Corrective Action Plans

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Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management revi...
Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Patrick Chilcott, CFO Planned completion date for corrective action plan: June 2026
Community Planning and Development Office of Economic Development - Congressional Grants Division – Assistance Listing No. 14.251 Recommendation: We recommend ensuring procurement procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases. These procedures should...
Community Planning and Development Office of Economic Development - Congressional Grants Division – Assistance Listing No. 14.251 Recommendation: We recommend ensuring procurement procedures are complete and in accordance with Uniform Grant Guidance for any federal purchases. These procedures should include verifying vendors or contractors are not suspended or debarred from doing business, prior to contracting with them, and maintaining documentation of this. The City should consider adding a Federal Procurement Checklist that covers the applicable Uniform Guidance requirements that should be completed when making purchases and retained with other procurement documents. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City will consider adding a Federal Procurement Checklist that covers the applicable Uniform Guidance requirements that should be completed when making purchases and retained with other procurement documents. Name(s) of the contact person(s) responsible for corrective action: Benny Marcier, Mayor at 815-432-2711 Planned completion date for corrective action plan: April 30, 2026
Recommendation: CLA recommends the Agency follow established policies to maintain supporting documentation for expenses incurred including their review and approval. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We ha...
Recommendation: CLA recommends the Agency follow established policies to maintain supporting documentation for expenses incurred including their review and approval. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We have established a policy to maintain our supporting documentation in our expense management software. We lost our access to Concur when we terminated the contract in March 2025. This finding is related to the Concur system, which we have no access to. Going forward we have the Ramp expense management software that retains all the relevant supporting documentation. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Completed as of January 1, 2025 for all future transactions, implemented via Ramp Software.
Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to ...
Recommendation: CLA recommends the Agency follow its prescribed policy of supervisors performing and documenting their approval of the documentation of employees' time and effort. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: We have revised our policy and procedures to make sure that all employees and supervisors are required to approve their timesheet and a follow-up from our HR department will ensure that we have established compliance with this finding. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit finding: There is no disagreement wi...
Recommendation: CLA recommends the Agency update its procurement policy to include procedures that a vendor be verified as not being debarred, suspended, or excluded and documentation maintained to support the determination. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for debarred, suspended, or excluded and documentation maintained to support the determination. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to followin...
Recommendation: CLA recommends the Agency maintain an audit trail for all procurements. This can be done electronically for efficiency. Explanation of disagreement with audit finding: There is no disagreement with this finding. Action taken in response to finding: The Agency is committed to following the procurement process and requirements outlined within the policies and procedures. The Agency plans to revise current procurement policy to have a process for the maintenance of documentation related to procurement determinations. All procurement will be monitored through the Sage Intacct and Ramp system, which has already been implemented. Name of the contact person responsible for corrective action: Dhiren Shah, CFO Planned completion date for corrective action plan: Immediately
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
Management agrees with the finding. Management plans to implement a process to ensure that the AMR report will be submitted accurately. If the Federal Audit Clearinghouse has questions regarding this plan, please call Cindy Donaldson, Director of Finance, at 540-635-7141.
The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with fe...
The NSWSD Board will include motions and votes pertaining to the approval of federal funding requests in their Meeting Minutes to ensure all Uniform Guidance regulations, relating to allowability, accuracy, and proper authorization of federal expenditure requests, are performed in accordance with federal regulations.
The North Sweetwater Water and Sewer District (NSWSD) Board will prepare and adopt written policies and procedures by July 2026, to ensure that all Uniform Guidance regulations, relating to SAM.gov debarment and suspension, are performed in accordance with federal regulations and reviewed on a regul...
The North Sweetwater Water and Sewer District (NSWSD) Board will prepare and adopt written policies and procedures by July 2026, to ensure that all Uniform Guidance regulations, relating to SAM.gov debarment and suspension, are performed in accordance with federal regulations and reviewed on a regular basis.
The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits no...
The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. A. Current Findings on the Schedule of Findings and Recommendations 1. Finding 2025-001 - Residual receipts deposits not made timely - Significant Deficiency Federal Program Name: Project-Based Rental Assistance - Section 8 Project Based Cluster Assistance Listing Number: 14.195 Federal Award Identfication Number and Year: MA06T831033-25Z, MA06T791016-25Z. Program year - 2025. a. Issue: During the year ended June 30, 2025, management did not make the required residual receipts reserve deposit in the amount of $34,811, within 90 days of June 30, 2024 as required by HUD. The residual receipts amount was deposited in October 2025. b. Recommendation: Management should establish internal controls and procedures to ensure that required residual receipts reserve deposits are made timely. c. Action taken: Management agrees with the finding and has implemented controls to ensure the residual receipts deposits are timely made within 90 days of year end. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations No prior year audit findings identified.
An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant....
An implementation system needs to be put in place to account for vacancies in key financial positions. We recommend overlapping hiring in key positions and cross-training of individuals to allow for the regular reconciliation process to take place even though the Business Manager position is vacant. We also recommend that a policy and procedure manual be completed and utilized.
The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time...
The District recognizes the limited staff in the Business Office makes segregating duties virtually impossible. The Board does rely on the Business Manager to keep them updated on the financial state of the District and, due to financial constraints, does not intend to increase staffing at this time.
The School District should be in compliance with the NJ DOE purchasing guidelines. The School District will make every attempt to follow the guidelines and protocols for every purchase. School Business Administrator. 2025-2026 fiscal year.
The School District should be in compliance with the NJ DOE purchasing guidelines. The School District will make every attempt to follow the guidelines and protocols for every purchase. School Business Administrator. 2025-2026 fiscal year.
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fi...
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursements request, etc. School Business Administrator / Asst. School Business Administrator. 2025-2026 Fiscal year.
1. To Provide Mandatory training to accounting personnel on certain accounting principles regarding
1. To Provide Mandatory training to accounting personnel on certain accounting principles regarding
HUD Multifamily Housing. This includes taking accounting continuing education classes in accounting
HUD Multifamily Housing. This includes taking accounting continuing education classes in accounting
for HUD Projects. Create an Internal Auditing function. Management provide a structure and process
for HUD Projects. Create an Internal Auditing function. Management provide a structure and process
to review and monitor the processing of monthly financial statements and transactions. Management
to review and monitor the processing of monthly financial statements and transactions. Management
must also review and monitor the processing of monthly bank reconciliations. By providing these
must also review and monitor the processing of monthly bank reconciliations. By providing these
processes it will reduce the risk of material misstatements and increase the likelihood that financial
processes it will reduce the risk of material misstatements and increase the likelihood that financial
statements will be produced at a reasonable period after year end.
statements will be produced at a reasonable period after year end.
2. Management utilizing the Internal Audit Function should revise its internal control system as follows:
2. Management utilizing the Internal Audit Function should revise its internal control system as follows:
a. Identify major areas of risk of material misstatement and/or fraud. As an example, the areas may
a. Identify major areas of risk of material misstatement and/or fraud. As an example, the areas may
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