Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
61,491
In database
Filtered Results
20,725
Matching current filters
Showing Page
151 of 829
25 per page

Filters

Clear
Active filters: Reporting
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County reviews its polices and controls to ensure there is a formally documented control that ensures all required training of LCTS fiscal site contacts is completed and the documentation of the completions of the training is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will share the Minnesota DHS previously recorded “LCTS Fiscal & Cost Schedule” training video with all new Fiscal Site Contacts that prepare cost schedules. County staff will then follow-up with the new Fiscal Site Contacts with a brief quiz to ensure they watched the training video and know how to capture only applicable costs in the cost schedule reports. Communications sharing the training video and the responses to the brief quiz will be maintained as documentation of the completion of the required trainings. Name of the contact person responsible for corrective action: Lucas Chase, Audit Manager Planned completion date for corrective action plan: December 31, 2025
Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Numbe...
Federal Agency: U.S. Department of Agriculture Federal Program Name: Supplemental Nutrition Assistance Program Cluster Assistance Listing Number: 10.561 Federal Award Identification Number and Year: 242MN101S2514 – 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55240010 Award Period: 2024 Recommendation: We recommend the County implement process and procedures to provide reasonable assurance that all necessary documentation to support eligibility determination exists and is properly input or updated in MAXIS and issues are followed up in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will continue to train staff to ensure they are aware that review of casefiles needs to be documented by a signature for all applications, all information in casefiles needs to be accurately input into MAXIS for income and assets, and all applications should be processed in a timely and accurate manner. Name of the contact person responsible for corrective action: Tiffinie Miller, Deputy Director of Employment & Economic Assistance Planned completion date for corrective action plan: December 31, 2025
The grant application process is being revised to include a Finance Department signature which will allow for a comprehensive list of potential grants to be maintained for review in the period end financial reporting process.
The grant application process is being revised to include a Finance Department signature which will allow for a comprehensive list of potential grants to be maintained for review in the period end financial reporting process.
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays repor...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays reported to USDA FNS. Plan of action and completion date: The FNSMD has increased staffing within the Financial Management of Child Nutrition Programs to ensure fiscal activities are monitored and that all required financial reports are submitted to USDA FNS in accordance with established deadlines. FNSMD will develop and implement internal controls and procedures for financial reporting, including processes to manage, reconcile, prepare, and post the required fiscal reports with appropriate supporting documentation. FNSMD will also establish and implement internal controls to improve the claims reimbursement process prior to transmittal to the GDOE Business Office. These controls will include procedures to follow up on and confirm draws/payments to ensure timely reimbursement. In addition, FNSMD will conduct quarterly reconciliations of program expenditures, including a review of source documentation (monthly claims for reimbursement, reimbursement calculation summaries, requests/confirmations of reimbursement draws, and processing of reimbursements), to ensure accuracy. Plan to monitor and responsible officials: The FNSMD Administrator, Anthony S. Monforte, and FNSMD Program Coordinator, Franklin J. Cruz, will be responsible for implementation and ongoing execution of corrective actions. Corrective actions will be implemented by March 31, 2026.
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconcilia...
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconciliation process. A formal review process will be added to the year-end closing checklist. All outstanding accruals older than 180 days will be reviewed for validity and continued need. No accrual will be recorded unless adequate document support, vendor communication, or other verifiable documentation is provided. These corrective actions will ensure all accrued expenses are appropriately documented, reviewed, and supported before reporting or claiming costs. This will establish a clear, auditable trail and reduce the risk of unsupported expenditures or questioned costs in future audits.
This item was not identified due to an internal oversight. Moving forward, we will implement the recommended procedures and incorporate additional verification steps into our workflow. Staff will receive guidance on the updated process, and a secondary review will be conducted to ensure accuracy and...
This item was not identified due to an internal oversight. Moving forward, we will implement the recommended procedures and incorporate additional verification steps into our workflow. Staff will receive guidance on the updated process, and a secondary review will be conducted to ensure accuracy and compliance. These actions will prevent similar oversights from occurring in the future.
Subsequent reports were filed timely by Town staff. Staff is aware of future annual filing requirements.
Subsequent reports were filed timely by Town staff. Staff is aware of future annual filing requirements.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which...
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which are both part of special tests identified in the 2024 Compliance Supplement. Additionally, due to a transition in Registrar leadership and concurrent updates to Student Information System (SIS) configurations, a subset of students who had graduated and ceased attendance were incorrectly reported with a “Withdrawn” enrollment status. As part of the institution’s standard enrollment reporting process, student enrollment and graduation data are transmitted monthly from the SIS to the National Student Clearinghouse (NSC). NSC subsequently reports this information to the National Student Loan Data System (NSLDS). Under normal system operations, graduation data should be automatically included with the monthly enrollment transmission and used to determine the correct final enrollment status. However, following the SIS configuration update, the automated linkage between degree conferral data and enrollment status reporting did not function as intended. As a result, certain students with conferred degrees were systemically classified as “Withdrawn” rather than “Graduated” in the enrollment file submitted by the Registrar’s Office. Upon identification of the issue, the Registrar’s Office submitted a help desk ticket to the SIS Helpdesk to document the findings and initiate a technical review of the enrollment reporting configuration. Corrective Actions Taken: A formal help desk ticket was submitted to the SIS Helpdesk to investigate the enrollment status reporting discrepancy. SIS technicians reviewed enrollment reporting configurations and confirmed that graduation data was not being correctly incorporated into the monthly enrollment extract. The Registrar’s Office identified the affected student population and validated degree conferral information against official graduation records. Corrected enrollment statuses have been submitted. Corrective Actions Planned: Concurrently with Fall 2025, SUBSEQUENT OF TERM enrollment report, the Registrar’s Office will submit corrected enrollment records for any additional student to the National Student Clearinghouse (NSC) to ensure that accurate graduation information is transmitted to the National Student Loan Data System (NSLDS). (Due by 01/31/2026) Starting with Fall 2025 graduates, the Registrar’s office will manually update graduation statuses for all identified impacted students to ensure institutional records accurately reflect degree conferral prior to subsequent enrollment reporting cycles. Last, Enrollment reporting procedures will be updated to document revised controls, roles, and review steps, including specific checks related to graduation status accuracy following SIS configuration changes or staffing transitions. Additionally, related to the Gramm-Leach-Bliley Act requirements, IWP acknowledges the repeated finding and has taken immediate steps to ensure full compliance with the Gramm-Leach-Bliley Act requirements outlined in the 2024 Compliance Supplement. Specifically: - Formal Written Information Security Program: A comprehensive written policy is being finalized to address all seven required elements under 16 CFR 314.4(b), including risk assessment, safeguards, and oversight. - Annual Review Process: The CIO will review updates to the Student Financial Aid Cluster within the OMB Compliance Supplement annually to confirm continued compliance. - Policy Approval and Oversight: Once completed, the policy will be reviewed and approved by the EVP to ensure all required elements are included. - Implementation and Training: Staff training will be conducted to ensure awareness and adherence to the security program. - Monitoring and Updates: The Institute will monitor for any changes to federal requirements and update the policy accordingly. The written security program will be completed and implemented by the end of FY2026, with ongoing annual reviews thereafter. Responsibility for oversight rests with the CIO, with final approval by the EVP.
Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out rep01i s which were submitted to the grantor later than thirty days after the end of the performance period. Corrective Ac...
Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out rep01i s which were submitted to the grantor later than thirty days after the end of the performance period. Corrective Action Taken or Planned: Management plans to reiterate the financial reporting requirements to ensure that monthly vouchers and financial close out reports are submitted to the grantor timely. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Condition: PHIMC did not submit its 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concur...
Condition: PHIMC did not submit its 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the December 31 , 2025 data collection form and single audit reporting package on or before September 30, 2026 in conjunction with the hiring of a professional services firm which provides accounting and finance support. Anticipated Date of Completion: September 30, 2026 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Finance staff will implement a review process prior to submission of the Coronavirus State and Local Fiscal Recovery Fund Annual Project and Expenditure Report in order to ensure accurate reporting. In addition, the City will reconcile internal records with reports prior to submission and submit cor...
Finance staff will implement a review process prior to submission of the Coronavirus State and Local Fiscal Recovery Fund Annual Project and Expenditure Report in order to ensure accurate reporting. In addition, the City will reconcile internal records with reports prior to submission and submit corrected reports as needed, but no later than with the final report Anticipated completion date 12/31/2025 Responsible Contact Person: Tessa DeLine, Finance Director
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated ...
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Con...
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
VFC experienced turnover in upper management in early 2025 before the audit could be completed. VFC hired two consultants in the second quarter of 2025, both of whom are federal grant subject matter experts. There is now a process in place to ensure all federal financial reports are timely filed. Th...
VFC experienced turnover in upper management in early 2025 before the audit could be completed. VFC hired two consultants in the second quarter of 2025, both of whom are federal grant subject matter experts. There is now a process in place to ensure all federal financial reports are timely filed. The expected completion date is October 31, 2025.
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
Finding 2024-004: Significant Deficiency - Reporting Repeat of Prior Year Finding 2023-004 Condition: The annual SF-425 was not reviewed by someone other than the preparer of the report. Corrective Action: The Club agrees with this finding as the annual SF-425 report was not submitted by the appropr...
Finding 2024-004: Significant Deficiency - Reporting Repeat of Prior Year Finding 2023-004 Condition: The annual SF-425 was not reviewed by someone other than the preparer of the report. Corrective Action: The Club agrees with this finding as the annual SF-425 report was not submitted by the appropriate deadline. The Club will also establish a review process in their policy and procedures to ensure that someone other than the person preparing the report reviews the SF-425 before submitting to ensure accurate and timely reporting. The Club will comply with Uniform Guidance requirements of SF-425 by submitting an annual report to the grantors by its due date. Person Responsible For Corrective Action: Rhonica Via, Finance Director Anticipated Completion Date: June 30, 2025
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the expertise of their auditors to assist with preparation of the Schedule of Expenditures of Federal Awards. Manage...
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the expertise of their auditors to assist with preparation of the Schedule of Expenditures of Federal Awards. Management Response: The Organization will continue to use our auditors for these additional services.
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the financial expertise of their contracted CPA firm that performs accounting services. Management Response: The Org...
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the financial expertise of their contracted CPA firm that performs accounting services. Management Response: The Organization will continue to use a CPA accounting service.
Recommendation: We recommend management ensures that all transactions are recorded properly. Management Response: The Organization will continue to use our auditors for these additional services.
Recommendation: We recommend management ensures that all transactions are recorded properly. Management Response: The Organization will continue to use our auditors for these additional services.
2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Of...
2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
New grant coordinator will track grant requirements to endure timely filings.
New grant coordinator will track grant requirements to endure timely filings.
Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, ...
Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, the City should consider utilizing members of the Finance Department as the monthly reports contain certain financial information. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: RBHA has established a process by which Housing will copy Finance on monthly VMS reports provided to the financial consultant for the VMS submissions; this will both document timing and ensure additional review. In addition, RBHA and Finance are coordinating to revise the City’s account structure for Housing-related expenses. Better aligning the City’s account setup with VMS reporting requirements will help ensure that VMS submissions are adequately supported and tie cleanly to the City’s General Ledger. Names of the contact persons responsible for corrective action: Imelda Delgado (Housing Manager), Grace Liang (Senior Accountant) Planned completion date for corrective action plan: January 2026.
Finding Reference Number: 2024-004 Description of Finding: IYT submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in December 2025, nine months after it was due. IYT was required to submit its Audited Financial Statements and Single Audit Report to the fe...
Finding Reference Number: 2024-004 Description of Finding: IYT submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in December 2025, nine months after it was due. IYT was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than March 31, 2025. Federal awarding agencies may deny future federal awards or subject IYT to additional cash monitoring requirements. Statement of Concurrence or Nonconcurrence: We concur with the audit finding. Corrective Action: IYT acknowledges the late submission of the FY23-24 Single Audit and recognizes delays in the FY24-25 audit timeline as well. This reflects a breakdown in internal ownership and process awareness related to the Single Audit. IYT takes the full responsibility for implementing new internal systems, including a detailed audit readiness timeline, early preparation of the SEFA, and clear role assignments. To prevent future late submissions and ensure the process is sustainable regardless of staff turnover, IYT will implement cross-training staff members to ensure that moving forward, there are no dependency issues leading to the late start and submission of the audited financials. IYT will start the audit fieldwork in January 2026 with final submission to the federal clearinghouse by the March 31, 2026 deadline.
« 1 149 150 152 153 829 »