Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,113
In database
Filtered Results
21,389
Matching current filters
Showing Page
12 of 856
25 per page

Filters

Clear
Active filters: Reporting
Corrective Action Plan It was found that four cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determina...
Corrective Action Plan It was found that four cases did not contain evidence in the case record that would indicate the participant’s categorical eligibility. A memo will be distributed to all staff as a reminder on the need to adequately document the case record to support the eligibility determination to ensure compliance with state and federal regulations and the need to scan all documents to IEDR in a timely manner. A separate memo will be distributed to all supervisory staff as a reminder on their need to ensure the case is properly documented and stored in IEDR when reviewing the case record for eligibility determination. The agency will monitor training classes offered by OTDA throughout the year to assign staff to attend to reinforce and strengthen their knowledge on properly documenting and determining eligibility for program. Action Date 9/14/2026 Final Implementation Date 9/30/2027 Name And Phone No. Of Person Responsible For Implementation Bryan Bogad – 631-854-9880
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could n...
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative did not retain the supporting documentation used in the preparation of the quarterly reports. As a result, reported amounts could not be reconciled to the documentation subsequently provided by the Cooperative. Corrective Action Plan: The Grant and Compliance Accountant will be responsible for maintaining, gathering, preparing, and tracking all supporting documentation used in grant reporting. Reported amounts will be reconciled to supporting records before submission, and documentation will be retained to ensure a complete and accurate audit trail. The grant and compliance accountant brings experience working with federal awards, internal controls, compliance monitoring, and coordination with finance, project management, auditors, and funding agencies to further support the Cooperative's ability to maintain accurate grant records and meet federal reporting requirements. Responsible Individuals: Isaac Gonzales, Grant & Compliance Accountant and Cletus Stoflet, CFO Anticipated Completion Date: December 31, 2026
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federa...
Federal Agency Name: Department of Energy Assistance Listing Number: 81.254 Program Name: Grid Infrastructure Deployment and Resilience Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: The Cooperative has addressed this finding by hiring a Grant and Compliance Accountant to oversee federal award accounting, maintain a complete inventory of federal awards, reconcile grant expenditures to the general ledger and prepare the annual Schedule of Expenditures of Federal Awards (SEFA) and related notes. The SEFA will also be independently reviewed by the Chief Financial Officer before being provided to the external auditors. Responsible Individuals: Isaac Gonzales, Grant & Compliance Accountant and Cletus Stoflet, CFO Anticipated Completion Date: December 31, 2026
Finding #2025-002 Comments on the Finding and Each Recommendation: For the year ended December 31, 2025, the Corporation did not submit the Annual Reports to the City of Detroit within the time period required by Uniform Guidance. Action(s) taken or planned on the finding: The Corporation has initia...
Finding #2025-002 Comments on the Finding and Each Recommendation: For the year ended December 31, 2025, the Corporation did not submit the Annual Reports to the City of Detroit within the time period required by Uniform Guidance. Action(s) taken or planned on the finding: The Corporation has initiated outreach with the City of Detroit to resolve portal setup delays and will submit the 2025 annual reporting packages immediately upon receiving functional system access. The Corporation is implementing formal internal covenant-tracking controls and review procedures to ensure all future reporting deadlines are monitored and met within required timeframes.
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Annette Ange, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mange...
Corrective Action Plan Section III - Federal Award Findings and Questioned Costs Finding 2025-001 Name of Contact Person: Annette Ange, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible ...
Identification of the Federal Program: Grantor: United States Department of Health and Human Services Program Name: Health Center Program Cluster Assistance Listing No.: 93.224 – Health Center Program; 93.527 – Grants for New and Expanded Services under the Health Center Program Name of responsible official: James Geraghty Associate Vice President, Faculty Practice Group Phone: (718) 430-3255 Email: james.geraghty@einsteinmed.edu Projected completion date: October 1, 2025 Condition In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, “Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.” The Health System was unable to demonstrate that internal controls were operating effectively throughout the audit period to ensure the proper application of its sliding fee discount schedule (SFDS). During testing, three patients were charged self-pay balances when, based on the applicable sliding fee discount schedule, those charges should have been discounted. The exceptions occurred prior to the implementation of corrective actions associated with the prior-year finding. Management implemented enhanced controls effective October 1, 2025; however, the identified exceptions demonstrate that controls were not operating effectively during a portion of the audit period. Views of responsible officials and planned corrective actions Management concurs with the audit finding and will continue to monitor the effectiveness of the corrective actions implemented October 1, 2025. Standardized procedures have been implemented to strengthen patient screening and enrollment, including controls to ensure the timely collection and documentation of income and family size. To reinforce compliance with SFDS requirements for eligibility determination, documentation, and record retention, a policy was adopted requiring reviews on the day before the patient visit, during the visit, and the day after the visit, as well as periodic retrospective reviews. Staff received regular training on SFDS eligibility, determination, and documentation requirements. Additional corrective actions include a targeted review of patients who had insurance but lacked documented Federal Poverty Level (FPL) information to determine whether any were inappropriately assigned self-pay balances and to ensure appropriate corrective action where necessary. Management will perform monthly monitoring of SFDS determinations, including review of a sample of patient accounts, to verify eligibility documentation, FPL determination, and application of the appropriate discount. Identified exceptions will be investigated and corrected timely, with results documented and reported to responsible management.
The project will fund the reserve account when operating funds are available to do so.
The project will fund the reserve account when operating funds are available to do so.
Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with...
Federal Program: Urban and Community Forest Improvement Program – Inflation Reduction Act Assistance Listing Number: 10.727 Federal Agency: U.S. Department of Agriculture Name of Contact Person Responsible for Corrective Action: Samory Ligondé, Controller Management Response: Management concurs with the finding and recognizes the importance of timely and complete reporting under the Federal Funding Accountability and Transparency Act (FFATA) and 2 CFR Part 170. The Organization maintains written policies addressing federal award administration, including applicable FFATA reporting requirements. In response to the matters identified during the audit, management has strengthened the procedures and controls supporting implementation of these requirements. Responsibility for identifying subawards subject to FFATA reporting has been assigned jointly to the Controller and the applicable program lead responsible for administration of the federal award. This approach is intended to combine centralized financial and compliance oversight with the program-level knowledge necessary to identify reportable subaward activity; however, the Controller is ultimately responsible for coordinating and ensuring completion of the required federal FFATA reporting. Management has reviewed the subawards associated with the major federal program audited and has submitted all previously outstanding FFATA reports identified through that review. In addition, management has implemented a supervisory review process to verify that required FFATA reports are submitted within prescribed deadlines. As part of this process, finance staff, in coordination with the applicable program lead, will periodically reconcile the organization’s subaward agreements and related records to FFATA information reflected in SAM.gov. Lastly, Management will also maintain appropriate documentation of reportable subawards and completed submissions to support ongoing monitoring and supervisory review. Management believes these actions, which were completed by the end of the audit process, appropriately address the matters identified in the finding and strengthen the organization’s existing controls over FFATA compliance.
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement a documented review and approval process for all Federal Financial Reports prior to submission. Evidence of review and approval should be r...
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement a documented review and approval process for all Federal Financial Reports prior to submission. Evidence of review and approval should be retained to demonstrate compliance with federal reporting requirements and to help ensure reports are accurate and complete. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will formalize and document the review and approval process for Federal Financial Reports submitted under federal awards. Prior to submission, reports will be reviewed by the Associate VP of Finance and/or Chief Financial Officer to verify completeness, accuracy, and agreement to supporting accounting records. Evidence of review and approval will be retained with the related reporting documentation. Name(s) of the contact person(s) responsible for corrective action: Rebecca Severtsen-Rea Planned completion date for corrective action plan: 9/22/2026
Contact Person – Karen Larson, Interim Finance Director Corrective Action Plan – The City will establish procedures to review the SF-425 reports. Completion Date – Ongoing
Contact Person – Karen Larson, Interim Finance Director Corrective Action Plan – The City will establish procedures to review the SF-425 reports. Completion Date – Ongoing
We agree that the State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure Report was overstated by $1,059,739.66 for the grant period ended December 31, 2025. We contract with Bricker, Graydon, Wyatt LLP to complete the SLFRF reporting. We understand that we should review the report as...
We agree that the State and Local Fiscal Recovery Funds (SLFRF) Project and Expenditure Report was overstated by $1,059,739.66 for the grant period ended December 31, 2025. We contract with Bricker, Graydon, Wyatt LLP to complete the SLFRF reporting. We understand that we should review the report as it is completed by the law firm. Interest earned on SLFRF funds do not have to be remitted to the US Department of Treasury and is not subject to the SLRFR program use restrictions. Therefore, the issue deals primarily with reporting and classification. The County will review and reconcile all expenditures reported under the SLFRF grant receipts, interest earnings, expenditures, and amounts reported to the US Department of the Treasury. The County will ensure expenditures are accurately classified and reported according to the source of funds and applicable Treasury reporting requirements. We will review the report after it is prepared by the law firm and approve the reconciliation before the report is submitted. The reconciliation will specifically distinguish SLFRF award funds from interest earnings and other non-SLFRF revenues.
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO implemented Clockify in 2026 to document the amount of time staff work on activities associated with each funding stream and support the allocation of payroll and related cost...
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO implemented Clockify in 2026 to document the amount of time staff work on activities associated with each funding stream and support the allocation of payroll and related costs based on actual work performed rather than predetermined or assigned percentages. Staff received training throughout 2026 on their funding allocations and use of the time-tracking system, including guidance for appropriately recording activities by funding stream. The HR & Finance Director will be responsible for administering the time-tracking and payroll allocation process and conducting periodic audits of time-tracking records to compare documented staff activity to payroll allocations. Any identified variances will be reviewed and allocations adjusted as appropriate. The Operations Director will monitor compliance with established time-tracking and payroll allocation procedures, and the Executive Director will provide overall oversight and ensure identified issues are addressed in a timely manner. Anticipated Completion Date December 31, 2026
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO is currently reviewing and revising its Financial Procedures Manual to ensure written accounting and administrative policies and procedures reflect current operations and appl...
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO is currently reviewing and revising its Financial Procedures Manual to ensure written accounting and administrative policies and procedures reflect current operations and applicable Federal requirements. The revised manual will clearly document financial procedures, internal controls, responsibilities, and methodologies for allocating indirect, shared, personnel, and other costs to applicable funding sources. The HR & Finance Director will be responsible for maintaining and implementing the Financial Procedures Manual, ensuring appropriate financial documentation is maintained, and communicating applicable procedures to staff. The Operations Director will monitor implementation of and compliance with established procedures and assist in identifying areas requiring corrective action. The Executive Director will provide overall oversight and ensure identified issues are addressed in a timely manner. ECO will periodically review and update the Financial Procedures Manual to ensure policies and procedures remain appropriate for current operations and applicable requirements. Changes to established financial procedures or allocation methodologies will be documented and approved prior to implementation. Anticipated Completion Date December 31, 2026
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO will implement procedures to ensure the timely completion and submission of the SEFA and applicable reporting package. Following the December 31 fiscal year-end, ECO will targ...
Name of Contact Person Responsible for Corrective Action: Catherine Schaaf, Executive Director Corrective Action Planned ECO will implement procedures to ensure the timely completion and submission of the SEFA and applicable reporting package. Following the December 31 fiscal year-end, ECO will target completion of the year-end financial close within 45 days, preparation of key financial schedules, the SEFA, and initial auditor-requested documentation by March 15, and completion of the annual audit by August 31, in advance of the September 30 regulatory deadline. The HR & Finance Director will be responsible for coordinating preparation of the SEFA, year-end financial documentation, and auditor-requested materials and for tracking applicable reporting deadlines. The Operations Director will monitor progress against established year-end close and audit milestones and assist in identifying and resolving delays that could affect timely completion. The Executive Director will provide oversight to ensure the audit and required reports remain on schedule for timely submission. Key audit milestones and required reporting deadlines will be incorporated into ECO’s compliance calendar and reviewed regularly by leadership throughout the year-end close and audit process. Any delays or issues that could affect timely completion will be identified and addressed as they arise. Anticipated Completion Date March 15, 2027
Statement of Condition and Criteria The Authority did not consistently perform required participant recertifications and certification updates within the Housing Choice Voucher (HGV) and Moving to Work (MTW) programs. During testing, we identified instances where participant files and Forms HUD-5005...
Statement of Condition and Criteria The Authority did not consistently perform required participant recertifications and certification updates within the Housing Choice Voucher (HGV) and Moving to Work (MTW) programs. During testing, we identified instances where participant files and Forms HUD-50058 were not updated to reflect current household information when certification actions were required. Recommendation We recommend the Authority strengthen monitoring controls over recertification and eligibility processing within both the HGV and MTW programs to ensure participant information is updated timely and eligibility determinations are supported by current household information. Corrective Action - Quality Control & Monitoring Enhancements To strengthen internal controls and ensure consistent file compliance within the Housing Choice Voucher (HCV) and Moving to Work (MTW) programs, The Greenville Housing Authority (TGHA) is executing a structural reorganization of department staff. • Dedicated Compliance Personnel: Final restructuring of the current HGV department will be completed by October 31, 2026. This includes the onboarding of a dedicated Compliance Specialist by January 2027. This role will strictly focus on quality control, preventing overlooked regulatory procedures, verifying income calculations, and ensuring complete file documentation. • Real-Time Quality Control Reviews: The Compliance Specialist will implement a proactive file-checking system, auditing annual and interim recertifications, and any other occurrences, e.g., moves, that a new certification is required in real time prior to final Form HUD-50058 transmission. This allows immediate correction of deficiencies and prevents recurring systemic errors. • Management Oversight & Target Training: Compliance reporting will be reviewed at least monthly by the Director of HCV and the HCV Lead Specialists. These monthly reviews will track error rates, identify chronic deficiencies, and directly inform the department's ongoing staff training needs. TGHA anticipates fully executing these new compliance review processes and workflows by April 30, 2027.
Finding 2025-001 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2025 COVID-19 – Coronavirus Capital Projects Fund Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance ...
Finding 2025-001 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2025 COVID-19 – Coronavirus Capital Projects Fund Preparation of Schedule of Expenditures of Federal Awards Material Weakness in Internal Control over Compliance Finding Summary: During our audit procedures, Eide Bailly identified errors in the preparation of the SEFA. Specifically, certain 2025 federal expenditures incurred during the year were omitted from the original SEFA provided for audit, while certain expenditures related to 2024 activity were included in the 2025 SEFA. The Cooperative subsequently reconciled the schedule and revised the SEFA to correct these errors. Corrective Action Plan: The Cooperative will add SEFA preparation procedures by performing a reconciliation of reported federal expenditures to the underlying grant activity, including a review of year-end accounts payable, retainage balances, and other cutoff-related items, to ensure all federal expenditures are reported within the SEFA in the appropriate fiscal year. Responsible Individuals: Denne’ Smith, Chief Financial Officer Anticipated Completion Date: December 31, 2026
We are working with our HUD field office to correct our VMS reporting. We are also working with our fee accountant and have switched our software to HAPPY so we can get better reporting.
We are working with our HUD field office to correct our VMS reporting. We are also working with our fee accountant and have switched our software to HAPPY so we can get better reporting.
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match...
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match calculation and supporting records to be independently reviewed and approved by an individual who was not involved in their preparation before the match report is submitted.
2025-002 Policies and Procedures for Food Inventory Management Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will formalize the procedures we have in place as a Board approved policy. The policy will cover the treatment for all ...
2025-002 Policies and Procedures for Food Inventory Management Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will formalize the procedures we have in place as a Board approved policy. The policy will cover the treatment for all types of inventories, including federal non-cash programs. We will provide a draft policy to the Financial Committee at the 9/22 meeting prior to board-wide approval afterward. The policy will be acknowledged at least annually and after key staff turnover. Target: 9/24/2026 Justin Carlile JustinC@partnersinw.org
2025-001 Reporting on USDA Foods Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will implement a monthly reporting procedure requiring a documented inventmy reconciliation of each USDA program to the provided bills of lading prio...
2025-001 Reporting on USDA Foods Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will implement a monthly reporting procedure requiring a documented inventmy reconciliation of each USDA program to the provided bills of lading prior to submission to WSDA. Each invent tory reconciliation will be reviewed and signed by a staff member who did not prepare the repmt. These reconciliations will be retained alongside monthly program inventmy repmts. Target: October 31 st . We will begin immediately with the first dual verification repmt being completed for the month of September. Justin Carlile JustinC@partnersinw.org
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Cor...
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Corrective Action: Eric Cronin, Executive Director
Housing Voucher Cluster -Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Housing Voucher Cluster -Assistance Listing No. No. 14.871 and 14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HAKC has implemented additional controls to ensure HUD-50058 forms are submitted timely and accurately to HUD's designated reporting system. The HCV Department is monitoring HUD-50058 submissions through available PIC reporting and error reports. Staff are responsible for reviewing submission results and correcting fatal errors or rejected certifications. Supervisory staff will monitor outstanding certifications and submission errors to ensure corrections are completed and successfully transmitted. HAKC has also incorporated the following controls: • Monitoring of HUD-50058 submission status; • Review of PIC error reports and correction of fatal errors; • Monitoring of overdue annual reexaminations and certifications that have not been successfully posted; • Supervisory review of outstanding 50058 submissions; • Periodic reconciliation of HAKC participant records against HUD reporting records; and • Staff training regarding HUD-50058 reporting requirements and the importance of complete, accurate, and timely submissions. HAKC recognizes that HUD requires PHAs to electronically submit HUD-50058 information and that complete, accurate, and timely reporting is necessary for HUD program monitoring. HAKC will continue to monitor 50058 submission activity and error reports as part of its ongoing quality-control process. Name(s) of the contact person(s) responsible tor corrective action: Director of HCV, Assistant Directors of HCV, HCV Staff, and Compliance Team Planned completion date for corrective action plan: 12/31/2026\
TCA senior management team recognizes that there were several internal challenges that delayed beginning of the audit process, thus causing the noncompliance. TCA has policies and procedures in place that support the timely preparation of audit-ready financial statements. However, management recogni...
TCA senior management team recognizes that there were several internal challenges that delayed beginning of the audit process, thus causing the noncompliance. TCA has policies and procedures in place that support the timely preparation of audit-ready financial statements. However, management recognizes that internal deadlines for the preparation and review of the accounting records need to be added to the existing policies and procedures. Additionally, the retirement of an accounting staff member and ongoing health challenges and absenteeism of fiscal personnel have also challenged agency compliance ability. The agency senior management team is conducting a time and effort study and comprehensive evaluation of accounting staffing, to ascertain if modifications or additions to staffing are needed. Recommendations and a corrective plan will be submitted by the Board of Directors by September 2026.
The Authority acknowledges the deficiencies identified in the Public Housing Capital Fund Program. The majority of the questioned costs originated before 2024 under prior management. The primary issue was the failure to identify and document the specific property to which each disbursement related. ...
The Authority acknowledges the deficiencies identified in the Public Housing Capital Fund Program. The majority of the questioned costs originated before 2024 under prior management. The primary issue was the failure to identify and document the specific property to which each disbursement related. The Authority will strengthen its Capital Fund cash management procedures, including property-level coding and supporting documentation for each disbursement, periodic reconciliation of grant drawdowns to eligible expenditures by property, and supervisory review. Staff will be trained on these procedures to ensure compliance with federal regulations. Dexter Brady, Interim Executive Director, is the responsible official and this will be completed by December 31, 2026.
« 1 10 11 13 14 856 »