Corrective Action Plans

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Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school ...
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for NSLDS enrollment reporting. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
Condition: The School submitted a FISAP to the U.S. Department of Education that reported inaccurate information in several data fields within the report. In addition, there was no evidence that an individual other than the preparer reviewed the report. Planned Corrective Action: The Iliff School o...
Condition: The School submitted a FISAP to the U.S. Department of Education that reported inaccurate information in several data fields within the report. In addition, there was no evidence that an individual other than the preparer reviewed the report. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. Preparation and submission of the FISAP will be completed with coordination between the VP of Business and the third-party processor. This includes a quality review process for accuracy. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students...
Condition: Due to the limited number of personnel within the Financial Aid Department, the director of financial aid is solely responsible for packaging, awarding, and disbursing to student accounts Federal Student Financial Aid (Title IV) as well as calculating return of Title IV funds for students who withdraw from the School to student accounts. The packaging of Title IV aid and the return of Title IV funds are complex calculations that are not formally reviewed by another employee. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. This third-party processing company is structured to properly segregate financial processing and includes a quality review function. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
Views of Responsible Officials: Action Against Hunger - USA will update its subrecipient monitoring procedures to ensure a formalized process for obtaining, reviewing and documenting subrecipient audit reports in a timely manner. Key personnel involved in subrecipient oversight will receive addition...
Views of Responsible Officials: Action Against Hunger - USA will update its subrecipient monitoring procedures to ensure a formalized process for obtaining, reviewing and documenting subrecipient audit reports in a timely manner. Key personnel involved in subrecipient oversight will receive additional training concerning the requirements for subrecipient monitoring in accordance with 2 CFR 200.332.
Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.
Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.
Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
The Management Agent follows the Management Agent Certification for fees only for 6.09% of the residential income collected and reimburses the Project $16.32 for collecting miscellaneous income.
The Management Agent follows the Management Agent Certification for fees only for 6.09% of the residential income collected and reimburses the Project $16.32 for collecting miscellaneous income.
The Corporation will reimburse the Project for the Management Fee Overpayment and Payroll Cost for the remaining balance of $12,526.95.
The Corporation will reimburse the Project for the Management Fee Overpayment and Payroll Cost for the remaining balance of $12,526.95.
The Corporation will register and apply for PPP Forgiveness via the SBA PPP Direct Forgiveness Portal or contact SBA Customer Service at 877-552-2692.
The Corporation will register and apply for PPP Forgiveness via the SBA PPP Direct Forgiveness Portal or contact SBA Customer Service at 877-552-2692.
The Project will adhere to the HUD rent subsidy program in accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD.
The Project will adhere to the HUD rent subsidy program in accepting applications, determining eligibility, calculating the tenant's contribution toward rent and utilities, and calculating subsidy in accordance with HUD.
The Project will perform an annual inspection to ensure compliance with the Housing Quality Standards.
The Project will perform an annual inspection to ensure compliance with the Housing Quality Standards.
The Project will follow HUD’s refunding security deposit policies and procedures by providing an itemized list to determine whether the tenant is entitled to a security deposit refund or whether the forfeited security deposit will be applied to rent and damages.
The Project will follow HUD’s refunding security deposit policies and procedures by providing an itemized list to determine whether the tenant is entitled to a security deposit refund or whether the forfeited security deposit will be applied to rent and damages.
The Project follows the HUD Handbook Unit Inspections directive by performing move-out inspections.
The Project follows the HUD Handbook Unit Inspections directive by performing move-out inspections.
The Project will follow the HUD directive in obtaining the EIV within 90 days of move-in.
The Project will follow the HUD directive in obtaining the EIV within 90 days of move-in.
The Management Agent will properly review all statement of financial position and statement of activity accounts to determine no material misstatements on a monthly basis.
The Management Agent will properly review all statement of financial position and statement of activity accounts to determine no material misstatements on a monthly basis.
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticip...
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024
Director will retrain staff on need for review and signature on all applications/recertifications. Director will ensure review od a sample of 6 cases every 4 months.
Director will retrain staff on need for review and signature on all applications/recertifications. Director will ensure review od a sample of 6 cases every 4 months.
Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this f...
Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this finding. The delinquency was caused by staff turnover in the key positions and accounting contractor delays responsible for the preparation of the Audited Statements and Schedule of Expenditures of Federal Awards. Corrective Action: The Organization has hired a Chief Operating Officer (COO) who has direct responsibility for the audit process. In addition, the Organization has engaged a new accounting group to perform the accounting tasks necessary to complete the audit timely. Project Completion date: August 2024
Finding 528485 (2023-002)
Significant Deficiency 2023
Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program ...
Since March 2024, PLC has been charging personnel costs to the program based on actual time recorded in the organization’s case management software, with quarterly audits of time to ensure accuracy. PLC also began charging non-personnel costs based on ratio tied to actual time recorded. For program costs prior to March of 2024, PLC completed a regressive analysis to determine the amount of actual time worked on the program. This process included review of time recorded in our case management software to determine which portions should have been allocated to this program and, for those staff who do not record time in the case management software, forensics analysis of their grant activities during the period to determine the actual time worked. Personnel and non-personnel costs charged to the program prior to March 2024 were recalculated based on these calculations of actual time worked on the program
View Audit 346487 Questioned Costs: $1
Finding 528439 (2023-001)
Significant Deficiency 2023
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.
2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those...
2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance. The December 31, 2018 required single audit was completed on August 25, 2023. The December 31, 2019 required single audit was completed on November 20, 2024.
Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure ac...
Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.
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