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Corrective Action Plans

Browse how organizations respond to audit findings

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Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
2. Adoption of Best Practices
2. Adoption of Best Practices
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
To enhance accountability and prevent errors or irregularities, the following best practices will be implemented:
To enhance accountability and prevent errors or irregularities, the following best practices will be implemented:
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
Three-Way Matching: Staff will confirm alignment between the purchase order, receiving documentation, and vendor invoice prior to issuing payment.
Three-Way Matching: Staff will confirm alignment between the purchase order, receiving documentation, and vendor invoice prior to issuing payment.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
Segregation of Duties: Responsibilities for invoice approval, payment processing, and account reconciliation will be divided among separate personnel to safeguard against fraud and mistakes.
Segregation of Duties: Responsibilities for invoice approval, payment processing, and account reconciliation will be divided among separate personnel to safeguard against fraud and mistakes.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
Invoice Approval Checklist: A standardized checklist will be adopted to ensure each disbursement includes proper documentation, account coding, and supervisory approval.
Invoice Approval Checklist: A standardized checklist will be adopted to ensure each disbursement includes proper documentation, account coding, and supervisory approval.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
Digital Recordkeeping: All invoices and related documentation will be maintained electronically to improve accessibility, audit readiness, and tracking efficiency.
Digital Recordkeeping: All invoices and related documentation will be maintained electronically to improve accessibility, audit readiness, and tracking efficiency.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
3. Training and Capacity Building
3. Training and Capacity Building
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
In 2025, all relevant staff will receive comprehensive training on the revised procedures and internal control standards. Ongoing professional development will also be provided to promote a sustained culture of compliance and accountability.
In 2025, all relevant staff will receive comprehensive training on the revised procedures and internal control standards. Ongoing professional development will also be provided to promote a sustained culture of compliance and accountability.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
4. Monitoring and Quality Assurance
4. Monitoring and Quality Assurance
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
The Finance Department will conduct periodic internal reviews to assess compliance with the updated procedures. The findings will inform continuous improvement efforts and ensure timely corrective action where necessary.
The Finance Department will conduct periodic internal reviews to assess compliance with the updated procedures. The findings will inform continuous improvement efforts and ensure timely corrective action where necessary.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
5. Management Oversight
5. Management Oversight
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
The Finance Director will be responsible for implementing and monitoring adherence to the updated procedures. Regular updates on progress and compliance will be provided to executive leadership and the Board Finance Committee.
The Finance Director will be responsible for implementing and monitoring adherence to the updated procedures. Regular updates on progress and compliance will be provided to executive leadership and the Board Finance Committee.
View Audit 386703
Finding 1173222 (2023-012)
Material Weakness 2023
Jordan Community Residential Center
OH
Questioned Costs Internal Control / Segregation of Duties
By institutionalizing these corrective actions and best practices, Jordan CRC will significantly strengthen its financial oversight, reduce the risk of questioned costs, and enhance compliance with federal and internal standards.
By institutionalizing these corrective actions and best practices, Jordan CRC will significantly strengthen its financial oversight, reduce the risk of questioned costs, and enhance compliance with federal and internal standards.
View Audit 386703
Finding 1173047 (2023-003)
Material Weakness 2023
Spatial Informatics Group Natural Assets Laboratory
CA
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.318 § 200.319
Audit Finding: 2023-003 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates will be developed...
Audit Finding: 2023-003 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates will be developed, including checklists for method of procurement, contractor selection, cost/price analysis, and justification, and will be used for all purchasing actions. The organization will require that all procurement records are completed and retained in accordance with 2 CFR §§ 200.318–320. Anticipated Completion Date ● April 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director
View Audit 386516
Finding 1173046 (2023-002)
Material Weakness 2023
Spatial Informatics Group Natural Assets Laboratory
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.328 § 200.400 § 200.430
Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...
Audit Finding: 2023-002 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures adopted in 2025 address these requirements and are being fully implemented. Anticipated Completion Date ● March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director
View Audit 386516
Finding 1173029 (2023-008)
Material Weakness 2023
Yankton Sioux Tribe
SD
Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.313
2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Constru...
2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 93.575 Child Care and Development Block Grant Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, the auditors selected 120 transactions for testing from each major program. The following number of transactions were not provided for review during the audit: ALN 93.441 – Indian Self Determination – 18 transactions ALN 20.205 – Highway Planning and Construction – 16 transactions ALN 93.575 – Child Care and Development Block Grant – 7 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures, so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.
View Audit 386455
Finding 1173018 (2023-006)
Material Weakness 2023
Yankton Sioux Tribe
SD
Questioned Costs Reporting Significant Deficiency
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the rep...
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.
View Audit 386455
Finding 1173016 (2023-004)
Material Weakness 2023
Yankton Sioux Tribe
SD
Questioned Costs Reporting
2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Pl...
2023 – 004: Reporting – Late Data Collection Form Submission (Repeat Finding: 2019-006, 2020-006, 2021-005, and 2022-005) Condition: The Governmental Department’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2024. Corrective Action Plan: The Tribe is in the process of getting past audits caught up and will continue to add to the monthly process of making sure things are tied out on a monthly basis.
View Audit 386455
Finding 1172859 (2023-003)
Material Weakness 2023
Creating Housing Coalition
OR
Questioned Costs Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.320 § 200.326
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive ...
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive adequate training on the procurement policy and the required methods of procurement to be made when making procurements with federal awards. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026
View Audit 386255
Finding 1171983 (2023-021)
Material Weakness 2023
Republic of the Marshall Islands
MH
Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303
The Ministry acknowledges this finding and notes that the inability to reconcile the staff list was primarily due to the system migration from 4Gov to the new FMIS, which required additional time to review and make necessary adjustments. As a corrective measure, all personnel must be entered into th...
The Ministry acknowledges this finding and notes that the inability to reconcile the staff list was primarily due to the system migration from 4Gov to the new FMIS, which required additional time to review and make necessary adjustments. As a corrective measure, all personnel must be entered into the system using their RMI Social Security Number, legal names, and confirmation from the Budget Division regarding the funding source to support payroll. The Budget Division is now required to upload all supporting documents into FMIS prior to establishing and releasing funds. Any changes to the approved budget narrative must include an official communication from the grantor, which must also be uploaded. Requests will not be processed without the required documentation.
View Audit 385081
Finding 1171979 (2023-015)
Material Weakness 2023
Republic of the Marshall Islands
MH
Questioned Costs Period of Performance Internal Control / Segregation of Duties § 200.303
Condition 1: The new FMIS includes built-in controls to monitor the period of performance, including tracking the last day for encumbrances and payments, ensuring timely and accurate financial management. Condition 2: In FY2025, all invoices with corresponding purchase orders are uploaded into the s...
Condition 1: The new FMIS includes built-in controls to monitor the period of performance, including tracking the last day for encumbrances and payments, ensuring timely and accurate financial management. Condition 2: In FY2025, all invoices with corresponding purchase orders are uploaded into the system by the Procurement & Supply Division. Once uploaded, the Accounting Division reviews and processes payments accordingly. Additionally, Accounting Management reinstated the pre- review of payment request vouchers with corresponding BRVs prior to payment issuance to strengthen controls and ensure compliance. Condition 3: A control process is currently in place whereby each Notice of Award (NOA) is assigned to a single, corresponding SPG account. Condition 4: NOAs and all relevant grant documents are required to be uploaded to Bisan at the time a new SPG account is created.
View Audit 385081
Finding 1171327 (2023-004)
Material Weakness 2023
Healing Action Network Inc
MO
HUD Housing Programs Reporting Questioned Costs § 200.403
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges anisolated payrollprocessingerrorduringfiscalyear2023in which overtime hours werenotproperlyenteredforoneemployee.Thiserrordidnotresultinquestionedcosts,asreimbursedpayrollexpenseswere less thanactualpayrollcosts incur...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges anisolated payrollprocessingerrorduringfiscalyear2023in which overtime hours werenotproperlyenteredforoneemployee.Thiserrordidnotresultinquestionedcosts,asreimbursedpayrollexpenseswere less thanactualpayrollcosts incurred. We retrained staffonpayrollprocessingwithemphasis onovertimeentry andverification.Weupdatedpayrollprocesses toensurepayrollstaffarenotifiedwhen overtime isapproved.Weimplementedpre-processingpayrollreconciliation andsupervisoryreviewpriortofinalsubmission.Payrollentries are subjectto supervisory reviewand periodic spotchecks.Correctiveactions havebeenimplementedand are operating onanongoingbasis.
View Audit 384599
Finding 1171326 (2023-003)
Material Weakness 2023
Healing Action Network Inc
MO
Questioned Costs Reporting § 200.403
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelatedtoinconsistentretentionoflease extensionsorrenewals forrentalassistanceprovided beyond originallease terms duringfiscalyear2023.Originalleases were retained forallparticipants;however,extensionsweren...
View ofResponsible Officials and Planned CorrectiveActions:Managementacknowledges this findingrelatedtoinconsistentretentionoflease extensionsorrenewals forrentalassistanceprovided beyond originallease terms duringfiscalyear2023.Originalleases were retained forallparticipants;however,extensionswerenotconsistently obtained. We implementedalease trackingprocess to monitorlease expirationdates.Weupdatedproceduresto requirelease renewalsorextensions priorto issuingassistancebeyondtheoriginallease term.Weimplementedstandardizedfile checklists.Supervisorystaffconductperiodic filereviewsto confirmleasedocumentation coverage.Corrective actionshavebeenimplementedand are operatingonanongoingbasis.
View Audit 384599
Finding 1171325 (2023-002)
Material Weakness 2023
Healing Action Network Inc
MO
Internal Control / Segregation of Duties Questioned Costs Cash Management § 200.403
View of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding related to documentation retention for a single participant-related expense during fiscal year 2023. While isolated in nature, management recognizes the importance of complete documentation to support ...
View of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding related to documentation retention for a single participant-related expense during fiscal year 2023. While isolated in nature, management recognizes the importance of complete documentation to support allowability under Uniform Guidance. We updated procedures to require receipt and verification of all required documentation prior to charging costs to federal awards. We implemented standardized documentation checklists to support consistent compliance. We reinforced documentation standards through staff training and supervisory review to ensure proper adherence. Supervisory staff conduct periodic file reviews prior to reimbursement and drawdown activity. Corrective actions have been implemented and are operating on an ongoing basis.
View Audit 384599
Finding 1171303 (2023-088)
Material Weakness 2023
The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments
FL
Subrecipient Monitoring Questioned Costs Reporting § 200.303
VITEMA concurs with this finding. VITEMA uses the sub-recipient agreement as the source of documentation for enrollment into FFATA. This agreement is signed by the Director of VITEMA and Sub Recipient. VITEMA's Grant Management staff will upload this information into the FRS/SAMS.GOV system. VITEMA'...
VITEMA concurs with this finding. VITEMA uses the sub-recipient agreement as the source of documentation for enrollment into FFATA. This agreement is signed by the Director of VITEMA and Sub Recipient. VITEMA's Grant Management staff will upload this information into the FRS/SAMS.GOV system. VITEMA's Deputy Director of Grants Management will review the FFTA information and validate that the information is true and correct based on the amount approved by DHS and sub-recipient agreement. This FFTA document will be signed and dated by the Deputy Director of Grants Management within the 30 days of required enrollment.
View Audit 384576
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