Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,527
In database
Filtered Results
16,648
Matching current filters
Showing Page
661 of 666
25 per page

Filters

Clear
Active filters: Reporting
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information mu...
Financial Reporting (Material Weakness) Recommendation: The Commission must implement processes and controls to ensure accurate interim and year-end financial statements. Adequate and accurate financial information is vital to make management decisions that impact the Commission. This information must be shared timely and discussed to make the necessary changes that are needed and to prepare the proper cash flow projections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Commission will review and enhance our policies and procedures over year end close, to ensure all adjustments are made timely. In addition, we create policy and procedures to perform an assessment for component unit determination of any new legally separate organization that is established. Name(s) of the contact person(s) responsible for corrective action: Don Bibb, Executive Director Planned completion date for corrective action plan: December 31, 2023
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.
See the Corrective Action Plan for chart/table.
See the Corrective Action Plan for chart/table.
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency an...
Description of Finding: Untimely audit submission in accordance with OMB Uniform Guidance Statement of Concurrence or Nonconcurrence: The California Asian Pacific Chamber of Commerce (CalAsian) agrees with the finding. Corrective Action: CalAsian understands the seriousness of this deficiency and the need for strict adherence to timely audit submissions per the OMB Uniform Guidance. Additional staff have been hired to assist in accounting processes; and an Interim Controller has been hired to review all accounting processes and procedures with the Director of Finance, provide best practice recommendations and month-end closing schedule. Monthly reviews of the financial data, including reconciliations of all accounts will be performed and reviewed by the Controller and Director of Finance. Implementation of these recommendations will help to mitigate the risk of untimely submissions in future years. Name of Contact Person: Ryan Fong, Director of Finance, 916-446-7883, rfong@calasiancc.org Pat Fong Kushida, President & CEO, 916-446-7883, patfongkushida@calasiancc.org Projected Completion Date: July 2024
Management will work together to design and implement a system of internal controls to ensure an accurate reporting of revenues and expenditures on the SEFA, that the notes to the SEFA are prepared, and compliance with all applicable federal requirements.
Management will work together to design and implement a system of internal controls to ensure an accurate reporting of revenues and expenditures on the SEFA, that the notes to the SEFA are prepared, and compliance with all applicable federal requirements.
We are implementing policies to address the audit finding 2021-003 as follows: We have implemented a policy to ensure that all future Provider Relief Fund reporting is reviewed prior to filing. Anticipated completion date: September 30, 2024
We are implementing policies to address the audit finding 2021-003 as follows: We have implemented a policy to ensure that all future Provider Relief Fund reporting is reviewed prior to filing. Anticipated completion date: September 30, 2024
Finding 375452 (2021-004)
Significant Deficiency 2021
We are implementing policies to address the audit finding 2021-004 as follows: We are continuing to institute processes and procedures to complete timely reconciliations to allow for future filings to be made prior to the deadline. Anticipated completion date: September 30, 2024
We are implementing policies to address the audit finding 2021-004 as follows: We are continuing to institute processes and procedures to complete timely reconciliations to allow for future filings to be made prior to the deadline. Anticipated completion date: September 30, 2024
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
We agree with the recommendation and will implement procedures to oversee the timely filing of the federal single audit or program specific audit reporting package.
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were post...
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal year 2020 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports required by Federal Regulations and Uniform Guidance. As disclosed in Comments and Corrective Actions of Finding #2021-001, the Municipality hired an Accounting Firm which is already working with the necessary adjustments, conversions entries and details and subsidiaries to prepare the Municipality’s financial statements for the fiscal year ended June 30, 2022. Expected Implementation Date: a) The financial statements for the fiscal year 2021-2022 are currently in process. We expect to submit a draft for audit during July 2024. b) The Municipality signed with the external accounting firm a professional services contract for the preparation of the financial statements for the fiscal year 2021-2022. The time schedule includes submission to the external auditors of a draft of the financial statements during July 2024 to a final audit report issued on or before September 2024. c) Related to the audit reports for the fiscal years 2022-2023 and 2023-2024, we are planning to complete and submit them in compliance with the Uniform Guidance on or before March 2025. With this schedule the Municipality will be following the Uniform Guidance. Responsible Person: Finance Department Director.
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized...
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of the Disaster Grant costs incurred on fiscal year ending on June 30, 2021 was produced, under alternate methods, from the Finance Department’s accounting system and submitted to the external auditor. Expected Implementation Date: The transaction details applicable to financial statements of fiscal periods ended June 30, 2021 were completed. Transactions detail analysis during the following fiscal years were already completed. Responsible Person: Finance Department Director and Federal Program Director.
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized...
We concur with the finding. The pandemic caused by the outbreak of COVID-19 disrupted and delayed many accounting and reporting processes during the fiscal years 2020 and 2021 since the Municipality had to shut down operations for various months. Consequently, several projects and tasks calendarized were postponed or delayed, including certain reports and controls required by the Federal Regulations. As of the date of this Corrective Action Plan, the transaction detail of CDL costs incurred on fiscal year ending on June 30, 2021 was produced, under alternate methods, from the Finance Department’s accounting system and submitted to the external auditor. Expected Implementation Date: The transaction details applicable to financial statements of fiscal periods ended June 30, 2021 were completed. Transactions detail analysis during the following fiscal years were already completed.Responsible Person: Finance Department Director and Federal Program Director.
21.023 Noncompliancewith Reporting Requirement - Emergency Rental Assistance Program - The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure compliance with submissi...
21.023 Noncompliancewith Reporting Requirement - Emergency Rental Assistance Program - The Cleveland County Board of County Commissioners (BOCC) will implement policies and procedures to ensure compliance with applicable grant requirements. Specifically, the BOCC will ensure compliance with submission of timely reports required as a grant recipient. Anticipated Completion Date: On Going April 2021 Responsible Contact Person: Rod Cleveland,Chairman BOCC
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Pac...
Recommendations: The Board should strive to submit the Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end. Views of Responsible Officials and Planned Corrective Actions: The Board will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
FFATA Reporting – Community Development Block Grants U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees...
FFATA Reporting – Community Development Block Grants U.S. Department of Housing and Urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2024
FFATA Reporting - Housing Choice Voucher U.S. Department of Housing and urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency ACT (FFATA) reports and training employees on the FFAT...
FFATA Reporting - Housing Choice Voucher U.S. Department of Housing and urban Development Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency ACT (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will identify all federal awards that FFATA reporting is required. Once all of the requirements are identified, the County will then determine if there are eligible subrecipients or contracts that need to be reported on the FFATA website. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: September 30, 2022
The District will research reporting requirements and thoroughly review future submissions.
The District will research reporting requirements and thoroughly review future submissions.
Care will be taken to submit accurate reports to the portal on a timely basis.
Care will be taken to submit accurate reports to the portal on a timely basis.
Original ‐ Management has since created an SOP that requires all Program Personnel to follow to ensure that the quality controls are properly completed and documented. Peer to Peer client file reviews, along with the Program Support Specialist, whose main func􀀂on is to perform quality control of all...
Original ‐ Management has since created an SOP that requires all Program Personnel to follow to ensure that the quality controls are properly completed and documented. Peer to Peer client file reviews, along with the Program Support Specialist, whose main func􀀂on is to perform quality control of all files, ensures that the quality control review checklist is completed and maintained within all client files. Final ‐ Management has since created a standard opera􀀂ng procedure that requires program personnel to properly complete and document quality control reviews over client files. Hope for Prisoners performs client file quality control reviews through a peer‐to‐peer review process performed by career coaches as well as through a review by the Organiza􀀂on’s Program Support Specialist. The Program Support Specialist’s main job func􀀂on is the performance of quality control reviews of all client files. Both of these reviews ensure that quality control checklists are being properly completed and maintained in all client files.
Finding 371953 (2021-007)
Significant Deficiency 2021
Controls Over Financial Statement Preparation and Reconciliation Procedures Should be Improved. Corrective action: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accoun...
Controls Over Financial Statement Preparation and Reconciliation Procedures Should be Improved. Corrective action: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Person responsible: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Anticipated Completion Date: June 30, 2024
Finding 371944 (2021-006)
Significant Deficiency 2021
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal...
The University failed to complete and file its annual audit and complete its filing with the federal audit clearing house for the June 30, 2021 year end. Corrective action: In 2022, the board of trustees expanded the duties of the Audit and Finance Committee to include annual training on SFA federal and state financial reporting regulations and audit requirements. The University also will provide risk assessment training to all board members and the President’s Cabinet focusing on covering common risk factors of institutions of higher education. The University hired a new CFO in November 2023 and completed its FY2021 audit in December 2023. The University received an extension from the DOE to complete its FY2022 audit by March 2024. Person responsible: E. ZeNai Savage, CPA, CFO and Executive VP of Finance and Administration Anticipated Completion Date: June 30, 2024
Finding 371938 (2021-003)
Significant Deficiency 2021
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
Enrollment reporting procedures should be strengthened Corrective action: The University submitted a correction action plan that was acceptable by DOE. and implemented effective 9/1/2022. Person responsible: Qiana Hall, Associate VP of Enrollment Services Anticipated Completion Date: Completed
2021-008—Reporting Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure the financial close and reporting process has been completed within the required timeframes and are ...
2021-008—Reporting Corrective Action: The CFO will implement internal measures, including creating a schedule of activities with due dates, progress reports, and staff meetings, to monitor and ensure the financial close and reporting process has been completed within the required timeframes and are accurate. Corrective action steps will be identified and implemented as needed. The grant/contract staff will maintain a log of when financial and other grant reports are due. The CFO will review the log and track report submissions to ensure timely completion and submission. To ensure timely completion, the staff will initiate activities to complete required reports and financial close at least 60 days before the deadline. The CFO will be responsible for ensuring the reporting deadlines have been met. Person Responsible: Until the CFO position is filled, Angela Holden (Controller), and Annmol Anand (Senior Accountant), will be responsible for completing the corrective actions. Completion Date: These actions will be implemented within the first 30 days of the audit completion. The completion date will be September 30, 2024.
Finding 2021‐007 Late Reporting – Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Expected Completion Date Fiscal Year 2025.
Finding 2021‐007 Late Reporting – Significant Deficiency in Internal Control over Compliance Corrective Action Plan Management will carefully review report deadlines and ensure that submission of reports is made before they are due. Expected Completion Date Fiscal Year 2025.
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external...
Finding 2021‐005 Deadline for Federal Single Audit – Reporting – Noncompliance and Material Weakness in Internal Control over Compliance Corrective Action Plan Management will ensure beginning balance reconciliations and year‐end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork. Expected Completion Date Fiscal year 2025.
Description of Finding: Lack of separation of duties. The DCSOS is a small organization and during the 2021 audit year, had limited staff. This creates a challenge in achieving segregation of duties within the disbursements and payroll process. Statement of Concurrence or Nonconcurrence: Having ...
Description of Finding: Lack of separation of duties. The DCSOS is a small organization and during the 2021 audit year, had limited staff. This creates a challenge in achieving segregation of duties within the disbursements and payroll process. Statement of Concurrence or Nonconcurrence: Having a proper segregation of duties is essential for minimizing errors, preventing fraud, and maintaining financial integrity within the organization. Corrective Action: Separate duties between authorizing the transaction from entering the transaction, paying the transaction and from reconciling and reporting the transaction. DCSOS agrees with this and has hired a new employee to separate these duties. Proposed Completion Date: Immediate Person Responsible for Corrective Action: Financial Officer
« 1 659 660 662 663 666 »