Corrective Action Plans

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Finding 499075 (2023-003)
Significant Deficiency 2023
Anticipated Completion Date: January 1, 2025 Finding 2023-003 Condition The annual deposit to the Reserve Account was tested and found to have been made on March 14, 2023, which is after the required deposit date. This (1 of 1) sample was not statistically valid. Corrective Action Plan Correcti...
Anticipated Completion Date: January 1, 2025 Finding 2023-003 Condition The annual deposit to the Reserve Account was tested and found to have been made on March 14, 2023, which is after the required deposit date. This (1 of 1) sample was not statistically valid. Corrective Action Plan Corrective Action Planned: There are currently no staff working in a capacity to make the transfer who were here or aware of the deadline. The Transfer was made as soon as possible after the error was discovered and a shared calendar event has now been added to ensure this entry is made in a timely manner moving forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Ian Haas, Finance Director/Treasurer will be responsible for this entry moving forward. Anticipated Completion Date: September 1, 2024
Finding 2023-002 Finding Subject: • Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment. Summary of Finding: • Documentation was not created when vendor was verified that it was not suspended nor debarred. Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Respo...
Finding 2023-002 Finding Subject: • Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment. Summary of Finding: • Documentation was not created when vendor was verified that it was not suspended nor debarred. Contact Person: Peter Gray Contact Phone: 765-775-5150 Views of Responsible Official: • We concur with the finding. Explanation and Reasons for Disagreement: • N/A Description of Corrective Action: • The City did perform procedures to verify that the vendor was not suspended nor debarred. However, no documentation was created. The vendors in question were not, and are not currently, suspended nor debarred. • We will create an affidavit for vendors that receive Federal funds to sign that they are not suspended nor debarred from receiving Federal Funds. Any change in that status is to be reported to us. Anticipated Completion Date: 31 October 2024
September 27, 2024 Borough of Sharpsville State Single Audit Corrective Action Plan For the Fiscal Year Ended 2023 Federal Audit Clearinghouse Re: Corrective Action Plan for Borough of Sharpsville To whom it may concern: AUDIT FINDINGS Finding Reference Number: 2023-001 Description o...
September 27, 2024 Borough of Sharpsville State Single Audit Corrective Action Plan For the Fiscal Year Ended 2023 Federal Audit Clearinghouse Re: Corrective Action Plan for Borough of Sharpsville To whom it may concern: AUDIT FINDINGS Finding Reference Number: 2023-001 Description of Finding: No documented procurement procedures Statement of Concurrence or Nonconcurrence: The Borough of Sharpsville agrees with the finding in Borough of Sharpsville 2023 Single Audit Report Schedule of Findings. Corrective Action: The borough will revise its outdated procurement policy to comply with all state and federal programs which meet uniform guidance. Name of Contact Person: Kenneth P. Robertson, Borough Manager-Secretary/Treasurer (724) 962-7896 krobertson@sharpsville.org Projected Completion Date: Borough of Sharpsville anticipates resolving the audit finding by resolution of borough council at its November 2024 meeting. Any questions or concerns should be directed to Kenneth Robertson at (724) 962-7896. Sincerely yours, Kenneth P. Robertson Borough Manager-Secretary/Treasurer
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and will implement the auditor’s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action(s) Taken or Planned on the Finding Action ...
1. Finding 2023-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and will implement the auditor’s recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action(s) Taken or Planned on the Finding Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued. b. Support staff has been brought in to lighten the workload of the fiscal staff allowing them the time to ensure that the return of the security deposits are processed in a timely manner.
Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Although the Housing Director processed the Final Accoun...
Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Although the Housing Director processed the Final Accounting Statement in a timely manner and requested that the security deposit be returned to the tenant, the Accounts Payable Department missed the request. As staff have been covering two, sometimes three positions, adequate attention was not given to this item. This year, we have brought additional help to support the Fiscal Department. This support staff has allowed the key members of the fiscal team to work with a manageable workload and at a pace that will ensure that security deposits will be returned within 30 days of a tenant’s departure.
Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements ...
Management agrees with the finding and will implement the auditor's recommendations. The recommendation, if properly implemented, should prevent this condition from arising again. Action 1-The residence director, building office staff, and accounting staff will be informed of the HUD requirements regarding the timely refund of security deposits. Action 2-The residence director and building office staff will immediately notify the accounting staff of all move outs by email so that a security deposit refund check can be promptly issued. Action 3-The asset management staff will review the accounts payable aging on a weekly basis to ensure that all security deposit refund checks have been issued.
Finding 499066 (2023-002)
Significant Deficiency 2023
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. 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 designate a...
Recommendation: It is recommended County management add an additional control review over the eligibility of casefile reviews. 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 designate an internal reviewer to continually review the casefile eligibility determinations throughout the year. Name of the contact person responsible for corrective action plan: Jill Frisell, Finance Director Planned completion date for corrective action plan: December 31, 2024
FINDING 2023-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Wage Rate Requirements Summary of Finding: Three construction contracts were paid from the COVID-19 – Education Stabilization Fund grant funds, totaling $5,442,378, during the audit period. The provision that addresses the ...
FINDING 2023-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Wage Rate Requirements Summary of Finding: Three construction contracts were paid from the COVID-19 – Education Stabilization Fund grant funds, totaling $5,442,378, during the audit period. The provision that addresses the Wage Rate requirements was included in all contracts; however, not all applicable contractors complied with the requirement to submit a copy of the payroll and statement of compliance to the entity for each week in which contract work was performed. Certified payrolls were not provided to the School Corporation throughout the course of the project for one of three applicable contractors. The school corporation did not have a control in place and operating effectively over the Wage Rate Requirements compliance requirement during the audit period. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will obtain regular contractor certified payrolls for all renovation projects paid for by ESSER to ensure wage requirements are in place. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit...
FINDING 2023-002 Finding Subject: COVID- 19 – Education Stabilization Fund - Reporting Summary of Finding: The School Corporation completed and submitted three annual Data Collection reports (Reports) for the ESSER grants. For one of the three reports tested, the report was not supported by the unit’s records. The financial information provided did not agree with the data submitted in the Reports, therefore we could not determine their accuracy. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will work to ensure the ESSER report amounts tie to the accounting records and will improve record keeping of supporting documentation. If the amounts do not match, District will document support for all claims. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
FINDING 2023-001 Finding Subject: Special Education Cluster – Procurement, Suspension, and Debarment Summary of Finding: The School Corporation did not obtain price or rate quotes for the four vendors tested that was less than the simplified acquisition threshold of $150,000 but exceeded the $10,000...
FINDING 2023-001 Finding Subject: Special Education Cluster – Procurement, Suspension, and Debarment Summary of Finding: The School Corporation did not obtain price or rate quotes for the four vendors tested that was less than the simplified acquisition threshold of $150,000 but exceeded the $10,000 micro-purchase threshold. Documentation detailing the history of procurement, which must include the reason for the procurement method used, was not available for audit. There was no evidence of the School Corporation verifying two vendors tested for Suspension and Debarment that these vendors were not excluded or disqualified from participation in federal assistance programs or activities. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This is a repeat finding due to the immediate timing of the prior audit and a lag for new controls to take effect. The School District will obtain 3 quotes or do a bid process in the future. If there is limited availability, we will document the reason 3 quotes are not possible. Additionally, the District will check for suspension and debarment, create a write-up of our findings, and obtain Board approval for the contract. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
Personnel Responsible for Corrective Action: Tony Bennett, Director of Centralized Accounting Operations; Ryan Willhite, Director Internal Audit Anticipated Completion Date: December 31, 2024 Corrective Action Plan: Responsible Directors along with Jessica Shafer, Accounting Manager, will im...
Personnel Responsible for Corrective Action: Tony Bennett, Director of Centralized Accounting Operations; Ryan Willhite, Director Internal Audit Anticipated Completion Date: December 31, 2024 Corrective Action Plan: Responsible Directors along with Jessica Shafer, Accounting Manager, will implement additional controls around verification that the review and approval of allowed expenses, cash drawn downs and required reporting is being documented.
Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: The Organization should review security deposits as a part of month-end close procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to fi...
Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: The Organization should review security deposits as a part of month-end close procedures. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement a review step during the tracking of security deposits to verify the security deposit asset is equal to or greater than the security deposit liability and will correct any that are underfunded. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2024
Finding 499027 (2023-002)
Significant Deficiency 2023
Finding Number: 2023-002 Finding Title: Local Collaborative Time Study (LCTS) Annual Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks Corrective Action Planned: The 2023 report was revised and completed by the Fiscal Offi...
Finding Number: 2023-002 Finding Title: Local Collaborative Time Study (LCTS) Annual Spending Report Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Erin Marks Corrective Action Planned: The 2023 report was revised and completed by the Fiscal Officer. Effective immediately and on­ going, the spending report will be completed by the Fiscal Officer and reviewed by the Supervisor. Narrative detail and programmatic reporting will be completed by the Collaborative Coordinator and reviewed by the Director. Anticipated Completion Date: 12/31/2024
Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Noncompliance (material ...
Finding 2023-001: Local Assistance and Tribal Consistency Fund, Federal Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of finding: Internal Control (material weakness) and Noncompliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: Complete a spreadsheet that shows the exact revenue and expenditures to report exactly the amounts recognized/spent for the Local Assistance and Tribal Consistency Fund.
Recommendation: We recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Comple...
Recommendation: We recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2024
Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2024
Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2024
Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will imp...
Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible. Anticipated Date of Completion: December 31, 2024
Management will provide additional training to employees on the Foundation’s fiscal policies and procedures, including policies directly affecting contracts and procurement.
Management will provide additional training to employees on the Foundation’s fiscal policies and procedures, including policies directly affecting contracts and procurement.
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
Management has implemented procedures where the bookkeeper prepares the reports and the Fiscal Officer reviews and approves the reports so that they’re filed prior to the required due dates.
The County agrees that reinforcing existing policies and procedures to require caseworkers to cite source documents supporting a child’s disability when determining initial Title IV-E eligibility and continuation of eligibility is necessary and will continue to do so.
The County agrees that reinforcing existing policies and procedures to require caseworkers to cite source documents supporting a child’s disability when determining initial Title IV-E eligibility and continuation of eligibility is necessary and will continue to do so.
View Audit 321795 Questioned Costs: $1
The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.
The Department of Children and Family Services management agrees with the findings and will reinforce existing policies and procedures within the Department to ensure that all documents are properly retained and signed.
The County agrees with the findings and will reinforce existing policies and procedures within the Health Department to ensure that all supporting documents are properly obtained.
The County agrees with the findings and will reinforce existing policies and procedures within the Health Department to ensure that all supporting documents are properly obtained.
Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs char...
Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Treasury ALN: 21.027 Recommendation: JSP recommends that the program manager and a member of the finance committee knowledge about 2 CFR 200.430(i)(1) review the executive director costs charged to the Coronavirus State and Local Recovery Funds program. There is no disagreement with the audit finding. The corrective action was immediately implemented when it was identified in September of 2023, conducted over the period ending December 31, 2023. A review of the timesheets from October – December of 2023 reflects that this had been addressed. Action planned in response to finding: Treasurer of the Board of Directors and federal program manager shall review the executive director’s cost allocations within timesheets. Names of the contact person(s) responsible for corrective action: Michael Cade (EDC Executive Director), Michael McGauly (Board of Directors Treasurer), and Matt Stacey (EDC Finance Manager). Planned completion date for corrective action plan: September 2023
View Audit 321792 Questioned Costs: $1
Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Defense ALN: 12.002 Recommendation: JSP recommends that the Organization includes all required elements in the subrecipient contracts. We also recommend that the organization reviews subrecip...
Significant Deficiency in Internal Control and Compliance over Major Programs Funding Agency: Department of Defense ALN: 12.002 Recommendation: JSP recommends that the Organization includes all required elements in the subrecipient contracts. We also recommend that the organization reviews subrecipient's financial records and documentation for program expenses, prior to reimbursing the subrecipient with federal funds. There is no disagreement with the audit finding. Action planned in response to finding: An amendment to the subrecipient contracts ending March 31, 2025 shall be implemented to include language from the referenced CFR citations to reflect (1) the requirement of proper documentation of allowable expenditures attached to payment requests (2) the subrecipient permits the pass-through entity and auditors to have access to the subrecipient’s records and financial statements as necessary and (3) the closeout terms and conditions of the subaward. Names of the contact person(s) responsible for corrective action: Michael Cade (EDC Executive Director), Heidi McCutcheon (EDC Deputy Director), and Tiffany Scroggs (EDC APEX Accelerator State Director). Planned completion date for corrective action plan: September 30, 2024
Delayed Head Start reconciliations and department turnover contribted to the late submission of requred quarterly SF-425 reports. Moving forward, the report will be completed by the Chief Financial Officer. Filing Due dates will be included in our accounting calendar within Microsoft Outlook to coin...
Delayed Head Start reconciliations and department turnover contribted to the late submission of requred quarterly SF-425 reports. Moving forward, the report will be completed by the Chief Financial Officer. Filing Due dates will be included in our accounting calendar within Microsoft Outlook to coincide with our monthly close out procedures. The department will now file the report on time each quarter, then edit the report, if necessary, to ensure timely submission at all times.
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