Corrective Action Plans

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The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the N...
The enrollment reporting issue specifically relates to the integrated BS/PharmD degree program. The University's primary operating system, Jenzabar, reports concurrent enrollment status for P1 students and students who have graduated from the bachelor's degree component of the program. Since the National Student Clearinghouse's (NSC's) system automatically overrides the graduation data in the University's Jenzabar report without notifying the University, a two-step corrective action plan has been initiated. The modified reporting process to improve internal controls consists of the following steps: 1. Upload the initial Jenzabar enrollment reporting into the NSC system which will show full-time enrollment for both the bachelor's degree and the PharmD program; 2. File a second report reflecting the date of completion of the bachelor's degree for all students in the integrated program to remedy the NSC system override of graduation data in the initial Jenzabar report; and 3. Conduct a manual verification of graduation data in the National Student Loan Data System to ensure complete, accurate and timely reporting of graduation information from NSC. The modified reporting process is expected to be fully implemented at the conclusion of the 2023-2024 academic year in conjunction with completion of commencement, which is scheduled to occur in May 2024.
The Organization has implemented a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
The Organization has implemented a facility monitoring program that incorporates all of the facility visit requirements as described in the grant agreement.
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 3...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are submitted timely. We further recommend that management review subawards issued subsequent to FY2022 to determine whether any required FFATA reports were omitted and consult with the applicable federal awarding agencies or pass-through entities regarding potential corrective actions, including whether late reporting may be accepted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since submitted the missing FFATA reports and is implementing procedures to address the requirement going forward. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: July 23, 2026
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No.10.311 Recommendation: To implement policies, procedures, and trainings to ensure all subrecipient payment requests are reviewed and approved timely...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No.10.311 Recommendation: To implement policies, procedures, and trainings to ensure all subrecipient payment requests are reviewed and approved timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a documented review and approval process for subrecipient payment requests. The grant manager will submit each subrecipient payment request to the Executive Director for review prior to payment. The Executive Director's approval will be documented via email, which will be retained along with the corresponding payment request as evidence of review. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Recommendation: To implement a documented review and approval for matching transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Recommendation: To implement a documented review and approval for matching transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a quarterly review and approval process for grant matching transactions, performed separately for each grant program. For each program, a spreadsheet summarizing that program's matching transactions received during the prior quarter will be prepared and sent to the Executive Director for review. The Executive Director's approval will be documented via email for each program, retained along with the corresponding supporting spreadsheet as evidence of review. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To implement a procedure that documents the Executive Director's review and approval of the annual REEports, such as retaining evidence of approval through a signed report or email correspondence. In add...
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To implement a procedure that documents the Executive Director's review and approval of the annual REEports, such as retaining evidence of approval through a signed report or email correspondence. In addition, management should establish controls and provide training to help ensure reports are reviewed, approved, and submitted timely in accordance with applicable requirements Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a documented review and approval process for annual REEports prior to submission. Each year, the completed REEport will be sent to the Executive Director for review, and the Executive Director's approval will be documented via email prior to submission. This email approval will be retained as evidence of review, along with the submitted report. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To provide additional training to employees and supervisors responsible for timesheet preparation and approval to reinforce compliance with established timesheet policies and approval controls. Explanati...
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To provide additional training to employees and supervisors responsible for timesheet preparation and approval to reinforce compliance with established timesheet policies and approval controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will provide additional training to both employees responsible for preparing timesheets and to supervisors responsible for reviewing and approving them. This training will cover accurate and timely recording of time worked, including proper allocation of time to federal grant programs, and will reinforce Viva Farms' existing timesheet policies and supervisor approval requirements before timesheets are submitted to payroll.. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
The District agrees with the finding regarding the need to maintain adequate supporting documentation and internal controls over expenditures charged to federal awards. The District recognizes that costs charged to Federal awards must be adequately documented and supported in accordance with 0MB Uni...
The District agrees with the finding regarding the need to maintain adequate supporting documentation and internal controls over expenditures charged to federal awards. The District recognizes that costs charged to Federal awards must be adequately documented and supported in accordance with 0MB Uniform Guidance, 2 CFR. and that expenditures must be properly reviewed and approved prior to payment. The District will strengthen its procedures to ensure that all expenditures, particularly those charged to Federal grants, have appropriate supporting documentation demonstrating the allowability and business purpose of the expenditure. The District will also ensure that evidence of supervisory review and approval is maintained prior to payment. Staff and supervisors will periodically review expenditure records to ensure documentation and approval requirements are being followed and maintained.
SIGNIFICANT DEFICIENCY / NONMATERIAL NONCOMPLIANCE Finding 2022-006 Reporting Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired additional staff to improve the accuracy and timeliness of grant reporting. The Town has also contracted with the North Caroli...
SIGNIFICANT DEFICIENCY / NONMATERIAL NONCOMPLIANCE Finding 2022-006 Reporting Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired additional staff to improve the accuracy and timeliness of grant reporting. The Town has also contracted with the North Carolina League of Municipalities to provide additional training to the Town ‘s staff. Proposed Completion Date: December 31, 2026.
MATERIAL WEAKNESS / MATERIAL NONCOMPLIANCE Finding 2022-005 Procurement Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired a purchasing agent and finance director who are working on implementing standard operating procedures and policies targeting the pro...
MATERIAL WEAKNESS / MATERIAL NONCOMPLIANCE Finding 2022-005 Procurement Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired a purchasing agent and finance director who are working on implementing standard operating procedures and policies targeting the procurement process to ensure that the Town obtains competitive bids on all federal and state grant projects, and that such bids are documented to comply with North Carolina General Statutes and the Uniform Grant Guidance procurement standards. Proposed Completion Date: The Town will implement the above procedures immediately.
Management will review and enhance their current procedures to ensure that monitoring procedures are documented and maintained for the subrecipients.
Management will review and enhance their current procedures to ensure that monitoring procedures are documented and maintained for the subrecipients.
Management will review and enhance their current procedures to ensure that all requirements found in 2 CFR section 200.332 are present in subaward agreements.
Management will review and enhance their current procedures to ensure that all requirements found in 2 CFR section 200.332 are present in subaward agreements.
Management will implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the organization's internal control over compliance.
Management will implement procedures to ensure that documentation of the verification process for suspension and debarment is maintained to support the organization's internal control over compliance.
The College is implementing a new version of Jenzabar. The new version will simplify processes and operations. Reports will be easier to access and tracking functions will notify users of missed operations. This will help to ensure that processes are running as required and are timely completed. The...
The College is implementing a new version of Jenzabar. The new version will simplify processes and operations. Reports will be easier to access and tracking functions will notify users of missed operations. This will help to ensure that processes are running as required and are timely completed. The upgrade and improvements are expected to be implemented by December 31, 2024. The party responsible is the Finance Director.
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible...
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Finance Director.
The College is implementing a new version of Jenzabar. Updated configuration will include updated security features. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Information Technology Director.
The College is implementing a new version of Jenzabar. Updated configuration will include updated security features. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Information Technology Director.
The College is implementing a new version of Jenzabar. Updated configuration will include updated security features. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Information Technology.
The College is implementing a new version of Jenzabar. Updated configuration will include updated security features. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Information Technology.
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the findi...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance including eligibility.
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance.
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment and implementation of policies and procedures designed to ensure compliance with applicable federal award requirements.
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fisca...
Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA2, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years. CFDA numbers for new federal awards will be identified, along with the applicable compliance requirements in accordance with the OMB Compliance Supplement (Matrix of Federal Compliance Requirements). Policies and procedures will be established for each applicable compliance requirement and will be communicated to employees responsible for monitoring and ensuring compliance.
Management of the Organization will restructure all classes in the functional classing system, as well as utilize the project function, and consistently apply expenditures such that system reports accurately reflect income and expenditures by program / grant.
Management of the Organization will restructure all classes in the functional classing system, as well as utilize the project function, and consistently apply expenditures such that system reports accurately reflect income and expenditures by program / grant.
The Authority will retain emails between preparers and reviewers for forms that cannot be signed.
The Authority will retain emails between preparers and reviewers for forms that cannot be signed.
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