Corrective Action Plans

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S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the Project paid payroll expenses belonging to other projects. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2025 S3800-150 Response Management will retu...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the Project paid payroll expenses belonging to other projects. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2025 S3800-150 Response Management will return $40,399 to the Project. S3800-160 Contact Person First Name Mary S3800-180 Contact Person Last Name Loesche
View Audit 367924 Questioned Costs: $1
To whom it may concern: D’Youville Senior Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in t...
To whom it may concern: D’Youville Senior Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Assistance Listing Number: 14.157 Award Period: Year ended December 31, 2024 Criteria: Federal regulations require that project funds may only be used for expenses that are reasonable and necessary to the operation of the project. Condition: The Project’s internal controls related to cash disbursements state that expenditures be authorized to ensure they relate to that project and shared costs are properly allocated between the sole member’s projects. Questioned Costs: $24,331 Context: It was noted that there were five instances where cash disbursements were made to the project’s related parties for costs allocated to the project that were subsequently discovered to be erroneously charged to the project. Effect: Expenses were paid out of project funds that did not relate to the project. Recommendation: We recommend that all allocated intercompany costs be reviewed by an appropriate level of management before being charged to the project. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement procedures to ensure proper allocation and documentation of intercompany transactions. $15,163 has been returned to the project as of December 31, 2024 and the remaining balance was returned in 2025. Name of contact person responsible for corrective action: Corrinne Schindler.
View Audit 367899 Questioned Costs: $1
2024-2 Allowable costs-credit cards – Assistance Listing Number 11.307 Recommendation: We recommend that management implement a more robust internal control system to ensure all federal expenditures are supported by proper documentation. Explanation of disagreement with audit finding: We believe the...
2024-2 Allowable costs-credit cards – Assistance Listing Number 11.307 Recommendation: We recommend that management implement a more robust internal control system to ensure all federal expenditures are supported by proper documentation. Explanation of disagreement with audit finding: We believe the costs referred to were indeed for allowable expenses under the federal program. We will however start to maintain all original source documentation. Action taken in response to finding: Management has required all original source documentation be maintained regardless of dollar amount. Name of contact person responsible for corrective action: Anthony Wigglesworth, Executive Director Corrective action plan has been implemented in 2025.
View Audit 367888 Questioned Costs: $1
U.S. Department of Commerce, Philadelphia Works, Inc. 2024-1 Direct Labor Costs – Assistance Listing Number 11.307 Recommendation: We recommend that the PALM utilize a time management software which integrates with their payroll processing, to easily identify direct labor costs related to the federa...
U.S. Department of Commerce, Philadelphia Works, Inc. 2024-1 Direct Labor Costs – Assistance Listing Number 11.307 Recommendation: We recommend that the PALM utilize a time management software which integrates with their payroll processing, to easily identify direct labor costs related to the federal program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a new time management software in 2025 to track and manage direct labor costs relating to the administration of federal programs.
View Audit 367888 Questioned Costs: $1
Continued training of cost center managers. Throughout the summer we have had the Finance Manager training Community Eds administrative team and responsible grant managers to get compliance with Time and Effort requirements.
Continued training of cost center managers. Throughout the summer we have had the Finance Manager training Community Eds administrative team and responsible grant managers to get compliance with Time and Effort requirements.
Finding 2024-001 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of ...
Finding 2024-001 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over compliance it was noted that one expense charged to the 2023 Hi Quality Instructional Materials grant major program was not an allowable expenses. Criteria: Costs charged to the 2023 Hi Quality Instructional Materials grant major program should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our review of expenses charged to the 2023 Hi Quality Instructional Materials grant it was noted that one expense that was charged to the grant whose service period was outside the period of performance and thus an unallowable cost. Effect: Town of Bellingham was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: $2,170.00 Cause: The District utilized the FY2023 Hi Quality Instructional Materials grant to fund subscription(s) that support organizational assessment data results for Social & Emotional learning, with the understanding that the subscription started during the grant's timeframe but did not consider that the subscription would extend beyond the grant period. Identification as a Repeat Finding: N/A Recommendation: We recommend the Town of Bellingham follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Director of Finance Estimated Completion Date: September 1, 2025 Action Taken: The District will not utilize grant funds to support subscriptions that span outside of the grant-funding timeframe.
View Audit 367881 Questioned Costs: $1
Federal program: FAL 21.027, Coronavirus State and Local Fiscal Recovery Funds Significant deficiency Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure accurate financial reporting and safeguard assets. Downstreet’s internal contro...
Federal program: FAL 21.027, Coronavirus State and Local Fiscal Recovery Funds Significant deficiency Criteria: Management is responsible for designing, implementing, and maintaining effective internal controls to ensure accurate financial reporting and safeguard assets. Downstreet’s internal control procedures require the Vermont Housing Improvement Program (VHIP) expenditure tracking spreadsheets to be updated and reviewed prior to disbursements of VHIP grant funds to grant awardees. Condition: During testing of the VHIP grant fund disbursement process, the auditor found that the control designed to ensure all payments were supported by adequate documentation was not operating effectively. Corrective action plan: Downstreet has revised the VHIP approval process to ensure invoices and tracking sheets are verified before disbursement, with documentation uploaded to client files. Staff roles within the Homeownership Center have been realigned to improve accuracy, and a new staff member now supports the program, with responsibilities that include auditing files at disbursement to confirm completeness. All corrective actions have been implemented as of September 2025. Responsible official: Schuyler Anderson, CFO/COO
FINDING #2024-004: Written Uniform Guidance Policies Responsible Individuals: Jessicca McKeown, Finance Officer Corrective Action Plan: The City is working on developing written Uniform Guidance policies. Anticipated Completion Date: Ongoing
FINDING #2024-004: Written Uniform Guidance Policies Responsible Individuals: Jessicca McKeown, Finance Officer Corrective Action Plan: The City is working on developing written Uniform Guidance policies. Anticipated Completion Date: Ongoing
To ensure compliance with applicable regulations, the Domestic and Foreign Missionary Society (Society) requires employee whose compensation is charged to the Federal grant-funded programs to complete monthly timesheets to document their actual time spent on those programs. In two instances, employe...
To ensure compliance with applicable regulations, the Domestic and Foreign Missionary Society (Society) requires employee whose compensation is charged to the Federal grant-funded programs to complete monthly timesheets to document their actual time spent on those programs. In two instances, employees whose compensation was charged to the programs were terminated from employment and did not complete time sheets prior to their termination. Supervisors were subsequently able to verify the allocation of their time to the programs and the amounts charged to grants, and the audit did not note any instances of noncompliance. Management will strengthen internal controls in the future to ensure that final time sheets are obtained and verified by supervisors prior to the termination of any employees whose compensation is charged to the programs.
IBBG will strengthen its cash management procedures to ensure compliance with federal reimbursement and advance payment requirements. Corrective actions include: • Implementing a written cash management policy outlining the requirement to disburse funds prior to reimbursement requests and the three-...
IBBG will strengthen its cash management procedures to ensure compliance with federal reimbursement and advance payment requirements. Corrective actions include: • Implementing a written cash management policy outlining the requirement to disburse funds prior to reimbursement requests and the three-day window for advance requests. • Requiring dual review by the Finance & Operations Director and Executive Director before submission of all federal drawdowns. • Establishing a monthly reconciliation process to confirm drawdowns match disbursed costs. • Training will be provided to staff involved in the cash management process to ensure consistent implementation and adherence to best practices.
Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement contro...
Cash Management Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof implement controls to ensure anadequate review process is in place to review reimbursement requests to determine anddocument the request is properly supported and in compliance with the grant agreement. Explanation of disagreement with audit finding: There is no disagreement with the auditfinding. Action taken in response to finding: State Directors review and approve all invoices prior to submission to the state. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: January 1st, 2025
Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Sh...
Allowable Costs – Nonpayroll Disbursements Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure internal controls are in place and operating effectively so that when changes in vendors involved in the financial reporting process occur there is an evaluation of the electronic evidence of the performance of internal controls and other data to ensure needed documentation is retained or continues to be accessible in line with their record retention policies and requirements of the grant agreements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In April 2024, Shatterproof implemented Bill Spend & Expense (Divvy), a cloud-based platform designed to automate receipt tracking, provide a clear audit trail for expense coding, and support a streamlined approval workflow. Name of the contact person responsible for corrective action: Young Kim Planned completion date for corrective action plan: 4/1/2024
View Audit 367790 Questioned Costs: $1
Allowable Costs - Payroll Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure...
Allowable Costs - Payroll Block Grants for Prevention and Treatment of Substance Abuse – Assistance Listing No. 93.959 COVID-19 - Substance Abuse and Mental Health Services Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend Shatterproof ensure monthly certifications of time allocations by employees and their supervisors are performed and documented on a consistent basis. In addition, we recommend Shatterproof retain approval of the payrates entered into the HRIS and used to pay employees and ensure controls exist to ensure the proper rates are used. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: • Time certifications for employees involved in federal grants are completed monthly and signed by both the employee and their supervisor. • Pay increases were historically reviewed and approved by the CEO in a final meeting with the CFAO and Sr. Vice President of HR but no formal approval was retained. Going forward, the CEO will document approval of salary changes via email after the meeting. Names of the contact persons responsible for corrective action: Ellen Duffey and Young Kim Planned completion date for corrective action plan: January 1st, 2025
View Audit 367790 Questioned Costs: $1
FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Au...
FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Auditor Contact Phone Number: (812) 268-4491 Email: ascarbrough@sullivancounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We understand no allowable cost policy was ever implemented by the County Commissioners and County Council. County officials will work together to make such policy based on Federal Guidelines, which include guidelines that donations not allowable. Expenditures and documentation will be reviewed to verify that future federal funds are not used for donations. Completion Date: March 1, 2026
View Audit 367771 Questioned Costs: $1
The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was ...
The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was created and filled to handle grants management functions which ensures proper quarter end dates and expenditures appropriate for the period are reported. Under this process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.
Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of d...
Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. American Institute For Foreign Study Foundation, Inc. has been charging the correct actual hours and the actual rates that have been approved in the budget. What has not been adjusted and captured are the raises that individuals get during the time they are working on the grant (which cross a calendar year). This would result in more salary being charged to the grant. In the future, we will ensure any employee rate increases get charged to the grant so that we do not under charge the grant. Action taken in response to finding: Management will ensure the actual salary is ultimately charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31 , 2025
Corrective action steps were taken at 12/31/24 to ensure proper modified accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Office accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County....
Corrective action steps were taken at 12/31/24 to ensure proper modified accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Office accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County. It is important to note that under SLFRF Reporting and Compliance guidance, expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied . We report on a cash basis and due to this reason, we did not monitor that all SLFRF related expenditures were accrued at year end 2023.
Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Ti...
Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Timetable of dates for performance of planned corrective action steps, including completion date: This process was written into our policy and procedures manual (attached) which was awaiting HUD’s review and will be implemented in the 3rd quarter of 2025 to align with the CDBG 2025 program year. Accruals for the end of 2025 will be submitted before January 2026.
ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and proper...
ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and properly record them in JDE. ACED will re-examine all cross-charges to identify charges that were not properly recorded in JDE.
View Audit 367739 Questioned Costs: $1
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.
IN 2025, REVIEWS WERE PUT INTO PLACE TO ANALYZE IF A PROJECT WOULD MEET FEDERAL COMPLIANCE REQUIREMENTS WHEN FUNDING SOURCES ARE BEING DETERMINED. FOR FUTURE PROJECTS, IF FEDERAL FUNDING WILL BE USED ON A PROJECT AFTER CONSTRUCTION BEGINS, WE WILL REASSESS TO DETERMINE IF COMPETITIVE BIDDING IS FEAS...
IN 2025, REVIEWS WERE PUT INTO PLACE TO ANALYZE IF A PROJECT WOULD MEET FEDERAL COMPLIANCE REQUIREMENTS WHEN FUNDING SOURCES ARE BEING DETERMINED. FOR FUTURE PROJECTS, IF FEDERAL FUNDING WILL BE USED ON A PROJECT AFTER CONSTRUCTION BEGINS, WE WILL REASSESS TO DETERMINE IF COMPETITIVE BIDDING IS FEASIBLE.
View Audit 367716 Questioned Costs: $1
Corrective Action Taken Management concurs with the finding. The Organization transferred $151,099.42 from its operating funds back into the SFSP program account prior to the financial statements being available to be issued, thereby restoring the unallowable charge. Additionally, to prevent recurre...
Corrective Action Taken Management concurs with the finding. The Organization transferred $151,099.42 from its operating funds back into the SFSP program account prior to the financial statements being available to be issued, thereby restoring the unallowable charge. Additionally, to prevent recurrence, the Organization obtained competitive bids and received approval for a written payroll services contract before June 2025, in advance of the start of the camp season (i.e. the Organization’s operating period). This process was conducted in accordance with federal procurement requirements. Planned Ongoing Corrective Action: The Organization has strengthened its procurement and contract approval procedures to ensure all future contracts funded by the SFSP are subject to competitive bidding, documented in writing, and approved by the State agency prior to charging costs to the program. Responsible Official: Chaim Mendel Friedman, Camp Program Administrator, is responsible for overseeing corrective actions and ensuring compliance with procurement standards and cost allowability requirements. Completion Date of Corrective Actions: Corrective actions were completed prior to the date the financial statements were available to be issued, with continuing oversight in subsequent program years.
View Audit 367698 Questioned Costs: $1
Finding 1155386 (2024-003)
Material Weakness 2024
FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the fi...
FINDING 2024-003 Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Shelley Mawhorter Contact phone and email: shelley.mawhorter@nobleco.gov 260-564-1979 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Noble County Auditor is now the SAM Coordinator. As suggested by SBOA, the County Auditor will run an expenditure report to check which vendors are close to or being paid more than $25,000. A SAM report will be run on each vendor regardless of federal monies or not. A SAM file will be kept with our Annual Report file for reference. Anticipated Completion Date: We will have the Corrective Action Plan implemented by December 31, 2025.
2024-001 Reporting Corrective action planned: For employee expenses calculation for the Uniform Data System (UDS) reporting annual accrued PTO calculations will not be used. Anticipated completion date: Complete date of this corrective action plan is immediate. The next UDS report is due 2/15/2026. ...
2024-001 Reporting Corrective action planned: For employee expenses calculation for the Uniform Data System (UDS) reporting annual accrued PTO calculations will not be used. Anticipated completion date: Complete date of this corrective action plan is immediate. The next UDS report is due 2/15/2026. For the 2025 UDS report accrued PTO for employees will not be included employee expenses. Contact person responsible for corrective action: Margaret Cox CFO mcox@wyhealthworks.org
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