Corrective Action Plans

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Statement of Condition 2026-001 (Assistance Listing 14.155): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended January 31, 2026. Recommendation: Management should notify the lender of the new reserve for replacement deposit amount and make an ad...
Statement of Condition 2026-001 (Assistance Listing 14.155): The Corporation did not make all of the HUD required reserve for replacement deposits for the year ended January 31, 2026. Recommendation: Management should notify the lender of the new reserve for replacement deposit amount and make an additional $565 deposit to the reserve for replacements fund on the next billing. Management Response: Agree. Management has notified the lender of the new required deposit and will make an additional $565 deposit to the reserve for replacements fund on the next billing.
2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered trans...
2025-002 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Food Distribution Cluster (10.565, 10.568, 10.569). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300...
2025-001 Suspension and Debarment Finding Type: Material Weakness in Internal Controls over Compliance and Compliance Federal Program Title and AL Number: The Emergency Food Assistance Program (TEFAP) Commodity Credit Corporation Eligible Recipient Funds (10.187). Criteria: Per Title 2 CFR § 180.300, non-federal entities that enter into a covered transaction with an entity at a lower tier are required to verify that the entity is not suspended or debarred or otherwise excluded from participating in the transaction. Covered transactions includes all non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount. Condition and context: As part of our suspension and debarment testing, and in order to determine compliance with the requirements, we verified that the suspension or debarment verification check for subrecipient agencies were performed prior to entering into agreements with these agencies. For all four non-statistical samples, the verification check was performed subsequent to when the Food Bank entered into the contract with the agency. None of the agencies selected were suspended or debarred. Cause: The Food Bank did not have controls in place to ensure the suspension or debarment verifications were performed when entering into agreements with agencies. Effect: The Food Bank was not able to demonstrate compliance with 2 CFR § 180.300. Questioned Costs: None Repeat finding: Yes, 2024-001 Recommendation: We recommend that the Food Bank implement controls to ensure covered transactions with agencies at a lower tier are not suspended or debarred. Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan. Management Response and Planned Corrective Action: The Los Angeles Regional Food Bank (“Food Bank”) is a non-federal entity that enters into transactions with its agency partners covered under Title 2 CFR § 180.300. This section requires the Food Bank to verify that its agency partners are not suspended or debarred or otherwise excluded from participating in transactions covered by this section. The Food Bank will modify its Agency Agreement template to include language requiring the Agency Partner to self-certify that they are neither suspended, nor debarred, nor otherwise excluded from participating in Federal Programs covered under Title 2 CFR § 180.300. The modified Agency Agreement will also require the Agency Partner to notify the Food Bank should they be placed on the federal suspension and debarment list. This modified Agency Agreement will be placed into service on or before June 1, 2026. All new Agency Partners onboarding after June 1, 2026, will use this new Agency Agreement. For all existing Agency Partners of record as of June 1, 2026, the Food Bank will begin a process of replacing their existing Agency Agreements with the new Agency Agreement described above. This process will be completed on or before December 31, 2026. For all existing Agency Partners of record as of June 1, 2026, the Agency Relations Department will continue performing the federal suspension and debarment check on the Agency Partners, specifically those onboarded to receive commodities under federal programs, on a quarterly basis. This action will be completed on or before December 31, 2026. The Director of Compliance and Administration will oversee the modification of the Agency Agreement. Individuals responsible for corrective action: Elizabeth Cervantes – Sr. Director of Product Acquisition and Agency Relations 323.974.0073 Steven Meisberger – Chief Financial Officer 323.318.0319
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required dea...
FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2025-002: Late Submission of Reporting Package and Data Collection Form – Compliance Finding Criteria: Uniform Guidance requires submission of the reporting package and data collection form to the Federal Audit Clearinghouse within required deadlines. Condition and Context: The reporting package and data collection form for the year ended December 31, 2024 was not submitted by the September 30, 2025 deadline. Recommendation: Ensure compliance with all federal filing requirements. Views of Responsible Officials: The delay resulted from federal contract terminations, staffing reductions, lack of response from agencies regarding extensions, and audit delays. Corrective Action Plan: Issue was resolved in 2026 by completing the audit and submission timely. Responsible Person: Can Varol, Chief Financial and Operations Officer Contact: For questions, contact Can Varol at 703-302-6624. Sincerely, Can Varol Chief Financial and Operations Officer Winrock International
The School has hired a consultant for training.
The School has hired a consultant for training.
Reference # and title: 2025-005 Controls and Compliance over Disbursements over ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Educa...
Reference # and title: 2025-005 Controls and Compliance over Disbursements over ESSER Federal program and specific federal award identification: AL Number Award Year FEDERAL GRANTER/ PASS THROUGH GRANTOR/PROGRAM NAME United States Department of Education; passed through Louisiana Department of Education COVID-19 Education Stabilization Funds: Education Stabilization (ESSER III) 84.425U 2021 Criteria or specific requirement: Sound internal controls over federal program require that expenditures be made in accordance with the federal program budgets, properly documented and recorded. Additionally, 2 CFR section 200 requires nonpayroll expenditures over the micro purchase threshold be adequately vetted with a competitive process such as quotes or bids. Condition found: In testing 23 vendor disbursements for the Education Stabilization fund, it was noted that several expenditures initially charged to the program were moved to the general fund. However, it was determined that one check that should have been moved to the general fund due to not being in the federal program budget was not. Therefore, this is considered questioned costs. For the expenditures charged to the ESSER program, 3 of the vendor disbursements, the School Board should have obtained quotes for these costs. Corrective action planned: Expenditures for grants are now compared to the budget and quotes will be obtained when required. Person responsible for corrective action: Mrs. Lora White, Business Manager 200 Bushley Street Phone: (318) 744-5727 Harrisonburg, LA 71340 Fax: (318) 744-9221 Anticipated completion date: This is expected to be completed July 2025.
CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements ...
CORRECTIVE ACTION ITEM - Finding 2025-004: MONITORING Individual Responsible: District external accountant and District Board of Directors Anticipated Completion Date: 06/30/2026 Corrective Action/Management Response: We will review the associated grant agreements and federal compliance supplements for all of our federal awards in order to familiarize ourselves with the related compliance requirements. Additionally, we will be checking in with our accountant and engineer to periodically provide documentation for the satisfaction of the associated requirements. We discuss these items regularly in our monthly meetings but will obtain documentation going forward.
The Town of Lynnfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the...
The Town of Lynnfield, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT 2025-001 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend procedures be implemented to ensure that the verification of vendors’ suspension and debarment status is documented prior to executing transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town has implemented procedures requiring documentation of vendor suspension and debarment verification prior to the execution of transactions involving federal funds. Staff responsible for procurement and accounts payable have been instructed to verify vendor eligibility through the System for Award Management (SAM.gov) and retain documentation of the verification in the applicable procurement or payment file. Name(s) of the contact person(s) responsible for corrective action: David Castellarin Planned completion date for corrective action plan: June 30, 2026
The board will ensure the schools and central office departments are aware of and follow the federal procurement codes for federal funds. The Purchasing Department will vet purchases to ensure compliance.
The board will ensure the schools and central office departments are aware of and follow the federal procurement codes for federal funds. The Purchasing Department will vet purchases to ensure compliance.
Reference Number: 2025-001 Description: Procurement Corrective Action Plan: Guest House has modified its staffing structure, training, and procurement protocols to ensure that all contractors, including local landlords receiving payments under federal grant programs, are verified against the federal...
Reference Number: 2025-001 Description: Procurement Corrective Action Plan: Guest House has modified its staffing structure, training, and procurement protocols to ensure that all contractors, including local landlords receiving payments under federal grant programs, are verified against the federal System for Award Management (SAM.gov) prior to contract execution. Anticipated Corrective Action Plan Completion Date: April 1, 2026 Contact Information: For additional information regarding these corrective actions, contact Stephen Bauer, CEO at 414.345.3240. Stephen Bauer CEO Guest House of Milwaukee
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-002: The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred,...
Contacts: Brian Lutz, VP of Accounting; Rob Busteed, Director of Accounting Contact Phone Numbers: 479-967-5570 Ext. 2013; 479-725-5117 Audit Period Ending: June 30, 2025 2025-002: The Corporation did not perform procedures to ensure vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Management concurs with the finding. Arisa has subsequently received a signed certification from the subcontractor dated 4/20/2026 indicating that the vendor was not debarred, suspended, or otherwise excluded from participation in federal assistance programs. For future federal awards, Arisa will collect a certification from the subcontractor/vendor indicating compliance with this requirement. Completion date: Beginning with May 2026 invoices, certifications are required to be included.
The Organization will implement an official procurement policy and set forth internal controls to follow the procedures set forth in 2 CFR Part 200 Subpart D.
The Organization will implement an official procurement policy and set forth internal controls to follow the procedures set forth in 2 CFR Part 200 Subpart D.
2025-002 PROCUREMENT, SUSPENSION & DEBARMENT Condition: The Organization did not comply with the Davis-Bacon prevailing wage requirement Recommendation: The Organization executed the contract in question in June 2024, and the related project was completed in April 2025. The Organization's 2024 audit...
2025-002 PROCUREMENT, SUSPENSION & DEBARMENT Condition: The Organization did not comply with the Davis-Bacon prevailing wage requirement Recommendation: The Organization executed the contract in question in June 2024, and the related project was completed in April 2025. The Organization's 2024 audit was not issued until May 2025. Consequently, the Organization was not aware of the Davis-Bacon Act applicability during the period of contract execution and project performance and therefore did not have the opportunity to amend the contract to incorporate the Davis-Bacon Act requirements. In response to the findings identified in the prior year audit, the Organization has since implemented new policies and procedures to ensure timely identification of applicable compliance requirements for future contracts. Corrective Action Plan: The Director of Finance/CFO prepared a summary document regarding the federal guidelines on procurement, in particular highlighting this requirement concerning the Davis- Bacon act. Contact Person Responsible: Interim Director of Finance /CFO Completion date: June 30, 2025
2025-001 PROCUREMENT, SUSPENSION & DEBARMENT Condition: We identified an instance where the Organization did not verify the suspension and debarment status of a vendor prior to awarding the vendor a federal contract. Documentation of verification through SAM.gov or equivalent methods could not be pr...
2025-001 PROCUREMENT, SUSPENSION & DEBARMENT Condition: We identified an instance where the Organization did not verify the suspension and debarment status of a vendor prior to awarding the vendor a federal contract. Documentation of verification through SAM.gov or equivalent methods could not be provided by management. Subsequent review of SAM.gov indicated no instances of suspended or debarred vendors used on the project funded with federal awards. Recommendation: We recommend the Organization ensure the staff involved with procuring contracts using federal awards are aware of the federal requirement, including the already established policies that the Organization has regarding such requirements. Corrective Action Plan: The contract associated with this finding was signed on January 24, 2025, before the 2024 financial audit was finished, so before the organization made changes to their procurement policy. Since then, the organization has reviewed its existing procurement policy, and updated it as necessary and will ensure that for future projects, the procurement policy will be carefully followed, including verification through SAM.gov. Staff involved in projects and procurement will receive training regarding the policies and the federal guidelines for federally funded projects. Contact Person Responsible: Interim Director of Finance /CFO Completion date: June 30, 2025
2025-008: Procurement Policy Condition: We noted that the Village does not have a documented procurement policy in place as required by 2 CFR 200.318. No instances of noncompliance were identified in the procurement transactions tested. Corrective Action Planned: A purchasing and procurement policy ...
2025-008: Procurement Policy Condition: We noted that the Village does not have a documented procurement policy in place as required by 2 CFR 200.318. No instances of noncompliance were identified in the procurement transactions tested. Corrective Action Planned: A purchasing and procurement policy was created and discussed at the May 2026 finance committee meeting and approved by the board in May 2026. Name of the Contact Person Responsible for Corrective Action: finance department Anticipated Completion Date: May 2026
Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City formalize suspension and debarment compliance procedures in a written policy and ensure verification is performed and documented for all covered transactions prior to entering into contracts...
Community Project Funding (CFP) Program – Assistance Listing No. 14.251 Recommendation: We recommend the City formalize suspension and debarment compliance procedures in a written policy and ensure verification is performed and documented for all covered transactions prior to entering into contracts funded by Community Project Funding. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will develop and adopt a written policy addressing suspension and debarment requirements applicable to federal programs, including Community Project Funding. The policy will define required verification procedures and documentation standards. City staff will perform and retain evidence of suspension and debarment verification for all covered transactions prior to entering into federally funded contracts. Name of the contact person responsible for corrective action: Zach Doud Planned completion date for corrective action plan: December 31, 2026
Management agrees with the finding. Management has reviewed the situation with employees i.e. IT and Department Supervisors, who are responsible for contracts and other agreements that may include leases and subscriptions. The need for the accounting department to be provided with such agreements ha...
Management agrees with the finding. Management has reviewed the situation with employees i.e. IT and Department Supervisors, who are responsible for contracts and other agreements that may include leases and subscriptions. The need for the accounting department to be provided with such agreements has been emphasized to these employees. Management has also obtained the services of an outside contractor to provide the City with the calculations of assets and liabilities that may need to be recorded by the City under such contracts and agreements.
Management agrees with the finding. Management has implemented the necessary training and supervision for staff tasked with the accounts payable function. Staff will review the invoices paid after the fiscal year end and reflect them in the accounts payable balance and expenditures of the proper per...
Management agrees with the finding. Management has implemented the necessary training and supervision for staff tasked with the accounts payable function. Staff will review the invoices paid after the fiscal year end and reflect them in the accounts payable balance and expenditures of the proper period.
Condition: Suspension and debarment compliance was not verified for nine covered transactions. Corrective Action Plan: The Town will verify that all vendors paid with ARPA (SLFRF) funds are not suspended or debarred by checking sam.gov prior to payment. Documentation of the verification will be reta...
Condition: Suspension and debarment compliance was not verified for nine covered transactions. Corrective Action Plan: The Town will verify that all vendors paid with ARPA (SLFRF) funds are not suspended or debarred by checking sam.gov prior to payment. Documentation of the verification will be retained with the supporting payment records. Anticipated Completion Date: June 30, 2026 Contact Information: Eric A. Kinsherf, CPA, Town Accountant
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
2025-004 Suspension and Debarment Corrective action planned: Management shall ensure that the procurement staff perform vendor checks prior to entering into procurement arrangements with vendors. Staff will retain documentation that the checks were performed and when they were performed. In addition...
2025-004 Suspension and Debarment Corrective action planned: Management shall ensure that the procurement staff perform vendor checks prior to entering into procurement arrangements with vendors. Staff will retain documentation that the checks were performed and when they were performed. In addition, staff will update these checks on an annual basis. Management shall implement the following procedures to ensure compliance. • Standardize a vendor verification checklist for all procurements meeting the threshold. • Integrate checks into procurement workflows so they are not an afterthought. • Train procurement staff on SAM.gov use and due diligence criteria. • Maintain a centralized procurement log with dates, results, and responsible parties for audit readiness. Anticipated completion date: June 2026 Contact person responsible for corrective action: Harjeet Sidhu, Chief Financial Officer
2025-003 Procurement Corrective action planned: CSV will enforce its procedure policy that all competitive procurement transactions above the micro-purchase threshold, when expenditures are charged to a federal award, must have complete supporting documentation retained for at least four years after...
2025-003 Procurement Corrective action planned: CSV will enforce its procedure policy that all competitive procurement transactions above the micro-purchase threshold, when expenditures are charged to a federal award, must have complete supporting documentation retained for at least four years after final payment, in accordance with 2 CFR 200.320. This will be accomplished by providing training for procurement, finance, and administrative staff on: • Recognizing when a transaction exceeds the threshold. • Collecting and organizing supporting documentation. • Understanding retention periods and storage requirements. The Procurement Manager shall oversee compliance with the threshold and retention requirements. CSV shall conduct periodic audits to: • Review procurement files for completeness and compliance with retention requirements. • Identify gaps or missing documentation and correct them promptly. • Document audit findings and corrective actions. Anticipated completion date: June 2026 Contact person responsible for corrective action: Harjeet Sidhu, Chief Financial Officer
Audit Finding 2025-001 in the area of Procurement and Suspension and Debarment The Authority will implement procedures to verify that all parties in covered transactions are not suspended, debarred, or otherwise excluded from federal programs. The verification results will be retained as part of bot...
Audit Finding 2025-001 in the area of Procurement and Suspension and Debarment The Authority will implement procedures to verify that all parties in covered transactions are not suspended, debarred, or otherwise excluded from federal programs. The verification results will be retained as part of both the grant and procurement files.
Planned Corrective Action: The District is in the process of reviewing procedures for construction services and will ensure that the future use of Federal funds for these projects meet contracting and payment requirements. Anticipated Completion Date: July 1, 2026 Marleni Bruner, Sylvia Jackson, Bre...
Planned Corrective Action: The District is in the process of reviewing procedures for construction services and will ensure that the future use of Federal funds for these projects meet contracting and payment requirements. Anticipated Completion Date: July 1, 2026 Marleni Bruner, Sylvia Jackson, Brenton Hudson
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