Corrective Action Plans

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Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on August 9, 2022 and July 22, 2024.
Management has acknowledged a breach in protocol and deposited the current year’s surplus cash on August 9, 2022 and July 22, 2024.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
Finding 514011 (2022-003)
Significant Deficiency 2022
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.
Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts ...
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts carried forward in the PRF reports from errors made in the PRF Period 1 reporting. The adjustments needed within the PRF reports to correct the errors noted for PRF Periods 2 and 3 are as follows: (1) lost revenues for the period of availability should decrease from $13,866,058 to $2,405,798 and (2) unused lost revenues should decrease from $12,493,140 to $1,032,880. Furthermore, errors in reporting total revenues by quarter led to errors in the allocation among payers by quarter. Corrective Action Plan: System management agrees with the finding and has updated its lost revenue calculation, with cumulative amounts through Period 6 reporting. While management did attempt to update its lost revenue amounts with filing of its Period 4 reports, additional data entry errors were made. As such, the lost revenue schedules maintained by the System (which are available upon request) provide the final source of information related to the calculation of lost revenue by quarter, by entity, and by payor.
When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local pa...
When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local paper did state in the weekly report that the Board had approved to purchase the truck with no feedback from any individual. We are aware of the correct process now and will adhere to that going forward.
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Findin...
Name of Auditee: City of Beacon, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: Susan Tucker, CPA, Director of Finance Phone: (845) 838-5006 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2022-001 Management’s Response - The City was behind in reporting due to lack of adequate staffing during the pandemic. We have appropriate staffing now and have been making strides in reporting timely. Estimated Completion Date - September 30, 2025 Person Responsible for Implementation - Susan Tucker, CPA, Director of Finance
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal fund...
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Willow Zamos, Business Manager; 907-272-1471 Planned Corrective Action: Anchorage Concert Association will establish additional controls when receiving future federal funding to ensure a timely audit of the program(s) is performed. Anticipated Completion Date: Already implemented.
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expen...
2022-002 Material Weakness in internal controls over compliance with period of performance. Name of Contact Person: Chris Conley, Chief Accountant. Corrective action: To ensure this does not occur again, the City Accountant and Chief Accountant will review all journal entries to make sure that expenses are charges with the appropriate project period and with the definitions of the grant. We will train and have training documents for the City Accountant when the come into this position. Proposed Completion Date: Immediately. Implementation date: Immediately.
As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achie...
As we mentioned in the SA 2021 Corrective Action Plan, WE ARE WORKING WITH Unified Contracts wich is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2023 can be released on or before February 2025 and start in 2024 to catch up. We will be working hard to achieve this.
Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: Th...
Recommendation: We recommend that the County review its procedures for tracking of federal expenditures related to the State and Local Fiscal Recovery Funds and ensure that all expenditures are recorded within the fund at the time they are incurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will assess the current tracking procedures for State and Local Recovery Funds to identify gaps and weaknesses. They will revise or create standard operating procedures to ensure timely and accurate recording of all expenditures. They will work with department heads to make sure they are properly trained in tracking expenses and reporting them. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig Planned completion date for corrective action plan: January 31, 2025
AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, j...
AIRS in consideration to hired/promote staff to implement the segregation of duties as the organization grows to meet and achieve at present to obtain the benefits in improving duties. AIRS will create or expand written policies and procedures covering items including bank reconciliation, payroll, journal entries and other financial review to insure proper segregation and controls
Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (finan...
Arizona Immigrant and Refugee Services (AIRS) is planning to prepare monthly financial statements to present to Board Members in a quarterly basis to approve the comparative vs the actual budget and prior years expenses. Board members agree to meet on a quarterly basis and take some training (financially, legally and governance responsibilities. Also, with AIRS management create and implement entity-level. policies, procedures and internal controls and other financial activities.
Keeping in mind the timing of the conclusion of the audit this no longer is problematic. A Payroll consultant has since been under contract to serve as a Liaison with the payroll servicer to remediate errors in calculations of overtime.
Keeping in mind the timing of the conclusion of the audit this no longer is problematic. A Payroll consultant has since been under contract to serve as a Liaison with the payroll servicer to remediate errors in calculations of overtime.
The filing system will be tightened to ensure immediate availability of documentation both electronically and paper trail.
The filing system will be tightened to ensure immediate availability of documentation both electronically and paper trail.
View Audit 330394 Questioned Costs: $1
Management presents the NCAAA Board with an Allocation Plan prior to the beginning of a fiscal year for review and acceptance to be implemented in the upcoming fiscal year. This will be an annual review and approval procedures.
Management presents the NCAAA Board with an Allocation Plan prior to the beginning of a fiscal year for review and acceptance to be implemented in the upcoming fiscal year. This will be an annual review and approval procedures.
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.
Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely.
Finding 512310 (2022-007)
Significant Deficiency 2022
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date:...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new grants policy. The City Manager shall review and approve it for implementation by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
Finding 512307 (2022-004)
Significant Deficiency 2022
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new grants policy will be reviewed and approved by the City Manager and implemented by March 2025. Planned Implementation Date: March 2025 Responsible Person(s): City Manager
2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
2022-004 – REPORTING Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action See auditee’s response to Finding 2022-001 Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
2022-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action DeMarco has hired an in-house finance coordinator who works closely with the DeMarco finance team to make sure all the contracts and files ...
2022-002 – INTERNAL CONTROLS OVER COMPLIANCE – ALLOWABLE COSTS/COST PRINCIPLES Material Weakness/noncompliance Auditee’s Response and Planned Corrective Action DeMarco has hired an in-house finance coordinator who works closely with the DeMarco finance team to make sure all the contracts and files are maintained and updated for all invoices and receivables. Expenditures are now being coded to the proper line items and properties. Person Responsible for Corrective Action: Maria DeMarco, President of DeMarco Management Corporation
The County will implement procedures to ensure the review and approval of the monthly report is documented.
The County will implement procedures to ensure the review and approval of the monthly report is documented.
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