Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
57,859
In database
Filtered Results
18,990
Matching current filters
Showing Page
143 of 760
25 per page

Filters

Clear
Finding 575475 (2024-001)
Significant Deficiency 2024
Avivo
MN
Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Explanation of disagreement with audit finding: T...
Continuum of Care Program – Assistance Listing No. 14.267 Recommendation: We recommend the Organization evaluate its procedures and implement an additional control to document rental rate checks are occurring prior to entering into rental contract. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In March 2024, Avivo created a Rental Assistance Administrator (RAA) role to oversee all rental administration processes for our subsidy housing programs, including paperwork and compliance. The role developed over 2024 and was reviewed and reclassified from purely administrative to leadership and compliance in March 2025, after a year of development. With the new role, we have shifted responsibility off managers for final approval of documentation and have them focusing solely on programming and service provision. The RAA has created standardization across programs, ensures high levels of compliance, ensures no payments are sent without full, accurate documentation and helps to identify common errors early on and areas for training or support. To ensure the most accurate and complete paperwork is uploaded to our electronic health record, we are now submitting all subsidy paperwork through the electronic health system for review and approval. This solidified our process and eliminated managers creating their own processes. Switching to all approvals being electronic ensures that the most accurate and complete paperwork is available and in one place. RAA also approves and processes all rental payments from the service side and if paperwork is not approved, no payments will be released. Program Leadership, RAA and Director of Housing Operations meet bimonthly to review the program manual and policies overall to ensure most accurate policies and practices are reflected. We also updated our checklist cover sheets for all subsidy paperwork changes to reflect the changes from paper to electronic health record and have made several pieces of the subsidy paperwork process available to be completed electronically. In regards to rent reasonableness specifically, Program Leadership, RAA and Director of Housing Operations are planning two work sessions in late August and September, to review policies, current paperwork requirements and to plan additional training and supports for frontline staff to ensure full understanding of rent reasonableness and overall best practices. As part of this, we will review current paperwork and see if there are improvements that could be made, including making documentation fully electronic. We will also be looking at timelines around paperwork submission and sending out payments. Once it is determined what actions are the best solutions, managers will present changes and retrain on rent reasonableness and any other compliance improvements in team meetings in October 2025. Name(s) of the contact person(s) responsible for corrective action: Courtney Knoll, Program Director Planned completion date for corrective action plan: October 2025
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into plac...
Condition: During the year, the Organization did not have appropriate review procedures and controls in place related to cash management and reporting over federal programs Planned Corrective Action: Finance has recent changes in leadership roles and with the change in leadership, has put into place improvements in oversight of cash management and reporting. LSS has a philosophy of continuous improvement and with the current management LSS will ensure that all guidelines and requirements for cash management and reporting for federal programs are met. Contact person responsible for corrective action: Julie Fratianne, CFO Anticipated Completion Date: September 30, 2025
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
There is no corrective action. The $124,579 spent in FY24 were for un-reimbursed prior year Covid-19 CARES expenses. The Town believes the inclusion of these expenses is required to accurately show the total federal ARPA expenditures.
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors...
FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The City submitted four P&E reports during the audit period; however, the controls in place were not effective to prevent, or detect and correct, errors. As a result, errors in reporting were identified. The current period and cumulative expenditures reported consisted of the amounts expended by the beneficiaries who were awarded funds from the City, rather than total amounts expended to the beneficiaries, resulting in current period expenditures and cumulative expenditures being incorrectly reported on all four reports as follows:  Quarterly Report: October 1, 2023 to December 31, 2023 Current period expenditures were overstated by $666,417. Cumulative expenditures were understated by $964,879.  Quarterly Report: January 1, 2024 to March 31, 2024 Current period expenditures were overstated by $860,312. Cumulative expenditures were understated by $104,567.  Quarterly Report: April 1, 2024 to June 30, 2024 Current period expenditures were overstated by $104,567. Contact Person Responsible for Corrective Action: Linda Moeller Contact Phone Number and Email Address: 812-948-5333 and lmoeller@cityofnewalbany.com Views of Responsible Officials and Explanation and Reasons for Disagreement:  We concur with the finding.  However, the issue and non-compliance deals with the interpretation of the federal rules regarding the appropriate amounts to report and when to report them by subrecipients of the monies.  The non-compliance is not related to policies or controls not being effective to prevent, detect or correct errors. In fact, the reporting system initially implemented by the City and put in the federal reports provided the actual expenditures for those periods by recipients of the grants.  However, the City does agree that after full examination and review of the federal rules the initial full amount of funds provided to the subrecipients should have been reported in full versus the actual expenditures during the periods. Description of Corrective Action Plan:  Current period and cumulative expenditures reported will consist of the amounts advanced to subrecipients. Anticipated Completion Date:  The City has already made this correction in its Quarterly Report July 1, 2024 to September 30, 2024.
Finding: The City does not have a full-time Accounting Supervisor/Controller. Corrective Action Plan: Management agrees with this finding. The City is in the process of hiring a full-time Accounting Supervisor/Controller and expects the position to be filled during 2025. Other finance department sta...
Finding: The City does not have a full-time Accounting Supervisor/Controller. Corrective Action Plan: Management agrees with this finding. The City is in the process of hiring a full-time Accounting Supervisor/Controller and expects the position to be filled during 2025. Other finance department staff-enha·ncements will be made under the direction of management, as needed, to continue the general improvement of the department.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees.
The District reviews this audit finding internally on an annual basis, identifying control procedures and processes that would leverage movement toward the maximum internal control possible with available staffing although this is difficult with a limited number of employees.
Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose co...
Description of Finding: Activities Allowed or Unallowed - Significant Deficiency in Internal Controls Over Compliance and Noncompliance · Criteria: Salaries and wages and fringe benefits charged to awards must be supported by reports reflecting the distribution of activity for each employee whose compensation is charged to the award. · Condition/Context: For 13 payroll transactions tested for allowability, the auditors noted that the rate charged to the grant differed from the rate the employee was paid. · Cause/Effect: The amount charged to the grant was based on the pay rate included on the employee's timesheet. The rate had not been appropriately updated on the timesheet, which resulted in an incorrect amount being charged to the grant. Statement of Concurrence or Nonconcurrence: Tribe agrees with the finding as stated by the auditors. Corrective Action: All grant awards were reviewed to reconcile salaries, wages and fringe benefits to the correct rate. Adjustments were made to multi-year awards, or updated Federal Financial Reports were prepared where appropriate. In October 2024, the tribe implemented a new payroll system, Paycom, that allows employees to code activity directly to an award. The payroll system allocates salary/wages and benefits based on the employee's current approved rate directly to the grant fund. Paycom will integrate with the Award Management module in the Tribe's new ERP system, Mission Gov beginning July 2025, for direct posting. Persons Responsible: Leslie Williams, Senior Vice President of Finance Wendy Collazo, Executive Director of Accounting - Tribal Government
Finding 575327 (2024-003)
Significant Deficiency 2024
Corrective Action Plan: The Organization has updated its internal review procedures to reflect the need to submit the quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.
Corrective Action Plan: The Organization has updated its internal review procedures to reflect the need to submit the quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.
Finding 575326 (2024-002)
Significant Deficiency 2024
Corrective Action Plan: Shiloh will expand its recurring processes around the disbursement of funds under its federal awards to ensure there is documentation that the associated expenses are allowable. Shiloh will also revisit its relationship with Spark Community Foundation who are currently engag...
Corrective Action Plan: Shiloh will expand its recurring processes around the disbursement of funds under its federal awards to ensure there is documentation that the associated expenses are allowable. Shiloh will also revisit its relationship with Spark Community Foundation who are currently engaged to perform the review and approval determination, including for Shiloh specific charges.
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or ...
Finding Number: 2024-002 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.027, Barrier Removal and Employment Success Expansion Grant Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: 2 Quarterly Financial Reports. Neither of the two quarterly reports selected had evidence of approval. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits. compliance through ongoing audits.
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or app...
Finding Number: 2024-001 Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.576, Refugee and Entrant Assistance Discretionary Grants Condition – During our testing over Reporting compliance, we noted instances in which there was no evidence of review and/or approval for the following samples selected for testing: Semi Annual Financial Report, Annual Financial Reports and Semi-Annual Programmatic Report. None of the 3 samples selected for testing had reviews noted. Questioned Costs – N/A Contact Person Responsible for Corrective Action – Kristin Olmedo, President &CEO Anticipated Date of Correction – 04/01/2025 View of Responsible Officials and Corrective Action Plan - Chaldean American Ladies of Charity has corrected the findings and developed an approval process that time stamps and records proof of review and approval by CEO of all federal and state grant proposals and reports. Going forward, CALC is ensuring all management has full awareness of all federal and state grant compliance procedures and controls, reviewing federal and state regulations at monthly Grants and Development Meetings to adjust accordingly. CALC has corrected this administrative issue and is committed to maintaining compliance through ongoing audits.
U.S. Department of Health and Human Services 2024-001 Consolidated Health Centers – Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization investigate the underlying cause of the error, and provide education or incorporate some sort of reconciliation or review process to ...
U.S. Department of Health and Human Services 2024-001 Consolidated Health Centers – Assistance Listing No. 93.224/93.527 Recommendation: We recommend the Organization investigate the underlying cause of the error, and provide education or incorporate some sort of reconciliation or review process to ensure sliding fee adjustments applied match the original determination. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will provide training to individuals involved with entering sliding fee discounts into EMR and will investigate other review or reconciliation procedures that could be incorporated to reduce risk. Name(s) of the contact person(s) responsible for corrective action: Jake Kuschke, CFO Planned completion date for corrective action plan: 12/31/25 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Jake Kuschke at 715-395-5386.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
View Audit 365316 Questioned Costs: $1
Management Response and Corrective Action: HACLA's Housing Services Department appreciates the work taken to review these files and to point out areas of improvement. While Housing Services regularly trains staff on the importance of reviews being conducted on time as well as accurately and require...
Management Response and Corrective Action: HACLA's Housing Services Department appreciates the work taken to review these files and to point out areas of improvement. While Housing Services regularly trains staff on the importance of reviews being conducted on time as well as accurately and requires Assistant Managers to Quality Control 100% of annual reviews prior to being approved for transmission, mistakes do still occur - whether it be from oversight or misfiling of documents. Additionally, the auditor noted staffing as an issue. At Jordan Downs which has been under transition, there has been staffing challenges as the occupied units decrease and residents are transitioned to new units. HACLA will ensure that the Assistant Manager continues to Quality Control 100% of the annual reviews prior to transmission. We will continue to reiterate the importance of these issues during our Annual Occupancy training as well as during bi-monthly Manager and Assistant Manager meetings and will continue to conduct any necessary and ad-hoc trainings throughout the year as issues are identified. Housing Services performs a bi-yearly audit of 10% of tenant files and the staff person conducting this audit meets with each site staff to review the errors found so that that staff know where they need to improve. As this internal audit was just completed in June, the cumulative results are being compiled and will be reviewed with all occupancy staff in a training that we are aiming to conduct in late October/early November 2025. These results will also be reviewed at the next Manager and Assistant Manager meeting. HACLA's Asset Management Department oversees the performance of the 3rd party property management companies. Although all HACLA staff and the 3rd party property managers have been trained on the public housing program requirements, Asset Management will implement an annual training to reinforce the key elements of the program requirements. Additionally, during our routine annual compliance monitoring, we will expand our file audits to 20% of the tenant files. All current year's audit observations will be reviewed with the Asset Management compliance team and our property managers, and a program training will be conducted by the end of October/early November 2025. Person Responsible: Director of Housing Services
Management Response and Corrective Action: Section 8 Management acknowledges the findings and remains committed to strengthening internal controls to ensure full compliance with HUD requirements for timely, complete, and accurate tenant files. To address the identified deficiencies and prevent futu...
Management Response and Corrective Action: Section 8 Management acknowledges the findings and remains committed to strengthening internal controls to ensure full compliance with HUD requirements for timely, complete, and accurate tenant files. To address the identified deficiencies and prevent future occurrences, the Housing Authority has taken the following corrective actions and implemented several operational and structural improvements: 1. Process Improvement and Oversight In mid-2022, the Housing Authority engaged Guidehouse, Inc., a national consulting firm specializing in public sector housing, to conduct a comprehensive review of Section 8 program operations. The recommendations from Guidehouse have been implemented. As part of HACLA’s transition to a new tenant software system in 2025, the department continues to make additional process improvements to further enhance accuracy, efficiency, and compliance. Key initiatives completed and sustained include: • Program Tracking and Performance Indicators Implemented a set of 30 program and performance indicators, a new Quality Control reporting system, and a Program Tracking and Performance Management Plan. Status: Completed and ongoing. • Housing Policy and Program Alignment Conducted benchmarking with peer agencies and academic institutions to identify 13 best practices across six strategic areas. These informed updates to policy and procedure. Status: Completed. • Workforce and Workload Optimization Assessed workload distribution and processing times, leading to the creation of a new generalist job classification. This has improved workload balance and increased staffing flexibility. Status: Completed; ongoing assessment continues for current classifications as they become vacant. HACLA evaluates and identifies when the new generalist position is appropriate based on program needs. • Training Program Development Identified training gaps and implemented a Training Program Implementation Plan that includes a structured training schedule, development of new materials, and outcome evaluations to ensure consistent and effective staff development. Status: Completed and ongoing. 2. File Corrections and Monitoring For all file-specific deficiencies noted in the audit sample, HACLA has contacted the families and either corrected the errors or will complete corrections within 30 days. Supervisory staff will verify completion and ensure updates are reflected in the system of record. 3. Enhanced Oversight and Accountability Section 8 leadership — including the Deputy Director and Assistant Directors — are providing ongoing oversight through managers and supervisors to ensure continued adherence to program requirements. This includes regular monitoring, corrective actions when necessary, and administrative accountability measures.   4. Timeframe and Responsible Parties These corrective actions are either completed or ongoing as part of our broader operational plan. Oversight for implementation and monitoring is the responsibility of the Deputy Director of Section 8, in coordination with Assistant Directors, managers, and supervisors across the program. Person Responsible: Director of Section 8
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance ...
2024-002 ALN# 14.181 Supportive Housing for Persons with Disabilities, June 30, 2024 Eligibility - Missing Documentation Condition Found During the eligibility testing of the audit, the following deficiencies were identified – certain tenant files are not kept on file within the required compliance timeframe. We consider this finding to be a material weakness with the Eligibility Compliance Requirement. Corrective Action Plan Additional staff have been hired to ensure all tenant files are kept current. A monthly review will be performed by the AVP of Asset Management to ensure accuracy. Responsible Person for Corrective Action Plan The Associate Vice President of Asset Management. Implementation Date of Corrective Action Plan December 2025
Finding 575167 (2024-001)
Significant Deficiency 2024
Family Star acknowledges the FY24 finding related to labor allocation. During that fiscal year, the organization experienced several operational challenges, including insufficient documentation and oversight of labor allocation reporting. These administrative issues were contributing factors in a br...
Family Star acknowledges the FY24 finding related to labor allocation. During that fiscal year, the organization experienced several operational challenges, including insufficient documentation and oversight of labor allocation reporting. These administrative issues were contributing factors in a broader leadership restructuring, which included the elimination of five middle management positions. As a result, responsibilities for labor allocation were reassigned to ensure proper oversight. Since that time, Family Star has already taken intentional steps to strengthen internal controls and improve the accuracy and consistency of key administrative functions. Labor time reporting is now aligned with organizational slot distribution across programs and funding sources to ensure compliance and transparency moving forward. To further reinforce accountability, we have implemented a new monthly monitoring procedure. On the first Wednesday of each month, the Senior Director of Community Partnerships and the HR Specialist jointly review and archive labor allocation records. This process ensures allocations are preserved, updates are made in a timely and compliant manner, and labor costs are supported by accurate documentation. These measures are designed to increase transparency, enhance internal controls, and ensure labor allocations are properly managed going forward.
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of S...
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of School.
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the progr...
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the program manager approves the expenditure based on the program needs and allowable cost standards, with review and sign off of the payment voucher by the Controller and, where required, the CFO. Further, management has put detailed approvals into place on all account payable items through vouchers required to be signed off on by the requesting party, and the related manager, as well as the appropriate C-Suite party. On a weekly basis, accounts payable detail by invoice is reviewed by the CEO, COO and CFO, approving payments to be made during that specific week. Once communicated, changes are made, if necessary, and approval is given to the Controller to have payments made via check, ACH or credit card.
COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
COVID-19-Coronavirus State and Local Relief Funds (CSLRF)-Assistance Listing No. 21.027 Allowable Activities/Costs Recommendation: The Town should review and enhance controls and procedures where necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will continue to review and enhance controls where necessary to ensure that all State and Local Fiscal Recovery Funds (SLFRF) expenditures support an eligible COVID-19 public health or economic response. Name(s) of the contact person(s) responsible for corrective action: Tyler Home, Director of Finance Planned completion date for corrective action plan: 07/01/2024
View Audit 365251 Questioned Costs: $1
Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a materi...
Segregation of Duties Condition/Context-Council staff have limited segregation of duties for all transactions of the entity. The Council's staff is not large enough to permit adequate segregation of duties. This lack of segregation of duties does not allow management to detect and correct a material misstatement if present. Due to the size of the Council's staff, it is anticipated that this will be an ongoing finding. Compensating controls are in place; however, this continues to be an ongoing finding. Recommendation-In our judgment, managment and those charged with governance need to understand the importance of this communication. However, due to the lack of resources available to management to correct this weakness, we recommend that management mitigate this weakness wiht possible compensating controls such as close supervision and monitoring by management and the Board of Directors. Corrective Action Planned- The Council of Community Services has a full-time bookkeeper with adequate experience, continues to have Board involvement, and actively seeks new Board members with financial expertise. We also have a board member who is a Certified Public Accountant that also sits on the Finance Committee of the Board. This additional oversight adds layers of supervision and monitoring which should allow any intentional fraud or unintentional errors to be prevented and detected and corrected in a timely manner. Contact-Mikel Scott, Executive Director Anticipated Completion Date-Due to the size of the staff, this is expected to be an ongoing finding, all compensating controls have been in place since 2015.
« 1 141 142 144 145 760 »