Corrective Action Plans

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The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
The Organization concurs with the finding and has begun implementing corrective action to address the identified issues, including enhancing internal controls and strengthening review procedures to ensure more accurate and timely financial reporting going forward.
View Audit 365316 Questioned Costs: $1
Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed month...
Responsible Official’s Response and Corrective Action Planned: We have implemented procedures to ensure that the SEFA includes all federal expenditures incurred during the reporting period, regardless of whether reimbursement has been requested. Reconciliation of the SEFA amounts are completed monthly. Management will also offer and require training to all personnel responsible on the Uniform Guidance requirements for SEFA reporting.
The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The Organization completed a significant components of year end close in the spring of 2025 and final review and adjustments in May 2025.The departme...
The Organization experienced substantial growth of programmatic activities which required the department to focus on ongoing maintenance and tracking. The Organization completed a significant components of year end close in the spring of 2025 and final review and adjustments in May 2025.The department is finalizing the year end close for the next year end close to be able to complete the audit and file within nine months from year end.
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of S...
Implementation of plan of action - Management will engage with independent auditors earlier for timely completion of the audit and annual filing with FAC. Implementation date - Anticipated completion August 28, 2025. Persons responsible for the implementation - The Board of Directors and Head of School.
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the progr...
Management recognizes the critical nature of enhanced internal control over review and approval of grant expenditures, including segregation of duties from the individual responsible for executing, reviewing and approving the expenditure. During 2024, management implemented a system where the program manager approves the expenditure based on the program needs and allowable cost standards, with review and sign off of the payment voucher by the Controller and, where required, the CFO. Further, management has put detailed approvals into place on all account payable items through vouchers required to be signed off on by the requesting party, and the related manager, as well as the appropriate C-Suite party. On a weekly basis, accounts payable detail by invoice is reviewed by the CEO, COO and CFO, approving payments to be made during that specific week. Once communicated, changes are made, if necessary, and approval is given to the Controller to have payments made via check, ACH or credit card.
Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate com...
Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate comprehensive written policies and procedures for commodity receipt, storage, inventory tracking (e.g., perpetual inventory system), physical counts, reconciliation, and distribution, including all relevant written procedures required by the Uniform Guidance to provide reasonable assurance that federal award programs are managed in compliance with the applicable regulations. Proactively engage with the USDA and funding agencies to ensure that all corrective actions meet their specific compliance requirements.
The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.
The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.
2024-104 Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chie...
2024-104 Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The accounting staff was restructured in November 2024 with the addition of a Finance Manager and Senior Accountant to strengthen internal controls and facilitate segregation of duties best practices for day-to-day activities. In addition to review of month-end journal entries, reporting requirements with additional review was also implemented in 2025 Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and ex...
State of Condition:During the year ended June 30, 2024, the Center had unexpended program income for the 5 year term of the cooperative agreement. Corrective Action: Resolved. The Center made restitution for the unexpended amount as well as implemented new procedures to track program income and expenses to ensure the issue does not occur in the future
Planned Corrective Action: 1. Quarterly financial and performance reports were consistently reviewed by multiple senior individuals in the finance, development and executive offices prior to submission; however, this was not fully documented. LEAP will fully document said reviews. 2. LEAP will add t...
Planned Corrective Action: 1. Quarterly financial and performance reports were consistently reviewed by multiple senior individuals in the finance, development and executive offices prior to submission; however, this was not fully documented. LEAP will fully document said reviews. 2. LEAP will add this requirement to its financial procedures' manual. Planned Implementation Date of Corrective Action: September 1st, 2025 . Person Responsible for Corrective Action: Shadine Alveranga, Managing Director of Finance Rachel Kline-Brown, Director of Development and Communications
The District will implement a process to track the submission tine of the data collection form and audit package.
The District will implement a process to track the submission tine of the data collection form and audit package.
The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
The District will assign the appropriate personnel to complete the reconciliations on a timely basis.
Corrective Action Plan Year Ended June 30, 2024 Identifying Number: 2024-001- Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Co...
Corrective Action Plan Year Ended June 30, 2024 Identifying Number: 2024-001- Late Audit Reporting Finding: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Corrective Actions Planned or Taken: The Organization will schedule and complete future external audits in a manner that will allow timely reporting. Responsible Official: Rebecca Leininger, Executive Director Anticipated Completion Date: March 31, 2026
Finding 574901 (2024-005)
Significant Deficiency 2024
The County agrees with this finding. The questioned costs are related to eligible payroll costs that were reported on the current year SEFA in error, rather than in the fiscal year in which they were incurred. The County recommends training for payroll and accounting staff related to proper recognit...
The County agrees with this finding. The questioned costs are related to eligible payroll costs that were reported on the current year SEFA in error, rather than in the fiscal year in which they were incurred. The County recommends training for payroll and accounting staff related to proper recognition of expenses on the SEFA and documentation standards of the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program.
View Audit 365155 Questioned Costs: $1
In Finding 2024-006, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 20...
In Finding 2024-006, it was reported that the Organization did not comply with federal award requirements to submit an annual Federal Data Collection Form to the Federal Audit Clearinghouse, including audited financial statements, no later than nine months after the fiscal year ended November 30, 2023. Management recognizes the importance of complying with federal grant requirement guidelines. In response to Finding 2024-006, Management concurs. The Organization has made a change in service providers for the completion of future audits.
Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation.Under the leadership of our newly hired CFO, we are continuing to improve our finance processes by implementing the foll...
Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation.Under the leadership of our newly hired CFO, we are continuing to improve our finance processes by implementing the following measures: Internal Controls for Journal Entries Segregation of Duties Workflow Approvals Training and Process Standardization During fiscal year 2025, we took the following actions to improve the integrity of our finance processes and controls over compliance with federal grant requirements: Engaged Senior Finance Contractor Completed Search for Permanent full-time CFO Initiated and Completed Search for an Accounting Manager
August 15, 2025 To: Clausell & Associates, P.C. From: Tabirus Lockhart, Chief Financial Officer of Enrichment Services Programs, Inc. Below is the Agency’s corrective action plan as it relates to the findings for the fiscal year ending July 31, 2024, Single Audit Act audit. Comment #2024-001 INT...
August 15, 2025 To: Clausell & Associates, P.C. From: Tabirus Lockhart, Chief Financial Officer of Enrichment Services Programs, Inc. Below is the Agency’s corrective action plan as it relates to the findings for the fiscal year ending July 31, 2024, Single Audit Act audit. Comment #2024-001 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE-OUT, AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED GENERAL (Repeat) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding - Management is in the process of assessing the organizational structure, capacity to provide adequate financial reporting. With Board review and approval of the Agency’s financial funding sources, the Agency will hire additional fiscal clerk to further support financial requirements and segregation of duties to ensure adequate internal controls are fully implemented. The CFO will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. The fiscal policies and procedures will be updated with the enhancements implemented within the fiscal department. Staff will be trained on revised policies and procedures and Uniform Guidance regulations. The new automated financial systems, will support financial reporting to meet GAAP requirements and to provide informative reports for Board and Management. All enhancements will be implemented by December 31, 2024. Concerning preparation of external reports required by various funding sources (i.e., SF-425, DHS’s reports for LIHEAP, LIHWAP, etc.), the Agency will ensure adequate training is performed to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than December 31, 2025. Responsible Person: Tabirus Lockhart, CFO, will be responsible for the corrective action. Comment #2024-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE-OUT, AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START, LIHEAP, LIHWAP, CSBG, ASTHO, CACFP, and SLFRF FAL # 93.600, 93.568, 93.499, 93.569, 93.185, 10.558, 21.027 (Questioned Costs - Undetermined) Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Management and staff are in the process of assessing and updating the policies and procedures over the accounting and reporting of federal and state grants and contracts. In connection with training staff on the new and updated accounting system, we are providing ongoing training on the requirements of the Uniform Guidance and the specific requirements for each individual grant award as outlined in each applicable Compliance Supplement issued by Office of Management and Budget (OMB). We are currently reconciling all cash accounts and completing and amending, where necessary, all SF-425 reports and other external reports required by each funding source (state and federal). We anticipate completing this corrective action by December 31, 2025. See also the response to Comment #2024-001. Implementation Date: The plan correction date will be completed no later than December 31, 2025. Responsible Person: Tabirus Lockhart, CFO, will be responsible for the corrective action.
View Audit 365128 Questioned Costs: $1
Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversion entries and details and subsidiaries to prepared the Municipality's fin...
Statement of Concurrence or Nonconcurrence: We concur with the finding. Corrective Action: We concur with the finding. The Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversion entries and details and subsidiaries to prepared the Municipality's financial statements for the fiscal year ended Jun 30, 2024.
2024-003 Uniform Guidance Audit Valerie Vaughn, 6/30/2026 Submission Deputy City Clerk - Office Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facil...
2024-003 Uniform Guidance Audit Valerie Vaughn, 6/30/2026 Submission Deputy City Clerk - Office Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.
Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2024-...
Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2024-3/31/2025 Summary of Finding: Three instances where the required Federal Funding Accountability and Transparency Act (FFATA) reports were not submitted in the FSRS in FY 2024. In addition, for all four FFATA reports that were submitted in FSRS in FY 2024, there was no evidence of review and approval of the reports prior to submission. Under the HSI program, there were four subrecipients that had a total of seven subaward (four new agreements and three amendments) in FY 2024. The three subaward modifications for which FFATA reports were not submitted totaled $278,805. Total subrecipient’s costs are $736,165 in FY 2024. The total federal expenditures for the HSI program for FY 2024 were $1,108,849. Corrective Action Plan: Leadership acknowledges a gap in the current FFATA reporting process specific to the submission of reports for amended subawards and review and approval of reports prior to submission. To address these deficiencies, leadership will develop a written procedure for FFATA reporting that includes specific instructions for reporting amended subawards throughout the award period. Additionally, the procedure will include review and approval of the report prior to submission. This process will be disseminated to the Office of Sponsored Programs and Research Finance teams and reviewed on a regular basis for ongoing education and compliance purposes. Individuals responsible for corrective action: Paula Schuiteman-Bishop, Vice President, Research Administration Joe Fugitt, Senior Director, Research Administration, Development and Billing Integrity Jodi Bonhorst, Director, Research Development Brandy Jurdzy, Manager, Research Sponsored Programs. Timing of corrective action: September 1, 2025, and going forward.
Finding 2024-002 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Assistance Listing: 93.817 Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Pass-Through Grantor: Not applicable Award Number: U3REP220676 Award Pe...
Finding 2024-002 Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS) Assistance Listing: 93.817 Hospital Preparedness Program (HPP) Ebola Preparedness and Response Activities Pass-Through Grantor: Not applicable Award Number: U3REP220676 Award Period: 9/30/2024-9/29/2025 Summary of Finding: For one of the two Federal Financial Reports (FFRs) submitted in FY 2024, incorrect project/grant period dates and federal share of expenditures amount was reported in the FFR. Two FFR reports were submitted in FY 2024. The FFR instructions required reporting the cumulative Federal share of expenditures amount ($2,253,211) from the date of inception of the award (9/30/2022) through the end date of the reporting period specified. However, Corewell reported only the current period expenditures ($933,054) for the current grant year and consequently, this error also resulted in incorrect amounts reported for the Unliquidated balance of Federal funds. The total federal expenditures for HPP for FY 2024 were $1,292,999. Corrective Action Plan: Leadership acknowledges the need for more robust deliverable tracking and review of Federal Financial Reports (FFRs) prior to submission. A written protocol and tracking matrix will be developed to record and track all federally funded projects that report through the Payment Management System (PMS) to ensure the correct period of performance report is created and a second level of review performed on a timely basis in accordance with sponsor requirements prior to submission. Individuals responsible for corrective action: Brittany Kruse, Vice President Finance and Assistant Controller David Ross, Director, Research Finance and Analysis Timing of corrective action: September 1, 2025, and going forward
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florid...
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow account in a timely manner. Action Taken: Escrows were underfunded due primarily to a high increase in insurance rates. Escrow balances will be reviewed on a regular basis to ensure adequate funding. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
Management has contracted a new CPA firm to handle the filing of our Annual reporting which has procedures in place to ensure all reporting requirements are met.
Management has contracted a new CPA firm to handle the filing of our Annual reporting which has procedures in place to ensure all reporting requirements are met.
Management will oversee program managers to ensure any grant reporting is completed timely and that the program managers are verifying data ties with the general ledger prior to submitting.
Management will oversee program managers to ensure any grant reporting is completed timely and that the program managers are verifying data ties with the general ledger prior to submitting.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.
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