Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,856
In database
Filtered Results
10,398
Matching current filters
Showing Page
6 of 416
25 per page

Filters

Clear
• Reassign roles to separate authorization, processing, and reconciliation functions
• Reassign roles to separate authorization, processing, and reconciliation functions
• Implement compensating controls where staffing limitations exist
• Implement compensating controls where staffing limitations exist
6. Staff Training and Compliance Education
6. Staff Training and Compliance Education
• Provide mandatory training on Uniform Guidance (2 CFR Part 200)
• Provide mandatory training on Uniform Guidance (2 CFR Part 200)
• Conduct annual refresher training for all relevant staff
• Conduct annual refresher training for all relevant staff
7. Review of Questioned Costs
7. Review of Questioned Costs
• Conduct a detailed review of all identified transactions
• Conduct a detailed review of all identified transactions
• Determine allowability in accordance with federal requirements
• Determine allowability in accordance with federal requirements
• Reimburse the federal program for any unallowable costs
• Reimburse the federal program for any unallowable costs
8. Monitoring and Oversight
8. Monitoring and Oversight
• Implement periodic internal audits of disbursement activity
• Implement periodic internal audits of disbursement activity
• Establish ongoing management review and compliance monitoring
• Establish ongoing management review and compliance monitoring
• Immediate corrective actions (documentation and approvals): In progress
• Immediate corrective actions (documentation and approvals): In progress
• Staff training: Within 60 days
• Staff training: Within 60 days
• Full implementation: Within 90 days
• Full implementation: Within 90 days
• Ongoing monitoring: Continuous
• Ongoing monitoring: Continuous
• Chief Financial Officer (or Finance Director): Oversight of financial controls and corrective actions
• Chief Financial Officer (or Finance Director): Oversight of financial controls and corrective actions
• Chief Executive Officer / Interim Leadership: Organizational accountability and compliance oversight
• Chief Executive Officer / Interim Leadership: Organizational accountability and compliance oversight
• Board of Directors: Governance and monitoring of corrective action implementation
• Board of Directors: Governance and monitoring of corrective action implementation
1. Title I Expenditure Documentation • All Title I payroll and non-payroll expenditures must be supported by complete documentation, including approved purchase orders, invoices, time-and-effort records, or equivalent, before any payment is processed. The Title I program coordinator will sign off on...
1. Title I Expenditure Documentation • All Title I payroll and non-payroll expenditures must be supported by complete documentation, including approved purchase orders, invoices, time-and-effort records, or equivalent, before any payment is processed. The Title I program coordinator will sign off on each transaction before submission to the Finance Director. • The Finance Director will conduct a monthly review of all Title I expenditures to verify allowability and documentation completeness under 2 CFR Part 200. 2. Stipend and Additional Compensation Approval • Any stipend, bonus, or additional compensation charged to a federal program must be approved by board resolution and reviewed for allowability under the applicable federal award before payment by the Federal Programs Coordinator. 3. Overpayment Recovery and Prevention • Payroll staff will verify active employment status for all Title I-funded employees at the start of each pay period. Any separation, leave of absence, or status change will be immediately reported to the payroll processor to prevent overpayments. 4. Federal Award Compliance Training • All staff involved in administering Title I and other federal programs will receive annual training on 2 CFR Part 200 requirements, including allowable costs, documentation standards, and approval procedures, before the start of each grant year. Attendance will be documented.
Management Response: Management agrees with the audit finding regarding internal controls over payroll. To strengthen payroll controls and ensure the accuracy and integrity of payroll processing, the organization has implemented and will continue to enhance the following procedures: Payroll is proce...
Management Response: Management agrees with the audit finding regarding internal controls over payroll. To strengthen payroll controls and ensure the accuracy and integrity of payroll processing, the organization has implemented and will continue to enhance the following procedures: Payroll is processed based on approved employee contracts, work agreements and authorized timesheets. Supervisors are responsible for reviewing and approving employee timesheets before payroll is processed. We have a new payroll manager who is ensuring that all required documentation is on file and works closely with the HR Department. We acknowledge that HR Files were incomplete due to previous staff disassembling files for HR Audits and not replacing documents to original folders. Anticipated Completion Date: In process for FY2026, we have a new payroll manager and HR Director that started in May of 2025 and both are ensuring all proper documentation is in place. Management anticipates full implementation by June 30, 2026. Responsible Party: Business Manager, Payroll Manager, Accounting Tech & HR Director.
Management will standardize the budget allocation forms to reflect approved wage rates across all employees and ensure all employees have up-to-date forms on file.
Management will standardize the budget allocation forms to reflect approved wage rates across all employees and ensure all employees have up-to-date forms on file.
View of Responsible Officials and Corrective Action Plan WESST acknowledges this finding, remains committed to continuous improvement, and has already taken proactive, substantive corrective action. During the fiscal year under review, the organization experienced a leadership transition when a new ...
View of Responsible Officials and Corrective Action Plan WESST acknowledges this finding, remains committed to continuous improvement, and has already taken proactive, substantive corrective action. During the fiscal year under review, the organization experienced a leadership transition when a new Chief Executive Officer assumed responsibility following the departure of a CEO who had served for 33 years. At the same time, WESST faced significant and sudden changes in long-term funding sources, requiring prompt financial and operational adjustments. A significant finance department change occurred in October 2025. As noted in the Statement of Condition above, no exceptions were identified after that point. In connection with this change, WESST implemented key control processes, including: o All expenses will be reviewed for allowability, allocability, and reasonableness before being charged to the grant. o Payroll charges recorded in the general ledger will be reconciled to employee time records or approved allocation schedules each month. Variances will be investigated and corrected in a timely manner. o All changes to payroll allocations require documented justification and formal review and approval. o Monthly expense reviews will be performed by the: • Staff Accountant • Program Director • Accounting Controller o These reviews will support proper classification of direct and indirect costs and help prevent inconsistent treatment Corrective Action Plan Timeline Completed implementation in March of 2026. Designation of Employee Position Responsible for Meeting Deadline Chief Executive Officer
« 1 4 5 7 8 416 »