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
761 of 2139
25 per page

Filters

Clear
When the town's auditors brought this to our attention while performing the FY23 audit, we contacted the town attorney for review. On February 5, 2024, the town attorney provided language that the town will include in vendor contracts going forward. Unfortunately, because the town filed extensions f...
When the town's auditors brought this to our attention while performing the FY23 audit, we contacted the town attorney for review. On February 5, 2024, the town attorney provided language that the town will include in vendor contracts going forward. Unfortunately, because the town filed extensions for the FY23 audit, we were not in compliance for part of the FY24 audit.
The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that...
The Agency updated procedures for developing the SEFA in accordance with 2 CFR 200.502 which states, “The determination of when a federal award is expended must be based on when the activity related to the Federal award occurs.”The Agency is required to comply with 2 CFR 200.403 which indicates that allowable costs must be determined in accordance with accounting principles generally accepted in the United States of America (GAAP). The Agency updated procedures for developing the SEFA in accordance with both 2 CFR 200.502 and 2 CFR 200.403 to include the following process improvement: The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.
View Audit 334071 Questioned Costs: $1
The Agency updated procedures for developing the SEFA in accordance with 2 C.F.R. 200.510 (b) to include the following process improvements: The agency has modified its current process in determining the value of federal awards expended for the various federal loans in Federal, which will include al...
The Agency updated procedures for developing the SEFA in accordance with 2 C.F.R. 200.510 (b) to include the following process improvements: The agency has modified its current process in determining the value of federal awards expended for the various federal loans in Federal, which will include all Federal loans within their affordability period in the compliance period. The compliance period requirements under the guidance §200.502 (b) are any new loans made or received during the audit period that are still within their affordability period. Add an additional process step regarding the requirements for the SEFA to be presented accurately when an expenditure is reclassified to another general ledger account across all programs to ensure the SEFA presentation accounts for the correct expenditures during the audit period. The agency has modified its current process to ensure the direct and indirect costs charged to the federal programs include only the costs incurred during the current fiscal year.
Finding 516255 (2024-001)
Significant Deficiency 2024
Name of Responsible Individual: Maria Taylor, Registrar & Jenn Hall, Director of Financial Aid Corrective Action: It was identified during the Student Financial Aid audit that Wingate University (WU) is out of compliance with the enrollment reporting requirements for two students (one student at th...
Name of Responsible Individual: Maria Taylor, Registrar & Jenn Hall, Director of Financial Aid Corrective Action: It was identified during the Student Financial Aid audit that Wingate University (WU) is out of compliance with the enrollment reporting requirements for two students (one student at the campus level and one student at both the campus level and program level). We currently contract with the National Student Clearinghouse (NSC) for enrollment reporting and have identified the compliance issue to be a disconnect between the reporting requirements in place with NSC and WU Institutional policy. For each identified student, the student was permitted by WU policy to complete their degree requirements after the end of the academic term. When reporting the Graduated status in NSC, the Registrar is required to select the last date of the term as the Graduation Date instead of the date the student actually completed their degree requirements. When this occurs more than 60 days from the end of the term, the student is noted as out of compliance with reporting requirements due to the limitation identified with NSC. The Registrar and Director of Financial Aid will work with NSC to identify a solution for reporting the actual completion date for a student when it occurs after the conclusion of the standard term and outside of the reporting definitions offered by NSC. If a viable solution cannot be identified with NSC, we will establish a policy to manually update data in NSLDS for impacted students to meet the 60-day reporting requirements for enrollment status changes. Anticipated Completion Date: May 31, 2025
2024-003 - Reporting U.S. Department of Housing and Urban Development – American Rescue Plan Act - MI Hope Grant (ALN 21.027); Passed through the Michigan State Housing Development Authority; All project numbers. Auditor Description of Condition and Effect. During our audit procedures over the Cit...
2024-003 - Reporting U.S. Department of Housing and Urban Development – American Rescue Plan Act - MI Hope Grant (ALN 21.027); Passed through the Michigan State Housing Development Authority; All project numbers. Auditor Description of Condition and Effect. During our audit procedures over the City's reporting process, we noted that there were discrepancies in the expenditures that were stated on the reports compared to the schedule of federal expenditures and the underlying accounting records. The City followed grant requirements to complete the financial, performance and compliance reporting as required by Treasury, however, the reports were inaccurate. Auditor Recommendation. We recommend that the City review reports submitted to ensure they are accurate. Corrective Action. The Finance Director will review all financial documents before they are submitted to outside agencies to ensure accuracy. Responsible Person: Bobbi Schoon, Director of Finance and Administration
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10.
The District has asked CESA 10 to send the Medicaid claims prior to submission to the District for approval. The District will have a staff member review the salary and fringe information provided to CESA 10.
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks have been put into place prior to claim submissions with existing staff members.
Due to its size, it is not cost effective to hire additional staff to complete necessary reporting. Reviews and checks have been put into place prior to claim submissions with existing staff members.
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the pay rates annually and appropriate documentation kept.
The District acknowledges this finding. Invoices are reviewed by the Administration and Board of Education monthly. Additional reviews by administration will be put into place. The Board of Education shall approve the pay rates annually and appropriate documentation kept.
The District is in the process of developing a procurement policy, including prevailing wage rate requirements and will ensure that subcontractors meet the requirements.
The District is in the process of developing a procurement policy, including prevailing wage rate requirements and will ensure that subcontractors meet the requirements.
View Audit 334049 Questioned Costs: $1
Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are ...
Condition: The District submitted the Sp. Ed. IDEA Preschool 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $4,646. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.
View Audit 334048 Questioned Costs: $1
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim...
Condition: The District submitted the Title I 2024 grant budget late and claimed costs preceding the budget submission date, resulting in questioned costs of $114,912. Recommendation: The District should take steps to submit grant applications in a timely manner to ensure that they are able to claim all expenses as budgeted. We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will take steps to submit grant applications in a timely manner. The District will review the general ledger to the expenditure reports before submitting.
View Audit 334048 Questioned Costs: $1
Condition: To determine that an accurate June 30, 2024 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2024 ESSER III expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger...
Condition: To determine that an accurate June 30, 2024 expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the June 30, 2024 ESSER III expenditure report that were paid after year end. Recommendation: We recommend reconciling the general ledger AP totals to the expenditure reports before submitting. Management Response: The District will add a verification process to reconcile the general ledger AP totals to the expenditure reports before submitting.
Condition: Equipment property records must be maintained for equipment purchased with federal funds. Recommendation: We recommend the District develop and maintain a complete inventory of all equipment purchased with federal funds. Management Response: The District will take the steps to implement a...
Condition: Equipment property records must be maintained for equipment purchased with federal funds. Recommendation: We recommend the District develop and maintain a complete inventory of all equipment purchased with federal funds. Management Response: The District will take the steps to implement a federal inventory log.
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the gen...
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District submitted budgeted expenditures for reimbursement instead of actual expenditures for ESSER II. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
View Audit 334048 Questioned Costs: $1
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for d...
Condition: To determine that an accurate final expenditure report was filed with the Illinois State Board of Education. The District reported expenses on the final ESSER II November 11, 2023 expenditure report that were claimed twice in different grants. Recommendation: We recommend to review for duplicate or unallowable expenses before entering into the expenditure report and submitting. Management Response: The District will review the general ledger for duplicate or unallowable expenses before submitting quarterly reports.
View Audit 334048 Questioned Costs: $1
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Ma...
Condition: The amounts used to record expenditures on the quarterly expenditure reports should match the general ledger accounts where the expenditures are recorded. Recommendation: We recommend reviewing the general ledger to the expenditure reports before submitting for more accurate reporting. Management Response: The District will review the general ledger to the expenditure reports before submitting.
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to...
Condition: Expenditure reports were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: Expenditure reports for the ESF - Post Secondary Success grant were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response...
Condition: Expenditure reports for the ESF - Post Secondary Success grant were not filed in a timely manner. Recommendation: We recommend that steps are taken, including oversight by a second employee, to ensure that all quarterly expenditure reports are filed by the due dates. Management's Response: Management will take the necessary steps to file all quarterly expenditure reports on time in the future.
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general l...
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Condition: The District overclaimed payroll expenses by $636 on their final grant report for IDEA Flow Through. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The Distric...
Condition: The District overclaimed payroll expenses by $636 on their final grant report for IDEA Flow Through. Recommendation: We recommend reconciling the budgeted amount to the general ledger totals and reconciling those to expenditure reports before submitting. Management's Response: The District will review the budgeted cost of items and the amount recorded in the general ledger against the expenditure reports before submitting.
View Audit 334032 Questioned Costs: $1
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general l...
Condition: The District's general ledger totals are inconsistent with the ISBE reports due to timing errors, resulting in certain expenses being claimed too early and other expenses claimed too late on the IDEA Flow Through and Preschool grants. Recommendation: We recommend reconciling the general ledger totals to the expenditure reports before submitting. Management's Response: The District will add a verification process to reconcile the general ledger totals to the expenditure reports before submitting.
Finding 516219 (2024-004)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-00...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-005 Name of contact person: Lindsey Cearlock Corrective Action: Proposed Completion Date: Immediately. To review all grant documentation carefully and ensure the County is compliant with all requirements. Section IV - State Award Findings and Questioned Costs Jessica Wall, Director YCHSA will continue second party at least 76 Medicaid cases per quarter and will do a targeted second party review of an additional 50 cases to verify that appropriate requests for informaiton are made. YCHSA will implement a checklist to be used prior to eligibility decision for applications and recertifications that would ensure that appropriate information requests have been made and evaluated. YCHSA will develop a shared training platform that will include powerpoint presentations and handouts around the areas of information requests. Checklist will be developed and implemented by 11/18/24. YCHSA will complete an additional targeted review of at least 50 cases per quarter beginning with Quarter 2 of Fiscal Year 2025. YCHSA will develop shared training platform with the expectation that staff will have completed at least one module by 11/30/24. Supervisors will provide staff with a report at least once per month that includes terminated SSI cases that require a full eligibility evaluation. Staff will return this report each month with their initials to indicate that they have initiated full evaluations. Training will be provided by 11/30/24. Training will be provided by 11/30/24 and staff will received SSI Termination Report by 11/30/24. Jessica Wall, Director
Finding 516218 (2024-003)
Significant Deficiency 2024
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-00...
Finding: 2024-003 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-004 Name of contact person: Corrective Action: Proposed Completion Date: Corrective actions for Finding 2024-001, 2024-002, 2024-003, and 2024-004 also apply to State award findings. Finding: 2024-005 Name of contact person: Lindsey Cearlock Corrective Action: Proposed Completion Date: Immediately. To review all grant documentation carefully and ensure the County is compliant with all requirements. Section IV - State Award Findings and Questioned Costs Jessica Wall, Director YCHSA will continue second party at least 76 Medicaid cases per quarter and will do a targeted second party review of an additional 50 cases to verify that appropriate requests for informaiton are made. YCHSA will implement a checklist to be used prior to eligibility decision for applications and recertifications that would ensure that appropriate information requests have been made and evaluated. YCHSA will develop a shared training platform that will include powerpoint presentations and handouts around the areas of information requests. Checklist will be developed and implemented by 11/18/24. YCHSA will complete an additional targeted review of at least 50 cases per quarter beginning with Quarter 2 of Fiscal Year 2025. YCHSA will develop shared training platform with the expectation that staff will have completed at least one module by 11/30/24. Supervisors will provide staff with a report at least once per month that includes terminated SSI cases that require a full eligibility evaluation. Staff will return this report each month with their initials to indicate that they have initiated full evaluations. Training will be provided by 11/30/24. Training will be provided by 11/30/24 and staff will received SSI Termination Report by 11/30/24. Jessica Wall, Director
Finding 516217 (2024-002)
Significant Deficiency 2024
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Section III - Federal Award ...
Finding: 2024-001 Name of contact person: Corrective Action: Proposed Completion Date: Finding: 2024-002 Name of contact person: Corrective Action: Proposed Completion Date: Corrective Action Plan For the Year Ended June 30, 2024 Section II - Financial Statement Findings Section III - Federal Award Findings and Questioned Costs Jessica Wall, Director YCHSA will inititate income calculation quizzes for staff following training to ensure understanding of training around this finding. YCHSA will continue second party at least 76 Medicaid cases per quarter and will do a targeted second party review of an additional 50 cases to verify appropriate income calculations and household members. YCHSA will implement a checklist to be used prior to eligibility decision for applications and recerts that would ensure that determinations in the case and correct outcomes. YCHSA will develop a shared training platform that will include powerpoint presentations and handouts around the areas of accurate information entry. Calculation quizzes will be in use by November 30, 2024. Checklist will be developed and implemented by 11/18/24. YCHSA will complete an additional targeted review of at least 50 cases per quarter beginning with Quarter 2 of Fiscal Year 2025. YCHSA will develop shared training platform with the expectation that staff will have completed at least one module by 11/30/24. Jessica Wall, Director YCHSA will continue second party at least 76 Medicaid cases per quarter and will do a targeted second party review of an additional 15 cases to verify appropriate resource entry. YCHSA will implement a checklist to be used prior to eligibility decision for applications and recertifications that would ensure that appropriate resources have been entered and evaluated. YCHSA will develop a shared training platform that will include powerpoint presentations and handouts around the areas of accurate resource entry. Checklist will be developed and implemented by 11/18/24. YCHSA will complete an additional targeted review of at least 15 cases per quarter beginning with Quarter 2 of Fiscal Year 2025. YCHSA will develop shared training platform with the expectation that staff will have completed at least one module by 11/30/24.
« 1 759 760 762 763 2139 »