FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,050
In database
Filtered Results
55,849
Matching current filters
Showing Page
903 of 2234
25 per page

Filters

Clear
Alaw Odgen Gardens, Inc.
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: ALAW Ogden Gardens, Inc. – 10 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325962
Melon I Corporation
PA
HUD Housing Programs
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Melon I Corporation – one of twelve monthly deposits not completed. Planned Corrective Action...
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Melon I Corporation – one of twelve monthly deposits not completed. Planned Corrective Action: Subsequent to report issuance management has addressed all shortfalls identified. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325961
Melon I Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Melon I Corporation – 12 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325961
Mantua I Corporation
PA
HUD Housing Programs
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Mantua I Corporation – one of twelve monthly deposits not completed. Planned Corrective Actio...
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Mantua I Corporation – one of twelve monthly deposits not completed. Planned Corrective Action: Subsequent to report issuance management has addressed all shortfalls identified. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325960
Mantua I Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Mantua I Corporation – 4 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325960
Keystone Housing Development Corporation
PA
HUD Housing Programs
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Keystone Housing Development Corporation – one of twelve monthly deposits not completed. Plan...
Finding 2024-003: Noncompliance – Reserves for Replacement Deposits Monthly deposits to the reserves for replacement account were not completed for the following Entity during the year ended June 30, 2024: Keystone Housing Development Corporation – one of twelve monthly deposits not completed. Planned Corrective Action: Subsequent to report issuance management has addressed all shortfalls identified. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325959
Keystone Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Keystone Housing Development Corporation – 11 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325959
Columbus III Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Columbus III Housing Development Corporation – 12 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325958
Center South Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Center South Housing Development Corporation – 11 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325956
Walnut Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Walnut Housing Development Corporation – 12 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325954
Castor Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Castor Housing Development Corporation – 11 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325953
Crease-Dyre Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Crease-Dyre Housing Development Corporation – 11 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325950
Bustleton Housing Development Corporation
PA
HUD Housing Programs Eligibility
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to ...
Finding 2024-002: Noncompliance – HAP Vouchers Management has been unable to submit monthly HAP vouchers by the required timeline due to significant contract rent increases at the Entity during the year. This required manual review of the HAP vouchers from HUD to be complete prior to being able to submit future HAP vouchers. The following Entity had late HAP vouchers during the year ended June 30, 2024: Bustleton Housing Development Corporation – 12 vouchers late. Planned Corrective Action: For a period of 8 years, management had not sought budget-based rent increases (BBRI) for the Section 811 properties. This caused the properties to not have sufficient cash to operate at breakeven basis. Management addressed the systemic issues that prevented properties from receiving these important increases. For FY24, Management received substantial rent increases from HUD. Because of the percentage increase in this one year, HUD practices require that vouchers need to be reviewed by hand and HUD will only take vouchers one month at a time. This resulted in the late vouchers that you see above. Because we sought a regular annual BBRI in FY25, the late vouchering will not happen again. Mark Deitcher, CFO, is responsible for the corrective action plan. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Mark Deitcher at 1-215-557-8414.
View Audit 325948
Finding 503694 (2024-003)
Significant Deficiency 2024
North Colonie Central School District
NY
Procurement, Suspension & Debarment Eligibility § 200.213 § 200.318
As of November 1, 2024, the District will have implemented a process to determine the eligibility of potential vendors to participate in Federal assistance programs or activities prior to disbursing funds.
As of November 1, 2024, the District will have implemented a process to determine the eligibility of potential vendors to participate in Federal assistance programs or activities prior to disbursing funds.
View Audit 325907
Odessa-Montour Central School District
NY
Cash Management School Nutrition Programs Equipment & Real Property Management
Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment....
Corrective Action Plan: The School District has begun taking action to address this issue, as follows: Equipment Improvement - School Food Service Director, Joe Kilmer, Food Service Manager, Ann Overhiser, and the School Business Administrator have plans to improve and replace cafeteria equipment. The replacement plan will be completed in conjunction with the School District’s upcoming Capital Project. This work was originally expected to be included in a prior project but due to scheduling issues, is now included in the upcoming project which is expected to be completed by August 31, 2026. Retained Balance for Pending Settlements - Wages will increase into 2025 and beyond. The minimum wage in New York State is expected to continue to rise according to legislation. The rate will rise to $15.50 per hour by the end of 2024 and to $16.00 per hour by the end of 2025. Annual increases will be published by the Commissioner of Labor and based on a number of economic factors. Due to the critical labor shortage, the School District recently increased hourly wages for food service helpers and cooks in order to attract additional workers to maintain operations. Enhanced Meals - The Food Service Director and Food Service Manager continue to take steps to improve food options. They include making improvements to center of the plate options and improving local food options as well. In addition, the School District plans to spend a portion of the School Lunch excess cash on cafeteria equipment as a part of its upcoming Capital Project which is expected to be completed by August 31, 2026. Anticipated Correction Date: August 31, 2026 Contact Information: Lisa Kuhnel Shared School Business Administrator Odessa - Montour Central School District 300 College Avenue Odessa, New York 14869
View Audit 325900
Finding 503665 (2024-001)
Significant Deficiency 2024
Kingsport Housing and Redevelopment Authority
TN
HUD Housing Programs
MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these in...
MANAGEMENT'S CORRECTIVE ACTION PLAN Finding 2024-001- Housing Quality Standards lnspection/HQS Enforcement Corrective Action Plan: The Housing Authority has hired a full time HQS Inspector; therefore, the Housing Authority will be performing follow-up inspections in a timely manner. With these inspections being completed timely, abatement will also be processed timely. Person Responsible: HCV Department 423-245-0135 Anticipated Completion Date: October 1, 2024
View Audit 325864
Finding 503661 (2024-003)
Significant Deficiency 2024
Dunwoody College of Technology
MN
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Ther...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Since uncovering this concern, the College is actively working with our third-party vendor (NSC) and our reporting team to resolve the technical issues that caused the errors. We have corrected the dates in NSLDS for the affected students. We have added an additional audit of data submitted to NSC and in NSLDS to rectify any technical errors within the required timeframe. Name of the contact person responsible for corrective action: Jaz Hofbauer, Registrar Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.
View Audit 325860
Finding 503657 (2024-002)
Significant Deficiency 2024
Dunwoody College of Technology
MN
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: T...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College evaluate the transfer students’ status each semester. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student affected by this deficiency gave erroneous information about attendance at another college in the same year as their intent to begin at Dunwoody. The processor failed to follow protocol to check for a transcript in NSLDS. The student had only used some of their loan eligibility at the previous institution in the fall semester, so we returned $5,250 in direct loan funds for this student. The student correctly retained the remaining $4,250 for the spring semester at Dunwoody. The total over award was not $9,500 but $5,250. Going forward, the financial aid counselors will be vigilant to search out every student in NSLDS before issuing the student any additional funding. There is now a check and balance in place that will catch anything the financial aid counselor might miss. Name of the contact person responsible for corrective action: Margaret Price, Director of Financial Aid Planned completion date for corrective action plan: This process is in place for the 2024-2025 academic year.
View Audit 325860 Questioned Costs: $1
Finding 503653 (2024-001)
Significant Deficiency 2024
Dunwoody College of Technology
MN
Questioned Costs Student Financial Aid Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College correct there mistake and review the amount of days scheduled in each break for next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audi...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend that the College correct there mistake and review the amount of days scheduled in each break for next fiscal year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The finding was caused by incorrectly calculating the Spring Break dates in the academic calendar. The former Director of Financial Aid accounted for the weekdays of break (M-F=5 days) instead of the required full week plus shouldering weekend dates (9 calendar days) as it should have been entered. This erroneous entry was not noticed or caught in a self-audit process. We have completed a 100% file review of withdrawn students and updated the break calculation to correct the error for this year, and moving forward we will conduct two levels of review when entering calculation parameters to ensure accuracy of break calculation. We have updated the affected students’ R2T4 calculations and sent the fund updates to COD on September 20th. The corrective action taken by the current Director of Financial Aid is to ensure there are two extra reviewers added to each future parameter rollover to make sure all dates are accurate in our processing software, as well as a second review of each completed R2T4. Name of the contact person responsible for corrective action: Margaret Price, Director of Financial Aid Planned completion date for corrective action plan: This new process is already in place for the 2024-2025 academic year.
View Audit 325860 Questioned Costs: $1
Finding 503652 (2024-001)
Material Weakness 2024
City of Cushing
OK
Internal Control / Segregation of Duties
To Whom it May Concern: The City Administration notes that it agrees with the auditors’ recommendation. Current Administration recognizes there is a need to update license holder contracts to standard leases and reasonable market rates. The City Administration reports that steps are being taken to...
To Whom it May Concern: The City Administration notes that it agrees with the auditors’ recommendation. Current Administration recognizes there is a need to update license holder contracts to standard leases and reasonable market rates. The City Administration reports that steps are being taken to adjust licensing/rental rates in order to come into compliance with the FAA. The City Administration further explains that it recognizes the need for strong internal controls over the receipt and billing of all revenue streams. The Finance Division has sought out internal controls training scheduled for December 2024. Once referenced licensee/rental rates are updated, the Finance Division looks to request updating the payment/collections processes for airport licensee/tenant payments. The City Administration believes there are currently positive strides being taken in resolution of the identified audit finding. The Administration states the above corrective actions are anticipated to be completed and implemented by Fiscal Year end June 30, 2025
View Audit 325856
Finding 503626 (2024-004)
Material Weakness 2024
Jasper-Troupsburg Central School District
NY
Internal Control / Segregation of Duties
Adjusting Journal Entries and Required Disclosures to the Financial Statements ...
Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the new pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. School District’s Response: The District has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. The School Business Official, Adam Button, will continue to review and work with the external auditors regarding all adjusting journal entries for the year ending June 30, 2025.
View Audit 325829
Ringling College of Art and Design
FL
Student Financial Aid Subrecipient Monitoring Reporting
College Corrective Action Plan: ...
College Corrective Action Plan: Every 30 days, Ringling College of Art and Design reports updated student enrollment activity, encompassing attendance levels, graduation status, withdrawals, dropouts, and enrollment changes, to the National Student Loan Database System via the National Student Clearinghouse. Regrettably, during the 2023-24 academic year, an unforeseen error from the Clearinghouse resulted in the dissemination of incorrect enrollment statuses for a subset of our students. This oversight was beyond the Registrar's Office's knowledge, leading to an unintended delay in rectifying the reported statuses. We believe this Clearinghouse error was an isolated incident, having never occurred in any preceding academic year. The issue has been effectively resolved and should not recur in the future. Nevertheless, as a proactive measure, commencing with the 2024-25 academic year, the Financial Aid Office will collaborate with the Registrar's Office to review a representative sample of at least 10% of student records transmitted to the Clearinghouse. This review process will serve as an additional safeguard, ensuring the accuracy and timeliness of our reporting requirements. Lee Harrell Director of Financial Aid, Office: 941-359-7532, Cell: 941-928-9413
View Audit 325812
Hubbs-Seaworld Research Institute
CA
Procurement, Suspension & Debarment § 200.303 § 200.319 § 200.320
Management Response: The management staff of Hubbs-SeaWorld Research Institute take very seriously the federal compliance related to the procurement of goods and services. Hubbs-SeaWorld Research Institute acknowledges the finding and has subsequently updated their procurement policy and procedures...
Management Response: The management staff of Hubbs-SeaWorld Research Institute take very seriously the federal compliance related to the procurement of goods and services. Hubbs-SeaWorld Research Institute acknowledges the finding and has subsequently updated their procurement policy and procedures to be in compliance with 2 CFR 200.303. Management has adopted a plan of action to prevent future instances of non-compliance. Action Taken: Hubbs-SeaWorld Research Institute plans to modify its procurement procedures for federal grants to comply with 2CFR section 200.319 by continuing to require at least three bids (or a sole source statement, if applicable) for any purchases over the micro-purchase threshold, currently $10,000. In addition, we will monitor cumulative vendor purchases on a monthly basis to ensure that price or rate quotations are obtained from an adequate number of qualified sources, that is, at least three bids (or a sole source statement, if applicable.)
View Audit 325801
Finding 503609 (2024-004)
Significant Deficiency 2024
Unified School District No. 395 Lacrosse, Kansas
KS
Allowable Costs / Cost Principles § 200.430
2024-004 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) – 93.323 Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Three employees were paid an additional amount using program funding in order to reflect the administrative burden associated with ru...
2024-004 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) – 93.323 Activities Allowed or Unallowed and Allowable Costs and Cost Principles Condition Three employees were paid an additional amount using program funding in order to reflect the administrative burden associated with running the program for three years. For two of the employees, no personnel activity reports or other time records could be provided to support those costs. For the third employee, a monthly log of hours worked on grant activities was provided. However, it only showed the total hours for that month and did not break them out by date of occurrence. Additionally, no supervisor review or other control over that log occurred. Lastly, the employees’ contracts were not amended and approved by the Board to reflect these additional amounts. Recommendation Employees with grant administration responsibilities should undergo training to better their understanding of the compliance requirements that accompany Federal programs. Additionally, controls should be implemented to ensure that all required records are prepared, as well as to ensure that the Board approves all wage rates. Comments on the Finding Staff are aware of the oversight and will strive to improve the process. Action Taken Staff involved in grant administration will review training available from the Kansas State Department of Education regarding federal programs. Additionally, a year-end review of gross wages will be implemented to ensure that paid amounts match the approved contracts.
View Audit 325792
Finding 503585 (2024-001)
Significant Deficiency 2024
Ida Public Schools
MI
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.320
Auditor Description of Condition and Effect: Of the five vendors tested for compliance with procurement requirements, the District could not provide documentation of compliance with procurement standards for one of the vendors tested. While the District appears to have made an informal effort to ens...
Auditor Description of Condition and Effect: Of the five vendors tested for compliance with procurement requirements, the District could not provide documentation of compliance with procurement standards for one of the vendors tested. While the District appears to have made an informal effort to ensure that costs were reasonable by contacting its group purchasing vendor, the District did not issue or document price and/or rate quotations as required. The District could not properly document compliance with federal requirements for informal procurement methods as required under Uniform Guidance. Auditor Recommendation: We recommend that the District reviews its policies and procedures to ensure that applicable procurement requirements are followed and documented when the District enters into new contracts or procurement arrangements with vendors for goods and/or services on federal programs. Corrective Action: The District identified the omitted prior year capital asset additions and has reconciled their UAAL expenditures and benefits accruals to agree with the required audit adjustments. The District will work to ensure the proper year end reconciliations are put into place to avoid future reporting errors. Responsible Person: Chad Baas, Business Manager. Anticipated Completion Date: June 30, 2025.
View Audit 325756
« 1 901 902 904 905 2234 »