FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,702
In database
Filtered Results
5,181
Matching current filters
Showing Page
70 of 208
25 per page

Filters

Clear
Active filters: Cash Management
Finding 1173223 (2023-013)
Material Weakness 2023
Jordan Community Residential Center
OH
Cash Management
6. Executive Oversight and Accountability:
6. Executive Oversight and Accountability:
View Audit 386703
Finding 1173223 (2023-013)
Material Weakness 2023
Jordan Community Residential Center
OH
Cash Management
The CFO and Compliance Officer will oversee policy implementation and ensure regular reporting to senior leadership and the Board’s Finance and Audit Committees.
The CFO and Compliance Officer will oversee policy implementation and ensure regular reporting to senior leadership and the Board’s Finance and Audit Committees.
View Audit 386703
Finding 1173223 (2023-013)
Material Weakness 2023
Jordan Community Residential Center
OH
Cash Management
By formalizing and enforcing a written Cash Management Policy and integrating industry best practices, the Organization will strengthen its stewardship of federal funds, reduce risk exposure, and ensure continued compliance with federal regulations.
By formalizing and enforcing a written Cash Management Policy and integrating industry best practices, the Organization will strengthen its stewardship of federal funds, reduce risk exposure, and ensure continued compliance with federal regulations.
View Audit 386703
Finding 1173170 (2023-002)
Material Weakness 2023
Toledo Lucas County Homelessness Board
OH
Subrecipient Monitoring Cash Management Reporting
Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timel...
Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timely reporting tied to federal award requirements. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has strengthened internal controls specific to federal awards to ensure timely and accurate compliance. Corrective actions include: • Monthly reconciliation of grant revenue and expenditures to supporting documentation. • Timely preparation of reimbursement requests to ensure full utilization of available federal funding. • Improved internal oversight and segregation of duties to reduce risk of error or misstatement. • Finance Committee oversight of federal drawdowns, reporting schedules, and cash flow impacts. • Quarterly compliance check-ins to verify that all federal reporting and grant management requirements are met. Responsible Staff: Finance Manager; Grants Administrator; Executive Director; Compliance Specialist. Anticipated Completion Date: Implemented as of 2022 audit conclusion; ongoing quarterly review.
View Audit 386633
Finding 1171990 (2023-013)
Material Weakness 2023
Republic of the Marshall Islands
MH
Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305
Condition 1 & 2: Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. Condition 3: The Budget Division will...
Condition 1 & 2: Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. Condition 3: The Budget Division will now be required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted onto the portal only after approval by Budget Management.
View Audit 385081
Finding 1171328 (2023-005)
Material Weakness 2023
Healing Action Network Inc
MO
Reporting Cash Management § 200.302
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsuf...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelated to federalaward financialmanagementduringfiscalyear 2023.Drawdownswere previouslymanaged by theorganization’s externalaccounting firm,and internalreviewbystaffnolongerwith theorganization was notsufficiently consistent.These issues were a keyfactorin management’sdecisionto endtherelationship with theprioraccounting firm. We transitioned all drawdown and reimbursement responsibilities internally. We required management review and initialing of all drawdowns prior to submission. We implemented standardized reconciliation processes tying drawdowns to the general ledger by reporting period. We retained all drawdown support directly within QuickBooks to document how totals were calculated. We developed grant-specific allocation roadmaps. We established a centralized grant file system for all federal financial documentation. We engaged a new accounting firm for compliance support and oversight. All drawdowns and reimbursements are reviewed and approved by the Executive Director prior to submission, with ongoing oversight from the accounting firm. Corrective actions have been implemented and are operating on an ongoing basis.
View Audit 384599
Finding 1171325 (2023-002)
Material Weakness 2023
Healing Action Network Inc
MO
Internal Control / Segregation of Duties Cash Management § 200.403
View of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding related to documentation retention for a single participant-related expense during fiscal year 2023. While isolated in nature, management recognizes the importance of complete documentation to support ...
View of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding related to documentation retention for a single participant-related expense during fiscal year 2023. While isolated in nature, management recognizes the importance of complete documentation to support allowability under Uniform Guidance. We updated procedures to require receipt and verification of all required documentation prior to charging costs to federal awards. We implemented standardized documentation checklists to support consistent compliance. We reinforced documentation standards through staff training and supervisory review to ensure proper adherence. Supervisory staff conduct periodic file reviews prior to reimbursement and drawdown activity. Corrective actions have been implemented and are operating on an ongoing basis.
View Audit 384599
Finding 1171297 (2023-082)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Special Tests & Provisions Cash Management Internal Control / Segregation of Duties § 200.303
The Department of Human Services intends to shift the responsibility of Cost Reports internally to Fiscal Office, under the supervision of the Director of Audit and Compliance. The first step towards this initiative will require a contract to be executed, and subsequently the utilization of a templa...
The Department of Human Services intends to shift the responsibility of Cost Reports internally to Fiscal Office, under the supervision of the Director of Audit and Compliance. The first step towards this initiative will require a contract to be executed, and subsequently the utilization of a template for quick calculation. We consider this a high-priority initiative that will provide much-needed revenues to the coffers. Once the contract has been executed, goal is to be up-to-date within 6-9 months.
View Audit 384576
Finding 1171203 (2023-035)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Cash Management § 200.303
The Government concurs with the auditor’s findings and recommendations. The GVI is currently in the process of developing a comprehensive Grants Management Overarching Standard Operating Policies and Procedures (SOPP) to establish uniform guidance for all grant-related processes, including drawdowns...
The Government concurs with the auditor’s findings and recommendations. The GVI is currently in the process of developing a comprehensive Grants Management Overarching Standard Operating Policies and Procedures (SOPP) to establish uniform guidance for all grant-related processes, including drawdowns, documentation retention, and compliance monitoring. To address documentation gaps and mitigate risks associated with staff turnover, the department will implement a Naming Convention and File Structure Standard. This will ensure all supporting documentation (invoices, receipts, confirmations) is stored in a consistent, organized manner to facilitate quick retrieval of documents during audits or compliance reviews and secure storage to maintain integrity and accessibility. Training will be provided to all staff on updated SOPPs and documentation standards.
View Audit 384576
Finding 1171193 (2023-032)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
The Government concurs with the finding. OTAG enhanced grant setup, expenditure charging, and closeout controls to ensure costs are charged to the correct award and within the approved period of performance, including 90-day liquidation monitoring.
The Government concurs with the finding. OTAG enhanced grant setup, expenditure charging, and closeout controls to ensure costs are charged to the correct award and within the approved period of performance, including 90-day liquidation monitoring.
View Audit 384576
Finding 1171191 (2023-030)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Cash Management § 200.303
The Government concurs with the finding. OTAG established a centralized SF-270 tracking log and implemented reconciliation procedures to ensure completeness and accuracy of cash drawdowns prior to submission.
The Government concurs with the finding. OTAG established a centralized SF-270 tracking log and implemented reconciliation procedures to ensure completeness and accuracy of cash drawdowns prior to submission.
View Audit 384576
Finding 1171187 (2023-026)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
DOH revised drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted internally or externally.
DOH revised drawdown Standard Operating Procedures (SOPs) to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted internally or externally.
View Audit 384576
Finding 1171185 (2023-024)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
The Department of Health concurs with the auditor’s findings and recommendations. To address this, DOH revised drawdown Standard Operating Procedures (SOPs) for Fiscal Year 2025 to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted at c...
The Department of Health concurs with the auditor’s findings and recommendations. To address this, DOH revised drawdown Standard Operating Procedures (SOPs) for Fiscal Year 2025 to mandate that all supporting documents include a signature or initial to certify that a proper review was conducted at certification level of certification. DOH have also incorporated this updated procedure into Federal Grants update trainings and made it accessible to all staff on Business Process Improvement SharePoint site.
View Audit 384576
Finding 1171016 (2023-004)
Material Weakness 2023
Nation's Finest and Subsidiaries
CA
Cash Management § 200.208 § 200.302 § 200.305
FINDING 2023-004 – Cash Management: Significant Deficiency over Internal Controls over Compliance Condition/context – The Organization draws down funds based on a profit and loss report to signify the excess expenses incurred over the grant revenue. The Organization identifies themselves as on the r...
FINDING 2023-004 – Cash Management: Significant Deficiency over Internal Controls over Compliance Condition/context – The Organization draws down funds based on a profit and loss report to signify the excess expenses incurred over the grant revenue. The Organization identifies themselves as on the reimbursement method. The request for reimbursements are not reviewed to ensure amounts have been paid with the Organization’s funds prior to the reimbursement request because certain expense codes do not relate to expenses paid but rather expenses incurred. Additionally, the frequency of draws during mid-months creates potential for errors when the reporting period has not been reconciled and therefore coded expenses are subject to change. Corrective Action Plan: Policy & Procedure adjustments within Cash Management: • Reimbursement requests will be based solely on expenditures that have been paid using the Organization’s funds. • Financial reports used to prepare draw requests are reconciled to ensure expense coding accuracy. • Expense codes distinguish clearly between paid and accrued expenditures. • Mid-month draws are avoided or subject to additional reconciliation controls prior to submission. Name of Contact Person: Chris Flaherty, Chief Executive Officer 707.890.6491 Laura Williams, Chief Financial Officer 707.335.0010 Projected Completion Date: December 31, 2026
View Audit 384402
Finding 1171005 (2023-003)
Material Weakness 2023
Nation's Finest and Subsidiaries
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
FINDING 2023-003 – Reporting: Significant Deficiency over Internal Controls over Compliance Condition/context – In a representative sample of monthly, quarterly, and annual reports due during the year ended December 31, 2023, auditors noted six of the six tested annual financial reports (SF-425) did...
FINDING 2023-003 – Reporting: Significant Deficiency over Internal Controls over Compliance Condition/context – In a representative sample of monthly, quarterly, and annual reports due during the year ended December 31, 2023, auditors noted six of the six tested annual financial reports (SF-425) did not agree to the underlying profit and loss detail from the Organization’s General Ledger(s) for the related grants. In addition, the certified authorized official was not an employee of the Organization and there was a lack of documentation for how the certifying official was deemed appropriate. In the sample quarterly reports, the Organization had contradicting responses related to whether reimbursement requests reflect actual spending of designated Supportive Services for Veteran Families (SSVF) funding. Corrective Action Plan: • Internal Controls are being evaluated and addressed with the Board of Directors on clarity of Financial Policy and Procedures • Implement a formal reconciliation process to ensure all grant financial reports agree to the underlying general ledger and profit and loss statements. • Establish a documented policy identifying employees authorized to certify grant reports, ensuring these individuals are employees of the Organization and appropriately trained. • Conduct regular training and internal reviews to confirm consistent understanding of grant-specific reporting requirements, particularly those related to reimbursement-based funding such as SSVF. • Develop a standard operating procedure (SOP) for reviewing and approving financial reports before submission to funders. Prior to sending to funder/portal. Must have reconciliation to numbers prior to next period reporting. • Site Review of reporting will have oversight of Financial Dept and reconciliation communication. Name of Contact Person: Chris Flaherty, Chief Executive Officer 707.890.6491 Laura Williams, Chief Financial Officer 707.335.0010 Projected Completion Date: We cannot alleviate within 12 months
View Audit 384402
Finding 1170634 (2023-007)
Material Weakness 2023
City of Adelanto
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.334 § 200.415
Recommendation: We recommended the City establish internal control procedures to ensure that all reimbursement requests are reviewed and approved by an authorized official prior to submission. Views of Responsible Officials: Management concurs with the finding. The City of Adelanto experienced highe...
Recommendation: We recommended the City establish internal control procedures to ensure that all reimbursement requests are reviewed and approved by an authorized official prior to submission. Views of Responsible Officials: Management concurs with the finding. The City of Adelanto experienced higher than expected staff turnover in the finance department during the timeframe noted in this audit, which caused a backlog in audit preparation and submission, along with certain financial controls implementation interruption. At the time of this audit publishing, Management believes that implementation of such procedures is in compliance with the noted recommendation. Persons Responsible for Corrective Action: City Finance Staff (various) City Department Heads applying for grant funding (various) Anticipated Completion Date for Corrective Action: Corrective action has been immediately implemented in response to the auditors’ recommendation. As financial reporting is still in the process of becoming current, the City anticipates finding to be removed in future fiscal years.
View Audit 383868
Finding 1170541 (2023-008)
Material Weakness 2023
County of Delaware
PA
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles
The County Human Services department noted that the service providers were paid at their negotiated rates agreed upon by contract terms, however no reconciliation was completed for the remainder eligible cost adjustments to the service providers for the fiscal year ended June 30, 2023. The County Hu...
The County Human Services department noted that the service providers were paid at their negotiated rates agreed upon by contract terms, however no reconciliation was completed for the remainder eligible cost adjustments to the service providers for the fiscal year ended June 30, 2023. The County Human Services department will complete the reconciliation of the service providers costs reports for the fiscal year ended June 30, 2024 before March 2025.
View Audit 383805
Finding 1169749 (2023-002)
Material Weakness 2023
City of Bay St. Louis, Mississippi
MS
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
The City will continue to work with the grant administrator who is managing the grant for the funding agency. The Administration will only submit invoices once for reimbursement and identify which invoices are local funding versus grant funding to avoid this in the future.
The City will continue to work with the grant administrator who is managing the grant for the funding agency. The Administration will only submit invoices once for reimbursement and identify which invoices are local funding versus grant funding to avoid this in the future.
View Audit 382844
Finding 1169431 (2023-002)
Material Weakness 2023
Comanche County Medical Center
TX
Cash Management Reporting Internal Control / Segregation of Duties
We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hospital still has sufficient lost revenues and expenses ...
We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hospital still has sufficient lost revenues and expenses to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Hospital will modify policies and procedures over federal grant reporting The CFO, Hong Wade, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2025.
View Audit 382372
Finding 1168849 (2023-004)
Material Weakness 2023
City of Upper Sandusky
OH
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329
The City will work to ensure all reports for grant funding are completed.
The City will work to ensure all reports for grant funding are completed.
View Audit 381205
Finding 1168343 (2023-006)
Material Weakness 2023
City of Abbeville, Georgia
GA
Cash Management Matching / Level of Effort / Earmarking § 200.302 § 200.305
The City will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
The City will develop written procedures to implement the requirements of 2 CFR § 200.305 Payment.
View Audit 380157
Finding 1168060 (2023-003)
Material Weakness 2023
Marshfield Clinic Health System, Inc.
WI
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.303
Finding 2023-003 Name of Contact Person: Debra Hansen, Finance Project Manager – Grants and Gifts Corrective Action Plan: Effective January 1, 2025, MCHS, Inc was acquired by Sanford Health. MCHS grants accounting and grants management staff joined the Sanford Health’s Office of Grants team by June ...
Finding 2023-003 Name of Contact Person: Debra Hansen, Finance Project Manager – Grants and Gifts Corrective Action Plan: Effective January 1, 2025, MCHS, Inc was acquired by Sanford Health. MCHS grants accounting and grants management staff joined the Sanford Health’s Office of Grants team by June 2025 and have been trained and have fully implemented Sanford Health procedures by September 2025, such that the Sanford Health system of controls now extend to MCHS. Specifically with these changes, grants management and accounting duties have also transitioned to the MCHS grant team which extends Sanford Health’s systems of control to MCHS to ensure accurate and timely completion of the Schedule. Completion Date: September 30, 2025.
View Audit 379692
Finding 1168045 (2023-002)
Material Weakness 2023
Marshfield Clinic Health System, Inc.
WI
Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303
Finding 2023-002 Name of Contact Person: Debra Hansen, Accounting Manager – Grants and Gifts Corrective Action Plan: Management concurs with the recommendation and will collaborate with Travel Department and other Administrative staff to strengthen controls and implement supervisory review and docum...
Finding 2023-002 Name of Contact Person: Debra Hansen, Accounting Manager – Grants and Gifts Corrective Action Plan: Management concurs with the recommendation and will collaborate with Travel Department and other Administrative staff to strengthen controls and implement supervisory review and documented approval of employee reimbursed expenditures charged to externally sponsored programs. It can be noted that, subsequent to sample testing, the one transaction in question was reviewed by Management and deemed an allowable cost.Completion Date: December 31, 2024
View Audit 379692
Finding 1167797 (2023-001)
Material Weakness 2023
Hearth Homes of Waterbury, INC
CT
Cash Management HUD Housing Programs
U.S. Department of Housing & Urban Development 20 Church Street, 10th floor Hartford, CT 06103 Elderly Housing Management, Inc. respectfully submits the following corrective action plan for Hearth Homes of Waterbury, Inc. (HUD PROJECT NO. Ol 7-EE108) year ended June 30, 2023, which was audited by: B...
U.S. Department of Housing & Urban Development 20 Church Street, 10th floor Hartford, CT 06103 Elderly Housing Management, Inc. respectfully submits the following corrective action plan for Hearth Homes of Waterbury, Inc. (HUD PROJECT NO. Ol 7-EE108) year ended June 30, 2023, which was audited by: Bailey, Moore, Glazer, Shaefer & Proto LLP 16 Lunar Drive Woodbridge, CT 06525 The sole finding from the 6/30/2023 schedule of findings and questions costs is discussed below and numbered consistently with the numbers assigned in the schedule. FINDINGS- FINANCIAL STATEMENT AUDIT NONE FINDINGS - FEDERAL AW ARD PROGRAMS AUDIT DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Finding number 2023-001: 14.157 Supportive Housing for the Elderly Condition: The Project requested and received approval for reimbursement of the same invoice twice. Recommendation: Funds totaling $4,134 be returned to the replacement reserves as soon as possible. Action Taken: On November 25, 2025, a check in the amount of $4,134.00 was cut from the operating account. The funds have subsequently been returned to the replacement reserve account. If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Sabine Cox at (203-230-4809 ext. I 005)
View Audit 379091
Finding 1167719 (2023-004)
Material Weakness 2023
Defensewerx
FL
Cash Management
We agree with the recommendations offered and at the time of this report have established updated policies and procedures to address the finding while considering appropriate measures for operating programs that our government partners require to be on a cost reimbursement basis. We have addressed t...
We agree with the recommendations offered and at the time of this report have established updated policies and procedures to address the finding while considering appropriate measures for operating programs that our government partners require to be on a cost reimbursement basis. We have addressed this finding to our government partners. The majority of our government partners fund in monthly or quarterly increments. Periodically we update our government partners on program funds that have been used or those funds that are excess.
View Audit 378959
« 1 68 69 71 72 208 »