FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,323
In database
Filtered Results
18,917
Matching current filters
Showing Page
647 of 757
25 per page

Filters

Clear
Active filters: Reporting
Finding 35412 (2022-008)
Material Weakness 2022
City of Olean, New York
NY
Reporting
Bank Reconciliations Auditor?s Recommendation: As part of the bank reconciliation preparation and review, the City?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City?s response: The City Auditor,...
Bank Reconciliations Auditor?s Recommendation: As part of the bank reconciliation preparation and review, the City?s general ledger cash balances should be compared against the bank reconciliation, with any differences being immediately investigated and corrected. City?s response: The City Auditor, Lens Martial, understands the importance of the bank reconciliation process and will investigate and correct any reconciling differences as they occur. Differences existed related to the timing of payroll transfers made from the general checking account to the payroll account. The City Auditor will put a process in place to verify that these transactions are properly accounted for on the bank reconciliations during the year ending May 31, 2023.
View Audit 35164
Finding 35411 (2022-007)
Material Weakness 2022
City of Olean, New York
NY
Reporting Internal Control / Segregation of Duties
Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary...
Capital Projects ? Internal Controls Auditor?s Recommendations: Budgets ? A written policy should be established and communicated on preparing a budget versus actual report for all capital projects exceeding a certain dollar level. Any discrepancies should be explained in writing so that necessary corrective action, if any, can be considered. These analyses should be provided to City management and the Common Council on a monthly basis. City?s response: Budgets - The City concurs with the auditor?s recommendations that a written policy should be established and communicated in preparing budgeted versus actual reporting for capital project budgets in excess of a yet to be determined monetary threshold. The City intends to develop a policy on budgets during 2023. Once drafted, the Audit and Compliance Committee intends to review policy, prior to its acceptance by the Common Council.
View Audit 35164
Finding 35400 (2022-001)
Significant Deficiency 2022
Chisholm-Hibbing Airport Authority
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and com...
2022-001 INADEQUATE SEGREGATION OF DUTIES Actions Planned ? The Authority is not in position to hire additional staff members for the sole purpose of eliminating the ?segregation of duties? finding from our audit. The Airport Office Administrator communicates with the Executive Director and commission members regarding all major account transactions, including the recording of recurring and non-recurring journal entry adjustments. The commission meets monthly and closely monitors the financial information provided to them. Official Responsible ? Airport Office Administrator Planned Completion Date ? On-going monitoring Disagreement with Finding ? None ? The Authority concurs with the finding. Plan to Monitor ? The Authority is aware of the situation and will monitor, as it deems appropriate. Monitoring will include commission member oversight for the interim and year-end reporting.
View Audit 27867
Finding 35398 (2022-003)
Significant Deficiency 2022
Northwest Colorado Council of Governments
CO
Reporting Allowable Costs / Cost Principles Cash Management § 200.502
Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement wit...
Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend that the Council record federal expenditures on the SEFA under the program in the year upon which the loan disbursement occurs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Council has revised their procedures so that loan disbursements will be recorded on the SEFA in the year in which they are disbursed. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director, and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023
View Audit 26785
Finding 35397 (2022-002)
Significant Deficiency 2022
Northwest Colorado Council of Governments
CO
Allowable Costs / Cost Principles Cash Management Reporting
Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding...
Community Development Block Grants ? Assistance Listing No. 14.228 Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Program Director will work with the Fiscal Office to ensure all reporting requirements are met prior to the deadline, regardless of ability to submit. This plan will ensure past, current, and future reporting requirements are met. Name(s) of the contact person(s) responsible for corrective action: Anita Cameron, NLF Director and Becky Walter, Fiscal Manager Planned completion date for corrective action plan: December 31, 2023
View Audit 26785
Finding 35396 (2022-004)
Significant Deficiency 2022
Lamar County Georgia
GA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible...
2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible for Correction Action Plan: Sean Townsend, County Administrator Corrective Action Plan: The county has adopted a new Grant policy and procedures to ensure timely and accurate grant submissions. Anticipated Completion Date: Fiscal year 2023.
View Audit 24723
Finding 35383 (2022-001)
Material Weakness 2022
Newport Consolidated Joint School District No. 56-415
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the Distri...
The District?s finding for not having adequate internal controls for ensuring compliance with wage rate requirements was solely because the district did not know about the federal requirement to monitor all certified payrolls paid by the contractors who provided the portable to the vendor the District purchased from. Upon learning that the District is required to monitor certified payrolls paid by contractors and subcontractors who provide products to our vendors, the District will request certified payrolls from our vendors ensuring prevailing wages are paid from any corresponding contractor and subcontractor prior to final payment.
View Audit 31715
Finding 35380 (2022-001)
Significant Deficiency 2022
United Home for Aged Hebrews D/b/a United Hebrew Geriatric Center
NY
Reporting Internal Control / Segregation of Duties
We plan to hire a new individual in the Finance Department who is a level below myself and give the responsibility of the preparation of the PRF, so that I can be the reviewer of the PRF report to ensure that it is accurate.
We plan to hire a new individual in the Finance Department who is a level below myself and give the responsibility of the preparation of the PRF, so that I can be the reviewer of the PRF report to ensure that it is accurate.
View Audit 27701
Finding 35374 (2022-001)
Significant Deficiency 2022
Pinon Unified School District No. 4
AZ
Reporting
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2023. The single audit for FY 2023 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2024.
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2023. The single audit for FY 2023 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2024.
View Audit 26708
Finding 35373 (2022-001)
Significant Deficiency 2022
County of San Mateo
CA
Reporting Procurement, Suspension & Debarment Significant Deficiency
We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and rec...
We agree with the finding and recommendation and recognize that this is a repeat finding from the prior year audit. Transactions in Periods 2 and 3 PRF reports were reported prior to the conclusion of this prior year audit. We implemented new processes in response to the prior year finding and recommendation, and claims in Period 4 PRF report were reported based on actual expenditures. Contact person responsible for corrective action: David McGrew, CFO, San Mateo Medical Center. Anticipated completion date: September 2022.
View Audit 26530
Finding 35369 (2022-004)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in p...
2022-004 Innovative Approaches to Literacy; Full-Service Community Schools; and Promise Neighborhoods ? Assistance Listing No. 84.215J Recommendation: We recommend that the organization review their policies and procedures surrounding federal grants administration and ensure a review process is in place to ensure that all necessary compliance requirements are met and the organization?s records are complete to support all reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Grant Manager utilizes fluxx grant management system which documents all submission of grant reports and maintains documentation support. Finance as well has organized a filing system organized by department and then list accounting function as well as report assistance for grants. Name of the contact person responsible for corrective action: Anthony Conley Grant Manager / Compliance Specialist Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35367 (2022-002)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Internal Control / Segregation of Duties Reporting Significant Deficiency
2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporti...
2022-002 Segregation of Duties Recommendation: The organization should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including the number of internal staff), to determine whether additional controls over the financial reporting function can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble a finance team and identify finance function roles for staffing and personnel. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35366 (2022-001)
Significant Deficiency 2022
Edna Martin Christian Center, Inc.
IN
Reporting Significant Deficiency Internal Control / Segregation of Duties
2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial s...
2022-001 Financial Statement Preparation and Adjusting Journal Entries Recommendation: The organization should evaluate their financial reporting processes and controls, including the expertise of its internal staff, to determine whether additional controls over the preparation of annual financial statements can be implemented to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Assemble an accounting team with designated roles including expert experience and perform policy written period ending procedures on time to assure accuracy in the financial. Name of the contact person responsible for corrective action: Sam Jones, Outsourced CFO Planned completion date for corrective action plan: 12/31/2023
View Audit 24189
Finding 35365 (2022-001)
Material Weakness 2022
Black Hills Community Economic Development, Inc.
SD
Reporting Internal Control / Segregation of Duties
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial st...
Finding No. 2022-001: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Fran White, Executive Director Corrective Action Plan: The Organization has accepted the risk associated with the finding regarding the preparation of the financial statements, and will continue to have the independent auditor prepare the annual financial statements. Anticipated Completion Date: Ongoing
View Audit 23946
United Way of Acadiana, INC
LA
Reporting Internal Control / Segregation of Duties
2022-006 Controls Over Reporting See Internal Control finding 2022-004.
2022-006 Controls Over Reporting See Internal Control finding 2022-004.
View Audit 24188
Finding 35363 (2022-004)
Significant Deficiency 2022
United Way of Acadiana, INC
LA
Reporting
2022-004 Controls Over Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines. Corrective Action Plan: United Way of Acadiana has initiated finance trai...
2022-004 Controls Over Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines. Corrective Action Plan: United Way of Acadiana has initiated finance training in collaboration with Head Start consultants through the Head Start Program. This training partnership has provided UWA with valuable insights into best practices, and we have already begun to benefit from this support. We are committed to expanding our training efforts and refining our policies and procedures to further enhance our capabilities. Our objective is to guarantee punctual and precise submission of all reports, reinforcing our dedication to transparency and accountability.
View Audit 24188
Finding 35355 (2022-002)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Reporting Internal Control / Segregation of Duties
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective ...
Material Adjustments Description of Finding: The auditor found that The Entity relied on auditors to propose entries after audit procedures and had not recorded entries needed at the time of the audit. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: During the fiscal year ending September 30, 2022, the Entity employed the services of an experienced contract accountant. Performance was evaluated regularly and the decision was made to terminate her services for inadequate performance and a new accountant was hired internally. Management has provided training to the new accountant and has coordinate processes with external auditor to insure accurate interim reporting in the future. The Entity will continue to incorporate financial reporting internal controls to detect material adjustments, prevent materially misstated financial statements, and increase the accuracy of interim financial reports used by management.
View Audit 29962
Finding 35354 (2022-001)
Material Weakness 2022
Agency for Substance Abuse Prevention, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with...
Segregation of Duties: Description of Finding: The auditor found that duties were not segregated in a number of areas where small adjustments to the policies of the Entity could help to further facilitate this important control. Statement of Concurrence or Nonconcurrence: Management concurs with this finding. Corrective Action: Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 29962
Finding 35342 (2022-002)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.303
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, su...
Finding 2022-002 Name of Contact Person: Debra Hansen, Accounting Manager ? Grants and Gifts Corrective Action Plan: Effective May 2023, MMC ? Dickinson converted to the MCHS, Inc accounting systems and its accounting staff fully joined the MCHS, Inc centralized accounting team by August 2023, such that the MCHS system of controls now extend to MMC-Dickinson. Specifically with these changes, grant accounting duties are also transitioning to the MCHS grant accounting team which extends MCHS system of controls over grant accounting to MMC-Dickinson to ensure accurate and timely completion of the Schedule. Proposed Completion Date: December 31, 2023
View Audit 24187
Finding 35340 (2022-004)
Significant Deficiency 2022
Marshfield Clinic Health System, Inc.
WI
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work wa...
Finding 2022-004 Name of Contact Person: Dan Fischer, Internal Consultant (former Controller) Corrective Action Plan: In early 2022, the team calculating physician compensation costs eligible for reporting in the HRSA portal experienced turnover of staff and thorough review of new staff?s work was not completed for several months. Although expenses were overstated in the portal, the grant was not overcharged as lower expenses reported for physician compensation costs would have been replaced by increasing the amount related to additional eligible lost revenues. Management will implement review procedures for eligible physician compensation costs to ensure expenditures to the portal are accurate. Proposed Completion Date: December 31, 2023
View Audit 24187 Questioned Costs: $1
Lindenwood Apartments
MO
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount o...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The replacement reserve deficiency for the current year was funded on April 12, 2022 in the amount of $3,510. The replacement reserve deficiency for the 2020-001 finding will be funded in the amount of $551. Management will ensure that the replacement reserve deposits are made on a timely basis in the future. Completion Date: April 12, 2022
View Audit 23882
Finding 35322 (2022-002)
Material Weakness 2022
Sweeny Hospital District
TX
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management d...
We are in receipt of the findings required to be reported by the single audit for Period 2 and Period 3 reporting for payments received from the Provider Relief Fund (PRF), specifically, regarding discrepancies in the reporting requirements and auditing for the above period for the PRF. Management does not dispute the finding. Subsequent to the completion of the FY 2021 single audit and the completion of reporting for periods 2 and 3, the district has prioritized the development of policies over financial reporting processes for all future periods of PRF reporting and auditing. The district will perform detailed analysis of the reporting requirements in accordance with the guidelines set forth by HRSA. The hospital CEO, Kelly Park, will oversee this to ensure that this is accomplished. The district will also provide its? consultants and information to be submitted to HRSA for accuracy. The district has already implemented these new procedures for period 4 reporting, and is confident that all future submissions will be correct. The Corrective Action Plan will be implemented by September 30, 2023.
View Audit 24008
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
HUD Housing Programs Reporting
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, ...
Finding Reference Number: 2022-002 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The excess funds were accrued to offset future Section 8 HAP requests. Completion Date: August 10, 2022
View Audit 25274
Knox County Voa Elderly Hsg, Inc. (candleridge Plaza)
LA
Reporting
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,706. Management will ensure tha...
Finding Reference Number: 2022-001 Concur or Do Not Concur: Concur Agree or Disagree with Auditor Recommendations: Agree Actions Taken or Planned on the Finding: Management agrees with the finding. The security deposit deficiency will be funded in the amount of $1,706. Management will ensure that the security deposits are properly funded in the future. Completion Date: August 10, 2022
View Audit 25274
Finding 35285 (2022-001)
Significant Deficiency 2022
City of Kearney, Nebraska
NE
Internal Control / Segregation of Duties Reporting Significant Deficiency
Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to cur...
Planned Corrective Action: It is cost prohibitive for the City of Kearney to hire sufficient personnel in order to assign responsibilities in such a way that different employees handle different portions of a transaction. However, the City of Kearney will evaluate the distribution of duties to current employees and closely monitor all accounting functions.
View Audit 24775
« 1 645 646 648 649 757 »