Corrective Action Plans

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1. Continue weekly updates of the 12-month rolling cash flow forecast.
1. Continue weekly updates of the 12-month rolling cash flow forecast.
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
4. Reassess account structure annually and maintain contingency agreements with the bank.
4. Reassess account structure annually and maintain contingency agreements with the bank.
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax fi...
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax filings, and third-party payroll contracts. *A secure, organized system will be implemented for storing payroll-related documents, whether physical or digital. This will include utilizing secure cloud storage or an enterprise document management system with restricted access controls. *We will conduct a quarterly review to ensure that documents are being retained for the appropriate time frame and securely disposed of when no longer required. 2. Implement Stronger Controls During Payroll Provider Transitions: *We will formalize and document the process for changing third-party payroll providers. This process will include detailed steps for due diligence, transition planning, data transfer procedures, and ensuring continuous payroll processing during the transition period. *A project team will be assigned for every payroll provider change to ensure proper planning, including backup and contingency plans, data verification, and communication with both internal and external stakeholders. *A comprehensive review of the transition will be conducted after each change, including a reconciliation of payroll records to ensure that all data is accurately transferred, and all systems are functioning properly. 3. Vendor Oversight and Service Level Agreements (SLAs): *We will ensure that future contracts with third-party payroll providers include clear Service Level Agreements (SLAs) outlining the provider's responsibilities in terms of document retention, data security, and transition procedures. This will ensure that providers maintain the necessary standards and practices for managing payroll-related documents.
View Audit 364481 Questioned Costs: $1
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Sec...
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025
The management agent agrees with the finding and the auditors’ recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplu...
The management agent agrees with the finding and the auditors’ recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
Finding 571394 (2022-004)
Significant Deficiency 2022
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
Finding Reference Number: MW2022-07 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: Certain 2022 draws were processed as advances outside grant guidelines, although these draws were p...
Finding Reference Number: MW2022-07 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: Certain 2022 draws were processed as advances outside grant guidelines, although these draws were properly recorded as advances payable in the accounting records. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI considers this finding resolved. A written drawdown procedure is now in place, requiring twotier preparation and review and, for working-capital advances, written approval from the prime funder. When the non-compliance was identified, CUAHSI suspended all NSF draws (late March 2023) until new controls were implemented. On 15 June 2023 CUAHSI completed its first draw under the revised policy; the certified SF-270 and supporting documentation were reviewed and approved by NSF. Name of Contact Person: • Jordan S Read, Executive Director • Telephone: (339)933-4660 • Email: jread@cuahsi.org Projected Completion Date: NA; is complete
Finding Reference Number: MW2022-008 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: External contract accounting staff in place during audit year 2022 failed to declare program incom...
Finding Reference Number: MW2022-008 Statement of Concurrence or Nonconcurrence: CUAHSI agrees with the finding and recommendation. CUAHSI Corrective Action: Action by CUAHSI impacting audit year 2022: External contract accounting staff in place during audit year 2022 failed to declare program income in advance of the deadline specified by NSF. Program income for 2022 was filed was filed on 3 December 2022, approximately three weeks late. Corrective actions to processes and responsibilities impacting subsequent years: CUAHSI continues to use a single payment gateway for events and registration fees which supports segregation of payments per event and per grant. Program income has been reported to NSF accurately and on time as of audit year 2023 and appropriate staff and policies are in place to ensure continued future compliance. Name of Contact Person: • Maureen S. Ako, Director of Finance • Telephone: (339)221-5400 • Email: msabino@cuahsi.org Projected Completion Date: NA; is complete
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. ...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT EXPENDITURES SUBMITTED FOR REIMBURSEMENT OF FEDERAL AWARD PROGRAMS. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION WILL TERMINATE THE CURRENT AGREEMENT WITH THE CPA AND MOVE TO ANOTHER CPA FIRM TO MEET THE NEEDS OF THE ORGANIZATION IN A PROFESSIONAL, QUALIFIED AND TIMELY MANNER. MOVE TO ANOTHER CPA FIRM BY NO LATER THAN SEPTEMBER 1, 2025. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE MEMBERS ON JUNE 25, 2025.
View Audit 361193 Questioned Costs: $1
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions a...
Upon verification, supporting documents for salaries and wages, such as timesheets and payroll registers, for the 18 samples were submitted to external auditors. MoF management will ensure responsible senior budget officers are well versed in all grant conditions and ensure that all transactions are in accordance with the grant agreement. MoF will conduct annual training on grants management.
View Audit 359422 Questioned Costs: $1
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
City was delayed due to staff shrotages. City is catching up and has controls set
City was delayed due to staff shrotages. City is catching up and has controls set
View Audit 359090 Questioned Costs: $1
United of Marion County, Inc. experienced staff turnover during the ERA 1 & ERA2 which may have contributed to data not being regularly reconciled to the third-party grant tracking system. The United Way of Marion County, Inc has hired a full-time accounting professional to improve internal controls...
United of Marion County, Inc. experienced staff turnover during the ERA 1 & ERA2 which may have contributed to data not being regularly reconciled to the third-party grant tracking system. The United Way of Marion County, Inc has hired a full-time accounting professional to improve internal controls. Management as the time utilized the resources available to ensure residents received timely housing assistance.
The individual random client sample of 60 participants did not detect any duplications. However, as a new administrator we became aware of the duplicates as identified in the reconciliation provided to the auditors. The manual process used contributed to the duplications in ERA1 and ERA2. The duplic...
The individual random client sample of 60 participants did not detect any duplications. However, as a new administrator we became aware of the duplicates as identified in the reconciliation provided to the auditors. The manual process used contributed to the duplications in ERA1 and ERA2. The duplications do not appear to be more than the allowable limits. If United Way of Marion County, Inc. would take on such a large endeavor in the future the organization would invest in a digital system. As the new President & CEO, I did my own sampling from the paper applications and payments for examination and gain knowledge of how system change would provide improved internal controls.
The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns...
The Accounting department has established policies and procedures to ensure that grant billing is done properly and reconciled monthly. Part of the CFO and Controller’s duty is to ensure that grant billing is reconciled monthly, and there are no variances or discrepancies with the billing, drawdowns, and expenses. Last, the CFO and Controller are currently working diligently to ensure grant billing is properly done in the period the expenses are incurred.
Finding 563973 (2022-009)
Significant Deficiency 2022
Management’s Planned Corrective Action: It is our policy that employees submit a time sheet that sets forth the hours worked on a bi-weekly basis. I have now requested that the employee reports the amount of time that they spend on program activities to accurately report time spent. Responsible Part...
Management’s Planned Corrective Action: It is our policy that employees submit a time sheet that sets forth the hours worked on a bi-weekly basis. I have now requested that the employee reports the amount of time that they spend on program activities to accurately report time spent. Responsible Party: Mel Demoff, Executive Director Completion Date: October 1, 2023
Finding 563971 (2022-007)
Significant Deficiency 2022
Management’s Planned Corrective Action: I am in the process of working with our CPA in implementing a Cost Allocation plan that will accurately allocate costs between all programs and these costs will be developing a system whereby the monthly reports will be based on number served rather than the n...
Management’s Planned Corrective Action: I am in the process of working with our CPA in implementing a Cost Allocation plan that will accurately allocate costs between all programs and these costs will be developing a system whereby the monthly reports will be based on number served rather than the number of participants. Responsible Party: Mel Demoff, Executive Director Completion Date: January 1, 2024
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