Corrective Action Plans

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2024-1 Payroll Allocations Contact Person - Shannon MacKenzie, Director of Finance Description of Corrective Action - The School’s new Director of Finance will continue to work closely with the Deputy Head of School to ensure that payroll and other expenses are being charged correctly to our grant f...
2024-1 Payroll Allocations Contact Person - Shannon MacKenzie, Director of Finance Description of Corrective Action - The School’s new Director of Finance will continue to work closely with the Deputy Head of School to ensure that payroll and other expenses are being charged correctly to our grant funding. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the grants are charged for the correct amounts based on the grant documents. The Director of Finance will also make sure that the time and efforts match the payrolls and that the changes in the payroll are updated on a timely basis. Completion Date - June 30, 2025 Root Cause - Turnover in the Director of Finance position
View Audit 372502 Questioned Costs: $1
Response: We agree with the finding presented by the auditors. The Organization’s annual financial statements have been delayed due to turn over in staff. The Organization has also hired a new bookkeeper and doesn’t anticipate delays to continue in the future. Responsible Party: Denise Farrington, E...
Response: We agree with the finding presented by the auditors. The Organization’s annual financial statements have been delayed due to turn over in staff. The Organization has also hired a new bookkeeper and doesn’t anticipate delays to continue in the future. Responsible Party: Denise Farrington, Executive Director Estimated Completion: 12/31/25
Finding 2024-002 Contact Person responsible for corrective action: Kevin Couey The corrective action planned: Strengthen our processes to ensure all grant expenditures are made within the authorized period of performance. The anticipated completion date (or starting date if ongoing): We immediately ...
Finding 2024-002 Contact Person responsible for corrective action: Kevin Couey The corrective action planned: Strengthen our processes to ensure all grant expenditures are made within the authorized period of performance. The anticipated completion date (or starting date if ongoing): We immediately put new processes into action effective October 1, 2025 and will be validated at next audit in May 2026.
View Audit 372463 Questioned Costs: $1
Finding 2024-001: Contact Person responsible for corrective action: Kevin Couey The corrective action planned: Reconcile quarterly and ending reports to the general ledger for expenditures incurred. The anticipated completion date (or starting date if ongoing): We immediately put new processes into ...
Finding 2024-001: Contact Person responsible for corrective action: Kevin Couey The corrective action planned: Reconcile quarterly and ending reports to the general ledger for expenditures incurred. The anticipated completion date (or starting date if ongoing): We immediately put new processes into action effective October 1, 2025 and will be validated at next audit in May 2026.
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the p...
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2025
Recommendation: We recommend the County review and update procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants and establish a procurement process in order to ensure this policy is followed which includes adding language over susp...
Recommendation: We recommend the County review and update procurement policies for the entire County to ensure it meets the minimum requirements of 2 CFR 200 for all federal grants and establish a procurement process in order to ensure this policy is followed which includes adding language over suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County is working on reviewing policies and procedures and updating as necessary. Further, training will be available to all those involved in grants. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2025
MANAGEMENT WILL DEVELOP MORE ROBUST DETAILED AND WRITTEND PROCEDURE RELATED TO THE FEDERAL AWARDS REQUIREMENTS BY DECEMBER 31, 2025
MANAGEMENT WILL DEVELOP MORE ROBUST DETAILED AND WRITTEND PROCEDURE RELATED TO THE FEDERAL AWARDS REQUIREMENTS BY DECEMBER 31, 2025
Response acknowledges the material audit adjustment to the Organization’s financial statements. This situation is related to internal controls over compliance with suspension and debarment requirement. Management has improved procedures related to the future compliance with suspension and debarment ...
Response acknowledges the material audit adjustment to the Organization’s financial statements. This situation is related to internal controls over compliance with suspension and debarment requirement. Management has improved procedures related to the future compliance with suspension and debarment processes for contracts. We also do not anticipate hiring any other contractors in the foreseeable future since our capital campaign building project is not completed.
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: The Town plans to draft and adopt policies. Anticipated Completion Date: 12/31/2025 Contact: Andrew Alward, Town Administrator
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: The Town plans to draft and adopt policies. Anticipated Completion Date: 12/31/2025 Contact: Andrew Alward, Town Administrator
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs with the auditor’s recommendation. Management would like to note that MSLC has an existing Petty Cash Policy, which was recently updated and approved by the Board of Directors to ensure full compli...
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs with the auditor’s recommendation. Management would like to note that MSLC has an existing Petty Cash Policy, which was recently updated and approved by the Board of Directors to ensure full compliance with LSC Financial Guide §3.2.5 that address the following: • Segregation of duties • Required monthly reconciliation of all petty cash funds • Allowable use of petty cash • Documentation necessary to support each petty cash disbursement • Procedures to follow in the event of overage or shortage in the fund Responsible person: Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: The updated Petty Cash Policy is immediately implemented to strengthen internal control, ensure accountability, and prevent future loss or mismanagement. A monthly petty cash reconciliations for each office is scheduled. These corrective actions will ensure compliance with LSC requirements Anticipated completion date: Completed
Management’s Response and Corrective Action Plan: MLSC concurs with the audit finding. Management acknowledges that the previous cash disbursement policy did not fully incorporate the requirements outlined in LSC Financial Guide § 3.2.4. MLSC believes that with the implementation of the revised Cash...
Management’s Response and Corrective Action Plan: MLSC concurs with the audit finding. Management acknowledges that the previous cash disbursement policy did not fully incorporate the requirements outlined in LSC Financial Guide § 3.2.4. MLSC believes that with the implementation of the revised Cash Disbursement Policy and related staff training, all recommendations in the audit finding have been fully addressed. Responsible person: Exec. Director, Lee Pliscou and Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: MLSC has reviewed and revised the policy, and the Board of Directors approved an updated Cash Disbursement policy that fully aligned with the LSC Financial Guide. MLSC staff were trained on the new procedures to ensure full understanding and compliance. The revised policy was shared with all the staff at MLSC’s share drive. Anticipated completion date: Completed
Management’s Response and Corrective Action Plan: See the response on finding 2024-009
Management’s Response and Corrective Action Plan: See the response on finding 2024-009
Management’s Response and Corrective Action Plan: Management agrees, and has addressed this as follows: Responsible person: Lee Pliscou MLSC Board of Directors approved a revised accounting manual in October 2025 which requires an annual cybersecurity assessment and response in compliance with LSC F...
Management’s Response and Corrective Action Plan: Management agrees, and has addressed this as follows: Responsible person: Lee Pliscou MLSC Board of Directors approved a revised accounting manual in October 2025 which requires an annual cybersecurity assessment and response in compliance with LSC Financial Guide § 2.5.3, together with a formal risk assessment of banking operations to identify and address vulnerabilities, as required by LSC Financial Guide § 3.2.1. Specifically, our cybersecurity policies include the following requirements: ● Perform (and document) an annual risk assessment ● Resolve any risk findings or conclusions ● Maintain physical access controls for servers and storage rooms ● Develop and periodically test an emergency disaster prevention and recovery plan ● Perform regular back up of electronic records and systems stored offsite or in a virtual environment with easy-to-use restoration options ● Formally assign computer and data security responsibilities The risk assessment process: ● Identifies the physical and digital assets susceptible to cyberattacks ● Identifies risks to those assets (risks should be evaluated annually for changes) ● Evaluates the risks (e.g., high, medium, or low) based on likelihood and impact ● Documents the results of the risk assessment, including the development and implementation of appropriate controls Finding 2024-008 LSC Financial Guide § 2.5.3 Electronic Data Processing and Cybersecurity, continued Also, per our new Accounting Manual, MLSC conducts a risk assessment of its electronic banking policies and procedures to identify areas that need additional safeguards and protections. We do this in conjunction with the annual cybersecurity risk assessment. As of November 2025, MLSC has contracted with a consultant to provide such an assessment, and the contractor has delivered a first draft of an assessment. Anticipated completion date: MLSC has already completed the requirement to have policies in compliance with LSC Financial Guide Sections 2.5.3 (Electronic Data Processing and Cybersecurity) and 3.2.1 (Bank accounts). MLSC will complete the annual assessment by February 28, 2026.
Management’s Response and Corrective Action Plan: Management agrees. Management has addressed this as follows: Responsible person: Lee Pliscou Since July 2024, management has required that accounting staff must request changes to the chart of accounts by completing a Google Form, which is reviewed a...
Management’s Response and Corrective Action Plan: Management agrees. Management has addressed this as follows: Responsible person: Lee Pliscou Since July 2024, management has required that accounting staff must request changes to the chart of accounts by completing a Google Form, which is reviewed and approved by the Executive Director. This policy is carried over into our new Accounting Manual, approved by MLSC’s Board in October 2025: • Accounting staff must request any changes to our GL account using this form: https://docs.google.com/forms/d/e/1FAIpQLSceN9Qaipv786HA5HH8VR2ayb6MmtW-aocJDYwHauU1RLC45w/viewform?usp=sf_link • The Executive Director will review these promptly, and approve as informed by our financial operations. • Records of the request and review are saved here: https://docs.google.com/spreadsheets/d/10__3CiYXwORgspzysd_xtnxYFovuPeDLbHSAN3A2JQE/edit?usp=sharing We have been using this form since July 2024. Anticipated completion date: Completed.
Management’s Response and Corrective Action Plan: Management agrees. Management will address this as follows: Responsible person: Lee Pliscou The cases identified in the audit as not having been closed on time do not reflect any pattern—the cases are from different offices, with different staff assi...
Management’s Response and Corrective Action Plan: Management agrees. Management will address this as follows: Responsible person: Lee Pliscou The cases identified in the audit as not having been closed on time do not reflect any pattern—the cases are from different offices, with different staff assigned to each, and with differing, unique fact situations which lead to the office keeping them open. Management will provide training to the regional office directing attorneys on following protocols to review open cases in each office to ensure cases are timely closed. Management will provide follow up supervision for each of the directing attorneys by running reports from our case management system to identify cases in their respective offices that may need attention to ensure they are timely closed. Anticipated completion date: February 28, 2026
Management’s Response and Corrective Action Plan: Management agrees. Responsible person: Executive Director Lee Pliscou Corrective action planned: This has been corrected as of October 2025. MLSC Board of Directors approved a revised MLSC Accounting Manual with updates intended to comply with LSC’s ...
Management’s Response and Corrective Action Plan: Management agrees. Responsible person: Executive Director Lee Pliscou Corrective action planned: This has been corrected as of October 2025. MLSC Board of Directors approved a revised MLSC Accounting Manual with updates intended to comply with LSC’s Financial Guide on cost allocation. In particular, our new cost allocation policy addresses: ● Direct and indirect cost definitions ● Direct cost allocation methodology ● Indirect cost allocation methodology including allocation bases (total direct costs) ● Frequency of allocation (annual) ● Who conducts the allocation and who performs the review (Chief Fiscal Officer, Executive Director) ● Documentation requirements to support the allocation (calculation work papers) ● Reconciliation process related to salaries and wages directly charged to LSC grants and contracts ● Methodology to address “exception for certain indirect costs.” Anticipated completion date: Completed.
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs in part. MLSC has an established Fixed Asset and Physical Inventory Policy in accordance with LSC Financial Guide § 3.6.2. The policy requires that a complete physical inventory be conducted at lea...
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs in part. MLSC has an established Fixed Asset and Physical Inventory Policy in accordance with LSC Financial Guide § 3.6.2. The policy requires that a complete physical inventory be conducted at least once every two years, and MLSC has been performing these inventories regularly. However, management recognizes that the documentation of the most recent physical inventory was incomplete, specifically lacking the signatures, dates, and reconciliation notes required to demonstrate full compliance. Responsible person: Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: To address this issue and ensure full adherence to the policy, MLSC, with the supervision of the Chief Fiscal Officer continued the implementation of Physical Inventory Procedures requiring a full physical inventory every two years, including proper documentation and reconciliation with the subsidiary ledger. To improve documentation, the Chief Fiscal Officer will conduct training to ensure that each future physical inventory count includes the date of the count, signature of personnel conducting the inventory, a witness and management reviewer, reconciliation records, and authorization and documentation for any write-offs or disposals. Anticipated completion date: June 30, 2026.
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs in part. MLSC has an established Fixed Asset and Capitalization Policy in accordance with LSC Financial Guide § 3.6.1, which includes maintaining a detailed subsidiary ledger and lapsing (depreciat...
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs in part. MLSC has an established Fixed Asset and Capitalization Policy in accordance with LSC Financial Guide § 3.6.1, which includes maintaining a detailed subsidiary ledger and lapsing (depreciation) schedule. During the audit, the lapsing schedule was provided to the auditors upon request. However, the master fixed asset record (which includes itemized property details, funding source, and location) was not submitted because it was not requested during the audit process. Responsible person: Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: To further ensure full compliance and to strengthen documentation and transparency, MSLC, with the supervision of the Chief Fiscal Officer, MLSC continues to enforce the existing Fixed Asset and Capitalization Policy and ensures that all property records are maintained in accordance with LSC Financial Guide 3.6.1. MLSC ensures to conduct periodic internal review of fixed assets registry and continues to maintain these records and made them readily available and provided to auditors, even if not specifically requested. Anticipated completion date: Completed.
Management’s Response and Corrective Action Plan: MLSC management would like to provide the following clarification regarding the finding that MLSC did not use the prior-year end fund balance before expending the current year’s LSC grant. Just in the first month of 2024, we already have a substantia...
Management’s Response and Corrective Action Plan: MLSC management would like to provide the following clarification regarding the finding that MLSC did not use the prior-year end fund balance before expending the current year’s LSC grant. Just in the first month of 2024, we already have a substantial deficit from the funding that we received. We have started using the fund balance that is in our bank account. There was no other source of funds for us but the fund balance. Being non-profit, whatever is on hand is used first and whatever is received last is the actual cash on hand at the end of the year. It is also important to note that MLSC’s local funder's grants are not received on a regular monthly basis. Some are disbursed quarterly, and FSM is received only once—typically toward the end of the fiscal year. The appearance of using current-year funds first is due to the timing and presentation in the audit schedule, not the actual fund flow. Responsible person: Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: None Anticipated completion date: Completed.
Management’s Response and Corrective Action Plan: MLSC acknowledges the finding and concurs with the auditor’s recommendation. Management is committed to maintaining accurate, timely, and reliable financial reporting in accordance with Government Auditing Standards and the LSC Financial Guide. Respo...
Management’s Response and Corrective Action Plan: MLSC acknowledges the finding and concurs with the auditor’s recommendation. Management is committed to maintaining accurate, timely, and reliable financial reporting in accordance with Government Auditing Standards and the LSC Financial Guide. Responsible person: Exec. Director, Lee Pliscou Corrective action planned: MLSC currently has a Financial Management and Internal Control Policy. This policy is strictly being enforced and fully implemented to ensure compliance with both the LSC Financial Guide and Government Auditing Standards. • MLSC has established a financial oversight and audit committee, and identifies the duties of the committee in writings. • The financial oversight and audit committee is required to review quarterly the management report prepared by the Chief Fiscal Officer. • The Chief Fiscal Officer will review and reconcile the subsidiary ledger after the month-end close and before the submission of monthly report to the Board of Directors. • To ensure that internal controls are strengthened and that future financial statements are properly prepared, the Chief Fiscal Officer will conduct an annual training with all accounting staff on reconciliation procedures before the year-end close. Anticipated completion date: Dec. 31, 2026
CVCA will verify that for cost reimbursement grants that only the 10% de minimis rate is charged to those grants.
CVCA will verify that for cost reimbursement grants that only the 10% de minimis rate is charged to those grants.
View Audit 372420 Questioned Costs: $1
CVCA lost key accounting staff and experienced significant difficulty in locating and hiring competent replacements within the department. New fiscal staff were onboarded in October 2024. The new fiscal staff started to enforce the proper policies and procedures starting in November 2024 when prior ...
CVCA lost key accounting staff and experienced significant difficulty in locating and hiring competent replacements within the department. New fiscal staff were onboarded in October 2024. The new fiscal staff started to enforce the proper policies and procedures starting in November 2024 when prior finance staff was no longer involved managing CVCA books. All invoices and journal entries need proper backup attached for approval and processing.
Name of Contact Person Responsible for Corrective Action: Allen Paulson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comme...
Name of Contact Person Responsible for Corrective Action: Allen Paulson, County Auditor/Treasurer Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2025
Corporation agrees with the finding and the auditor's recommendations have been adopted.
Corporation agrees with the finding and the auditor's recommendations have been adopted.
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • NorthShore Health Centers, Inc. acknowledged the sliding fee adjustment errors resulted from incorrect calculation of sliding fee discount. Management will add an additional la...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • NorthShore Health Centers, Inc. acknowledged the sliding fee adjustment errors resulted from incorrect calculation of sliding fee discount. Management will add an additional layer of review over the application of the sliding fee scale. Further, the Center will implement a process to periodically review sliding fee adjustments throughout the year for accuracy. • Management expects full implementation as of December 31, 2025
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