Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,054
In database
Filtered Results
18,810
Matching current filters
Showing Page
304 of 753
25 per page

Filters

Clear
Active filters: Reporting
Finding No.: 2023-009 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Period of Performance Questioned Costs: $80,983 Views of Auditee and Corrective Actions: GDOE agrees with Condition 1 questioned costs of $560. The questioned charges are re...
Finding No.: 2023-009 Federal Agency: U.S. Department of Education AL Program: 84.027 Special Education Grants to States Area: Period of Performance Questioned Costs: $80,983 Views of Auditee and Corrective Actions: GDOE agrees with Condition 1 questioned costs of $560. The questioned charges are related to TPFA purchase orders issued in fiscal year 2019, which falls outside of the period of performance. The expenditure for the 2019 purchase order was transferred from the TPFA Munis and recorded in the incorrect GDOE Munis account. GDOE disagrees with Condition 2 questioned costs of $18,041. In line with federal regulations, GDOE paid (liquidated) the obligations in question on January 4 and 26, 2024, which is before the liquidation end date of January 28, 2024.E&Y auditors are citing GDOE for the issued checks clearing the bank after the liquidation end date, however, liquidation occurs when the recipient draws funds from the grants management system and pays obligations and not specifically when checks clear the bank. GDOE agrees with Condition 2 $62,382 questioned costs. While GDOE Munis system has recorded expenses of $62,382 related to Special Education (SPED) obligations, funds were not drawn for these expenditures. In GDOE’s federal review process, drawdowns are reviewed in alignment with specific conditions for allowability and in compliance with period of performance timelines. The identified funds were not expended from SPED grants. To correct this reporting deficiency, GDOE will record journal entries to transfer the expenditures to appropriate funding sources. Similarly, GDOE improperly charged $3.1 million in payroll expenditures to SPED grants after the period of performance. Subsequently, GDOE corrected this finding by making the appropriate journal entries to transfer the improperly charged payroll expenditure to the appropriate grant year. Plan of action and completion date: The GDOE will perform a monthly review of all transactions to ensure charges are recorded in the appropriate grant year. Additionally, Grant Project Managers and Program Coordinators will timely communicate to the Human Resources and Business Office any changes to accounts charged for federally funded payroll expenditures. The IAO now provides an independent review of drawdown requests - a control that will help prevent liquidation after applicable period of performance Plan to monitor and responsible officials: Financial Affairs under the leadership of the Deputy of Finance and Administrative Services, Morgan W. Paul, and the GDOE Comptroller (vacant), will ensure an accountant is monitoring the expenditures of federal grants and the corresponding periods of performance and liquidation periods. Grant Project Managers and Federal Compliance review team will also provide timely communication for changes in grant year funding to HR relative to federal payroll.
View Audit 334970 Questioned Costs: $1
Finding No.: 2023-006 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE submitted monthly reimbursement claims for mea...
Finding No.: 2023-006 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE submitted monthly reimbursement claims for meals and snacks served to eligible students beyond the required 60-day reporting period and did not report sub awards of $30,000 or more to the Federal Funding Accountability and Transparency Act Sub Award Reporting System (FSRS) in FY 2023. Plan of action and completion date: At the start of FY 2024, the CNP Office added personnel to the processing of claims activity. The additional personnel to the process is to ensure the requests are reviewed and processed in a timely manner before transmitting to the GDOE Business Office for reimbursement draw and payment processing. After the transmission, the CNP Office will follow-up and confirm, via email, with the assigned personnel conducting the draws, that the requested draw/payment for claims reimbursement are completed in a timely manner. In addition, the Child Nutrition Programs Office will request for confirmation from the responsible personnel within the Business Office that the required Subaward report is submitted and posted to the respective SEFA to the FSRS. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, and the Comptroller will ensure that claims are submitted and processed timely.
Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 elig...
Finding No.: 2023-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Eligibility Questioned Costs: $0 Views of Auditee and Corrective Actions: GDOE agrees with the finding. GDOE did not published School Year 2022-2023 eligibility notifications for the community eligibility provision to the GDOE website by May 1, 2023 as required by the National School Lunch Act (NSLA). GDOE Child Nutrition Program (CNP) division is aware of the requirement and has publicly posted eligibility notifications to ensure compliance to NSLA. GDOE does not anticipate this will be an audit finding moving forward. Plan of action and completion date: The CNP Office has incorporated a calendar reminder within the CNP Office and updated the internal calendar of report due dates to facilitate the timely upload of the required information to the GDOE CNP website. Plan to monitor and responsible officials: The CNP State Administrator, Franklin Cruz, will ensure that CEP eligibility notifications are posted to the GDOE website by May 1 of every year to be in compliance with the reporting requirements of the NSLA.
Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population ...
Finding #2023-004 – Material Weakness – Reporting 93.558 Temporary Assistance for Needy Families – Out of School Time Program 93.600 Head Start Untimely Submission of Required Reports Condition The Organization is required to submit quarterly financial and performance reports. The total population was eight reports and of those four were selected for testing. These financial and performance reports were not submitted to the granting agencies within the deadlines established by the terms and conditions of the federal awards. Recommendation We recommend that the Organization strengthen its internal controls to ensure that all required reports are submitted to granting agencies on time. Management should implement a centralized system to track reporting deadlines and designate responsible personnel to monitor and ensure compliance with these deadlines. Additionally, periodic reviews of the reporting process should be conducted to identify any potential issues and address them proactively. Management’s Corrective Action Plan The Organization agrees with this finding and has begun implementing corrective actions to ensure timely submission of required reports. The organization is in the process of developing a reporting schedule and assigning dedicated personnel to monitor deadlines. Contact Person: Cynthia Benton, Chief Financial Officer Anticipated Completion Date: June 30, 2024
Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role wil...
Response - Management agrees with the recommendation and will continue to work at implementing the necessary components of the recommendation. New board members have come aboard and are working to implement changes. A finance committee has been established (independent of the CEO) and their role will be to ensure the adoption and recommendations of the CAP to ensure transparency and accountability. A bookkeeper was added March 2021 as another tier of financial control, along with CEO handing over some financial duties to the financial advisor and bookkeeper. Regular meetings are held by bookkeeper, financial advisor, and finance committee member of the Board. Please note though, that the small size of our staff, precludes the total elimination of this weakness.
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.
We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and comp...
We agree with this finding. The Chief Financial Officer in collaboration with the Assistant Director for Finance and the Assistant Director for Financial Compliance will set a calendar at the end of the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this tas...
The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.
The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will tak...
The City is fully committed to establishing and maintaining robust internal controls to ensure compliance with federal requirements, particularly in the administration of federal grant programs. Reporting: To meet Federal Funding and Transparency Act (FFATA) reporting requirements, the City will take the following actions: Update training material and implement annual training for all Accounting staff and City departments managing federal grants. Update and distribute monthly email to departments to clarify the required information for FFATA filing and require responses with supporting documentation for review. Periodically review federal reporting requirements for any updates and make adjustments as needed, utilizing resources such as the State Auditor’s Office (SAO) Newsletter, conferences, and trainings. Wage Rate Requirement: To meet Davis Bacon Act reporting requirements, the City will incorporate the verbiage from 29 CFR 5.5(a) in full into specifications, as applicable, which will be incorporated into the resulting contracts.
Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching...
Finding Number: 2023-003 Finding Name: Data Collection Form Late Submission Finding Synopsis: The organization did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Action Steps: The late submission was due to switching audit service providers. Systems and procedures are already in place to ensure timely completion of audit and submission of the audit package to the Federal Audit Clearinghouse. Management is now aware that when switching audit firms we will have to allocate more time for the new firm to get familiar with the agency. Contact Person(s): William Chatman, Executive Director/CEO, 815-963-6236 Claudia Seijas, Director of Finance, 815-963-6236 Anticipated Completion Date: Continues
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Adminis...
The position of Grants Coordinator has been created and filled to handle grants management functions which will ensure proper quarter end dates and expenditures appropriate for the period are reported. Under the new process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.
Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of ove...
Views of Responsible Official and Corrective Action Plan: We concur with the finding that we did not file a FFATA subaward report at the required time. This oversight was in part because the awarding agency did not include the reporting requirement in the award documents. When we became aware of oversight, we were unable to comply by submitting the report to www.USASpending.gov because the awarding agency had not fulfilled its requirement under 2 CFR 170.200 to register the award. This State Department action is a necessary precondition to meeting our FFATA reporting requirement. Going forward, we will implement policies and procedures that ensure that (1) we file timely FFATA reports for applicable subawards or, in the case such a submission is again not possible, (2) document our requests to the awarding agency to register the award thereby enabling us to comply. Name and Title of Responsible Official: Greg Joachim, Executive Director Planned Completion Date: Immediately.
Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organi...
Given staff & contract staff turnover during the year, required financial aid reporting requirements were late, this will not be an issue moving forward as the University ceased participation in all federal financial aid programs and is expected to fully transition to a scholarship granting organization.
Finding 516749 (2023-002)
Significant Deficiency 2023
Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and re...
Name of Contact Person Responsible for Corrective Action: County Board and Jennifer Herzberg, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2024
The Treasurer is preparing and reporting COVID-19 funds and will work with the County Clerk to ensure correct reporting in the future. The expected implementation date will be in the next reporting cycle of April 2024.
The Treasurer is preparing and reporting COVID-19 funds and will work with the County Clerk to ensure correct reporting in the future. The expected implementation date will be in the next reporting cycle of April 2024.
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of direc...
We will have our current accountant set a schedule for performing monthly closes of the financial statements so they can be presented in summary format to management and the board of directors. We will require that the President/CEO and other key members of the management team and the board of directors review the monthly financial reports provided by the accountant so that all board members understand the financial position and results of activities of ECS on a regular and consistent basis. Finally, we will develop a transition plan with procedures requiring that whomever is responsible for the accounting and financial reporting function for ECS reconcile all financial accounts and close the financial records for the month prior to departure to ensure a smooth transition ECS’s accounting and financial reporting function to the next person responsible for its maintenance
Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadline...
Auditor's Recommendation: We recommend Southwestern Wisconsin Community Action Program, Inc. and Subsidiaries implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. Corrective Action: SWCAP has discussed with their outsourced accounting firm who will be responsible for the filing. It was determined that management will submit the filing going forward and created calendar system with automated reminders to notify management and key team members of upcoming reporting deadlines to ensure they are completed and filed on time. Responsible for Corrective Action: Operations Manager and outsourced accounting firm Anticipated Completion Date: Completed as of December 2024.
2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that w...
2023-002: Late Audit Submission Auditor's Recommendation: SWCAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date. SWCAP also should work with their auditing firm to agree upon information that will and will not be prepared by SWCAP so that a proper audit plan can be developed for timely completion. Corrective Action: SWCAP acknowledges the delay in completing the 2023 audit. The unforeseen staffing challenges by our auditing firm in conjunction with our internal turnover significantly impacted our timeline. SWCAP has identified and implemented changes with its personnel and hired an outsourced accounting firm. SWCAP has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director). Anticipated Completion Date: Completed as of December 2024.
2023-001: Internal Control Over Financial Reporting Auditor's Recommendation: We recommend SWCAP implement procedures to ensure accounts are adjusted and that provided supplementary audit information is accurately prepared. Corrective Action: SWCAP experienced significant turnover in its accounting ...
2023-001: Internal Control Over Financial Reporting Auditor's Recommendation: We recommend SWCAP implement procedures to ensure accounts are adjusted and that provided supplementary audit information is accurately prepared. Corrective Action: SWCAP experienced significant turnover in its accounting and finance team during the year. Immediate action has been taken and as of December 2024, SWCAP has identified and implemented changes with its personnel, hired an outsourced accounting firm, and implemented additional internal controls to include secondary level of review. SWCAP will make any additional changes necessary to complete the closing process and provide accurate financial information. Responsible for Corrective Action: Finance Team (Outsourced accounting firm, Operations Manager, Executive Director). Anticipated Completion Date: Completed as of December 2024.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
The Company does not have the resources and/or staff to prepare the financial statements and the related notes but will continue to oversee the auditor’s services and review and approve the financial statements and the related notes.
View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members invo...
View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members involved in the financial record keeping process so that standard procedures can be development and implemented. Furthermore, opportunities to automate processes and use software to assist with data entry, record reconciliation, and reporting can be used. This will significantly decrease manual workload and improve accuracy and timeliness.
View of Responsible Officials and Corrective Action Plan – Management will monitor the review and approval procedures for reporting to ensure that reports are signed off to indicated and document that review and approval has been made.
View of Responsible Officials and Corrective Action Plan – Management will monitor the review and approval procedures for reporting to ensure that reports are signed off to indicated and document that review and approval has been made.
UCC to ensure timely filing of SF-SAC form for fiscal 2024
UCC to ensure timely filing of SF-SAC form for fiscal 2024
The Center intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
The Center intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
« 1 302 303 305 306 753 »