Corrective Action Plans

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May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the in...
May 31, 2024 Finding 2023-001: Allowable Costs/Cost Principles, Reporting, and Special Tests and Provisions Industrial Development Authority Corrective Action Plan: To ensure financial statements, Federal tax returns, Personal Financial Statements, and insurance renewals are received annually the invoice for December will include a reminder, with appropriate due dates, to the borrower. Additionally, in January a separate letter will be sent to each borrower requesting the updated information. Finally, a member of the Business Development staff will be responsible for calling any borrower that fails to comply and request the information. A member of the Business Development staff will perform an annual site visit to each borrower. The individual responsible for filing the ED-209 reports is no longer employed at Allegheny County Economic Development. To ensure the reports are prepared in a correct manner and submitted in a timely manner a member of the Business Development staff will be trained on how to complete and submit the report. In 2024 a reviewing routing procedure was initiated where the reports were circulated for review by the Assistant Director, Operations, Sr. Finance Manager, and Deputy Director review the reports prior to submission. To ensure the reports are submitted timely staff will be required to circulate the report for review at least two weeks prior to the deadline. Additionally, a member of the Fiscal staff will be responsible for reconciling the ED-209 reports with the Authority's financial records and balances. Finally, a checklist for each loan will be provided to each staff member to ensure that all documents are received and kept in the appropriate file. For all new loans a Manager will be responsible for reviewing each file prior to and at closing to ensure that all documents have been reviewed.
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify ...
Planned Corrective Action: Management of the Health Board have placed appropriate measures to oversee the internal control process of the month and year-end close. The accounting staff will prepare the transactions and the controller will approve it accordingly and the Director of FP&A will rectify them whenever FFR reports are completed. We have implemented strong internal control by separating the preparation of the month and year end reporting to be done by staff accountant and approved by Controller or Director of FPA. In addition, the CFO is reviewing month-end reconciliations on a quarterly basis. Name of Responsible Party: Zecharias Mesgane, CMA, Director of FP&A Anticipated Completion Date: September 30, 2024.
View Audit 309158 Questioned Costs: $1
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the au...
Finding 2023-002 Material weakness in internal controls over compliance and instances of noncompliance related to allowable costs. Repeat Finding Yes. 2022-04 Contact Person(s): Beth Mizushima, Chief Operating Officer, mizushimab@crhn.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Not applicable. Corrective action planned: We agree that all awards should be charged the actual allocation percentages of time and effort. It is our assessment that staffing turnover did contribute to challenges with the set-up and deployment of Paylocity in Fall of 2022. We are committed to improving our time and effort system. Currently, we are in the process of migrating accounting and payroll functions to new systems. Additionally, we have dedicated a fiscal staff member’s time to review all payroll expenditures and adjust as needed prior to our next draw. Anticipated completion date: April 30, 2024.
View Audit 309096 Questioned Costs: $1
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public account...
CORRECTIVE ACTION PLAN Oversight Agency for Audit: U.S. Department of Elementary and Secondary Education The Old Colony Regional Vocational Technical High School respectfully submits the following corrective action plan for the year ended June 30, 2023. Name and address of independent public accounting firm: Powers & Sullivan, LLC 100 Quannapowitt Parkway, Suite 101 Wakefield, MA 01880 Audit period: July 1, 2022 through June 30, 2023 The finding from the June 30, 2023, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. DEPARTMENT OF EDUCATION Passed through Massachusetts Department of Elementary and Secondary Education Special Education Cluster Special Education Grants to States – Federal Assistance Listing Number 84.027 2023-001 – Controls for Monitoring Payroll Charged to the Grant Views of Responsible Officials and Planned Corrective Actions: Management agrees with the findings and for the school year 2023-2024, the District will ensure that all payroll expenditures charged to the special education grant are supported with documentation regarding the eligibility of the employees paid out of the grant, as well as documentation that payroll charged to the grant was time spent on accomplishing grant objectives (i.e. time and effort certifications).
Finding 401013 (2023-001)
Significant Deficiency 2023
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the Universit...
Finding NO. 2023-001 View of University of Guam and Corrective Action Plan: The University acknowledges the finding. The University has an approved indirect cost agreement for use on grants, contracts, and other agreements with the Federal Government. This agreement is accessible on the University’s website and has been disseminated to all accountants responsible for grants and indirect cost calculations. The accountants are trained to use the allowable base as per the agreement when calculating indirect costs. We believe that this was a one-time oversight due to the nature of the grant. As lost revenues associated with the COVID-19 pandemic is allowable under the Higher Education Emergency Relief Fund (HEERF) Minority Serving Institutions grant, the cost was subsequently reclassified to its appropriate category. Additionally, we will provide further training and regular refresher courses for the accountants. Name of Contact Person: Abigail Martin, Comptroller Proposed Completion Date: Ongoing
The Director, Workforce Development Specialist, and fiscal assistant will reach out to other Areas to help develop a plan/procedure that will track Youth spending.
The Director, Workforce Development Specialist, and fiscal assistant will reach out to other Areas to help develop a plan/procedure that will track Youth spending.
Finding 400914 (2023-002)
Significant Deficiency 2023
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 202...
Finding Number 2023-002 Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Assistance Assistance Listing Number: 16.575 Pass-Through Agency: Washington State Department of Commerce Pass-Through Numbers: F21-31219-201, F22-31219-815 Award Period: July 1, 2023 – June 30, 2026, October 1, 2023 – June 30, 2025. Type of Finding Significant Deficiency in Internal Control over Compliance –Period of Performance. Other Matter – Noncompliance with Period of Performance Requirements. Corrective Action to be Taken API Chaya implements controls to ensure expenditures are recorded in the correct Federal grant year, paying particular attention to quarterly invoices and expenditures. Completion of Action Corrective Action was completed April 24, 2024. Controls in place. Agency Response There is no disagreement with the finding. Agency Contact Responsible for Corrective Action Tina Masuda-Draughon at tina@apichaya.org
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Progr...
Finding: Certain timecards were not properly approved prior to payment of the payroll expenditure within Assistance Listing #10.555 and #10.553 in regards to the Child Nutrition Program. Response: This took place during a period of transition in management personnel within the Child Nutrition Program. The Chief School Finance Officer (CSFO) has implemented the following procedure: If a timesheet has not been approved by a supervisor, the timesheet will be deleted from the payroll run that month and payment will be delayed until the supervisor approval is obtained or approval is granted by the CSFO. Completion date: April 1, 2024.
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement w...
In accordance with HUD regulations, entities should not make unauthorized distributions of Project. The Project paid expenses for an adjacent project. The Corporation paid non-project expenses from Project funds. The Project is noncompliant with HUD regulatory agreement. Management is in agreement with the finding, amounts were paid for non-project expenses.
View Audit 308886 Questioned Costs: $1
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documente...
2023-002 Approval of Living Allowance Payments: Management Response: Management will include others on correspondence regarding approval of payroll, which will help detect when an approval of payroll is not made timely. If payroll is not approved before paid, then Management will perform a documented review to ensure payroll payments are proper. Management will also develop a policy to stop living allowance payments timely when a member will not meet their service hour obligation. Responsible Person: Lisa Moore, Executive Director Anticipated Remediation Date: Fiscal year ending August 31, 2024
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
The district will contact the Arkansas Division of Elementaiy and Secondary Education for guidance on returning the funds and the district will take care to make sure all unallowable expenditures are not included in the calcu lation for indirect cost taken in the future on all federal funds.
View Audit 308847 Questioned Costs: $1
Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has take...
Management Response: CLUES’ financial management detected an oversight in billing a specific unallowable cost to certain grants that fund our Behavioral Health (“BH”) clinics. The oversight was promptly investigated, and we immediately remedied the situation with the affected funders. CLUES has taken action to prevent similar potential errors in the future. Two of our grants account for the majority of the improper billing total. The funders agreed that we can charge other billable expenses not previously covered. CLUES expended all funds with the funder’s approval. This matter was resolved and reported to the funder’s satisfaction. Action taken in response to finding: Management immediately identified the scope of the billing discrepancy, contacted the funders to resolve it, and have incorporated training and monitoring procedures internally to ensure we do not inadvertently bill such unallowable costs again. Proper review processes have been implemented to detect and prevent similar findings in the future. Name of the contact person responsible for corrective action: Ryan Robinson (VP of Finance & Administration) Planned completion date for corrective action plan: This matter was resolved in May 2024.
It is the policy that either Marlon Mitchell or James Kilgore approves expenditures of the programs. FirstFollowers is not in the habit of initialing the invoices, so we will purchase a stamp to provide physical evidence that the invoice requests and/or receipts have completed the review steps. Eith...
It is the policy that either Marlon Mitchell or James Kilgore approves expenditures of the programs. FirstFollowers is not in the habit of initialing the invoices, so we will purchase a stamp to provide physical evidence that the invoice requests and/or receipts have completed the review steps. Either Marlon or James will date/initial with the approval stamp. All the contractors and employees have a yearly review of their salary and/or hourly rates. Those contracts are written and kept in the files of FirstFollowers and were provided to CliftonLarsonAllen upon request. We will continue to update these contracts each fiscal year and ensure that the contracts are reviewed by the Board of Directors and noted in the minutes.
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CC...
Finding 2023-001: Allowable costs – significant deficiency in internal controls over compliance and compliance finding. Management Response CCGD was issued monitoring findings by HHSC for the monitoring period October 2021 (FY 21) -November 2022 (FY 22) in April 2023. As a result of that finding, CCGD received a finding in its 2022 audit. Because of the timing of the findings, as noted in the 2023 audit report, there was not time to resolve the issue before 2023. Therefore, even though the below described plan was implemented in 2023, immediately upon receipt of the initial finding, CCGD was still issued a finding in its FY2023 audit. The notification was received in the 7th month of fiscal year 2023, the following plan has been implemented. o Timesheet and GL mismatch i. Management Response: 1. Perform an audit of existing setup of HRIS-Paycom system to determinecause of mismatch 2. If needed, reimplement Paycom with required setup or change vendors 3. All departments along with respective service categories werereestablished in Paycom to only display employees applicable servicecategories based their respective grants. 4. Conduct quarterly audits of timesheets and GL to ensure there are nomismatches. 5. Time study was performed on quarterly basis to ensure individualperformance complies with funders mandate. ii. Progress Update - GL and Timesheet Mismatch: 1. Audit of existing setup to review the following: a. Department(s) - revised department names/descriptions i. Made changes to all applicable employees’ setup. b. Home Allocation(s) – revised home allocation(s)i. Revised/edited the default home allocation description ii. Assigned correct default home allocation to employees c. Service Categories i. Revised/edited service categories assigned to each department 2. Observations: a. Following Paycom updates, CCGD experienced technical challenges due to software glitches which continued to result in timesheet and GL mismatches. CCGD is continuing to work with Paycom to identify and eliminate the problem. b. CCGD subsequently sought assistance from Paycom in the troubleshooting process. 3. Departmental training of timekeeping process a. Personalized standard operating procedures used b. Real-time examples/instruction provided to staff in training session(s) 4. Post-training audits conducted to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheetsiii. Future Steps and Anticipated Timeline: 1. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets 2. With an anticipated deadline completion date of December 31, 2023, for adherence of full compliance, CCGD effectively implemented system updates prior to this deadline to ensure payroll processing is now based on the actual time and effort performed. iv. Progress Update – Performance Activity Report 1. To provide further back up to time and effort, an additional option in Paycom was enabled for staff to enter notes on day-to-day activity. 2. Departmental training on this goal was performed and completed as of March 31, 2024. 3. Continuation of post-training audits to include: a. Timecard/sheet review b. GL review and comparison of timecards and sheets v. Post implementation plan and observation: CCGD is fully committed to complying with funders and audit standards. Furthermore, CCGD will continue to monitor and identify any potential errors in its payroll reporting to bring a timely solution if required. Furthermore, minor reporting errors occur in payroll GL reports on a random basis. The errors appear to be technical, and as such, we are currently working with Paycom to resolve this issue. Additionally, CCGD will continue to perform time study to ensure that all salary expenses and allocations are adhered to the respective program budget. Parties Responsible: Chief Executive Officer, Chief Financial Officer, and Director - Human Resources
2023-001Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs 1. When posting each month-end numbers in the accounting worksheet, the Controller or Chief Financial Officer will verify that the formulas are accurate and display the correct information. This check will be ...
2023-001Activities Allowed or Unallowed, Allowable Costs/ Cost Principles – Indirect Costs 1. When posting each month-end numbers in the accounting worksheet, the Controller or Chief Financial Officer will verify that the formulas are accurate and display the correct information. This check will be completed on all the formulas used to determine not only the indirect but also the direct costs in the grant. 2. After this review and verification step has been completed, the Accounting I AR and Grants Admin will create the invoice and journal entries into the accounting system, QuickBooks. 3. The grant workbook will be locked at that time to ensure that the information is not mistakenly adjusted. 4. Before requesting the funds from the federal entity (ex. National Science Foundation) or the Subaward institution, the Accounting I AR and Grants Admin will review the worksheet and verify once more that the formulas are correct and the total requested matches the invoice in QuickBooks. Steps to correct an error(s) 1. Identification of the error and correct the formula. Example, if an error is found in the indirect cost calculation, the formula will be corrected to determine the actual costs that should have been collected. 2. A new column will be created in the accounting worksheet to track changes that are made to the original invoice. a. A new invoice will be created if funds need to be requested from the entity. b. A credit memo will be created if funds are owed. This will be applied to the following months request. c. If the invoice has not been paid by the Federal entity, a revised invoice can be created and submitted for payment.
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit we...
Finding 2023-008: Compliance with Federal Wage Requirements Finding: The District did not include federal wage rate requirements in construction contracts which were partially funded with federal grant funds. Additionally, the District did not require the contractors in those agreements to submit weekly certified payrolls. Corrective Actions Planned: The District will update the language used for construction contracts and develop an internal process for the collection and retention of the required weekly certified payrolls. Expected Implementation Date: June 30, 2024 Contact Person: Dr. Frank Williams
View Audit 308771 Questioned Costs: $1
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more c...
Finding #2023-001: Type of Finding: Questioned Cost and Other Noncompliance Responsible Person Hector P. Luevano – Controller Richard Davidson – Chief Operating Officer Implementation Date January 1, 2024 Views of responsible officials and planned corrective actions Management agrees and will more closely monitor obligated and incurred expenditures near the end of reporting periods to ensure they are completed within 120 days after the close of the grant year. Future planned expenditures are to be tracked separately and not reported as expenditures until an expense is obligated or incurred by the program. Family Service will be elevating the responsibility of monitoring the execution of projects with their scheduled expenses to the Chief Operations Officer and Controller, to avoid future gaps between obligated and/or future planned expenditures, project completion and payments.
View Audit 308759 Questioned Costs: $1
Recommendation: Invoice should only be paid after approval by the entity’s consultant. Client Response: The entity will work with its consultant to reach a resolution to the finding
Recommendation: Invoice should only be paid after approval by the entity’s consultant. Client Response: The entity will work with its consultant to reach a resolution to the finding
2023-007 ALLOWABLE COSTS/COST PRINCIPLES - TIME AND EFFORT REPORTING (50000) • Time Certification Schedules: Implement semi-annual time certifications for employees funded by a single federal source and monthly certifications for employees funded by multiple sources.
2023-007 ALLOWABLE COSTS/COST PRINCIPLES - TIME AND EFFORT REPORTING (50000) • Time Certification Schedules: Implement semi-annual time certifications for employees funded by a single federal source and monthly certifications for employees funded by multiple sources.
View Audit 308733 Questioned Costs: $1
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additio...
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additionally, a thorough review of procedures has been conducted, and measures have been implemented to mitigate the previous impact of employee turnover. These strategic initiatives are expected to rectify the identified deficiency and contribute to improved effectiveness and efficiency within the accounting department.
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additio...
Management agrees with the assessment and has implemented steps at the beginning of the fiscal year 2023-2024 to address this issue. The organization has transitioned its accounting software to QuickBooks Online to enhance efficiency and streamline processes within the accounting department. Additionally, a thorough review of procedures has been conducted, and measures have been implemented to mitigate the previous impact of employee turnover. These strategic initiatives are expected to rectify the identified deficiency and contribute to improved effectiveness and efficiency within the accounting department.
Finding 2023-002, Significant Deficiency – Allowable Costs Corrective Action Plan: Goal: To ensure that duplicative expenses are not drawn down in state funding. Plan: The County identified the duplicate transaction of $20,740 reported for drawdown for Project AA 362 was due to an issue with the rep...
Finding 2023-002, Significant Deficiency – Allowable Costs Corrective Action Plan: Goal: To ensure that duplicative expenses are not drawn down in state funding. Plan: The County identified the duplicate transaction of $20,740 reported for drawdown for Project AA 362 was due to an issue with the reporting mechanism. Specifically, the report used to extract project costing details included a commitment number column, which inadvertently resulted in the creation of duplicate records for each commitment associated with a single invoice. Performance Improvement Strategies: To address this issue and prevent its recurrence in the future, immediate steps have already been taken. County Finance has amended the report to exclude the commitment number parameter, thereby eliminating the possibility of duplicate records being generated. Responsible Parties: Nursing Supervisor Brooke Hamby and Assistant Health Directors Nicole Priddy & Marie Stephens Timeframes: Brooke Hamby will reach out to the Division of Public Health, Women & Children’s Health/Children & Youth section, no later than June 15, 2024, to inform them of the Audit finding of this duplicate expense and request what the process is for returning the funds.
View Audit 308707 Questioned Costs: $1
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate con...
It is very unusual for the district to ever complete projects with unrestricted Federal funds and in this case it was in the midst of a national crisis. In the event that there are future projects, that are Federally funded in excess of $2,000, Coupeville School District (CSD) will have adequate controls for ensuring compliance with Davis-Bacon Act (Federal prevailing wage rate) requirements.
Federal Agency Name: Department of Health and Human Services Pass-Through Entity: Ramsey County Minnesota Assistance Listing Number: 93.558 Program Name: Minnesota Family Investment Program (MFIP) Finding Summary: For one employee tested, documentation was not maintained to support all hours charged...
Federal Agency Name: Department of Health and Human Services Pass-Through Entity: Ramsey County Minnesota Assistance Listing Number: 93.558 Program Name: Minnesota Family Investment Program (MFIP) Finding Summary: For one employee tested, documentation was not maintained to support all hours charged to the TANF program. Responsible Individuals: Lisa Gochanour, Accounting Manager – Stephanie Kilian, CFO Corrective Action Plan: For the employee tested the effective date of an employee status change was not clear and was subject to interpretation. We have made changes to ensure that any future documentation has clear beginning and ending dates. This will eliminate confusion of allocable hours in the future. Anticipated Completion Date: Completed. 5/1/2024
Finding 400593 (2023-003)
Significant Deficiency 2023
2023-003 – Period of Performance Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit ...
2023-003 – Period of Performance Recommendation: We recommend that PPS enhance its procedures and internal controls to ensure that expenditures are not charged to federal awards during the period of performance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of Special Education and Related services and the Portsmouth Finance department will monitor expenditures on an ongoing basis to ensure the funds are spent in accordance with the period of performance of the grant. The Finance department will review all purchases and notify the Office of Special Education if purchases are unallowable and do not follow the period of performance and have alternate suggestions on how the purchase can be made. Name(s) of the contact person(s) responsible for corrective action: Pamela Battle-Hardy, Director of Special Education and Related Services Planned completion date for corrective action plan: January 1, 2025
View Audit 308638 Questioned Costs: $1
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