Corrective Action Plans

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Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development...
Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Onondaga Apartments Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
Finding 573289 (2024-010)
Significant Deficiency 2024
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator
The City has a Grants Administrator on staff that monitors and advises when reports are due to external entities. SOP's are being reviewed with staff for implementation. This activity is ongoing. Responsible Partv: Ms. Niema Gantt, Finance Director, and Ms. Yesly Guillen, Grants Administrator
Review audit timeline requirements under OMB Uniform Guidance.
Review audit timeline requirements under OMB Uniform Guidance.
Develop and distribute a district-wide audit readiness calendar with due dates for key deliverables.
Develop and distribute a district-wide audit readiness calendar with due dates for key deliverables.
Schedule pre-audit planning meeting with external auditors and grant staff.
Schedule pre-audit planning meeting with external auditors and grant staff.
Conduct internal deadline compliance training for grant and finance personnel.
Conduct internal deadline compliance training for grant and finance personnel.
Establish monthly audit prep check-ins until audit submission.
Establish monthly audit prep check-ins until audit submission.
Submit the completed Single Audit and data collection form to the Federal Audit Clearinghouse (FAC) in a more timely manner. By 2027, we will try to be able to be in compliance with the March 31 deadline.
Submit the completed Single Audit and data collection form to the Federal Audit Clearinghouse (FAC) in a more timely manner. By 2027, we will try to be able to be in compliance with the March 31 deadline.
Review and document any barriers encountered post-submission for process improvement.
Review and document any barriers encountered post-submission for process improvement.
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval s...
Create and enforce a policy requiring all reclassification or non-standard journal entries to be approved by a supervisor and documented prior to posting. Journal entries will be posted by a staff member separate from the approver. Documentation will include explanation, grant impact, and approval signature.
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
Conduct an internal review to ensure proper segregation of duties across grant-related financial processes, including journal entries and drawdowns.
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
Create a centralized tracking system to document expenditures, deadlines, allowable costs, and drawdowns.
Require and document monthly reconciliations between the general ledger and individual grant reports.
Require and document monthly reconciliations between the general ledger and individual grant reports.
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
Review and document quarterly compliance and performance reports to ensure proper spend-down, journal entries, and use of funds.
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
Conduct annual training for grant managers, administrators, and business office staff on federal compliance, financial policies, and internal controls.
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
Update and distribute grants and finance-related policies annually. Maintain acknowledgement forms from relevant staff.
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
Conduct a self-assessment or internal audit of grant compliance and internal controls. Make adjustments based on findings.
Finding Reference Number: 2024-01 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards...
Finding Reference Number: 2024-01 View of Responsible Officials and Corrective Actions: Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by the required due dates. Contact Persons Responsible: Dr. Sharrone Ward, President and Chief Executive Officer Kim Shelton-Mamon, Vice President of Finance Billie Williams, President of Active Real Estate Management Completion Date: Open
The Organization is aware of the error. The $11,451 was disbursed immediately subsequent to year end. The Organization has hired an additional accountant which will help with timeliness of payments.
The Organization is aware of the error. The $11,451 was disbursed immediately subsequent to year end. The Organization has hired an additional accountant which will help with timeliness of payments.
Recommendation: Vermont Youth Conservation Corps, Inc. should put procedures In place to ensure that they are in compliance with grant agreements and that all required matching dollars are satisfied in the respective award period. ...
Recommendation: Vermont Youth Conservation Corps, Inc. should put procedures In place to ensure that they are in compliance with grant agreements and that all required matching dollars are satisfied in the respective award period. Action Taken: Vermont Youth Conservation Corps, Inc. has implemented procedures to ensure grant matching requirements are satisfied at the time of final report submission. If Corporation for National and Community Service (CNCS) has any questions regarding this plan, please call Hapy Mayer at (802) 434-3969 ext. 134.
View Audit 364046 Questioned Costs: $1
Corrective action planned: Department managers and others involved in grants will be educated on the importance of understanding the types of grants they are requesting or receiving including any reporting requirements. Accounting staff will assist with the matching of grant revenues and expenses...
Corrective action planned: Department managers and others involved in grants will be educated on the importance of understanding the types of grants they are requesting or receiving including any reporting requirements. Accounting staff will assist with the matching of grant revenues and expenses to verify that they are appropriate and in the correct accounting period. A procedure will be implemented to ensure that at year-end, all grant revenues and expenses are double-checked to verify they are posted in the correct period. Anticipated completion date: July 31, 2025 Contact person responsible for corrective action: Steve Lindemann, Interim CFO
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. A procedure to ensure timely submission of reports and audit documentation will be implemented.
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. A procedure to ensure timely submission of reports and audit documentation will be implemented.
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and plans on creating a formal process for SEFA preparation. Training will be provided for responsible staff.
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and plans on creating a formal process for SEFA preparation. Training will be provided for responsible staff.
Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The re...
Management’s Response/Corrective Action Plan (Unaudited): To ensure accuracy and accountability in ARPA report submissions, one staff member will prepare the spreadsheet detailing quarterly figures, and a second staff member will review and confirm the data in writing to the initial preparer. The report will then be completed and submitted as the official report. The approval will be documented via email or other written confirmation. All approval records will be saved in the designated quarterly report file at or before the time of submission. If another staff member prepares or adjusts the report (e.g., due to leave), they will also document and save evidence of approval in the designated quarterly report file. Moving forward, the City will consistently retain documented approvals as part of the reporting process. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Joshua McAnarney, Division Director of Finance & Budget or Designee
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. ...
Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2024 Responsible Contact Person: Dr. David Sansoterra, Interim Chief Financial Officer
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