FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
48,628
In database
Filtered Results
10,391
Matching current filters
Showing Page
410 of 416
25 per page

Filters

Clear
Active filters: Subrecipient Monitoring
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
3. Internal controls have been implemented within the accounting and review process to help ensure obligations and expenditures occur within approved grant timelines.
3. Internal controls have been implemented within the accounting and review process to help ensure obligations and expenditures occur within approved grant timelines.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
4. Monthly reviews of federal grant expenditures now include verification of the period of performance.
4. Monthly reviews of federal grant expenditures now include verification of the period of performance.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
5. A retrospective review of FY21–FY23 grant expenditures was initiated in 2025.
5. A retrospective review of FY21–FY23 grant expenditures was initiated in 2025.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
Corrective Action Plan:
Corrective Action Plan:
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
1. Period-of-performance tracking will be formally added to Finance Committee updates starting Q4 2025.
1. Period-of-performance tracking will be formally added to Finance Committee updates starting Q4 2025.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
2. The Controller and CEO will complete a comprehensive retrospective review of grant obligations spanning prior period end dates by December 2025, with appropriate documentation and HRSA notification as needed.
2. The Controller and CEO will complete a comprehensive retrospective review of grant obligations spanning prior period end dates by December 2025, with appropriate documentation and HRSA notification as needed.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
3. Internal audit checklists will be updated in Q4 2025 to include period-of-performance compliance for all sampled federal expenditures.
3. Internal audit checklists will be updated in Q4 2025 to include period-of-performance compliance for all sampled federal expenditures.
View Audit 364763
Finding 574212 (2021-014)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Subrecipient Monitoring
4. Finance staff will receive refresher training on period-of-performance requirements and documentation standards by the end of 2025.
4. Finance staff will receive refresher training on period-of-performance requirements and documentation standards by the end of 2025.
View Audit 364763
Finding 573946 (2021-005)
Significant Deficiency 2021
Bemidji Regional Airport Authority
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Corrective Action Plan Actions Planned in Response to Finding Authority will implement a monitoring procedure over reporting forms. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2023.
Corrective Action Plan Actions Planned in Response to Finding Authority will implement a monitoring procedure over reporting forms. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2023.
View Audit 364568
Finding 573941 (2021-004)
Material Weakness 2021
Bemidji Regional Airport Authority
MN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Respons...
Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.
View Audit 364568
Choctaw County
OK
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
We will implement policies and procedures to ensure compliance with applicable grant requirements.
We will implement policies and procedures to ensure compliance with applicable grant requirements.
View Audit 362988 Questioned Costs: $1
Finding 571229 (2021-001)
Significant Deficiency 2021
Springfield Senior Citizens Housing, Inc.
NJ
Subrecipient Monitoring HUD Housing Programs
Statement of Condition 2021-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Singl...
Statement of Condition 2021-001 (Assistance Listing No. 14.182): The Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 as soon as practical. Action(s) taken or planned on the finding: Agree. Form SF-SAC Single Audit Data Collection Form for the year ended December 31, 2021 will be submitted to the federal audit clearinghouse as soon as practical.
View Audit 362112
Human Services Alliance of Greater Prince William
VA
Subrecipient Monitoring
The Alliance will establish a formal policy over sub-recipient monitoring with requirements outlined in 2 CFR §200.331 and 2 CFR §200.332 to ensure that its sub-recipients are properly monitored.
The Alliance will establish a formal policy over sub-recipient monitoring with requirements outlined in 2 CFR §200.331 and 2 CFR §200.332 to ensure that its sub-recipients are properly monitored.
View Audit 361983
Hamilton Sundstrand De Pr
PR
Subrecipient Monitoring
Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future refere...
Action Taken: The Company will vigorously review the requirements with the Human Resources Department representatives to enable them to obtain a good understanding of all requirements included in the grant agreement and ensure they have evidence of compliance with such requirements for future reference.
View Audit 361642
Finding 570097 (2021-002)
Material Weakness 2021
County of Belknap, New Hampshire
NH
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director
View Audit 361369
Finding 570096 (2021-001)
Significant Deficiency 2021
County of Belknap, New Hampshire
NH
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Planned Corrective Action: A Uniform Guidance policy and Procedure document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director
Planned Corrective Action: A Uniform Guidance policy and Procedure document has been adopted. Planned Implementation Date of Corrective Action: The policy was effective 03/21/2025. Person Responsible for Corrective Action: Finance Director
View Audit 361369
Finding 565787 (2021-013)
Material Weakness 2021
Rogers County
OK
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.403
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478 Questioned Costs: $1
Finding 565786 (2021-012)
Material Weakness 2021
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478
Finding 565785 (2021-011)
Material Weakness 2021
Rogers County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties Equipment & Real Property Management § 200.303
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the ...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real property management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.
View Audit 359478
Finding 565131 (2021-004)
Significant Deficiency 2021
Falmouth-Pendleton County Airport Board
OH
Equipment & Real Property Management Matching / Level of Effort / Earmarking Special Tests & Provisions
Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective ...
Finding Reference Number: 2021-004 Description of Finding: Lack of Internal Control Over Compliance – Unfamiliarity with Federal Compliance Requirements Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: In future years, when receiving federal funds, management will contact the appropriate Federal agency and inquire about Uniform Guidance compliance requirements for federal funds. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2025
View Audit 359062
Finding 564449 (2021-004)
Significant Deficiency 2021
Red Cloud Airport Authority
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining...
Action Taken: The Airport Authority relied on the auditor to propose adjustments and provide work papers necessary to prepare the schedule of Expenditures of Federal Awards including the realted note disclosure for the current year due to personnel changes within the Airport Authority. After gaining necessary experience in the next years, the Airport Authority is expecting to provide the auditors with an appropriate Schedule of Expenditures of Federal Awards and related disclosures.
View Audit 358587
Finding 560020 (2021-001)
Material Weakness 2021
Stark State College
OH
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.414 § 200.502 § 200.510
Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.
Management feels that the SEFA wasprepared in accordance with guidance that was available at the time. We will continue to evaluate all federal programs’ expenditures and include on the SEFA as necessary. All federal expenditures will continue to be reconciled to College ledgers.
View Audit 355948
Finding 556181 (2021-007)
Material Weakness 2021
Island Health, Inc.
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this...
Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance. • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail. • Review these procedures annually to ensure ongoing compliance with the grant’s period of performance.
View Audit 354872
Finding 555674 (2021-007)
Material Weakness 2021
Island Health, Inc.
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this...
Item 2021.007 – Period of Performance Recommendation The Center should develop written procedures to review all expenditures to ensure they are within the proper period of performance of the grant. Repeat Finding Yes Action Taken Island Health Care will take the following actions to address this recommendation: • Conduct a pre-approval of expenditures, verifying that the expense is allowable under the grant terms and falls within the period of performance. • Utilize a pre-approval form that includes details of the proposed expenditure, its necessity, and confirmation in the form of authorized signatures, that is within the grant period. • Require all relevant supporting documentation with the date the expense was incurred, ensuring it falls within the grant’s period of performance. This is further reviewed by the CFO who will verify that the expenditure meets all requirements and is then able to record it in the accounting system. • Conduct regular reviews of expenditures to ensure compliance with the grant period and maintain audit trail. • Review these procedures annually to ensure ongoing compliance with the grant’s period of performance.
View Audit 354288
Finding 554490 (2021-011)
Material Weakness 2021
Washington County
OK
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
No corrective action taken.
No corrective action taken.
View Audit 353149
« 1 408 409 411 412 416 »