Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,677
In database
Filtered Results
53,691
Matching current filters
Showing Page
1095 of 2148
25 per page

Filters

Clear
Finding 485054 (2023-006)
Significant Deficiency 2023
Management’s Response/Corrective Action Plan: City staff relied upon the electronic wage database system for verification of certified payrolls from contractors. During the year, the wage reporting system experienced issues which resulted in some certified payrolls not being recorded. Staff under...
Management’s Response/Corrective Action Plan: City staff relied upon the electronic wage database system for verification of certified payrolls from contractors. During the year, the wage reporting system experienced issues which resulted in some certified payrolls not being recorded. Staff understand the need to ensure compliance with the wage rate requirements and will verify all certified payrolls are collected either through the reporting system or manually as needed.
Finding 485052 (2023-005)
Significant Deficiency 2023
Management’s Response/Corrective Action Plan: The report in question was created by a third party vendor on behalf of the Airport. Airport staff, who reviewed and signed the report missed the reporting error. There has been subsequent staffing turnover at the Airport and the reporting requirements...
Management’s Response/Corrective Action Plan: The report in question was created by a third party vendor on behalf of the Airport. Airport staff, who reviewed and signed the report missed the reporting error. There has been subsequent staffing turnover at the Airport and the reporting requirements have been brought in-house. Future reports will be prepared by the Airport Financial Manager.
Finding 485049 (2023-008)
Significant Deficiency 2023
Management’s Response/Corrective Action Plan: Significant turnover occurred within the Community & Economic Development Department with some staff exiting mid-projects. Replacement staff were not immediately available, and positions remained vacant for some time. Other staff who do not primarily d...
Management’s Response/Corrective Action Plan: Significant turnover occurred within the Community & Economic Development Department with some staff exiting mid-projects. Replacement staff were not immediately available, and positions remained vacant for some time. Other staff who do not primarily deal with these types of projects assisted as needed but some requirements were missed. The Department became fully staffed during Fiscal Year 2024 and new guidance and procedures were developed to address this concern. Those procedures include revised rehabilitation contracts and additional training for new staff.
Finding 485048 (2023-007)
Significant Deficiency 2023
Management’s Response/Corrective Action Plan: Significant turnover occurred within the Community & Economic Development Department with some staff exiting mid-projects. Replacement staff were not immediately available, and positions remained vacant for some time. Other staff who do not primarily d...
Management’s Response/Corrective Action Plan: Significant turnover occurred within the Community & Economic Development Department with some staff exiting mid-projects. Replacement staff were not immediately available, and positions remained vacant for some time. Other staff who do not primarily deal with these types of projects, assisted as needed but some requirements were missed. The Department became fully staffed during Fiscal Year 2024 and new guidance and procedures were developed to address this concern. Those procedures include pre-bid information to contractors so better understand their requirements and the posting of wage information within the bid packet versus referencing the federal website.
Schoool Business Administrator and Food Service Management Company Program Director will collaborate on appropriate use of excess cash resources
Schoool Business Administrator and Food Service Management Company Program Director will collaborate on appropriate use of excess cash resources
School Business Administrator and Program Directors will periodically meet to discuss expenditures and reimbursements
School Business Administrator and Program Directors will periodically meet to discuss expenditures and reimbursements
Sheriff’s Office: Supervisors will be reminded that timesheet approvals are to be made after the end of the pay period and before timesheets are due. Purchasing Department: Correspondence was sent to all staff reminding them to sign timesheets and the importance of doing so. In addition, our time ...
Sheriff’s Office: Supervisors will be reminded that timesheet approvals are to be made after the end of the pay period and before timesheets are due. Purchasing Department: Correspondence was sent to all staff reminding them to sign timesheets and the importance of doing so. In addition, our time keeper has been instructed to generate a reports after to ensure that all timesheets are properly signed.Proposed Completion Date – Immediately Contact Person – Sheriff’s Office: Virginia Rodriguez Purchasing Department: Dina Trevino
Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF...
Finding # 2023-001 Response - UNHS experienced turnover in a key position within the finance department, which resulted in delays in the completion of the annual financial statement audit and SF-SAC filing. UNHS will implement additional internal controls to prevent future late submissions to the SF-SAC. Responsible Party - Andrew Evans, Chief Financial Officer Estimated Completion Date - On or before June 30, 2025
Finding 485018 (2023-002)
Significant Deficiency 2023
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed wi...
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Thelma Nicholia Corrective Action Plan: The City will engage with an independent audit firm in advance of the 9-month deadline for the June 30, 2024 audit to ensure that the audit is completed within the required timeframe. Proposed Completion Date: June 30, 2024
Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the n...
Action taken in response to finding: Enhance Data Verification: Introduce additional checks and balances to verify the accuracy of reported figures before submission. Train Staff: Provide training for staff involved in preparing and reviewing reports to ensure they understand and adhere to the new procedures. Assess Current Procedures: Conduct a thorough review an audit of the existing reporting procedures and controls to identify any gaps or weaknesses. Implement Accurate Reporting Practices: Establish clear guidelines for calculating and reporting totals, including those related to revenue replacement. Solicit Feedback: Encourage feedback in the reporting process to continuously refine and improve reporting practices. Name(s) of the contact person(s) responsible for corrective action: The Finance department Planned completion date for corrective action plan: This plan is now in effect, start date 06/30/2024.
Action taken in response to finding: A checklist has been developed for distribution to all departments. This checklist will ensure that either a printed copy confirming the bidder's non-suspension or non-debarment, or their State of Maryland Certificate of Good Standing (available at www.dat.stat...
Action taken in response to finding: A checklist has been developed for distribution to all departments. This checklist will ensure that either a printed copy confirming the bidder's non-suspension or non-debarment, or their State of Maryland Certificate of Good Standing (available at www.dat.state.md.us), is attached to the sealed bid envelope and included in the file. Name(s) of the contact person(s) responsible for corrective action: All Department Directors, in conjunction with the Finance Department, are collectively accountable for the implementation and oversight of this corrective action plan. Requests for Proposals (RFPs) will be reviewed and approved in an open Town Meeting, with decisions made by the Mayor and Commissioners. Planned completion date for corrective action plan: Implementation commenced around June 1, 2024 and is projected to be fully operational within a year June 1, 2025.
Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular...
Current plan & Actions being taken and developed. 1. Develop and Update Procurement Policies Create Comprehensive Policies: Ensure that the procurement policy covers all aspects of the procurement process, including vendor selection, bidding, contract management, and expenditure approvals. Regular Reviews: Periodically review and update the policies to reflect changes in laws, regulations, or best practices. 2. Establish Clear Procedures Document Procedures: Develop detailed procedures for each step of the procurement process, from requisition to payment. Create a procurement checklist. Standardize Processes: Ensure consistency across departments by standardizing procedures for procurement activities. Provide each department with the procurement check list. 3. Training and Awareness Conduct Training: Provide regular training for all staff involved in procurement to ensure they understand the policies and procedures. Promote Awareness: Increase awareness about the importance of compliance with procurement policies. 4. Implement Controls and Checks Segregation of Duties: Divide procurement responsibilities among different staff to reduce the risk of errors or fraud. Approval Processes: Establish clear approval hierarchies and limits for procurement activities and expenditures. Audit Trails: Maintain detailed records and documentation for all procurement transactions. 5. Monitor and Review Compliance Regular Audits: Conduct regular internal and external audits of procurement activities to ensure adherence to policies. Performance Metrics: Develop metrics to evaluate the effectiveness of procurement processes and identify areas for improvement. 6. Enforce Accountability Responsibility Assignments: Assign clear responsibilities for monitoring and enforcing procurement policies. 7. Utilize Technology Data Analysis: Use data analytics to track spending patterns, vendor performance, and policy compliance. 8. Encourage Transparency Open Bidding Processes: Ensure that procurement opportunities are advertised openly and fairly. 9. Feedback and Continuous Improvement Solicit Feedback: Gather feedback from staff and vendors on the procurement process to identify areas for improvement. Continuous Improvement: Regularly update procedures and policies based on feedback and audit findings. 10. Departmental Integration Cross-Department Coordination: Ensure that all departments are aligned with procurement policies and procedures. Provide each department with the procurement check list. Name(s) of the contact person(s) responsible for corrective action: All Department Directors, in conjunction with the Finance Department, are collectively accountable for the implementation and oversight of this corrective action plan. Requests for Proposals (RFPs) will be reviewed and approved in an open Town Meeting, with decisions made by the Mayor and Commissioners. Planned completion date for corrective action plan: Implementation commenced around June 1, 2024 and is projected to be fully operational within a year June 1, 2025.
Preparation of the Schedule of Expenditures of Federal Awards Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they...
Preparation of the Schedule of Expenditures of Federal Awards Management is in agreement with this finding and with the Auditor’s notes. Staff preparing the SEFA was new, and in turn, unfamiliar with many awards. Rio Arriba intends to remedy this by involving the Grants staff in this process as they are directly involved and most familiar with the grant funding the County receives. The Finance Director and Deputy Finance Director will work with the staff designee (Grants) that will prepare the SEFA to ensure accurate information is reported for the Fiscal Year 2024 audit.
Single Audit Report Submission Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ens...
Single Audit Report Submission Management is in agreement with this finding. The single audit was not submitted to the Federal Clearinghouse by the April 1st deadline, therefore, receipt of this finding is statutorily correct. With the Finance department now fully staffed, Rio Arriba County will ensure that the Single Audit report is submitted by the deadline to re-establish compliance.
Findings: 1. 2023‐003‐Special Tests: ‐ Exit checklists were not completed nor filed in each participant case file. ...
Findings: 1. 2023‐003‐Special Tests: ‐ Exit checklists were not completed nor filed in each participant case file. Corrective Actions: 1. Development of Standardized Process: ‐ Create a standardized procedure for exiting participants from the SSG Fox program. 2. Establish Documentation Protocol: ‐ Implement a documentation protocol that requires a designated VBH team member (i.e., Care Navigators) to complete the exit checklist in Greenspace. 3. Training and Awareness: ‐Conduct training sessions for staff involved in disenrollment of participants from the SSG Fox program in the utilization of this checklist. 4. Internal Audit and Monitoring: ‐ Implement a regular monitoring and internal audit process to ensure compliance with the exit process and documentation protocol. Management’s Response: Management agrees with the findings and after audit completion, have begun implementing the corrective actions listed above. Timeline: ‐ Immediate (0‐3 months): Create and implement a formal program exit checklist. ‐ Short‐term (3‐6 months): Conduct initial internal audits. ‐ Ongoing (6‐12 months): Regular review and monitoring of process completion. Responsible Parties: ‐ Chief Administration Officer: Oversee the implementation of corrective actions and ensure compliance. ‐ Compliance Director: Co‐create exit checklist and update program manual. ‐ Clinical Director: Co‐create exit checklist and train staff in its utilization. ‐Data Entry Coordinator: Conduct monthly monitoring for compliance.
Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. ...
Findings: 1. 2023‐002‐Allowable Costs/Activities and Cash Management: ‐ Documentation of the preparer and reviewer could not be substantiated for two reimbursement requests selected for testing. Corrective Actions: 1. Development of Standardized Review Process: ‐ Create a standardized procedure for reviewing reimbursement requests, ensuring consistency in documentation and approval. 2. Establish Documentation Protocol : ‐ Implement a documentation protocol that requires each reimbursement request to include a record of preparation and review, ensuring the use of consistent communication channels and record‐keeping. ‐ Utilize month‐end checklist to ensure all documentation is complete. 3. Training and Awareness: ‐Conduct training sessions for staff involved in preparing and reviewing reimbursement requests to ensure understanding and compliance with the new procedures. 4. Internal Audit and Monitoring: ‐ Implement a regular monitoring and internal audit process to ensure compliance with the standardized review process and documentation protocol. Management’s Response: Management agrees with the findings and after audit completion, have begun implementing the corrective actions listed above. Timeline: ‐ Immediate (0‐3 months): Create and implement month‐end checklist. ‐ Short‐term (3‐6 months): Conduct initial internal audits. ‐ Ongoing (6‐12 months): Regular reconciliation, review, and monitoring of grant activities and expenses. Responsible Parties: ‐ Chief Administration Officer: Co‐create month‐end checklist and oversee the implementation of corrective actions and ensure compliance. ‐ Compliance Director: Co‐create month‐end checklist and conduct training for staff involved. ‐ Internal Finance & Compliance Teams: Conduct audits and provide feedback on process improvements.
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. ...
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to create financial statement preparation procedures for the existing financial staff. The certified CPA will review the financial workpapers and statements monthly. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audi...
Corrective Action Planned: The Director of CFP, with support from the Executive Committee of the Board, has appointed a certified CPA to review all financial reconciliation statements and grant reports. The Director will continue and now document the periodic review of all financial statements, audits, and grant reports. The Executive Committee and Board of Directors will continue their monthly review of financial statements, audit, and tax returns and they will be accepted by the board. Additionally, we have reallocated the position of Grant Specialist to Accounting and Data Management Specialist to better distribute the duties and responsibilities of the Director of Finance. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
Corrective Action Planned: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so t...
Corrective Action Planned: In order to gain some comfort on the detailed processes, the Director of CFP, with the support from the Executive Committee of the Board, has appointed a certified CPA to review the last 2 years of monthly financial statements to build a routine for the existing staff so they may continue to conduct these reviews. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
The district will ensure that proper supporting documents for any conference registration will be approved, and a certificate of attendance will be obtained. The Mountain Pine School District will take the appropriate action to ensure that expenditures are coded to the correct fund or program.
The district will ensure that proper supporting documents for any conference registration will be approved, and a certificate of attendance will be obtained. The Mountain Pine School District will take the appropriate action to ensure that expenditures are coded to the correct fund or program.
View Audit 317769 Questioned Costs: $1
The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turn...
The Superintendent and the grant coordinator are no longer employed by the Mountain Pine School District. The District Treasurer will no longer pay any employee without a proper timesheet signed by the employee and appropriate supervisor. The District Treasurer will confirm that the time sheets turned in for off contract are truly hours worked outside the employees' contract.
View Audit 317769 Questioned Costs: $1
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients ar...
FINDING 2023-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Summary of Finding: Prior to entering into subawards and covered transactions with SLFRF award funds, recipients are required to verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded. "Covered transactions" include, but are not limited to, contracts for goods and services awarded under a non-procurement transaction (i.e., grant agreement) that are expected to equal or exceed $25,000. One vendor during the audit period was not verified as not suspended or debarred. Contact Person Responsible for Corrective Action: Tiffany Deakins Contact Phone Number and email address: 260-248-3176 and wcauditor@whitleygov.com Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: After 2022 audit Whitley County established procedures to include a suspension and debarment clause in agreements or contracts. This includes making sure our County Attorney has been made aware of this and has been implementing this step. However, Whitley County did not amend agreements or contracts entered into prior to the implementation of the policy, as we did not know that was necessary. Anticipated Completion Date: Immediately
FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correct...
FINDING 2023-002 Finding Subject: Covid-19 -Coronavirus State and Local Fiscal Recovery Funds – Reporting Summary of Finding: The County submitted the program invoices as required; however, there were no internal controls in place that would likely be e􀆯ective in preventing, or detecting and correcting, noncompliance related to the reporting requirements. The program invoices were prepared and submitted by one employee without oversight, review or approval. Contact person responsible for Corrective Action: Scott Wagner Contact phone number and email address: 260-248-3121 ext. 5, swagner@whitleygov.com View of responsible O􀆯icials: We concur with the findings. Description of corrective action plan: The Whitley County Health Department will develop and implement a policy that will establish and maintain e􀆯ective internal control for invoices for State and Federal Grants, received by the Department. The Director of the department will review all compiled data and sign the invoice along with the employee who compiled the invoice data. In cases where the Director is the employee compiling the data, the o􀆯ice administrator will also sign the invoice to verify the data is correct. Anticipation of completion date: immediately
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screene...
For Assistance Listing 93.011, the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. Participants are eligible to participate in the program and receive a gift card if they received a COVID-19 vaccine. The Corporation screened applicants for eligibility, however, they did not retain supporting documentation to support that the participants in the program had a COVID-19 vaccine. Compliance with the eligibility requirements is the responsibility of Kimberly Green Reeves, Executive Director of Community Impact and the grant coordinator. As grants G32HS42634C6 and U3SHS45317C6 ended May 31, 2023, and July 31, 2023, respectively, no further correction action will be taken. However effective August 15th, 2023, the Corporation has implemented the following changes, which we believe would address future internal control considerations. The below procedures were added to the grant checklist which is required on all grants applied for by the Corporation entities. Responsible parties are required to document all procedures and sign off on these procedures. The requirements formalize reporting and data management procedures, which include proper management approval and retention of these records. The grant checklist is additionally approved by the grant applicant and Vice President or Executive Director overseeing the grant. Determine if there are any eligibility requirements. If so, please list the requirements and how these requirements will be documented. • All eligibility requirements should be documented and signed off on at the time the eligibility is confirmed. • All documentation of these procedures should be retained and readily available upon request.
View Audit 317761 Questioned Costs: $1
A scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. D...
A scope limitation qualified opinion was issued for Assistance Listing 10.557 as the auditors were unable to obtain sufficient documentation supporting the compliance of the Corporation regarding eligibility. The Corporation uses a paperless system as supported by the State of Indiana and the U.S. Department of Agriculture. Third-party documentation is reviewed by the Corporation at the time the initial eligibility determination of a WIC participant is made. However, due to the paperless system implemented in 2007, these records are not retained. The Corporation’s process for eligibility determination is as follows: 1. A (potential) participant comes into the WIC clinic 2. A clerk verifies information (by looking and checking the appropriate boxes on the screen) a. Proof of identification (driver’s license, birth certificate, hospital birth record, etc.) b. Proof of residence (bill, lease, driver’s license, etc.) c. Proof of income i. Working – 30 days of pay stubs ii. Medicaid – card needed 3. All of the above information is entered into the State of Indiana’s system a. System automatically determines eligibility i. If yes – they continue with appointment ii. If no – they get a letter explaining reason why (over income, etc.) Compliance with State of Indiana participant eligibility requirements is the responsibility of Leslie Miller, WIC Coordinator. As the Corporation follows the State of Indiana’s paperless system as described above, no further corrective action will be taken.
« 1 1093 1094 1096 1097 2148 »