FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

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Active filters: Internal Control / Segregation of Duties
Finding 574801 (2022-001)
Material Weakness 2022
Falmouth-Pendleton County Airport Board
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Boa...
Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026
View Audit 365093
Finding 574765 (2022-002)
Significant Deficiency 2022
The County of Lebanon, Pennsylvania
PA
Internal Control / Segregation of Duties Material Weakness Reporting
Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting...
Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting personnel and as of December 2023 a new employee was hired so adequate oversight will be corrected going forward. Completion Date: December 2023
View Audit 365063
The County of Lebanon, Pennsylvania
PA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning...
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning in the FY25-26. For those contracts already signed, an addendum will be sent to providers to add this language. Completion Date: August 2025
View Audit 365063
Finding 574633 (2022-004)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Reporting Internal Control / Segregation of Duties
• 2021 fiscal audit submitted. • Independent auditors contracted for 2023 and 2024 single audits, with completion projected for December 2025 and February 2026, respectively. • Ongoing integration and evaluation of corrective practices into daily operations. STATUS: In Progress
• 2021 fiscal audit submitted. • Independent auditors contracted for 2023 and 2024 single audits, with completion projected for December 2025 and February 2026, respectively. • Ongoing integration and evaluation of corrective practices into daily operations. STATUS: In Progress
View Audit 364896
Finding 574632 (2022-003)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Internal Control / Segregation of Duties Reporting
• Shared calendar with grant-specific deadlines and automated reminders. • Joint oversight by Finance and Operations Managers. • Monthly and Quarterly compliance updates to the Finance Committee and Board. STATUS: Implemented
• Shared calendar with grant-specific deadlines and automated reminders. • Joint oversight by Finance and Operations Managers. • Monthly and Quarterly compliance updates to the Finance Committee and Board. STATUS: Implemented
View Audit 364896
Finding 574631 (2022-002)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Subrecipient Monitoring Cash Management Reporting
Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...
Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.
View Audit 364896
Finding 574630 (2022-001)
Material Weakness 2022
Toledo Lucas County Homelessness Board
OH
Subrecipient Monitoring Cash Management Reporting
Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...
Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.
View Audit 364896
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
1. Policy Adoption: A formal disbursement approval policy was adopted in 2024. The policy defines required documentation, establishes tiered approval thresholds, and assigns authorization responsibility based on role.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. System Controls: SCMRC’s accounting system was configured to require digital documentation of disbursement approvals. All disbursements are now traceable to authorized personnel.
2. System Controls: SCMRC’s accounting system was configured to require digital documentation of disbursement approvals. All disbursements are now traceable to authorized personnel.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. Routine Oversight: The CEO and contract accountant conduct quarterly sampling of disbursement activity to verify proper documentation and authorization.
3. Routine Oversight: The CEO and contract accountant conduct quarterly sampling of disbursement activity to verify proper documentation and authorization.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. Board Involvement: SCMRC’s Finance Committee reviews disbursement policies and internal controls annually as part of the broader fiscal oversight process.
4. Board Involvement: SCMRC’s Finance Committee reviews disbursement policies and internal controls annually as part of the broader fiscal oversight process.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Staff Training: Finance and administrative staff received updated training in 2024 on disbursement procedures and documentation protocols.
5. Staff Training: Finance and administrative staff received updated training in 2024 on disbursement procedures and documentation protocols.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. SCMRC will conduct internal audits twice per year to verify continued compliance with disbursement approval and documentation requirements.
1. SCMRC will conduct internal audits twice per year to verify continued compliance with disbursement approval and documentation requirements.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. A dashboard tracking disbursement approval timeliness and compliance will be developed in FY26 to support real-time monitoring.
2. A dashboard tracking disbursement approval timeliness and compliance will be developed in FY26 to support real-time monitoring.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. The Controller will maintain a master log of all disbursement approvals and provide quarterly updates to the CEO.
3. The Controller will maintain a master log of all disbursement approvals and provide quarterly updates to the CEO.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
4. SCMRC’s Disbursement Approval Policy will be reviewed and updated annually, with proposed revisions presented to the Finance Committee.
4. SCMRC’s Disbursement Approval Policy will be reviewed and updated annually, with proposed revisions presented to the Finance Committee.
View Audit 364764
Finding 574256 (2022-010)
Material Weakness 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
5. Refresher training on approval protocols will be incorporated into the annual finance team training calendar beginning Q1 FY26.
5. Refresher training on approval protocols will be incorporated into the annual finance team training calendar beginning Q1 FY26.
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. All CMS-838 Credit Balance Reports for the audit period and subsequent quarters were submitted in September 2024 and accepted by CMS.
1. All CMS-838 Credit Balance Reports for the audit period and subsequent quarters were submitted in September 2024 and accepted by CMS.
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
2. SCMRC updated its Medicare compliance protocols in 2025 and established centralized tracking of required federal reports in the CEO’s compliance calendar.
2. SCMRC updated its Medicare compliance protocols in 2025 and established centralized tracking of required federal reports in the CEO’s compliance calendar.
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
3. Ongoing Medicare reporting oversight has been assigned to the Controller, with CEO review and incorporation into Board-level financial and compliance workplans.
3. Ongoing Medicare reporting oversight has been assigned to the Controller, with CEO review and incorporation into Board-level financial and compliance workplans.
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Action Plan:
Corrective Action Plan:
View Audit 364764
Finding 574254 (2022-008)
Significant Deficiency 2022
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
1. Maintain documentation of CMS guidance confirming discontinuation of the CMS-838 reporting requirement.
1. Maintain documentation of CMS guidance confirming discontinuation of the CMS-838 reporting requirement.
View Audit 364764
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