Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
58,176
In database
Filtered Results
19,490
Matching current filters
Showing Page
280 of 780
25 per page

Filters

Clear
Active filters: Reporting
Condition: A lack of effectively designed and implemented internal controls over the accounting records resulted in material entries identified and recorded during the 2023 financial statement audit of the Organization. Additionally, as the result of a lack of effectively designed and implemented co...
Condition: A lack of effectively designed and implemented internal controls over the accounting records resulted in material entries identified and recorded during the 2023 financial statement audit of the Organization. Additionally, as the result of a lack of effectively designed and implemented controls over financial and performance reporting for the Health Center Program cluster grants, inaccurate performance data and the Federal share of expenditures were submitted to HRSA. Planned Corrective Action: The organization will implement internal controls to prepare and review accurate reconciliations with supporting information over all accounting cycles in a timely manner. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 9/30/2026
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.
Views of Responsible Officials and Planned Corrective Actions: LHCA's methodology for qualifying laboratory and affiliated organization expenses as industry in-kind contribution was developed in direct consultation with FAS program officials in June 2023. As documented in LHCA's written summary of t...
Views of Responsible Officials and Planned Corrective Actions: LHCA's methodology for qualifying laboratory and affiliated organization expenses as industry in-kind contribution was developed in direct consultation with FAS program officials in June 2023. As documented in LHCA's written summary of that meeting, transmitted to senior FAS program and operations officials including the FMD program officer and acknowledged without objection, FAS validated the eligibility of research, marketing, policy, and technical expenses funded through industry funds, focused on target markets, and connected to UES activities. LHCA was acting on direct FAS guidance, not making unsupported determinations, and that documentation is available for the auditor's review. The revenue figures that appeared in LHCA's contribution documentation served as an allocation methodology, a proportional basis for determining what share of multi-purpose expenses relates to export promotion, not as the contribution itself. The actual contribution claimed consisted of underlying expenses allocated using that methodology. LHCA acknowledges that this methodology was not clearly labeled in the documentation provided to auditors, and will revise its documentation format to clearly distinguish the allocation calculation from the contribution amount claimed, ensuring the two are not conflated in future reviews. LHCA will formalize its contribution tracking procedures with a written policy document that defines eligible activities consistent with FAS guidance, specifies the allocation methodology and its basis, and requires that all claimed contribution be supported by verifiable expense documentation consistent with the hierarchy established in FMD §1484.33(f) and the cost principles in 2 CFR Part 200 Subpart E. A documented review and approval process will be implemented to ensure contribution amounts are accurate, allowable, and properly supported prior to submission.
The Agency will close books within three months of year end to allow the audit to be conducted in May/June timeframe.
The Agency will close books within three months of year end to allow the audit to be conducted in May/June timeframe.
Management of the Organization has an accounting firm engaged who will perform future required audits.
Management of the Organization has an accounting firm engaged who will perform future required audits.
Special Tests and Provisions- Enrollment Reporting The College agrees with the finding; however, the issues resulted from a misunderstanding regarding the type of NSLDS documentation requested during the audit process. Enrollment reporting was completed manually through the NSLDS web portal on an in...
Special Tests and Provisions- Enrollment Reporting The College agrees with the finding; however, the issues resulted from a misunderstanding regarding the type of NSLDS documentation requested during the audit process. Enrollment reporting was completed manually through the NSLDS web portal on an individual student basis rather than through batch processing; therefore, batch files were not available to provide during fieldwork. The FAO staff has since received additional guidance and training regarding NSLDS enrollment reporting documentation and audit requirements. The FAO staff will continue participating in training opportunities to strengthen compliance and documentation practices for future audits.
Reporting The College partially agrees with the finding. While the College disagrees with the auditors’ conclusions regarding the calculation of cost of attendance and Pell award amounts for the students tested, the College acknowledges the need to strengthen its review and documentation procedures ...
Reporting The College partially agrees with the finding. While the College disagrees with the auditors’ conclusions regarding the calculation of cost of attendance and Pell award amounts for the students tested, the College acknowledges the need to strengthen its review and documentation procedures over origination records and COD submissions to ensure consistency and completeness of reporting records.
Reporting The College acknowledges the finding and recognizes the need to strengthen oversight of reporting requirements. To prevent recurrence, the College will enhance its monitoring processes by developing formal reporting procedures and using the Asana Project Management system to schedule, moni...
Reporting The College acknowledges the finding and recognizes the need to strengthen oversight of reporting requirements. To prevent recurrence, the College will enhance its monitoring processes by developing formal reporting procedures and using the Asana Project Management system to schedule, monitor, and provide reminders for all federal and grant- related reporting deadlines and submissions.
Name of auditee: City of Fulton, New York TIN: 15-6000406 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: Misty DeGroat Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the...
Name of auditee: City of Fulton, New York TIN: 15-6000406 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2023 CAP prepared by: Misty DeGroat Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendations - Management agrees with the finding. Management also agrees with the recommendation. See below for action taken. (b) Action taken - The City acknowledges the finding and will work with a third party specialist to obtain all audit information closer to the end of the year to ensure that all future reporting deadlines can be met.
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022-001). The Alliance takes this matter seriously and recognizes that the prior corrective action plan was insufficient in scope and specificity to prevent recurrence. To fully remediate this d...
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022-001). The Alliance takes this matter seriously and recognizes that the prior corrective action plan was insufficient in scope and specificity to prevent recurrence. To fully remediate this deficiency and ensure timely compliance with the reporting requirements of 2 CFR 200.512, the Alliance has implemented or will implement the following corrective actions 1. Concurrent Single Audits for FY 2023 - 2024 and FY 2024 - 2025. The Alliance will conduct concurrent audits on the currently late years to bring filing status to the current year. 2 Formal Fiscal Policy Adopted. The Alliance will adopt a formal fiscal policy governing the Single Audit process, which establishes a detailed project timeline with clearly defined milestones, responsible parties, and internal deadlines for each phase of the audit cycle — including year-end close, preparation of financial statements, auditor fieldwork, draft review, and submission of the SF-SAC Data Collection Form to the Federal Audit Clearinghouse (FAC). 3. Reverse-Engineered Timeline. The project timeline is structured to work backward from the 9-month federal deadline (March 31 for a June 30 fiscal year-end), building in a minimum 30-day buffer to ensure all deliverables — including management review of draft financial statements, resolution of auditor inquiries, and final submission — are completed well in advance of the statutory due date.4 Designated Responsible Party. The Administrative Services Officer, with regular reviews by the Executive Director, has been designated as the responsible party for monitoring progress against the timeline and escalating delays to the Executive Director and Board of Directors if any milestone is at risk of being missed.5 . Quarterly Progress Reporting. Beginning in the first quarter following fiscal year-end, the Administrative Services Officer will provide quarterly progress updates to the Executive Director on the status of the Single Audit, including any identified risks to the timeline. 6.Auditor Engagement Timeline. The Alliance will execute its audit engagement letter no later than 60 days after fiscal year-end and will provide all requested schedules and supporting documentation to the auditors within 90 days of fiscal year-end to ensure adequate time for fieldwork and report issuance. 7. Internal Controls Over Reporting. The Alliance will implement a closing checklist and internal review process to ensure that all reconciliations, adjusting entries, and supporting schedules are completed and reviewed prior to the commencement of auditor fieldwork. Estimated Completion Date: Fully implemented for the fiscal year ending June 30, 2024 audit cycle.Responsible Party: Taylor Swain, Administrative Services Officer
2023-003 SCDA Special Tests Significant Deficiency and Non-Material Noncompliance Corrective Action: We've hired competent staff that understand how to reconcile inventory to the general ledger. Person Responsible: Stephano Blake Email: S8lake@harvesthope.org Phone: 803-636-6635
2023-003 SCDA Special Tests Significant Deficiency and Non-Material Noncompliance Corrective Action: We've hired competent staff that understand how to reconcile inventory to the general ledger. Person Responsible: Stephano Blake Email: S8lake@harvesthope.org Phone: 803-636-6635
Condition The reporting package and data collection form for the fiscal year ended September 30, 2023 were not submitted to the Federal Audit Clearinghouse by the June 30, 2024 deadline required under 2 CFR §200.512(a). This represents a repeat finding from the prior audit period. Corrective Action ...
Condition The reporting package and data collection form for the fiscal year ended September 30, 2023 were not submitted to the Federal Audit Clearinghouse by the June 30, 2024 deadline required under 2 CFR §200.512(a). This represents a repeat finding from the prior audit period. Corrective Action Plan RJI acknowledges the delayed completion and submission of the Single Audit and has implemented corrective actions designed to strengthen financial oversight, improve audit readiness, and ensure timely completion of future federal and state reporting requirements. To address the root causes identified, RJI has implemented the following corrective measures. Strengthened Financial and Grants Infrastructure RJI has expanded organizational financial capacity through dedicated finance and grants management staffing with responsibility for grant tracking, financial reconciliation, audit preparation, and compliance monitoring. Formalized Audit Preparation and Annual Compliance Calendar RJI has established a documented year-end financial close and audit readiness calendar that includes internal deadlines for monthly reconciliations, grant closeout procedures, preparation of supporting schedules, auditor request tracking, draft review periods, and Federal Audit Clearinghouse submission timelines. Enhanced Fiscal Sponsor Coordination and Governance Procedures RJI has refined communication and workflow processes with its fiscal sponsor and external financial partners by implementing recurring financial review meetings, defined responsibility matrices, and standardized documentation requirements to ensure timely access to financial records and audit support. Established Audit Continuity and Vendor Management Procedures Recognizing prior disruptions caused by auditor transitions and capacity limitations, RJI has implemented procedures to maintain continuity of audit services including earlier auditor engagement, documented deliverables and timelines, periodic status meetings, and contingency planning for audit completion. Ongoing Monitoring and Board Oversight Financial compliance status, audit progress, and reporting deadlines will be reviewed regularly by executive leadership and reported to the Board of Directors (or Finance/Audit Committee, if applicable) until all required filings are completed and sustained. Documentation and Internal Controls Enhancement RJI has strengthened record retention, reconciliation procedures, and grant documentation practices to improve the completeness and availability of records required for annual audit testing and federal reporting Anticipated Completion Date Corrective actions began implementation in November 2025 and are expected to be fully operational and incorporated into all future annual audit and federal reporting cycles beginning with FY2026 reporting requirements. Status In Progress / Partially Implemented RJI has completed staffing and process improvements and is actively implementing monitoring procedures to ensure sustained compliance with 2 CFR §200.512(a) and timely submission of future Single Audit reporting packages. Management Statement Management believes the corrective actions implemented will ensure full compliance with federal and state reporting requirements and prevent recurrence of late audit submissions. Responsible Individual Dr. Liza Chowdhury Executive Director Date: 5/26/2026
2023-003 Federal Clearinghouse Late Filing Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 2026
2023-003 Federal Clearinghouse Late Filing Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 2026
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will ensure all required financial and programmatic reports are prepared and submitted on time in accordance with grant requirements. A centralized reporting calendar will track deadlines, and responsibilities for ...
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will ensure all required financial and programmatic reports are prepared and submitted on time in accordance with grant requirements. A centralized reporting calendar will track deadlines, and responsibilities for preparation, review, and submission will be clearly assigned. Program reports will be prepared by the VP Programs Manager, reviewed by the Executive Director, and documentation of submission will be retained. Financial reports will be prepared by the Financial Analyst, reviewed by the Executive Director, and documentation of submission will be retained. Periodic checks will be performed to ensure compliance, and any issues will be addressed promptly. Designation of Employee Position Responsible for Meeting Deadline: Financial Analyst, by March 31st, 2024
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, ...
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, procurement, cash management, subrecipient monitoring, reporting, record retention, and internal controls. The Financial Analyst will be responsible for maintaining and updating these policies, with oversight from the Executive Director, and policies will be reviewed at least annually and updated as needed. Designation of Employee Position Responsible for Meeting Deadline: Financial Analyst, by March 31st, 2024
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will comply with federal employment eligibility requirements by ensuring a Form I-9 is completed for every employee within three business days of their start date. Employees must provide acceptable documentation as...
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will comply with federal employment eligibility requirements by ensuring a Form I-9 is completed for every employee within three business days of their start date. Employees must provide acceptable documentation as required, and completed forms will be securely maintained and retained for the required period. The Financial Analyst will periodically review personnel files to confirm compliance, and any missing or incomplete forms will be addressed promptly with documentation of corrective actions retained. Designation of Employee Position Responsible for Meeting Deadline: Financial Analyst by: January 31st, 2024
Finding: 2023-011 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - FSP) The Agency has a Timeframes Policy which outlines when ISP’s (FSP’s) are to be completed in ...
Finding: 2023-011 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - FSP) The Agency has a Timeframes Policy which outlines when ISP’s (FSP’s) are to be completed in accordance with state regulations. This late ISP (FSP) was an exception and is not a systemic Agency issue. Anticipated Completion Date: April 2026
Finding: 2023-009 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - ISP) The Agency has a Timeframes Policy which outlines when ISP’s (FSP’s) are to be completed in ...
Finding: 2023-009 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - ISP) The Agency has a Timeframes Policy which outlines when ISP’s (FSP’s) are to be completed in accordance with state regulations. This late ISP (FSP) was an exception and is not a systemic Agency issue. Anticipated Completion Date: April 2026
Finding: 2023-008 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - Licensure/Approval) We are now monitoring all clearances, licenses, background checks, and COC’s ...
Finding: 2023-008 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Special Tests - Licensure/Approval) We are now monitoring all clearances, licenses, background checks, and COC’s are checked regularly. Anticipated Completion Date: January 2025
Finding: 2023-007 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Common Requirements - Drug-Free Workplace Act) Our fiscal department will begin putting language in our contracts...
Finding: 2023-007 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Common Requirements - Drug-Free Workplace Act) Our fiscal department will begin putting language in our contracts beginning in the FY 25-26. For those contracts already signed, an addendum will be sent to providers to add this language. Anticipated Completion Date: August 2025
Finding: 2023-006 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Common Requirements – Subrecipient Monitoring) We are now monitoring in-home providers to make sure all time is a...
Finding: 2023-006 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Special Tests and Provisions (DHS Common Requirements – Subrecipient Monitoring) We are now monitoring in-home providers to make sure all time is accounted for as well as clearances, background checks and COC’s for both in-home and placement providers. Anticipated Completion Date: January 2025
Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervi...
Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervisor checklist will be used to make sure documents are reviewed. Our IV-E files are also reviewed twice a year by a state IV-E QA team. Anticipated Completion Date: January 2026
Finding: 2023-003 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Reporting Consistent with our response to 2023-001, our fiscal department will begin implementing a monthly balancing of bank accounts with the gene...
Finding: 2023-003 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Reporting Consistent with our response to 2023-001, our fiscal department will begin implementing a monthly balancing of bank accounts with the general ledger and accounts receivable. We will also be doing quarterly balancing, which will help keep us on a more timely schedule. Anticipated Completion Date: August 2025
The County has implemented a process of internal controls where expenditures are tracked in a manner that will coincide with reporting requirements for state expenditures for SEFA reporting.
The County has implemented a process of internal controls where expenditures are tracked in a manner that will coincide with reporting requirements for state expenditures for SEFA reporting.
Finding 2023-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.01...
Finding 2023-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements regarding Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2023.
« 1 278 279 281 282 780 »