Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,849
In database
Filtered Results
11,001
Matching current filters
Showing Page
144 of 441
25 per page

Filters

Clear
Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) tak...
Finding #2024-001 Comments on Findings and Recommendation: During the year ended March 31, 2024, deposits to the reserve for replacements account were $236 less than the required amount. Management should transfer $236 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation.
View Audit 310491 Questioned Costs: $1
The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is revie...
The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is reviewed by the vice president of finance.
The Organization hired a new grant and partnership specialist. This specialist reviews all draws to ensure that the draw is for reimbursement for actual expenditure and not estimated expenditure. Reports and draws are also reviewed by the vice president of finance.
The Organization hired a new grant and partnership specialist. This specialist reviews all draws to ensure that the draw is for reimbursement for actual expenditure and not estimated expenditure. Reports and draws are also reviewed by the vice president of finance.
Policies and procedures have been put in place for compliance with uniform guidance and documenting monitoring.
Policies and procedures have been put in place for compliance with uniform guidance and documenting monitoring.
All subawards contain all necessary elements
All subawards contain all necessary elements
Finding 2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Low-Income Home Energy Assistance ALN# 93.568 (Repeat 2022-015) US Department of Health and Human Services Passed through Oregon Housing and Community Services Federal Grant/Contract...
Finding 2023-008 – Eligibility – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Low-Income Home Energy Assistance ALN# 93.568 (Repeat 2022-015) US Department of Health and Human Services Passed through Oregon Housing and Community Services Federal Grant/Contract Number: 2302ORLIEA, 2202ORLIEA Grant period – 2022 & 2023 ORCCA is aware of lack of documentation and internal control during the audit period due to various reasons, mainly short staffing and staff turnover and has been working hard to prevent such occurrences. The Finance staff (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) have already started communicating with program directors if any such issues are observed. The Energy program has been current on the required reporting since the referenced audit period. The program is aware of the grants’ requirements now. Additionally, ORCCA plans to utilize grant tracker system with the ability to send reminders for important dates to avoid future delinquent reporting that was experienced during the audit period. The system will be utilized by the program directors as well as finance team (Finance Director, Accounting Manager, Program Fiscal Compliance Coordinator) working with grants/directors. The estimated date of completion of this process is January 31, 2026. ORCCA’s current process at the Energy program level has already improved to ensure proper documentation of eligibility. The Energy program director and staff are implementing this internal control at the program level to review the supporting documents and information and proper coding to the correct period.
First Step of Wichita Falls, Inc. agrees with this recommendation and is implementing the following actions to address it: 1. Development of a Grant Monitoring System o We are implementing a centralized grant tracking system to record key grant requirements, reporting timelines, and deliverables. o ...
First Step of Wichita Falls, Inc. agrees with this recommendation and is implementing the following actions to address it: 1. Development of a Grant Monitoring System o We are implementing a centralized grant tracking system to record key grant requirements, reporting timelines, and deliverables. o The Executive Director and Finance Director will oversee the development and maintenance of this system. 2. Creation of a Compliance and Reporting Calendar o A detailed compliance calendar will be developed to track all financial and progranunatic reporting deadlines for each grant. o The calendar will be reviewed monthly by program and finance staff to ensure all deliverables are submitted on time. 3. Staff Training and Accountability o Staff responsible for grant management will receive training on Uniform Guidance requirements and the use of the new tracking system. o Roles and responsibilities related to compliance and reporting will be clearly defined in updated internal procedures. We believe these corrective actions will strengthen our internal controls, improve oversight of grant activities, and ensure compliance with all Uniform Guidance reporting requirements.
Reference Number: 2023-012 Finding: Recordkeeping and Documentation for the HOME Investment Partnerships Program Name of Contact Person: Lara Auclair Corrective Active Plan: In the past year, the City has worked to develop an updated record of all HOME assisted projects. Staff thoroughly catalogued ...
Reference Number: 2023-012 Finding: Recordkeeping and Documentation for the HOME Investment Partnerships Program Name of Contact Person: Lara Auclair Corrective Active Plan: In the past year, the City has worked to develop an updated record of all HOME assisted projects. Staff thoroughly catalogued all program files creating separate documents for files that are discharged or still active. The documents can be reviewed to add monitoring information. The document contains the period of affordability and the amount due at payoff. Proposed Completion Date: 3/31/26
Reference Number: 2023-005 Finding: Update Documented Policies amt Procedures Over Federal Awards Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement comprehensive policies and procedures specifically addressing the management and oversight of fe...
Reference Number: 2023-005 Finding: Update Documented Policies amt Procedures Over Federal Awards Name of Contact Person: Christine Chamberland Corrective Active Plan: The City will develop and implement comprehensive policies and procedures specifically addressing the management and oversight of federal awards to ensure compliance with the Uniform Guidance. Designated staff will be tasked with drafting these documents, which will be reviewed and approved by senior management. Training sessions will be conducted for all relevant personnel to ensure consistent application of the new policies and procedures. Proposed Completion Date: 3/31/26
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures. Explanation of disagreement with audit finding: ...
Highway Planning and Construction – Assistance Listing No. 20.205 Recommendation: CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We were unaware we needed to capture the date showing the contractor was in good standing. We now have updated our procedures to include this in contract check-lists. Name(s) of the contact person(s) responsible for corrective action: Pete Heimbigner Planned completion date for corrective action plan: September 18, 2025
During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of he...
During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of health concerns, our property manager was unable to perform Housing Quality Standards Inspections. The new Executive Director has contracted with a General Contractor to help assist our property manager with Housing Quality Standards Inspections. These inspections are conducted annually with detailed inspection logs for HVAC, Painting, Fire Safety, and major unit renovations maintained and tracked in our digital database. These logs are reviewed and updated on a quarterly basis to ensure timeliness in compliance and maintenance requests.
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedure...
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedures to ensure all required actions are taken when a tenant becomes over-income.
In response to the findings on subrecipient monitoring, the Organization has updated its Grant Cycle Standard Operating Procedures to align with OMB Uniform Guidance. These revised procedures now require documented checks for suspension or debarment for all subrecipients, along with mandated follow-...
In response to the findings on subrecipient monitoring, the Organization has updated its Grant Cycle Standard Operating Procedures to align with OMB Uniform Guidance. These revised procedures now require documented checks for suspension or debarment for all subrecipients, along with mandated follow-up on any subrecipient audit findings. In addition, staff have received enhanced training on these requirements, and the onboarding process has been updated to include a focused review of subrecipient monitoring. Finally, a new position has been established to manage vendor purchase orders and maintain comprehensive sourcing documentation, thereby strengthening overall oversight and ensuring ongoing compliance with federal requirements. In addition, the Organization conducts an annual subrecipient risk assessment and maintains a monitoring file for each subrecipient that includes audit reviews, SAM.gov verifications, monitoring communications, and follow-up on audit findings. Documentation is retained to demonstrate ongoing monitoring.
Management has strengthed both financial reporting controls and ovesight procedures. Sage Intacct ERP system was implemented in 2024 to enhance grant level reporting accurary and reconciliation capabilities. In addition, a comprehensive reporting tracker that monitors deadlines were implemented to i...
Management has strengthed both financial reporting controls and ovesight procedures. Sage Intacct ERP system was implemented in 2024 to enhance grant level reporting accurary and reconciliation capabilities. In addition, a comprehensive reporting tracker that monitors deadlines were implemented to improve timeliness of submission of financial and programmatic reports. All federal financial reports are now reconciled with the general ledger and verifying that grant deliverables are met in accordance with the Uniform Guidance. These measures are designed to prevent future late or missing reports and to ensure that funds are properly expended and documented. In addition, all federal financial reports are reconciled to the general ledger prior to submission. A grant reporting reconciliation form is completed and signed by both the Grants Director and Finance staff verifying agreement between accounting records and submitted reports. Reports may not be submitted until the reconciliation documentation is completed and retained.
Finding Number: 2023-003 Planned Corrective Action: City Auditor will stay in contact with Municipal Court Administrator and the Police Captain to ensure they submit Quarterly Reports on a timely basis. Anticipated Completion Date: July 3, 2025 Responsible Contact Person: City Auditor Sherri Hess
Finding Number: 2023-003 Planned Corrective Action: City Auditor will stay in contact with Municipal Court Administrator and the Police Captain to ensure they submit Quarterly Reports on a timely basis. Anticipated Completion Date: July 3, 2025 Responsible Contact Person: City Auditor Sherri Hess
Finding Number: 2023-002 Planned Corrective Action: City Auditor has confirmed the ARPA 3/31/24 and 3/31/25 Project and Expenditure Reports submitted agree to City Accounting records. Anticipated Completion Date: July 3, 2025 Responsible Contact Person: City Auditor Sherri Hess
Finding Number: 2023-002 Planned Corrective Action: City Auditor has confirmed the ARPA 3/31/24 and 3/31/25 Project and Expenditure Reports submitted agree to City Accounting records. Anticipated Completion Date: July 3, 2025 Responsible Contact Person: City Auditor Sherri Hess
Thank you for your recommendation regarding the implementation of procedures to accurately account for indirect costs associated with Program Services and Management & General Expenses, as reported in the Statement of Functional Expenses.
Thank you for your recommendation regarding the implementation of procedures to accurately account for indirect costs associated with Program Services and Management & General Expenses, as reported in the Statement of Functional Expenses.
Jordan CRC recognizes the importance of properly allocating and accounting for indirect costs to ensure compliance with financial reporting standards and to provide a clear and accurate reflection of how resources are utilized across organizational activities.
Jordan CRC recognizes the importance of properly allocating and accounting for indirect costs to ensure compliance with financial reporting standards and to provide a clear and accurate reflection of how resources are utilized across organizational activities.
To address this recommendation, Jordan CRC will update its 2020 Financial Policies and Procedures Manual in 2025 to include the following updates.
To address this recommendation, Jordan CRC will update its 2020 Financial Policies and Procedures Manual in 2025 to include the following updates.
1. Implementation of Indirect Cost Procedures: The organization will implement the procedures outlined in the approved Accounting Policies and Procedures Manual to ensure that indirect costs are allocated appropriately and consistently between Program Services and Management & General Expenses.
1. Implementation of Indirect Cost Procedures: The organization will implement the procedures outlined in the approved Accounting Policies and Procedures Manual to ensure that indirect costs are allocated appropriately and consistently between Program Services and Management & General Expenses.
2. Alignment with Functional Reporting: These procedures will be designed to support the accurate completion of the Statement of Functional Expenses, in accordance with generally accepted accounting principles (GAAP) and funding agency requirements.
2. Alignment with Functional Reporting: These procedures will be designed to support the accurate completion of the Statement of Functional Expenses, in accordance with generally accepted accounting principles (GAAP) and funding agency requirements.
Staff will be trained on the updated policies, with specific focus on proper classification and allocation of indirect costs.
Staff will be trained on the updated policies, with specific focus on proper classification and allocation of indirect costs.
Ongoing monitoring will be conducted to ensure that these procedures are applied consistently, and adjustments will be made as needed to improve effectiveness and compliance.
Ongoing monitoring will be conducted to ensure that these procedures are applied consistently, and adjustments will be made as needed to improve effectiveness and compliance.
« 1 142 143 145 146 441 »