Corrective Action Plans

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View of Responsible Officials: ICMEC is currently updating our written policies and procedures to ensure that the hiring and procurement process for contractors is properly conducted, reviewed, approved, and documented. In addition, ICMEC now requires a Procurement Memo to be prepared for each new c...
View of Responsible Officials: ICMEC is currently updating our written policies and procedures to ensure that the hiring and procurement process for contractors is properly conducted, reviewed, approved, and documented. In addition, ICMEC now requires a Procurement Memo to be prepared for each new contractor hired, outlining the procurement method, the hiring team, the selection process, the due diligence steps taken, and the contract details. These memos are prepared by the hiring supervisor or responsible Human Resources manager, reviewed by the organization’s General Counsel, and approved by the CEO.
View of Responsible Officials: ICMEC discovered an error during FY2024 that resulted in overdraws for their Federal awards as well as drawing expenses from one award that should have been drawn under a different award. After meeting with the funder, ICMEC began to reduce its draws to reduce the over...
View of Responsible Officials: ICMEC discovered an error during FY2024 that resulted in overdraws for their Federal awards as well as drawing expenses from one award that should have been drawn under a different award. After meeting with the funder, ICMEC began to reduce its draws to reduce the overdraw balance. Additionally, ICMEC has received a modification and extension to one of its grants that allows for retroactive indirect and salary costs. As of 8/31/25, the net balance of all JTIP grants combined is close to zero. We are working to correct the individual balances.
Management will implement review procedures to ensure the reports submitted to the U.S. Department of Health and Human Services are accurate.
Management will implement review procedures to ensure the reports submitted to the U.S. Department of Health and Human Services are accurate.
While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of expenditures of federal awards was delayed in large part due to the deficiencies outlined in Finding 2024-001, which led to delays in accurately compiling the information required for t...
While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of expenditures of federal awards was delayed in large part due to the deficiencies outlined in Finding 2024-001, which led to delays in accurately compiling the information required for the schedule of expenditures of federal awards. The transition of relevant accounting processes to the outsourced accounting firm will resolve this deficiency going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm which started in January of 2025 was approximately twelve months due to the complexities of PCRI’s operations. PCRI has completed this transition as of December of 2025.
The delay in submission of the December 31, 2024 Single Audit reporting package to the Federal Audit Clearinghouse by the due date is a direct result of the delays in completion of the December 31, 2024 audit, which were caused by the deficiencies outlined in Finding 2024-001. Management believes th...
The delay in submission of the December 31, 2024 Single Audit reporting package to the Federal Audit Clearinghouse by the due date is a direct result of the delays in completion of the December 31, 2024 audit, which were caused by the deficiencies outlined in Finding 2024-001. Management believes that the outsourcing of critical accounting functions will help ensure that PCRI’s records are reconciled in a timely manner which will allow for the Single Audit to be submitted by the due date going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm, which started in January of 2025, was approximately twelve months due to the complexities of PCRI’s operations. PCRI has completed this transition as of December of 2025.
While PCRI does have systems in place to adequately ensure procurement requirements are followed, the controls around these systems were negatively impacted due to the deficiencies outlined in Finding 2024-001 regarding staff turnover in the fiscal department, as well as staff turnover in the specif...
While PCRI does have systems in place to adequately ensure procurement requirements are followed, the controls around these systems were negatively impacted due to the deficiencies outlined in Finding 2024-001 regarding staff turnover in the fiscal department, as well as staff turnover in the specific program area that incurred this finding and, while evidence that bids were sought could be located, inadequate transition of documentation led to the referenced bids being inaccessible. PCRI is taking steps to ensure centralized document management in the programs department as well as reinforcing controls around procurement via its outsourced accounting firm’s processes.
Finding 2024-001 Internal Control Over Compliance - Eligibility Program: Rural Rental Housing Loans Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.415 Internal Control Area: Internal Control Over Compliance – Eligibility Condition: The entity did not provide adequate do...
Finding 2024-001 Internal Control Over Compliance - Eligibility Program: Rural Rental Housing Loans Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.415 Internal Control Area: Internal Control Over Compliance – Eligibility Condition: The entity did not provide adequate documentation to the auditors to support eligibility determinations for certain tenants participating in the Rural Rental Housing Loans program. As a result, the auditors could not opine on compliance with this federal grant as it applies to tenant eligibility. Criteria: Uniform Guidance (§200.303) requires non-federal entities to establish and maintain effective internal control over federal programs to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of federal awards. Effective internal control over eligibility with this federal award includes procedures for verifying, documenting, reviewing, and retaining tenant eligibility information. Cause: The deficiency appears to be due to insufficient internal controls over the retention of adequate documentation to support eligibility determinations made by management. Effect: Because internal controls over eligibility were not operating effectively, there was inadequate documentation available to provide to the auditors for testing of such eligibility determinations. Recommendation: We recommend that management strengthen internal controls over eligibility by establishing formal procedures for implementing supervisory review of tenant files, and ensuring eligibility documentation is retained in accordance with program requirements. Management’s Response and Corrective Action: Management agrees with this finding and will implement procedures to ensure that all supporting documentation related to tenant eligibility is retained and easily retrievable.
2024-004 Preparation of the Schedule of Expenditures of Federal Awards. Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completene...
2024-004 Preparation of the Schedule of Expenditures of Federal Awards. Recommendation: The SEFA should be prepared and reconciled to the general ledger by an employee knowledgeable of the grant activity for the year. Someone other than the preparer should review the SEFA for accuracy and completeness to identify any errors and maintain proper internal controls over the preparation of the SEFA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025 through Ascend’s Finance Shared Services model. The Organization will implement dual controls over preparation of the SEFA. The SEFA will be prepared by an employee knowledgeable of the grant activity for the year. Ascend will then review the SEFA for accuracy and completeness in accordance with the financial records prior to submission. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: April 2026
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the...
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the purpose and restrictions of all contributions. Regular tracking and reconciliation will strengthen internal controls, ensure proper classification of net assets in accordance with U.S. GAAP, and support accurate financial reporting throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Ascend will prepare a listing of Net Asset Restrictions and include an updated listing as part of the monthly financial reporting package. Any complex or non-routine transactions will be reviewed by management with Ascend prior to the preparation of this report. This report will be reviewed by management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: March 2026
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the...
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the purpose and restrictions of all contributions. Regular tracking and reconciliation will strengthen internal controls, ensure proper classification of net assets in accordance with U.S. GAAP, and support accurate financial reporting throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Ascend will prepare a listing of Net Asset Restrictions and include an updated listing as part of the monthly financial reporting package. Any complex or non-routine transactions will be reviewed by management with Ascend prior to the preparation of this report. This report will be reviewed by management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: March 2026
2024-001 Internal Controls over Financial Reporting. Recommendation: The Organization has already taken an important step by engaging a contract accountant to assist with cleaning up the accounting records, reconciling financial information, and recording transactions in accordance with U.S. GAAP. A...
2024-001 Internal Controls over Financial Reporting. Recommendation: The Organization has already taken an important step by engaging a contract accountant to assist with cleaning up the accounting records, reconciling financial information, and recording transactions in accordance with U.S. GAAP. As the Organization transitions these responsibilities to the new financial staff member, we recommend providing thorough training, clear expectations, and appropriate oversight to ensure continuity and consistency in accounting and financial reporting. Establishing structured guidance and ongoing monitoring will help strengthen internal controls and promote a smooth and sustainable transition in the finance function. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Certified Public Accountants from Ascend Nonprofit Solutions will review and provide guidance to Healing Transitions, Inc. regarding their internal control structure, adding an extra layer of expertise and credibility to financial statement reporting. Financial statements will be accounted for in accordance with GAAP, monthly, providing clear reporting for financial management, oversight, and governance. These reports will be distributed to management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: January 2026
Finding Type: Material weakness related to Procurement, Suspension and Debarment compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City check the excluded parties list system or collect certifications from any vendor in ...
Finding Type: Material weakness related to Procurement, Suspension and Debarment compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City check the excluded parties list system or collect certifications from any vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: We have already adopted the appropriate policies. Proposed Completion Date: Immediately.
Finding Type: Compliance and material weakness related to Reporting compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City should ensure that all reports are filed timely. Corrective Action: We have filed allr eports sin...
Finding Type: Compliance and material weakness related to Reporting compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City should ensure that all reports are filed timely. Corrective Action: We have filed allr eports since this report as required. Proposed Completion Date: Immediately.
Finding Type: Compliance with Uniform Guidance Requirements. Name of Contact Person: Mr. David Wyman, City Administrator, (573) 624-5959. Recommendation: We recommend the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest...
Finding Type: Compliance with Uniform Guidance Requirements. Name of Contact Person: Mr. David Wyman, City Administrator, (573) 624-5959. Recommendation: We recommend the City develop written policies and procedures related to cash management, cost allowability, procurement, and conflict of interest provisions for federal funds it received. Corrective Action: We have already adopted the appropriate policies. Proposed Completion Date: Immediately.
Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Con...
Federal Agency: U.S. Department of the Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control over Compliance Views of Responsible Officials and Corrective Action Plan: In this instance, the program’s listing number was not updated to reflect the most recent amendment announced by the Federal government. While listing numbers typically remain unchanged once assigned to a program, an exception occurred in this case and was not identified due to prior practices. In response, the Finance Management Team has established new procedures and directed responsible staff to periodically review federal guidelines and implement any necessary updates in the City’s system to ensure compliance and accuracy including changes in the listing numbers. Responsible Individual(s): Kuljit Singh, Deputy Finance Officer Anticipated Completion Date: January 31, 2026
The Town had an issue with information being sent to email addresses that are no longer valid. It was determined that the prior Town Treasurer and Assistant Town Treasurer were being sent notifications from the Treasury Department. Neither of these older emails were accessible by the Town. Therefore...
The Town had an issue with information being sent to email addresses that are no longer valid. It was determined that the prior Town Treasurer and Assistant Town Treasurer were being sent notifications from the Treasury Department. Neither of these older emails were accessible by the Town. Therefore, the notices for filing requirements were not known. This has been corrected. The Town has now set up a dedicated Town Treasurer email account which can be transferred to any new official as necessary. All notifications from the Treasury Department for any future filing requirements will be sent to this email and addressed in a timely manner.
Department of the Treasury Federal Financial Assistance Listing/ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The Organization does not have a procu...
Department of the Treasury Federal Financial Assistance Listing/ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Procurement, Suspension, and Debarment Material Noncompliance and Material Weakness in Internal Control over Compliance Finding Summary: The Organization does not have a procurement policy that conforms to applicable standards under Uniform Guidance and 2 CFR sections 200.318 through 200.326 set forth in the procurement standards non-federal entities other than states must follow when operating federal programs and the procurement policies required. Responsible Individuals: Steve Kuehneman, Executive Director, Bob Pawlikowski, Director of Finance and the Board of Directors of CARE Communities. Corrective Action Plan: Management agrees with the finding. Management and the Board of Directors have reviewed Eide Bailly’s procurement recommendations and will adopt a Board-approved Procurement Policy that complies with Uniform Guidance. The Organization will apply these procurement requirements to all applicable contracts and will review contracts to ensure inclusion of all provisions required under Uniform Guidance. Anticipated Completion Date: 2026
The Town concurs with the Finding. The Town will provide additional training to staff that prepare reconciliations and will stregthen management review.
The Town concurs with the Finding. The Town will provide additional training to staff that prepare reconciliations and will stregthen management review.
Management concurs with the finding and will provide additional training to staff to ensure that the required reports can be submitted on time.
Management concurs with the finding and will provide additional training to staff to ensure that the required reports can be submitted on time.
Management recognizes the need for a formal fraud risk process and plans to implement one to strengthen governance and mitigate risks.
Management recognizes the need for a formal fraud risk process and plans to implement one to strengthen governance and mitigate risks.
Management understands the importance of implementing a risk assessment process. This observation has been noted for future compliance, and steps will be taken to establish a process that aligns with the required compliance obligations.
Management understands the importance of implementing a risk assessment process. This observation has been noted for future compliance, and steps will be taken to establish a process that aligns with the required compliance obligations.
Management acknowledges the outstanding gaps in the fixed asset records. Although the physical inventory was conducted after the audit period, and reconciliations are now scheduled for regular future reviews.
Management acknowledges the outstanding gaps in the fixed asset records. Although the physical inventory was conducted after the audit period, and reconciliations are now scheduled for regular future reviews.
Management is actively working to resolve these compliance issues and is committed to finalizing the necessary policies. Although this issue is being addressed, it remains a focus for continued improvement.
Management is actively working to resolve these compliance issues and is committed to finalizing the necessary policies. Although this issue is being addressed, it remains a focus for continued improvement.
Management acknowledges the need to streamline the fund reconciliation process and plans to improve.
Management acknowledges the need to streamline the fund reconciliation process and plans to improve.
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
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