Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
51,849
In database
Filtered Results
49,042
Matching current filters
Showing Page
129 of 1962
25 per page

Filters

Clear
Views of Auditee and Corrective Actions: GDOE agrees with the finding. While GDOE established the proper SOPs and internal controls to ensure compliance with law, GDOE acknowledges that this sample, where the wage requirements were not included, was an administrative oversight. Further review into o...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. While GDOE established the proper SOPs and internal controls to ensure compliance with law, GDOE acknowledges that this sample, where the wage requirements were not included, was an administrative oversight. Further review into other samples do indicate compliance to this special test provision for wage requirement. Plan of action and completion date: As indicated, GDOE already established the proper internal controls to address the deficiency noted in this finding. Plan to monitor and responsible officials: The Supply Management Administrator, Carmen Charfauros, will ensure that all construction contracts are properly executed to ensure that wage rate requirements are required from vendors.
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE maintains that the implementation of the evidence-based instructional strategies by educators satisfies the 20% requirement, as approved by the USEd Outlying Areas team. The training documentation submitted to the USEd Ou...
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE maintains that the implementation of the evidence-based instructional strategies by educators satisfies the 20% requirement, as approved by the USEd Outlying Areas team. The training documentation submitted to the USEd Outlying Areas team and to auditors was provided as supplemental information to demonstrate that educators were adequately prepared to implement these strategies in the classroom as part of efforts to address the academic impact of lost instructional time. Additionally, all supplies, materials, and resources procured for schools were necessary to support the effective implementation of evidence-based strategies during instructional and supplemental instructional activities. To resolve this finding, GDOE will work with the granting agency to obtain a Program Determination Letter outlining the specific deficiencies noted in the audit finding relative to the 20% requirement and seek USEd’s concurrence to previous program office approvals to transfer ARP remaining balances to local teacher pay.
Views of Auditee and Corrective Actions: GDOE agrees with the finding. The audit identified one asset for which the acquisition cost recorded in the property records did not match the vendor invoice amount. The discrepancy was attributed to a data entry error during the initial recording of the asse...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. The audit identified one asset for which the acquisition cost recorded in the property records did not match the vendor invoice amount. The discrepancy was attributed to a data entry error during the initial recording of the asset. Plan of action and completion date: The asset record has been corrected in Munis, the asset system of record, to accurately reflect the correct acquisition cost based on the vendor invoice and supporting documentation. Plan to monitor and responsible officials: The GDOE Property Management Office will continue to conduct periodic internal reviews of newly recorded assets to ensure that acquisition costs entered into Munis align with vendor invoices and receiving documentation prior to final posting. Any discrepancies identified will be promptly corrected and documented as part of routine compliance monitoring. The Inventory Management Officer, Maribeth Benavente, and Property Control Officers will be responsible for ensuring accurate asset records are maintained. Corrective action for this finding was completed as of December 28, 2025.
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE does allow for vendors to provide quotes for brand name or equal products. In this case, the substitute product offered was not equal to the product GDOE was soliciting. The end user provided justification that the substi...
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. GDOE does allow for vendors to provide quotes for brand name or equal products. In this case, the substitute product offered was not equal to the product GDOE was soliciting. The end user provided justification that the substitute product did not meet the needs or specifications requested.
Views of Auditee and Corrective Actions: GDOE partially agrees with the condition identified; however, GDOE does not agree with the stated cause that the Financial Affairs Division lacks established internal control policies and procedures to disburse funds received from the U.S. Department of Educa...
Views of Auditee and Corrective Actions: GDOE partially agrees with the condition identified; however, GDOE does not agree with the stated cause that the Financial Affairs Division lacks established internal control policies and procedures to disburse funds received from the U.S. Department of Education on the same day the funds are deposited. The 24-hour payment to vendor requirement was a responsibility for the Third-Party Fiduciary Agent (TPFA). That specific condition was removed with the removal of the TPFA. The reference is no longer valid in the post TPFA environment. USEd’s Risk Management Services Division acknowledged and stated it would update the specific conditions to reflect the correct process. Notwithstanding this, GDOE is committed to processing vendor payments, when possible, within 24 hours, understanding the timing differences are influenced by operational and banking processing factors, including confirmation of fund receipt, internal review requirements, and payment processing timelines. Plan of action and completion date: GDOE acknowledges the importance of timely vendor payments and compliance with applicable cash management requirements. In response, the Financial Affairs Division is reviewing and updating standard operating procedures to more clearly incorporate the transitioned TPFA responsibilities, define roles and timelines, and strengthen monitoring controls under the current operating structure. GDOE remains committed to improving cash management processes to enhance compliance and consistency in future periods. We will now make vendor payments as soon as we see that the funds are “pending” in our bank accounts and not wait for those funds to be fully approved and deposited into our accounts. Plan to monitor and responsible officials: The DFAS and the Comptroller will ensure all payments are processed in a timely manner.
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. Auditors cited the lack of procurement policies that meet 2 CFR 200.324(a), but did not find any evidence that GDOE did not comply with procurement regulations.
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. Auditors cited the lack of procurement policies that meet 2 CFR 200.324(a), but did not find any evidence that GDOE did not comply with procurement regulations.
Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.
Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. During the audit fieldwork, the cited assets were in various stages of formal loss reporting, with police reports pending at that time. As of this response, all certificates of loss and corresponding police reports have been c...
Views of Auditee and Corrective Actions: GDOE disagrees with the finding. During the audit fieldwork, the cited assets were in various stages of formal loss reporting, with police reports pending at that time. As of this response, all certificates of loss and corresponding police reports have been completed and finalized in accordance with GDOE SOP 200-015. The condition noted during audit testing was due to the timing of the audit coinciding with ongoing administrative processing and does not indicate a breakdown in internal controls or safeguarding responsibilities. Of the assets cited, one was recovered, and certificates of loss were completed for the remaining four assets, ensuring proper documentation and compliance with established procedures.
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays repor...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Due to delays in processing draw requests for CNP federal reimbursement programs, discrepancies arose between expenditures (draw requests) and outlays (draws completed), resulting in differences in data with program outlays reported to USDA FNS. Plan of action and completion date: The FNSMD has increased staffing within the Financial Management of Child Nutrition Programs to ensure fiscal activities are monitored and that all required financial reports are submitted to USDA FNS in accordance with established deadlines. FNSMD will develop and implement internal controls and procedures for financial reporting, including processes to manage, reconcile, prepare, and post the required fiscal reports with appropriate supporting documentation. FNSMD will also establish and implement internal controls to improve the claims reimbursement process prior to transmittal to the GDOE Business Office. These controls will include procedures to follow up on and confirm draws/payments to ensure timely reimbursement. In addition, FNSMD will conduct quarterly reconciliations of program expenditures, including a review of source documentation (monthly claims for reimbursement, reimbursement calculation summaries, requests/confirmations of reimbursement draws, and processing of reimbursements), to ensure accuracy. Plan to monitor and responsible officials: The FNSMD Administrator, Anthony S. Monforte, and FNSMD Program Coordinator, Franklin J. Cruz, will be responsible for implementation and ongoing execution of corrective actions. Corrective actions will be implemented by March 31, 2026.
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Plan of action and completion date: The Food and Nutrition Services Management Division (FNSMD) will implement an internal calendar reminder to ensure timely notification to School Districts and the annual upload of district-wide...
Views of Auditee and Corrective Actions: GDOE agrees with the finding. Plan of action and completion date: The Food and Nutrition Services Management Division (FNSMD) will implement an internal calendar reminder to ensure timely notification to School Districts and the annual upload of district-wide eligibility information for the Community Eligibility Provision (CEP) to the FNSMD and GDOE websites. Additionally, FNSMD will implement an internal process to conduct the Direct Certification Matching activity to determine student eligibility for free school meals (Lunch/Breakfast). This process will include matching student data with lists from the Department of Public Health & Social Services (DPHSS) for SNAP (Food Stamps), TANF, FDPIR, Medicaid, Foster Care, Homelessness, or Migrant status. All Direct Certification Matching activities will be completed by April 1st of each year. Plan to monitor and responsible officials: The FNSMD Administrator, Anthony S. Monforte, and FNSMD Program Coordinator, Franklin J. Cruz, will be responsible for implementation and ongoing execution of corrective actions. Corrective actions will be implemented by March 31, 2026.
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconcilia...
Management acknowledges that certain accrued expenses as of June 30, 2024, lacked adequate invoice support or appropriate year-end review. This was an oversight within our year-end closing procedures, and we recognize the need for strengthened internal controls surrounding the accrual and reconciliation process. A formal review process will be added to the year-end closing checklist. All outstanding accruals older than 180 days will be reviewed for validity and continued need. No accrual will be recorded unless adequate document support, vendor communication, or other verifiable documentation is provided. These corrective actions will ensure all accrued expenses are appropriately documented, reviewed, and supported before reporting or claiming costs. This will establish a clear, auditable trail and reduce the risk of unsupported expenditures or questioned costs in future audits.
This item was not identified due to an internal oversight. Moving forward, we will implement the recommended procedures and incorporate additional verification steps into our workflow. Staff will receive guidance on the updated process, and a secondary review will be conducted to ensure accuracy and...
This item was not identified due to an internal oversight. Moving forward, we will implement the recommended procedures and incorporate additional verification steps into our workflow. Staff will receive guidance on the updated process, and a secondary review will be conducted to ensure accuracy and compliance. These actions will prevent similar oversights from occurring in the future.
Subsequent reports were filed timely by Town staff. Staff is aware of future annual filing requirements.
Subsequent reports were filed timely by Town staff. Staff is aware of future annual filing requirements.
The findings have been resolved as of 4/2/2025. A $21,073 deposit was made to the residual receipt bank account on this date.
The findings have been resolved as of 4/2/2025. A $21,073 deposit was made to the residual receipt bank account on this date.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Management will ensure that the single audit and all necessary addendums and reports are filed on time. Executive Director Kyle Stewart will be responsible for ensuring that accurate information necessary for the audit is available in a timely manner.
Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken o...
Finding No. 2024-003 – Documentation of Internal Controls over Compliance Material Weakness Finding: Audit procedures noted controls identified by management over material compliance requirements lacked sufficient documentation to conclude application of controls in place. Corrective Actions Taken or Planned: Management will identify and document all internal controls necessary to ensure compliance with federal requirements for the Student Financial Aid program. These controls will be formally implemented and include clear evidence of execution, such as manual or electronic sign-offs, timestamps, and retention of supporting documentation. The process will align with the COSO Internal Control Integrated Framework and will be monitored regularly to confirm effectiveness.
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which...
Finding No. 2024-002 Special Tests: Enrollment Reporting and Gramm-Leach-Bliley Act Compliance / Material Weakness in Internal Controls over Compliance Finding: Instances of noncompliance have been identified around major compliance requirements Enrollment Reporting and Gramm-Leach-Bliley Act, which are both part of special tests identified in the 2024 Compliance Supplement. Additionally, due to a transition in Registrar leadership and concurrent updates to Student Information System (SIS) configurations, a subset of students who had graduated and ceased attendance were incorrectly reported with a “Withdrawn” enrollment status. As part of the institution’s standard enrollment reporting process, student enrollment and graduation data are transmitted monthly from the SIS to the National Student Clearinghouse (NSC). NSC subsequently reports this information to the National Student Loan Data System (NSLDS). Under normal system operations, graduation data should be automatically included with the monthly enrollment transmission and used to determine the correct final enrollment status. However, following the SIS configuration update, the automated linkage between degree conferral data and enrollment status reporting did not function as intended. As a result, certain students with conferred degrees were systemically classified as “Withdrawn” rather than “Graduated” in the enrollment file submitted by the Registrar’s Office. Upon identification of the issue, the Registrar’s Office submitted a help desk ticket to the SIS Helpdesk to document the findings and initiate a technical review of the enrollment reporting configuration. Corrective Actions Taken: A formal help desk ticket was submitted to the SIS Helpdesk to investigate the enrollment status reporting discrepancy. SIS technicians reviewed enrollment reporting configurations and confirmed that graduation data was not being correctly incorporated into the monthly enrollment extract. The Registrar’s Office identified the affected student population and validated degree conferral information against official graduation records. Corrected enrollment statuses have been submitted. Corrective Actions Planned: Concurrently with Fall 2025, SUBSEQUENT OF TERM enrollment report, the Registrar’s Office will submit corrected enrollment records for any additional student to the National Student Clearinghouse (NSC) to ensure that accurate graduation information is transmitted to the National Student Loan Data System (NSLDS). (Due by 01/31/2026) Starting with Fall 2025 graduates, the Registrar’s office will manually update graduation statuses for all identified impacted students to ensure institutional records accurately reflect degree conferral prior to subsequent enrollment reporting cycles. Last, Enrollment reporting procedures will be updated to document revised controls, roles, and review steps, including specific checks related to graduation status accuracy following SIS configuration changes or staffing transitions. Additionally, related to the Gramm-Leach-Bliley Act requirements, IWP acknowledges the repeated finding and has taken immediate steps to ensure full compliance with the Gramm-Leach-Bliley Act requirements outlined in the 2024 Compliance Supplement. Specifically: - Formal Written Information Security Program: A comprehensive written policy is being finalized to address all seven required elements under 16 CFR 314.4(b), including risk assessment, safeguards, and oversight. - Annual Review Process: The CIO will review updates to the Student Financial Aid Cluster within the OMB Compliance Supplement annually to confirm continued compliance. - Policy Approval and Oversight: Once completed, the policy will be reviewed and approved by the EVP to ensure all required elements are included. - Implementation and Training: Staff training will be conducted to ensure awareness and adherence to the security program. - Monitoring and Updates: The Institute will monitor for any changes to federal requirements and update the policy accordingly. The written security program will be completed and implemented by the end of FY2026, with ongoing annual reviews thereafter. Responsibility for oversight rests with the CIO, with final approval by the EVP.
Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out rep01i s which were submitted to the grantor later than thirty days after the end of the performance period. Corrective Ac...
Condition: We identified several monthly vouchers which were submitted to the grantor later than fifteen days after the month end. In addition, we identified financial close-out rep01i s which were submitted to the grantor later than thirty days after the end of the performance period. Corrective Action Taken or Planned: Management plans to reiterate the financial reporting requirements to ensure that monthly vouchers and financial close out reports are submitted to the grantor timely. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perfonn a review of all personnel files to ensure the applicable files are complete a...
Condition: We identified several instances in which personnel files were missing certain documentation, including pay rates, merit increases, hire dates, etc. Corrective Action Taken or Planned: Management plans to perfonn a review of all personnel files to ensure the applicable files are complete and contain current information. Anticipated Date of Completion: December 31 , 2025 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Condition: PHIMC did not submit its 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concur...
Condition: PHIMC did not submit its 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the December 31 , 2025 data collection form and single audit reporting package on or before September 30, 2026 in conjunction with the hiring of a professional services firm which provides accounting and finance support. Anticipated Date of Completion: September 30, 2026 Name of Contact Person: Karen Reitan, President and Chief Executive Officer Management Response: Management concurs with the finding.
Finance staff will implement a review process prior to submission of the Coronavirus State and Local Fiscal Recovery Fund Annual Project and Expenditure Report in order to ensure accurate reporting. In addition, the City will reconcile internal records with reports prior to submission and submit cor...
Finance staff will implement a review process prior to submission of the Coronavirus State and Local Fiscal Recovery Fund Annual Project and Expenditure Report in order to ensure accurate reporting. In addition, the City will reconcile internal records with reports prior to submission and submit corrected reports as needed, but no later than with the final report Anticipated completion date 12/31/2025 Responsible Contact Person: Tessa DeLine, Finance Director
Management has acknowledged the delay and will modify the internal controls to ensure a control is in place to ensure all Reserve for Replacement Deposits are paid within the proper period.
Management has acknowledged the delay and will modify the internal controls to ensure a control is in place to ensure all Reserve for Replacement Deposits are paid within the proper period.
The Center will consider terminating the audit contract in consultation with the Texas Health and Human Services Commission if the audit firm is unable to deliver the audit report by April 30, 2026. If termination is recommended a new audit firm will be procured.
The Center will consider terminating the audit contract in consultation with the Texas Health and Human Services Commission if the audit firm is unable to deliver the audit report by April 30, 2026. If termination is recommended a new audit firm will be procured.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported.
Beginning with FY2026, a new Federal Programs Director and a new Special Education Director was hired by the Board, and a Fiscal Administrator was appointed on August 27, 2025. These new designees will ensure that all federal programs operate within their allowable costs, activities, and budgets.
Beginning with FY2026, a new Federal Programs Director and a new Special Education Director was hired by the Board, and a Fiscal Administrator was appointed on August 27, 2025. These new designees will ensure that all federal programs operate within their allowable costs, activities, and budgets.
« 1 127 128 130 131 1962 »