Corrective Action Plans

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Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will sch...
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting Name of Contact Person: Jennifer Babcock Corrective Action Plan: Hughes Village Council is now compliant with all past due audits. In order to ensure audits are completed on time, HVC will schedule the audit at least 3 months prior to the March deadline. Proposed Completion Date: 10/5/2024
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed...
SafeQuest Solano will revise its procedures for recording expenditures to ensure compliance with Uniform Guidance, particularly with regard to the timing of expense recognition. SafeQuest Solano will implement controls that prevent expenditure from being recorded before the related checks are cashed. Accounting staff will receive additional training on these requirements and consider implementing periodic internal reviews to ensure ongoing compliance.
View Audit 325788 Questioned Costs: $1
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to ...
Finding Reference Number: 2023-002 Name of Responsible Person: Amy Reigel, Executive Director Reporting Views of Responsible Officials: We concur that multiple grants are being tracked in the same accounts making it difficult to determine if the expenditures billed to the specific federal award to were charged to the grants in the period of performance. Concur or Do Not Concur with this Finding: Concur Agree or Disagree with Auditor Recommendations: Agree Completion Date or Proposed Completion Date: December 31, 2024 Actions Taken or Planned on this Finding: COHHIO's chart of accounts / financial management system will be updated to track each grant in a separately.
View Audit 325755 Questioned Costs: $1
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Fed...
FA 2023-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Federal Communications Commission Pass-Through Entity: Direct Assistance Listing Number and Title: COVID-19 - 32.009 - Emergency Connectivity Fund Program Federal Award Number: N/A Questioned Costs: 258005 Prior Year Finding: FA 2022-01 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Emergency Connectivity Fund program. Corrective Action Plans: Management will continue to ensure federal fund program guidelines and Board-approved polices and procedures are followed. Estimated Completion Date: Ongoing Contact Person: Kyla M. Milton, Finance Director Telephone: 229-868-5661 Email: kmilton@telfairschools.org
View Audit 325731 Questioned Costs: $1
Finding 503519 (2023-003)
Significant Deficiency 2023
Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regul...
Recommendation: We recommend the College consider hiring a firm to review their documentation and ensure that there are documented safeguards for identified risks and the required documentation and practices are implemented. We also recommend reviewing the changes in the Gramm-Leach-Bliley Act regulations that were required to be implemented as of June 9, 2023. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waldorf University has contracted with a third-party for IT safeguards and a CPA firm that will help adhere to the most recent GLBA guidelines. Name(s) of the contact person(s) responsible for corrective action: Daisy Halvorson Planned completion date for corrective action plan: Fall of 2024
Finding 503389 (2023-013)
Material Weakness 2023
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clari...
Views of Responsible Officials and Planned Corrective Action - The County will create a documented process in the new policy and procedures manual for federal guidelines and charging of administrative costs for documented time spent on grants with supporting calculations will be documented for clarity and consistency. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date -November 2024.
View Audit 325543 Questioned Costs: $1
Finding 503387 (2023-011)
Material Weakness 2023
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursement...
Views of Responsible Officials and Planned Corrective Action - The County has created a documented process in the new policy and procedures manual for federal guidelines. Separation of duties has been implemented. Robert Placencio, Finance Director will be reviewing and approving these reimbursements moving forward. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - October 10, 2024.
Finding 503383 (2023-008)
Significant Deficiency 2023
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
The County has written Policy and Procedures to be reviewed by the commission in November 2024 for approval. Responsible Official - Andrea Montoya, Deputy County Manager and Robert Placencio, Finance Director Timeline and Estimated Completion Date - November 2024.
Finding 503338 (2023-005)
Significant Deficiency 2023
The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attache...
The City has implemented a new review, tracking and documentation process for all procurements. Staff will check all vendors -- regardless of the nature of the funding for the project – against SAM.GOV to check for disbarment. A PDF of the results for each vendor is saved in a project folder attached to each procurement. These files are stored on an internal network drive. Responsible Person: Jackie Leon Expected Implementation Date: 07/01/2024
Finding 503332 (2023-004)
Significant Deficiency 2023
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Perso...
The City has implemented the recommendation first contained in 2022-007. There is a process in place where supervisor review and approval of timesheets is completed and documented. That process continues and will be in place for the entirety of the fiscal year ending June 30, 2024. Responsible Person: Kevin Saycocie Expected Implementation Date: 07/01/2024
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit ...
Management endeavors to submit all required reports by required deadlines. While acknowledging that this does not always occur, the City has made vast improvements on timeliness of reports, especially PR29’s for CDBG and HOME. The year-end reports (June 30) due by July 30 can be difficult to submit timely if year-end close has not been completed. Regardless management is committed to ensuring all reports are filed within the 30 day timeframe. Responsible Person: Sarby Singh Expected Implementation Date: 07/01/2024
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
MVF will implement additional training and monitoring to ensure timeliness with compliance requirements.
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanat...
Suspension and Debarment U.S. Department of Transportation U.S. Department of Treasury U.S. Department of Health and Human Services Recommendation: None, the County has implemented internal controls to ensure suspension and debarment assessments are performed before a contract is awarded. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will continue to ensure that suspension and debarment assessment are performed. Name(s) of the contact person(s) responsible for corrective action: Tracy Bayne Planned completion date for corrective action plan: Appropriate corrected actions were implement on December 31, 2023.
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County 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...
FFATA Reporting U.S. Department of Housing and Urban Development Recommendation: We recommend the County 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: December 31, 2024
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timeshee...
Department’s Response: We concur. Views of Responsible Officials and Corrective Action: Time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Subsequent to June 30, 2023, CCEOK implemented policies to ensure timesheets completed by staff and approved by program managers are used to calculate compensation billed to federal awards to ensure that employee time billed to the grants adequately supported. Any true up calculations needed to ensure accuracy will be completed by the end of the grant period. Name of Contact Person: Lisa Wheeler, CPA Director of Finance Lwheeler@CCEOK.org 918-508-7118 Projected Implementation: July 1, 2024
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit...
2023-005: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Reporting: Material Weakness in Internal Control over Compliance and Material Non-Compliance Finding Summary: Due to an error with the online submission portal, Wallowa Resources was unable to submit the required information to FSRS. Corrective Action Pan: USDA fixed the online submission portal in September 2024, and Wallowa Resources immediately submitted the required information to FSRS. Wallowa Resources will ensure that any future obligations to first-tier subrecipients will be reported via FSRS in a timely manner. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: Completed September 2024.
View Audit 325232 Questioned Costs: $1
2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient ...
2023-004: U.S. Department of Agriculture - Soil and Water Conservation - Assistance Listing #10.902 Subrecipient Monitoring: Significant Deficiency in Internal Control over Compliance and Non-Compliance Finding Summary: Several required elements per 2 CFR 200.331 being absent from the subrecipient agreements, including: Subrecipients’ unique entity identifier, Federal award date of award to Wallowa Resources by the USDA, and ALN number and dollar amount made available by the USDA Wallowa Resources was unable to provide support that subrecipients were assessed for suspension and debarment during the risk assessment. Corrective Action Plan: Wallowa Resources will implement a formal subrecipient monitoring policy using the guidance of 2 CFR 200.332. We are aware of this policy and have used it before. It was an oversight in this case – due in part to the fact that the subrecipients were recommended to us by NRCS staff and were in good standing with NRCS. Responsible Individual(s): Joni Maasdam, Finance Manager. Anticipated Completion Date: October 2024.
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as al...
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as allowable under Department of Treasury grant reporting guidelines.
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external ...
Finding 2023-007: Timely Submission of Single Audit Report (SAR) and Document Collection Form (DCF) To eliminate this finding recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF’s AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor’s role in verifying compliance and the adequacy of related supporting documentation.
Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and...
Finding 2023-006 Supporting Documents for Eligibility Requirements During September 2024, POF updated its Housing Procedures Manual in compliance with Section 200.303 of Uniform Guidance and Ohio Recovery House Regulations. This document now more fully addresses, among other things, eligibility and required minimum documentation standards. POF has already begun to build individual client files to retain and periodically update these required supporting documents for all Its affected residential clients.
Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the ...
Finding 2023-005 Accuracy of Federal Reports POF's initial and current exposure a few months later to Single Audit compliance requirements have sharpened its focus on the need to purposefully identify and maintain corroborating evidence regarding its timely submission and acceptance by each of the respective funding sources. While POF believes that all these reporting requirements were timely met and accepted by all funding sources, It did not consistently maintain either the report itself, or the related documentation such as copies of the emails sent or the associated read-receipts as evidence of these reports. Effective July 1, POF routinely and consistently accumulated and organized these documents as well as ancillary evidence of their transmission to, receipt by, and acknowledgement of acceptance by the federal agency. POF will be more diligent in its transmissions to funders. POF noted that the 2022 Closeout Report was inexplicably re-submitted instead of the correct 2023 Closeout Report. This is unacceptable, and POF will add a second set of reviews by a second person to improve quality control in this area. As necessary, POF will seek professional education and advice in implementing policies, practices, and procedures in addition to those already described herein.
Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate...
Finding 2023-004 Adequate Allowable Cost Documentation As indicated in the 2022 POFCAP response to Finding 2022-003, and as reiterated herein, POF began to implement additional internal control procedures and practices effective July 1, 2024, to ensure that underlying cost documentation is adequate, reasonable, and complete in accordance with 2 CFR Part 200 Subpart E and other regulatory requirements. More specifically, vendor invoices as of that date and related supporting documents such as weekly meeting reports and sign-in sheets are being scanned and retained electronically. As in 2022, the contact information from the 2023 weekly reports was transmitted to either Wright State University or The Ohio State University for data mining purposes. On July 22, 20224, the POF Board of Directors unanimously adopted the POF Record Retention Policy, as recommended by the auditors. The Board also unanimously adopted a Code of Conduct along with Conflict of Interest, and Whistleblower policies as further evidence of their commitment to instituting policies and procedures designed to strengthen internal controls and comply with federal regulations. Questioned Cost Totaling $19,179 Effective July 1, 2024, POF's new internal control policies, and procedures will eliminate or drastically reduce future discrepancies of this nature.
View Audit 325057 Questioned Costs: $1
Family Service Center recognizes the important of a complete and accurate SEFA. Family Service Center will thoroughly review all federal and state award contracts to insure accurate and correct CFDA numbers are recorded properly on the SEFA
Family Service Center recognizes the important of a complete and accurate SEFA. Family Service Center will thoroughly review all federal and state award contracts to insure accurate and correct CFDA numbers are recorded properly on the SEFA
In fiscal year 2023, this function was the responsibility of the Grants Administrator. However, because of the high turn-over rate with this position, this finding was the result of a management oversight. The County has added the Procurement Director’s position to the contact of person(s) responsib...
In fiscal year 2023, this function was the responsibility of the Grants Administrator. However, because of the high turn-over rate with this position, this finding was the result of a management oversight. The County has added the Procurement Director’s position to the contact of person(s) responsible for this action. The current Procurement Director began employment with the County in October 2023.
Finding 502973 (2023-001)
Significant Deficiency 2023
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...
Views of Responsible Officials and Planned Corrective Action – Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director.d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025
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