant requirements. Recommendation: We recommend that the School follow federal procurement guidelines for each of the different purchase thresholds for each vendor. We further recommend that the School retain any documentation created related to the procurement selection and vetting process. Action: As of the date of this exit conference, we will adopt the above recommendations, securing and retaining the appropriate documentation of vendor selection and retention.
View Audit 338615
Finding 519544 (2024-001)
Material Weakness 2024
Dugger Union Community Schools CORP
IN
Reporting § 200.510
Criteria: According to 2CFR 200.510(b), the auditee must repare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the financial stat ments that includes all amounts spent on federal programs subject to single audit during the reporting period. Condition: The client prepar...
Criteria: According to 2CFR 200.510(b), the auditee must repare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the financial stat ments that includes all amounts spent on federal programs subject to single audit during the reporting period. Condition: The client prepared Schedule of Federal Expen itures of Federal Awards (SEFA) unde stated the Child Nutrition Cluster 10.555/10.553 expenses by $19,651 and understated Education Stabilization Fund 84.425U expenditures by $81,428. Lastly, the client prepared SEFA overstated federal expenditures by $69,851 for a federal award that is not subject to single audit requirements. Cause: The School reported 2024 program revenue rather than expenditures for the Child Nutrit on Cluster 10.555/10.553. The School's review procedures did not catch a federal award that was excluded from the SEFA, nor a federal award that was included in the SEFA that should not have been. Effect: Audit adjustments were made to increase the Child Nutrition Cluster 10.555/10.553 expenses by $19,651 and increase the Education Stabilization Fund 84.425U expenditures by $81,428. Lastly, an audit adjustment was made to reduce federal expenditures b $69,851 for a federal award that is nit subject to single audit requirements. Recommendation: We recommend the School prepare the SEFA utilizing federal award expenfitures, rather than revenue. In addition, we recommend that he school's SEFA review procedures in 1ude a comparison to the prior year audited SEFA for awards that may have been excluded. Lastly, we recommend that the school research each new federal award on SAM.gov to determine whetlher Single audit requirements apply. Action Taken: As of the date of the exit conference, we have adopted the above recommendations.
View Audit 338615
Board of Control for Southern Regional Education
FL
Questioned Costs Reporting § 200.302 § 200.328
As part of the 2023-2024 FY audit, there was a finding of non-compliance on financial reporting for a late filing. The corrective action plan is to implement new policies to ensure timely financial compliance with all grant requirements. For questions, please contact Katie Harris, the Director of Fi...
As part of the 2023-2024 FY audit, there was a finding of non-compliance on financial reporting for a late filing. The corrective action plan is to implement new policies to ensure timely financial compliance with all grant requirements. For questions, please contact Katie Harris, the Director of Finance. The board plans to enact these new policies as of June 30th, 2025.
View Audit 338605 Questioned Costs: $1
Finding 519542 (2024-001)
Significant Deficiency 2024
Colony Square Cooperative
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 338604
Prairie Lea Independent School District
TX
Questioned Costs
Current Year Audit Findings: 2024-006 Questioned Cost – Employee Stipends (Federal Single Audit) Corrective Action Planned: The district will keep complete financial records and any stipend amount for federal funds will be signed off by the Superintendent and noted in each employees HR file. Anticip...
Current Year Audit Findings: 2024-006 Questioned Cost – Employee Stipends (Federal Single Audit) Corrective Action Planned: The district will keep complete financial records and any stipend amount for federal funds will be signed off by the Superintendent and noted in each employees HR file. Anticipated Completion Date: 08/31/2025 Contact Person(s): Eric Tober, Addison Kraus and Dr Brian McCraw.
View Audit 338584 Questioned Costs: $1
Finding 519539 (2024-004)
Significant Deficiency 2024
Life University, Inc.
GA
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
Individuals Responsible for Corrective Action Plan: Collections Coordinator (Victoria Beeston)- Responsible for initiating contact with the borrower, providing documentation instructions, and reviewing completed forms. Director of Student Accounts (Ti Jolly)- Responsible for ensuring compliance wi...
Individuals Responsible for Corrective Action Plan: Collections Coordinator (Victoria Beeston)- Responsible for initiating contact with the borrower, providing documentation instructions, and reviewing completed forms. Director of Student Accounts (Ti Jolly)- Responsible for ensuring compliance with all applicable regulations and reviewing the re-assignment documentation. ECSI (Angela Johnson)- Responsible for updating financial records and confirming the reassignment of collection rights. Condition: Federal regulation 34 CFR 674.19(e) and 34 CFR 674.31 indicates that the institution is responsible for creating and maintaining the Master Promissory Note to indicated specifications. The university has found that the existing Master Promissory Note (MPN) or equivalent documentation that acknowledges the debt is either incorrect, incomplete, or missing. Management’s Corrective Action Plan: The following steps outline the corrective actions that will be taken to resolve this issue: 1. Contact the Borrower - Life University will initiate contact with the borrower to inform them of the need to update or establish a new MPN or equivalent documentation. This will be done via the following communication channels: • Phone call (if available) • Email notification • Postal mail (if no response is received through other means) 2. Provide Clear Instructions for Documentation - The university will send a formal notice to the borrower detailing the need for a new MPN or equivalent documentation. This will include instructions on how to sign the new agreement, the importance of the MPN, and a clear explanation of the implications for the outstanding loan amount. 3. Reassign Collection Rights - Once the borrower has completed the required documentation, Life University will work with ECSI to reassign the university’s right to collect on the remaining balance. 4. Documentation Review and Verification - After the MPN is completed by the borrower, Life University will review the new MPN for completeness and accuracy. This review will ensure that the terms are correctly documented, that the borrower’s consent is properly obtained, and that the right to collect on the outstanding amount is clearly assigned. 5. Update Financial Records - Life University will update its financial records to reflect the new MPN and the re-assigned collection rights. The university will also ensure that any outstanding amounts and repayment schedules are updated accordingly. 6. Ongoing Communication and Monitoring - The university will maintain communication with the borrower throughout the process, providing reminders if necessary. Verification of Effectiveness: Upon completion of the corrective actions, the university will verify that: • The borrower has submitted the new MPN or equivalent documentation. • The collection rights have been successfully reassigned. • Financial records have been updated accurately. The university will conduct a follow-up review in February 2025 to verify the effectiveness of the corrective action plan and to ensure that no further issues remain. Anticipated Completion Date: January 1st, 2025
View Audit 338574
Finding 519538 (2024-003)
Significant Deficiency 2024
Life University, Inc.
GA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Individuals Responsible for Corrective Action Plan: Michelle Nixon- Assistant Director of Financial Aid Systems. Melissa Waters- Senior Director of Student Administration and Compliance Condition: Finding related to disbursement record to Common Origination and Disbursement (COD) system in excess...
Individuals Responsible for Corrective Action Plan: Michelle Nixon- Assistant Director of Financial Aid Systems. Melissa Waters- Senior Director of Student Administration and Compliance Condition: Finding related to disbursement record to Common Origination and Disbursement (COD) system in excess of 15 days This student’s disbursement occurred on 10/2/23 and LU verified that a disbursement record was sent to COD on 10/2/23; however, this student was not included in that record. We are unable to determine why the student was not included in that disbursement record. We send up disbursement records to COD 3 times a week. The student’s disbursement was transmitted to COD on 10/20/23. Management’s Corrective Action Plan: After speaking with a Common Originations and Disbursement (COD system representative, she stated that schools will receive a Warning Edit 055 when record of disbursement has not been received after 30 days. She verified that we did not receive this Warning Edit 055 from COD because we had not exceeded 30 days. The COD rep went on to share that this 15-day regulation used to be a 30-day regulation, but COD has not updated their Warning Edit 055 process to notify schools. It’s only done after 30 days. COD rep did identify a report Michelle will run to identify anyone who is not showing up with a disbursement record prior to the 15 days. The COD report is called the Anticipated Disbursement Queue and will be ran every 14 days to identify any potential issues. Anticipated Completion Date: January 1st, 2025
View Audit 338574
Finding 519534 (2024-002)
Significant Deficiency 2024
Life University, Inc.
GA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Individuals Responsible for Corrective Action Plan: Jana Holwik- Chief Academic Officer Elizabeth Geisz- Registrar Melissa Waters- Senior Director of Student Administration and Compliance Condition: Federal regulation 34 CFR 685.309 states that the institution shall accurately report a change in ...
Individuals Responsible for Corrective Action Plan: Jana Holwik- Chief Academic Officer Elizabeth Geisz- Registrar Melissa Waters- Senior Director of Student Administration and Compliance Condition: Federal regulation 34 CFR 685.309 states that the institution shall accurately report a change in a student’s enrollment status directly to the lender or guarantee agency within 30 days if a student has graduated, withdrawn, or ceased to be enrolled (or failed to enroll) at least half-time and the school does not expect its next Roster File to NSLDS within 60 days. Management’s Corrective Action Plan: The University will report to the National Student Clearing (NSC) House using regularly scheduled enrollment reports every 30 days. Suppose a student’s enrollment status is not captured in the regularly scheduled enrollment reports with the NSC. In that case, the enrollment reporting will be reported directly to the National Student Loan Database Service (NSLDS), such as after the end of the term once grades are processed. The enrollment reporting in which a student receives a failing grade of all “Fs” for a quarter will be adjusted to meet the reporting time frame. Anticipated Completion Date: January 1st, 2025
View Audit 338574
Finding 519532 (2024-001)
Significant Deficiency 2024
Catholic Charities
OR
HUD Housing Programs Eligibility Significant Deficiency
Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2024. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2024 Major Federal Award Findings: Finding R...
Catholic Charities respectfully submits the following corrective action plan for the year ended June 30, 2024. Name & address of public accounting firm: Kernutt Stokes 1600 Executive Parkway, Suite 110 Eugene OR 97401 Audit Period: June 30, 2024 Major Federal Award Findings: Finding Reference #: 2024-001 Significant deficiency Recommendation: We recommend management design and implement internal controls over compliance to ensure tenant recertification is performed within the timeframe specified by HUD. Corrective Action: Renaissance Court has contracted with a new property management company, effective April 1, 2024. Due to the transition, certain tenant recertifications were completed late. Management will work with Guardian Management to improve the procedures and ensure tenant recertifications are completed in a timely manner, as specified by HUD. Questions regarding this corrective action plan may be directed to Marci Pierce, Chief Financial and Administrative Officer, at (503) 688-2646.
View Audit 338532
Finding 519526 (2024-001)
Significant Deficiency 2024
Palomar Community College District
CA
Student Financial Aid Period of Performance Reporting
The audit identified that inaccurate program start dates were recorded due to poor report programming and the absence of clear internal policies governing the program date. The root cause of this issue appears to be poor report programming practices, compounded by a lack of a well-defined internal ...
The audit identified that inaccurate program start dates were recorded due to poor report programming and the absence of clear internal policies governing the program date. The root cause of this issue appears to be poor report programming practices, compounded by a lack of a well-defined internal policy to guide the accurate reporting of program start dates. In response to the finding, the NSC enrollment report has been rewritten with improved programming and internal quality control measures. A more robust process is being implemented to ensure data accuracy moving forward. The new report will be in place for Spring 2025. By addressing both the technical and procedural gaps, Palomar College will enhance the accuracy of program start dates and ensure better alignment with NSC reporting requirements.
View Audit 338531
Finding 519512 (2024-001)
Significant Deficiency 2024
San Joaquin Delta Community College District
CA
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring
As of the Spring 2025 semester all R2T4 calculations performed will then go through a secondary review by either the Assistant Director of Financial Aid or the Director of Financial Aid. This will ensure that R2T4 calculations have the correct Determination dates and that the correct amounts have be...
As of the Spring 2025 semester all R2T4 calculations performed will then go through a secondary review by either the Assistant Director of Financial Aid or the Director of Financial Aid. This will ensure that R2T4 calculations have the correct Determination dates and that the correct amounts have been returned In COD for both the Institutional and Student portion owed.
View Audit 338519
Finding 519509 (2024-002)
Significant Deficiency 2024
City of Shenandoah
IA
Reporting Internal Control / Segregation of Duties
The City staff will ensure CSLFRF annual report is independently reviewed as evidenced by reviewer initials and date.
The City staff will ensure CSLFRF annual report is independently reviewed as evidenced by reviewer initials and date.
View Audit 338502
Finding 519508 (2024-006)
Material Weakness 2024
Northeast Vernon County R1 School District
MO
Questioned Costs Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The District will follow the guidance provided by the Department of Elementary and Secondary Education (DESE) regarding the Federal program expenditures and ensure the proper internal controls are in place. Anticipated Completion Date: December 31, 2024.
Corrective Action Plan: The District will follow the guidance provided by the Department of Elementary and Secondary Education (DESE) regarding the Federal program expenditures and ensure the proper internal controls are in place. Anticipated Completion Date: December 31, 2024.
View Audit 338501 Questioned Costs: $1
Finding 519507 (2024-001)
Material Weakness 2024
Dubuque County
IA
Subrecipient Monitoring Eligibility Material Weakness § 200.303
Subrecipient Monitoring Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The subrecipient ag...
Subrecipient Monitoring Material Weakness in Internal Control Over Compliance and Material Noncompliance Federal Agency Name: Department of the Treasury Program Name: COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Finding Summary: The subrecipient agreement requires the submission of quarterly performance reports by the subrecipient within fifteen days of quarter end. However, no quarterly performance reports were submitted by the subrecipient for the year ended June 30, 2024, as of August 1, 2024. Responsible Individuals: Stella Runde, Budget Director Corrective Action Planned: Dubuque County acknowledges the comment and has implemented a process to receive and review quarterly performance reports from the subrecipient. Anticipated Completion Date: June 30, 2025
View Audit 338490
Finding 519505 (2024-001)
Significant Deficiency 2024
Baldwin Family Health Care
MI
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
2024-001 Federal Program - Federal Program AL # 93.224 and 93.527 Health Center Cluster Recommendation – Along with providing proper training to employees , we recommend that the Center develop a tool the eliminates manual calculations for the front desk staff to use in determining which fees to app...
2024-001 Federal Program - Federal Program AL # 93.224 and 93.527 Health Center Cluster Recommendation – Along with providing proper training to employees , we recommend that the Center develop a tool the eliminates manual calculations for the front desk staff to use in determining which fees to apply to vision patients. In addition to implementing policies and procedures to ensure the sliding fee discounts are being properly monitored and supervised on a periodic basis to ensure compliance. Action Taken – We concur with the audit finding. While the Center has a policy that meets the compliance requirements, management is responsible for the implementation and monitoring of those processes and procedures. Additional staff training on slide fee discounts is in place and quarterly review and testing of compliance with Center sliding fee discount policy is ongoing.
View Audit 338475
Calumet College of St. Joseph
IN
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
The College has implemented additional controls to ensure that the School Calendar Profile in Common Origination & Disbursement (COD) is entered correctly and verified by a second person. Specifically, guidance has been provided to properly calculate the start and end dates for Scheduled Break Days ...
The College has implemented additional controls to ensure that the School Calendar Profile in Common Origination & Disbursement (COD) is entered correctly and verified by a second person. Specifically, guidance has been provided to properly calculate the start and end dates for Scheduled Break Days in excess of five days.
View Audit 338473
Finding 519479 (2024-002)
Significant Deficiency 2024
Realife Cooperative of Hibbing
MN
HUD Housing Programs
Recommendation: We recommend that the Cooperative receive approval from HUD before withdrawing funds from the general operating reserve in excess of 20% of the total balance as of the close of the preceding annual period. Action Taken: The Cooperative will first receive approval from HUD before with...
Recommendation: We recommend that the Cooperative receive approval from HUD before withdrawing funds from the general operating reserve in excess of 20% of the total balance as of the close of the preceding annual period. Action Taken: The Cooperative will first receive approval from HUD before withdrawing funds over 20% of the total balance in the general operating reserve as of the close of the preceding annual period. Planned Completion Date: January 31, 2025
View Audit 338445
Finding 519478 (2024-001)
Significant Deficiency 2024
Realife Cooperative of Hibbing
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date Not Applicable.
View Audit 338445
« 1 732 733 735 736 2139 »