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
907 of 2234
25 per page

Filters

Clear
Finding 503162 (2024-001)
Significant Deficiency 2024
Renaissance Court, INC
OR
HUD Housing Programs Eligibility Significant Deficiency
Renaissance Court respectfully submits the following corrective action plan for the year ended June 30, 2025. 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...
Renaissance Court respectfully submits the following corrective action plan for the year ended June 30, 2025. 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 325204
Finding 503152 (2024-003)
Significant Deficiency 2024
Hill Top Home of Comfort, Inc.
ND
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Le...
Finding 2024-003 Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans andGrants CFDA #10.766 Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Responsible Individuals: Gerry Leadbetter, Administrator Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Anticipated Completion Date: Ongoing
View Audit 325174
Calumet City School District 155
IL
Reporting Subrecipient Monitoring
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/...
Condition: School District did not comply with the requirements of filing period and quarterly reports by the due date set by ISBE. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Joe Zotto, Superintendent. Management Response: Management will work together with staff to verify that reporting deadlines are met moving forward.
View Audit 325172
Finding 503146 (2024-001)
Material Weakness 2024
Amridge University, Inc.
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking § 200.303
Correction action University personnel corrected the records in NSLDS and Clearinghouse on July 26, 2024 that were identified in Finding 2024-001. Additionally, university personnel conducted a thorough review of all students to ensure the records in NSLDS properly reflected an accurate enrollment s...
Correction action University personnel corrected the records in NSLDS and Clearinghouse on July 26, 2024 that were identified in Finding 2024-001. Additionally, university personnel conducted a thorough review of all students to ensure the records in NSLDS properly reflected an accurate enrollment status. The university immediately (August 2024) implemented training for the newly appointed Interim Registrar on the importance of timely and accurate reporting of enrollment status changes and graduation status. This training was conducted in coordination with the Vice President of Student Services, the Director of Financial Aid, the Controller, and the Director of Information Technology. In addition to hands-on training provided by university personnel, online resources were utilized from NSLDS, Clearinghouse, and the United States Department of Education. The policies and procedures for enrollment reporting has been strengthened, and includes the following reporting schedule: a student roster schedule will be submitted every 30 days. The exceptions report will be reviewed immediately and will be corrected within 10 days. Within 15 days of the end of each semester, a list of graduated students will be submitted to NSLDS. Exceptions will be corrected immediately to ensure all records in NSLDS match the student’s record. The university is confident that the finding related to enrollment reporting has been resolved. Enrollment files are being submitted every 30 days. Summer 2024 completers graduated on August 9, 2024. These students were reported through Clearinghouse, exceptions were addressed, and enrollment statuses of “Graduated” show on NSLDS as certified on September 13, 2024. The schedule of enrollment and reporting and graduation reporting will ensure that the statuses will be accurate in NSLDS. Responsible Person Rose Mulkey, Interim Registrar Anticipated completion date Completed as of July 26, 2024.
View Audit 325158
Finding 503133 (2024-002)
Significant Deficiency 2024
Hired
MN
Eligibility
Action Taken: Each program now has dedicated team members in place to assist with file auditing and data integrity. These individuals will assist program staff to ensure that all adequate supporting documentation exists and is captured in the electronic data storage in the Workforce One database sys...
Action Taken: Each program now has dedicated team members in place to assist with file auditing and data integrity. These individuals will assist program staff to ensure that all adequate supporting documentation exists and is captured in the electronic data storage in the Workforce One database system used to track program participants. It has been determined that participants are in fact eligible upon enrollment, the inconsistencies in part have been to staff not uploading documents in a timely manner. Program Managers and Project Managers have been meeting on a regular basis with Counselors to ensure that all information has been collected, documented, and will be uploaded into the EDS system. All eligibility and documentation requirements have been reviewed with staff and any changes to those requirements will be communicated with staff.
View Audit 325145
Oak Lawn Community High School District 229
IL
Reporting § 200.512
Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearing...
Finding: The District's fiscal year 2023 Single Audit reporting package was not submitted to the Federal Audit Clearinghouse within the required time period. The Single Audit reporting package for the District's fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Corrective Actions Taken or Planned: As part of the policies and procedures update, the Business Office has included a section on compliance, with the creation of a compliance calendar to ensure all filings are completed on a timely basis including auditor and auditee certifications for the Federal Audit Clearinghouse. The Business Office will continue to follow internal policies and procedures, including deadlines for fiscal year-end process. Contact Person: Joseph McCurdy, Assistant Superintendent/CSBO Anticipated Completion Date: October 31, 2024
View Audit 325137
Finding 503116 (2024-002)
Significant Deficiency 2024
Saint Martin's University
WA
Student Financial Aid Special Tests & Provisions Reporting
Special Tests and Provisions – Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance - Federal Assistance Listing Number 84.063, 84.268 Recommendation: The auditors recommend the University further educate and train those involved in the reporting of enrollment status ch...
Special Tests and Provisions – Enrollment Reporting – Significant Deficiency in Internal Controls over Compliance - Federal Assistance Listing Number 84.063, 84.268 Recommendation: The auditors recommend the University further educate and train those involved in the reporting of enrollment status changes to the NSLDS. The auditors also recommend the University review our documented policies and procedures and ensure controls exist and are well documented in order to ensure enrollment data is reported timely and accurately to NSLDS. Action taken: The Director of Financial Aid will continue education on enrollment reporting requirements. The Director and the Registrar will continue to work together on enrollment reporting requirements. The Director of Financial Aid will now report withdrawals due to R2T4, as well as conferrals, to the National Student Loan Data System directly once the University receives notice of either withdrawal or completion of a degree. Weekly, withdrawals for R2T4 are monitored and reported and now SFA will report directly to NSLDS to avoid any lag time in relying on reporting to the Clearinghouse. At the end of each term, after the Registrar has conferred degrees, SFA will also acquire the list of students who have graduated and report their graduation status to NSLDS. Name of Responsible Party: Erin Schaffer Anticipated completion date: 9/30/2024
View Audit 325123
Finding 503110 (2024-001)
Significant Deficiency 2024
Saint Martin's University
WA
Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking
Gramm-Leach-Bliley Act – Student Information Security – Significant Deficiency in Internal Controls over Compliance – Federal Assistance Listing Number 84.063, 84.268, 84.007, 84.033, 84.379, 84.038 Recommendation: The auditors recommend the University review the compliance requirements and update o...
Gramm-Leach-Bliley Act – Student Information Security – Significant Deficiency in Internal Controls over Compliance – Federal Assistance Listing Number 84.063, 84.268, 84.007, 84.033, 84.379, 84.038 Recommendation: The auditors recommend the University review the compliance requirements and update our written policy to ensure that it addresses all the required elements. Action taken: The CIO, Mary Donahoo, worked in conjunction with prior CFO to create a timeline for implementation for the requirements of GLBA. The Information Technology Services (ITS) department had begun policy development pertaining to the Gramm-Leach- Bliley Act (GLBA) specific elements in 16 CFR 314.4 during fiscal year 2024 but was unable to complete all the required implementations. The ITS department implemented, during fiscal year 2024, improvements to cyber security and minor elements of GLBA, including multifactor authentication. The action plan anticipates completion of all elements of GLBA by the end of the calendar year. Name of Responsible Party: Mary Donahoo Anticipated completion date: 12/31/2024
View Audit 325123
Finding 503100 (2024-002)
Significant Deficiency 2024
Morrison Institute of Technology
IL
Reporting Student Financial Aid
Condition - Student enrollment reporting was not performed by the Institute after September 2023. Corrective Action Plan - The Financial Aid Officer will continue to pursue ongoing training through FSA, NASFAA and ISAC to ensure that all reporting is done in a timely manner as required by regulatio...
Condition - Student enrollment reporting was not performed by the Institute after September 2023. Corrective Action Plan - The Financial Aid Officer will continue to pursue ongoing training through FSA, NASFAA and ISAC to ensure that all reporting is done in a timely manner as required by regulations. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2024
View Audit 325103
Finding 503096 (2024-001)
Significant Deficiency 2024
Morrison Institute of Technology
IL
Eligibility Student Financial Aid Reporting
Condition - The Institute had the following changes that have not been updated in the Officials section on their ECAR: • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in March 2024. • A Board Member was no longer serving the institutio...
Condition - The Institute had the following changes that have not been updated in the Officials section on their ECAR: • A Board Member was no longer serving the institution as of May 2021. • A Board Member was added to the Board in March 2024. • A Board Member was no longer serving the institution as of May 2024. • A Financial Aid Officer was no longer active at the institution as of September 2023. • A new Financial Aid Officer was active at the institution as of September 2023. Corrective Action Plan - The Institute will review current procedures and adjust accordingly to ensure timely ECAR updates. Contact Person, Title and Phone Number - Chris Scott, President, (815)-772-7218, Ext. 212 Anticipated Completion Date - August 1, 2024
View Audit 325103
Knoxville Voa Elderly Housing, Inc. (maud Booth Gardens)
LA
Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,049. Management will ensure that the security deposits are properly funded in the future.
Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,049. Management will ensure that the security deposits are properly funded in the future.
View Audit 325087
Finding 503065 (2024-001)
Significant Deficiency 2024
Township of Pointe Aux Barques
MI
Finding 2024-001 Considered an instance of noncompliance Recommendation: We recommend the Township approve all budget amendments for their governmental funds prior to the end of the fiscal year. Action to be taken: We acknowledge that the instance of noncompliance occurred. We will take better care ...
Finding 2024-001 Considered an instance of noncompliance Recommendation: We recommend the Township approve all budget amendments for their governmental funds prior to the end of the fiscal year. Action to be taken: We acknowledge that the instance of noncompliance occurred. We will take better care in the future to ensure that all budget amendments are approved before the end of the respective fiscal year.
View Audit 325037
Finding 503064 (2023-002)
Significant Deficiency 2024
Township of Pointe Aux Barques
MI
Significant Deficiency Internal Control / Segregation of Duties
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 325037
Finding 503063 (2023-001)
Significant Deficiency 2024
Township of Pointe Aux Barques
MI
Reporting Significant Deficiency Internal Control / Segregation of Duties
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial ...
Findings 2023-001 & 2023-002 Considered a significant deficiency Recommendation: It is recommended that the Township acquire the expertise necessary to complete the year-end accounting procedures, to prepare the Township’s accounting records needed for the audit, and to prepare the annual financial statements including the required disclosures in accordance with U.S. generally accepted accounting principles. Action to be taken: We acknowledge these findings and agree that these recommendations would help strengthen internal controls. However, due to the cost of implementing these recommendations, we believe the cost of obtaining the necessary expertise would out-weigh the benefit. We will continue to request assistance from our financial statement auditors for these nonattest services.
View Audit 325037
Manitowoc Voa Housing, Inc. (manitowoc Shores)
LA
Questioned Costs
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
Management agrees with the finding. Management will ensure that HUD's approval is obtained in the future.
View Audit 325002 Questioned Costs: $1
Camden Cty Voa Elderly Hsg Foundation INC (lindenwold Towers)
LA
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $110,592. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $110,592. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
View Audit 325000
Asheville Voa Elderly Housing, INC (laurel Wood)
VA
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84,416. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $84,416. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
View Audit 324998
Houston Voa Elderly Housing, INC (lakeview Place)
VA
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $862. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $862. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
View Audit 324996
Gibbstown Voa Elderly Housing, Inc. (homestead at Harmony)
LA
Management agrees with the finding. The replacement reserve deficiency was funded July 19, 2024, in the amount of $3,400. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded July 19, 2024, in the amount of $3,400. Management will ensure the replacement reserve deposits are made on a timely basis in the future.
View Audit 324990
Delta Voa Elderly Housing, INC (heaven's View Apts)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amount of $21,174. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency will be funded in the amount of $21,174. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 324982
Fredericksburg Voa Elderly Housing, INC (evergreen Villa)
VA
Management Agrees with the finding. The security deposit deficiency was funded on July 3, 2024 in the amount of $500. Management will ensure that the security deposits are properly funded in the future.
Management Agrees with the finding. The security deposit deficiency was funded on July 3, 2024 in the amount of $500. Management will ensure that the security deposits are properly funded in the future.
View Audit 324971
Finding 503018 (2024-001)
Significant Deficiency 2024
Dean College
MA
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition ...
Finding – Special Tests and Provisions: Enrollment Reporting – Federal Direct Student Loans, Assistance Listing Number 84.268; May 31, 2024 Award Year; U.S. Department of Education Condition Of the 17 students selected for enrollment reporting testing, 4 students within the sample were reported to NSLDS outside the maximum 60-day window. This was not a statistically valid sample. View of Responsible Officials and Planned Corrective Actions Effective with the 2023-2024 Academic Catalog year, Dean College implemented a leave of absence policy (LOA) and a medical leave of absence policy (MLOA). These are intended as a temporary interruption of a student’s program of study for a semester. In the case of an MLOA, the reason for the leave is for health reasons (physical, mental or emotional). Extensions of a leave may be granted on a semester-by-semester basis for up to two years. Students on LOA or MLOA must notify the College after the end of their semester’s leave to indicate if they are planning to return in the subsequent semester, if they want to extend their leave by a semester, or if they are withdrawing from the College. As noted in the catalog, from a financial and financial aid perspective, both types of leave (LOA, MLOA) are treated the same as a withdrawal and is reported as such to the National Student Clearinghouse. Medical withdrawals and voluntary withdrawals are reported as withdrawals. Dean College also has a medical withdrawal policy and a voluntary withdrawal policy. These are not temporary interruptions of a student’s studies with an intent to return but are full withdrawals and reported as such. Students who later decide that they do want to return to Dean College must complete the readmission application. In this situation, it appears that the internal code used to record students who were leaving for medical reasons triggered a leave of absence coding to the Clearinghouse, not a withdrawal code as intended by College policy. Dean College reviewed all processes related to leaves of absence, medical leave of absence, and withdrawals, including all coding, to ensure that this does not happen in the future. Coding updates have been implemented, and we will monitor students during the Fall 2024 semester to ensure they are reported appropriately. Responsible Officials: Colleen Crane Expected Completion Date: 8/9/2024
View Audit 324963
Spectra Health
ND
Cash Management
2024-001 Sliding Fee Adjustments Contact Person – Mara Jiran, COO Planned Corrective Action – Trainings will be held for billers on applications of federal/state reimbursement charges and polices. Completion Date – Fiscal year 2025
2024-001 Sliding Fee Adjustments Contact Person – Mara Jiran, COO Planned Corrective Action – Trainings will be held for billers on applications of federal/state reimbursement charges and polices. Completion Date – Fiscal year 2025
View Audit 324954
Finding 503000 (2024-001)
Significant Deficiency 2024
Thi-8 Hud Project No. 071-Hh010
IL
HUD Housing Programs Reporting Significant Deficiency
Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance o...
Finding Number: 2024-001 Condition: The Corporation withdrew a total of $44,190 from the replacement reserve account when only $22,095, representing the 50% deposit, was approved by HUD in advance of the withdrawal. The remaining $22,095 was withdrawn without obtaining approval from HUD in advance of the second withdrawal. Planned Corrective Action: Management should obtain approval from HUD via form 9250 prior to withdrawing funds from the replacement reserve. Management added an additional level of control by requiring all nonrecurring THI-8 spending be approved by Manager of Real Estate Accounting prior to contract approval. Such approval will alert the manager to seek replacement reserve approval, where applicable. Contact person responsible for corrective action: Shijo Joseph, Manager of Real Estate Accounting Anticipated Completion Date: August 4, 2024
View Audit 324936
Waverly Central School District
NY
Procurement, Suspension & Debarment Cash Management School Nutrition Programs
Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the School District has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to change the revenue. The School District will c...
Corrective Action Plan School District management agrees with condition, cause, and recommendation. With this overage, the School District has purchased some new equipment for the cafeteria. Since the School District is CEP, there is no option to change the revenue. The School District will continue upgrading the kitchens with the excess. Expected Correction Date: June 30, 2025 Contact: Kathy Rote, School Business Administrator (607) 565-2841 15 Frederick St. Waverly, NY 14892
View Audit 324935
« 1 905 906 908 909 2234 »