FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,925
In database
Filtered Results
7,023
Matching current filters
Showing Page
96 of 281
25 per page

Filters

Clear
Active filters: Material Weakness
Finding 1224302 (2023-002)
Material Weakness 2023
Prevent Child Abuse Utah
UT
Subrecipient Monitoring Material Weakness Reporting § 200.512
Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit pr...
Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit progress and submission deadlines can help prevent future delays.
View Audit 407583
Finding 1224301 (2023-001)
Material Weakness 2023
Prevent Child Abuse Utah
UT
Material Weakness Internal Control / Segregation of Duties
Prevent Child Abuse Utah should strengthen its year-end financial close process to ensure the proper closing and review of account balances. Prevent Child Abuse Utah’s internal control system does not provide for the preparation of a complete set of financial statements. We recommend that Prevent Ch...
Prevent Child Abuse Utah should strengthen its year-end financial close process to ensure the proper closing and review of account balances. Prevent Child Abuse Utah’s internal control system does not provide for the preparation of a complete set of financial statements. We recommend that Prevent Child Abuse Utah evaluate the ongoing benefits and expenses of including this element into its system of internal control.
View Audit 407583
Finding 1224196 (2023-010)
Material Weakness 2023
International Fertilizer Development Company
AL
Cash Management Material Weakness § 200.305
2023-010-Cash Management Suggested Action: Ensure timely payment of subcontracts with minimal delay between time of grant disbursement and expense payment. Responsible Official: Global Finance Director Completion Date: 4/30/2026
2023-010-Cash Management Suggested Action: Ensure timely payment of subcontracts with minimal delay between time of grant disbursement and expense payment. Responsible Official: Global Finance Director Completion Date: 4/30/2026
View Audit 407579
Finding 1224183 (2023-009)
Material Weakness 2023
International Fertilizer Development Company
AL
Reporting Material Weakness § 200.508
2023-009-Reconciliation of accounts Suggested Action: Ensure proper month end close, including reconciliation of major accounts. Responsible Official: Assistant Controller Completion Date: 4/30/2026
2023-009-Reconciliation of accounts Suggested Action: Ensure proper month end close, including reconciliation of major accounts. Responsible Official: Assistant Controller Completion Date: 4/30/2026
View Audit 407579
Finding 1223926 (2023-001)
Material Weakness 2023
Municipality of Camuy
PR
Reporting Material Weakness Matching / Level of Effort / Earmarking
We acknowledge the finding. The Municipality has developed an internal plan with the auditors and consultants to perform all pending Single Audits to the Federal Audit Clearinghouse as soon as possible. The Single Audit for the fiscal years ended June 30, 2024 and June 30, 2025 are already contracte...
We acknowledge the finding. The Municipality has developed an internal plan with the auditors and consultants to perform all pending Single Audits to the Federal Audit Clearinghouse as soon as possible. The Single Audit for the fiscal years ended June 30, 2024 and June 30, 2025 are already contracted and are expected to begin in August 2026. Personnel in charge: Daiana González Hernández, Finance Director Projected Completion Date: June 30, 2027
View Audit 407331
Finding 1223925 (2023-003)
Material Weakness 2023
Municipality of Camuy
PR
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.303
We acknowledge the finding. The Municipality will be working on scheduling the reports required by each program. It is important to note that all reports are prepared by the accountants assigned to each federal program and reviewed and approved by the Finance Department and the Mayor. This process s...
We acknowledge the finding. The Municipality will be working on scheduling the reports required by each program. It is important to note that all reports are prepared by the accountants assigned to each federal program and reviewed and approved by the Finance Department and the Mayor. This process sometimes results in late report submissions. Staff have been instructed to work on the reports before the 10th of each month to allow sufficient time for proper review and submission, ensuring they are duly reviewed and approved. The reports due on September 15, 2022, and October 15, 2022, were delayed due to Hurricane Fiona's passage through Puerto Rico on September 14, 2022. We experienced power and internet outages at the Municipality. Personnel in charge: Daiana González Hernández, Finance Office Director Projected Completion Date: August 31, 2026
View Audit 407331
Finding 1223580 (2023-002)
Material Weakness 2023
County of Belknap, New Hampshire
NH
Reporting Internal Control / Segregation of Duties Material Weakness § 200.303
Audit Finding Reference: 2023-002 Internal Controls Over Reporting Planned Corrective Action: Finance Director will review quarterly report prior to submission Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: Co...
Audit Finding Reference: 2023-002 Internal Controls Over Reporting Planned Corrective Action: Finance Director will review quarterly report prior to submission Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
View Audit 407004
Finding 1223284 (2023-003)
Material Weakness 2023
CITY OF FRANKLIN
WI
Reporting Cash Management Material Weakness § 200.512
Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Servi...
Recommendation: We recommend that the City implement a system of internal controls over the financial close and reporting process that will mitigate the risk of misstatement in accordance with Uniform Guidance, the Wisconsin State Single Audit Guidelines, and the Wisconsin Department of Health Services Audit Guide. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City is actively working with their auditors to become current with required single audit filings. Name(s) of the contact person(s) responsible for corrective action: Danielle Brown, Director of Finance & Treasurer Planned completion date for corrective action plan: September 30, 2026
View Audit 406785
Finding 1223216 (2023-013)
Material Weakness 2023
Williston Basin Public School District #7
ND
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303 § 200.403
2023-013 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for journal entries that were done to reallocate payroll. There ...
2023-013 – EDUCATION STABILIZATION FUND - LACK OF SUPPORT OVER ESSER FUNDS – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 was unable to provide supporting documentation for journal entries that were done to reallocate payroll. There were 3 journal entries totaling $6,391,442 that were completed at year end to move salaries into the Education Stabilization Fund program that did not have documentation to support the salary expenditures. Management’s Response: We agree. WBSD#7 created a new Grants Coordinator position in July 2023 with one of the specific responsibilities for that position being oversight of all Federal programs. This oversight responsibility includes monitoring expenditures to ensure all expenditures are allowable within the parameters of each program and also that proper documentation for those expenditures has been maintained. It has taken the district some time to get this area cleaned up. Anticipated Completion Date: FY 2025
View Audit 406705
Finding 1223215 (2023-012)
Material Weakness 2023
Williston Basin Public School District #7
ND
Material Weakness Reporting § 200.327 § 200.329
2023-012– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the sta...
2023-012– EDUCATION STABILIZATION FUND - REPORTING – ALN 84.425 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Williston Basin Public School District No. 7 did not maintain documentation for the data that was submitted to the North Dakota Department of Public Instruction (NDDPI) for the state’s completion of the Annual Report for the Education Stabilization Fund program. We were able to obtain the information that was submitted from NDDPI; however, due to issues identified with the accuracy of underlying accounting records we were unable to determine if the information included in the report is accurate. Management’s Response: We agree. The District will work to ensure that all federal programs reporting requirements are met going forward. The district has implemented new documentation retention requirements. Anticipated Completion Date: FY 2025
View Audit 406705
Finding 1223162 (2023-002)
Material Weakness 2023
CENTRO DE CUIDADO AMOR, INC
PR
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.328 § 200.329 § 200.334
VIEWS OF RESPONSIBLE OFFICIALS In response to the single audit finding we will take the following actions. We will establish internal controls that provide certainty, effective monitoring data validation and accountability for those employees who approved expenditures. We will prepare written proces...
VIEWS OF RESPONSIBLE OFFICIALS In response to the single audit finding we will take the following actions. We will establish internal controls that provide certainty, effective monitoring data validation and accountability for those employees who approved expenditures. We will prepare written process in accordance with both state and federal regulations. We will prepare written process in accordance with both state and federal regulations. We will require relevant staff (Staff interacting with procurement, expenditures approval) a comprehensive training program on the requirements of CFR 200. IMPLEMENTATION DATE September 30, 2026 RESPONSIBLE PERSON Ivan Rentas, President
View Audit 406682
Finding 1223142 (2023-006)
Material Weakness 2023
MERCER COUNTY
ND
Reporting Subrecipient Monitoring Material Weakness § 200.303
2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on ...
2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on the March 31, 2023, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative expenditures and obligations were overstated by $37,577 and $484,435. The total reported current period expenditures were understated by $345,365, and the total current period obligations were overstated by $780,000. In addition, the 2023 report was submitted on May 15, 2023, roughly two weeks after the April 30, 2023 deadline. Corrective Action Plan: We agree. We will ensure the future obligation reports that are sent are proper. Anticipated Completion Date: FY 2026
View Audit 406671
Finding 1223128 (2023-013)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Material Weakness
2023-013 Support for Payroll Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Housing Authority agrees with this finding and will...
2023-013 Support for Payroll Material Weakness Recommendation: Auditor’s recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223127 (2023-012)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.327
2023-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as de...
2023-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223126 (2023-011)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305
2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...
2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223122 (2023-007)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Eligibility HUD Housing Programs Material Weakness
2023-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-ce...
2023-007 Tenant Eligibility Material Weakness Recommendation: In general, we continue to recommend a review of the re-certification process to determine areas of weakness. Specifically, we recommend the use of a standard checklist in the re-certification process. We further recommend that each re-certification clerk’s work be routinely audited. We also recommend more standardization in resident files organization of information, and procedures established to make sure all files are maintained adequately in order to be compliant. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223121 (2023-006)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
2023-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the a...
2023-006 Minutes/Resolutions Material Weakness Recommendation: Written minutes should be prepared for each council meeting along with any approved resolutions/recommendations. The minutes and resolutions should be centrally filed, maintained by the Council’s Secretary, and easily accessible to the auditor. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223120 (2023-005)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Cash Management Material Weakness
2023-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
2023-005 Timely Bank Reconciliations Material Weakness Recommendation: Implement currently adopted policies over bank reconciliations. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.
View Audit 406660
Finding 1223119 (2023-004)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Cash Management Material Weakness
2023-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction...
2023-004 Cash Management Material Weakness Recommendation: Auditors recommend filing documentation for grant draws along with payment vouchers throughout the year. Action Taken: Documentation for grant draws and expenditures to support the request for funding is vouchered along with wire transaction documentation that requires the signature of 3 Tribal Council for processing.
View Audit 406660
Finding 1223117 (2023-002)
Material Weakness 2023
St. Croix Chippewa Housing Authority
CA
Procurement, Suspension & Debarment Material Weakness
2023-002 Support for Expenditures Material Weakness Recommendation: Auditors recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check ...
2023-002 Support for Expenditures Material Weakness Recommendation: Auditors recommend the governing board require proper documentation on all types of expenditures and that only members of the board have the authority to sign checks. Action Taken: The Tribal Chairperson has been a designated check signer as well as the St. Croix Tribal Council reviews revenue and expenditures on a monthly basis.
View Audit 406660
Finding 1221450 (2023-001)
Material Weakness 2023
Lawrence County School District
MS
Subrecipient Monitoring Material Weakness Reporting § 200.512
Corrective Action Plan Details: A. Contact person responsible for corrective action: Name: Alicia Smith Title: Chief Financial Officer B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and da...
Corrective Action Plan Details: A. Contact person responsible for corrective action: Name: Alicia Smith Title: Chief Financial Officer B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately
View Audit 405738
Finding 1218727 (2023-002)
Material Weakness 2023
Benton County
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determin...
The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determinations and payment calculations when clients self-certify income. Establishing ongoing monitoring procedures, including periodic file reviews. Benton County is committed to maintaining strong internal controls and ensuring compliance with all applicable federal and state requirements. These enhancements are designed to prevent recurrence and support consistent application of program guidelines.
View Audit 404788
Finding 1218459 (2023-003)
Material Weakness 2023
Southeast Idaho Council of Governments, INC
ID
Material Weakness Reporting
SICOG hired an internal Director of Fiscal Operations responsible for the reconciliations instead of a consultant, also simplified the reconciliation process by consolidating accounts and financial institutions whenever possible.
SICOG hired an internal Director of Fiscal Operations responsible for the reconciliations instead of a consultant, also simplified the reconciliation process by consolidating accounts and financial institutions whenever possible.
View Audit 404750
Finding 1217561 (2023-001)
Material Weakness 2023
Jumoke Academy, Inc.
CT
Reporting Internal Control / Segregation of Duties Material Weakness
The Organization has agreed to the recommendation to maintain appropriately trained and experienced personnel and has hired a new Director of Finance. This will ensure that the accounting processes and internal controls over Federal Reporting will be functioning properly.
The Organization has agreed to the recommendation to maintain appropriately trained and experienced personnel and has hired a new Director of Finance. This will ensure that the accounting processes and internal controls over Federal Reporting will be functioning properly.
View Audit 403718
Finding 1217387 (2023-004)
Material Weakness 2023
The Wellness Plan Medical Centers
MI
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
Condition: The Organization lacked sufficient internal controls to ensure sliding fee discount applications were on file and included all of the necessary information regarding family size and income to support discount determinations made. Further, controls were not sufficient to ensure the correct...
Condition: The Organization lacked sufficient internal controls to ensure sliding fee discount applications were on file and included all of the necessary information regarding family size and income to support discount determinations made. Further, controls were not sufficient to ensure the correct sliding fee discount was applied. Planned Corrective Action: The organization will implement controls to ensure sliding fee applications are maintained and sliding fee adjustments are based on correct family income and resident size. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 6/30/2026
View Audit 403582
« 1 94 95 97 98 281 »