FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,163
In database
Filtered Results
21,413
Matching current filters
Showing Page
629 of 857
25 per page

Filters

Clear
Active filters: Reporting
Appalachian Headwaters INC
WV
Reporting § 200.512
Appalachian Headwaters aims to submit future Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
Appalachian Headwaters aims to submit future Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
View Audit 308440
Finding 400391 (2022-003)
Significant Deficiency 2022
Appalachian Headwaters INC
WV
Questioned Costs Procurement, Suspension & Debarment Cash Management
Corrective action has already been taken. Appalachian Headwaters requests and receives detailed invoices for all employee reimbursements which include amounts, descriptions of items purchased, and delivery locations, when possible. Appalachian Headwaters pays vendors directly whenever possible.
Corrective action has already been taken. Appalachian Headwaters requests and receives detailed invoices for all employee reimbursements which include amounts, descriptions of items purchased, and delivery locations, when possible. Appalachian Headwaters pays vendors directly whenever possible.
View Audit 308440
Finding 400260 (2022-002)
Material Weakness 2022
Red Wind Consulting INC
CO
Subrecipient Monitoring Material Weakness Reporting
Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of reporting. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in wri...
Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of reporting. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.
View Audit 308375
Finding 400243 (2022-002)
Significant Deficiency 2022
Housing Authority of the City of Annapolis
MD
HUD Housing Programs Reporting Significant Deficiency § 200.512
Finding 2022-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures and internal controls to ensure the financial reporting package and audited financial statements are submitted by the req...
Finding 2022-002 Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Recommendation: The Authority should review and enhance its policies, procedures and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Taken in response to finding: The Authority will evaluate its financial reporting, close processes and controls to determine whether additional controls over the preparation of the final trial balances and related schedules should be implemented. As part of this process, we will create a year end checklist with deadlines established and monitor status to ensure deadlines are met. Name of Contact Person responsible for Corrective Action: Cia Cook, Deputy Executive Director & CFO Planned Date for Corrective Action plan: June 30, 2024
View Audit 308359
Finding 400151 (2022-006)
Significant Deficiency 2022
Puerto Rico Ports Authority
PR
Reporting
None. This matter, as stated above, was properly addressed.
None. This matter, as stated above, was properly addressed.
View Audit 308290
Finding 400147 (2022-004)
Significant Deficiency 2022
Puerto Rico Ports Authority
PR
Reporting
Management will emphasize to the FFMO that reports need to be submitted on a timely basis and will do its best efforts for additional personnel in the Accounting and Federal Funds Management Office.
Management will emphasize to the FFMO that reports need to be submitted on a timely basis and will do its best efforts for additional personnel in the Accounting and Federal Funds Management Office.
View Audit 308290
Finding 400139 (2022-001)
Significant Deficiency 2022
First Person Care Clinic, Inc.
NV
Reporting
Finding 2022- 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance. The challenges we faced in meeting reporting deadlines were significantly compounded by the COVID-19 pandemic. Throughout 2022, our organization struggled to overcome ongoing obstacles due to a lack of pers...
Finding 2022- 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance. The challenges we faced in meeting reporting deadlines were significantly compounded by the COVID-19 pandemic. Throughout 2022, our organization struggled to overcome ongoing obstacles due to a lack of personnel. Despite our efforts to hire additional administrative support, the process proved arduous, and we encountered difficulties in finding suitable candidates. In our quest for solutions, we proactively engaged with other FQHCs and NV PCA, exploring the potential for collaborative personnel arrangements. Moreover, our existing staff members underwent periods of illness, as did their families, further straining our capacity to fulfill our responsibilities effectively. As a result, the burden on our small team, consisting of just one additional staff member alongside myself and the CFO, became overwhelming. Juggling multiple roles and responsibilities amid personal and familial health challenges made it exceedingly difficult to keep up with the demanding workload. These circumstances underscored the urgent need for additional support and highlighted the critical importance of finding viable solutions to address our staffing limitations. CEO and CFO Timeframe: 2-4 months a. Staff Augmentation: We are actively working on hiring dedicated administrative support staff who will be responsible for assisting with routine tasks. This strategic addition to our team will allow the CEO and CFO to focus more effectively on their core responsibilities. b. Streamlined Processes: We are in the process of reviewing and optimizing our internal processes. This critical step will help enhance the overall efficiency of managing tasks related to federal reporting and grants management. c. Task Delegation: With the inclusion of additional staff members, we will delegate specific responsibilities to ensure that FFR quarterly reports are not only prepared but also submitted promptly. d. Reporting Calendar: We will be implementing a comprehensive reporting calendar that clearly outlines deadlines and assigns responsibilities. This organized approach will assist us in staying on track and meeting our reporting obligations consistently. e. Training and Development: Our team is committed to continuous improvement. To this end, we will be providing training and development opportunities for our staff to enhance their skills and knowledge in grants management and federal reporting. This investment in their professional development will result in greater accuracy and efficiency. In addition to these measures, we are exploring the possibility of engaging a third-party company if we encounter challenges in hiring employees directly. We are actively in discussions with other hiring companies and Locum tenants companies as needed to ensure that we have all the resources required to address this issue effectively. By implementing these measures, we aim to overcome historical challenges related to understaffing and limited access to essential resources. The collaborative efforts of the FPCC finance team, combined with streamlined processes and improved technology, will position us to submit FFR quarterly reports and the annual submission to the federal clearinghouse promptly and efficiently.
View Audit 308255
Finding 400098 (2022-001)
Material Weakness 2022
Boys & Girls Clubs of Central Nh INC
NH
Material Weakness Reporting Internal Control / Segregation of Duties
The Club has evaluated the cost vs. benefit of establishing internal controls over the preparation of financials statements in accordance with GAAP and determined that it is in the best interest of the Club to outsource this task to its external auditors, and to carefully review the draft financial ...
The Club has evaluated the cost vs. benefit of establishing internal controls over the preparation of financials statements in accordance with GAAP and determined that it is in the best interest of the Club to outsource this task to its external auditors, and to carefully review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.
View Audit 308212
Finding 400097 (2022-003)
Material Weakness 2022
Boys & Girls Clubs of Central Nh INC
NH
Material Weakness Reporting Internal Control / Segregation of Duties
A new employee prepared the final grant reporting to the grantor (State of NH) who had no knowledge or participation in the FY21 audit. In FY21 the auditors had tested the multi-year grant, and the Club did not clearly label the most up-to-date and final audited files, and incomplete information was...
A new employee prepared the final grant reporting to the grantor (State of NH) who had no knowledge or participation in the FY21 audit. In FY21 the auditors had tested the multi-year grant, and the Club did not clearly label the most up-to-date and final audited files, and incomplete information was used for preparation of the final report. The Club has engaged an IT consultant to improve its technology. Additionally, the finance team will also institute best practices for digital file management.
View Audit 308212
Finding 399997 (2022-007)
Material Weakness 2022
Lincoln-King Adams-Young Academy
MI
Allowable Costs / Cost Principles Questioned Costs Reporting
The Academy has put in place additional staff to monitor time and effort support, personal activity reporting, and certification processes around the Title I program.
The Academy has put in place additional staff to monitor time and effort support, personal activity reporting, and certification processes around the Title I program.
View Audit 308166 Questioned Costs: $1
Finding 399992 (2022-002)
Material Weakness 2022
Lincoln-King Adams-Young Academy
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classifica...
The Finance Director will review staffing resources and make appropriate adjustments to ensure that adequate levels of staffing and quality staff are recruited and retained. New ERP software has been purchased to facilitate input, reporting, and analysis of fund accounting and accurate GL classification.
View Audit 308166
Finding 399956 (2022-001)
Material Weakness 2022
Breakthrough Charter School
AL
Reporting
1) Finding 2022-01 - The Data Collection Form for the year ended September 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the ...
1) Finding 2022-01 - The Data Collection Form for the year ended September 30, 2022 was not filed with the Federal Audit Clearinghouse within nine months after year end. a. Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. b. Implementation date - Anticipated completion April 30, 2024. c. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 308126
Finding 399951 (2022-004)
Significant Deficiency 2022
The International Institute of Akron, Inc.
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Management has reaffirmed their commitment to following and enforcing current policies.
Management has reaffirmed their commitment to following and enforcing current policies.
View Audit 308108 Questioned Costs: $1
Finding 399950 (2022-002)
Material Weakness 2022
The International Institute of Akron, Inc.
OH
Reporting Internal Control / Segregation of Duties
Accounts receivable is currently being reconciled to payments and recorded accurately in the proper period. During 2022 there were challenges with a change in the accounting staff which led to discrepancies and errors in AR. Invoices are vetted for accuracy and timeliness.
Accounts receivable is currently being reconciled to payments and recorded accurately in the proper period. During 2022 there were challenges with a change in the accounting staff which led to discrepancies and errors in AR. Invoices are vetted for accuracy and timeliness.
View Audit 308108
Finding 399949 (2022-001)
Material Weakness 2022
The International Institute of Akron, Inc.
OH
Reporting Allowable Costs / Cost Principles § 200.302 § 200.305 § 200.502 § 200.510
During 2022, there was a change in accounting staff which led to difficulty in tracking and preparing the SEFA. Once management became aware of the issues, changes have been made to internal processes to allow for proper SEFA tracking moving forward.
During 2022, there was a change in accounting staff which led to difficulty in tracking and preparing the SEFA. Once management became aware of the issues, changes have been made to internal processes to allow for proper SEFA tracking moving forward.
View Audit 308108
Finding 399947 (2022-004)
Material Weakness 2022
University Physician Group
MI
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The Organization does not plan on implementing written internal control policies over compliance with monitoring and reporting program performance, financial reporting, retention and access to records as the Organization has only received federal funding through the Covid-19 Provider Relief Fund whi...
The Organization does not plan on implementing written internal control policies over compliance with monitoring and reporting program performance, financial reporting, retention and access to records as the Organization has only received federal funding through the Covid-19 Provider Relief Fund which are no longer available. This finding is not relevant at this time.
View Audit 308099
Finding 399946 (2022-003)
Material Weakness 2022
University Physician Group
MI
Reporting Internal Control / Segregation of Duties
The Organization has corrected the reporting on use of funds and has put controls in place to ensure future compliance. The Organization has created a Federal Awards Internal Control document and submitted it to the Health Resources and Services Administration (HRSA) in July of 2023.
The Organization has corrected the reporting on use of funds and has put controls in place to ensure future compliance. The Organization has created a Federal Awards Internal Control document and submitted it to the Health Resources and Services Administration (HRSA) in July of 2023.
View Audit 308099
Finding 399944 (2022-001)
Material Weakness 2022
University Physician Group
MI
Reporting
It is not cost effective to have an internal control system designed to provide for the preparation of the financial statements and accompanying notes. We have an individual designated to review the auditor prepared financial statements, schedule of expenditures, notes and adjustments.
It is not cost effective to have an internal control system designed to provide for the preparation of the financial statements and accompanying notes. We have an individual designated to review the auditor prepared financial statements, schedule of expenditures, notes and adjustments.
View Audit 308099
Finding 399930 (2022-002)
Material Weakness 2022
Wapello Community School District
IA
Internal Control / Segregation of Duties Reporting
The District continues to look for ways to strengthen our internal controls and will look to expand our efforts through the use of all office personnel and elected officials to minimize as many risks as possible.
The District continues to look for ways to strengthen our internal controls and will look to expand our efforts through the use of all office personnel and elected officials to minimize as many risks as possible.
View Audit 308090
Finding 399924 (2022-003)
Significant Deficiency 2022
County of Kings, California
CA
Subrecipient Monitoring Reporting § 200.332
The County should establish policies and procedures to ensure risk assessment is documented. The County should also obtain the single audit reports for their subrecipients and issue management decision letters as part of their monitoring. Atonya Moo...
The County should establish policies and procedures to ensure risk assessment is documented. The County should also obtain the single audit reports for their subrecipients and issue management decision letters as part of their monitoring. Atonya Moore Deputy Director – Fiscal Kings County Human Services Agency 559-852-2214
View Audit 308072
Finding 399404 (2022-006)
Material Weakness 2022
Marshall County Fiscal Court
KY
Procurement, Suspension & Debarment Questioned Costs Reporting
Prepared by: Erica West, Treasurer Date Prepared: 4/29/24 Person Respon sible for Corrective Action Plan: Treasurer, Assistant Tre asurer, Fiscal Court Anticipated Completion Date: Immediate Official's Response: This finding is during a fiscal year prior to Kevin Spraggs' term as County Judge/Execut...
Prepared by: Erica West, Treasurer Date Prepared: 4/29/24 Person Respon sible for Corrective Action Plan: Treasurer, Assistant Tre asurer, Fiscal Court Anticipated Completion Date: Immediate Official's Response: This finding is during a fiscal year prior to Kevin Spraggs' term as County Judge/Executive. This response is in relation to the finding that the Court failed to implement adequate controls over federal expenditures due to not having purchase orders for the December 2021 Tornado Disaster related expenses and that the third party hired by the court to be administrator for FEMA project activity resulting in a misstated SEFA and inaccurate record keeping. This finding repeats the purchase order finding (2022-02) and the SEF A misstatement (2022-005). Please review the corrective action related to those findings for corrective actions for these two items. Additionally, the court will comply with auditor recommendations listed with these findings regarding future third party administrators.
View Audit 307912
Finding 399393 (2022-001)
Significant Deficiency 2022
Garland County, Arkansas
AR
Questioned Costs Reporting § 200.512 § 200.520
2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data c...
2022-001 Single Audit Data Collection Form Not Filed by the Due Date Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County’s ability to file the data collection form on a timely basis. Action Taken: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. Name of person responsible for the correction action: Susan Ashmore Anticipated completion date for the correction action: May 29, 2024
View Audit 307900
Finding 399367 (2022-003)
Significant Deficiency 2022
Eastern Area Workforce Development Board
NM
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Corrective Action: EAWDB agrees that accurate financial statements were not submitted. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: September 30, 2024. Responsible Party(ies): Operati...
Corrective Action: EAWDB agrees that accurate financial statements were not submitted. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: September 30, 2024. Responsible Party(ies): Operations Manager, Executive Director
View Audit 307868
Finding 399302 (2022-003)
Significant Deficiency 2022
Free Russia Foundation
DC
Reporting Questioned Costs
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2022. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2023 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2022, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by June 1, 2024. The financial records for the year ended December 31, 2023, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2024. Contact Person: Natalia Arno, President, 202-549-2417
View Audit 307802
Team Management 2000, Inc.
NJ
Questioned Costs Reporting
The President hired a new CPA firm in 2023. In addition, accounting consultants were hired to help and assist during the audit.
The President hired a new CPA firm in 2023. In addition, accounting consultants were hired to help and assist during the audit.
View Audit 307791
« 1 627 628 630 631 857 »