Corrective Action Plans

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During the grant period we experienced significant turnover in our finance department, which resulted in delayed posting of transactions and reconciliations, and a failure to create a centralized tracking system to document all expenditures related to our Shuttered Venue Operators Grant. This lack ...
During the grant period we experienced significant turnover in our finance department, which resulted in delayed posting of transactions and reconciliations, and a failure to create a centralized tracking system to document all expenditures related to our Shuttered Venue Operators Grant. This lack of a centralized tracking system, plus our lack of experience with the Single Audit process, initially led to significant delays in providing documentation to our auditors to back up the reported use of SVOG funds. However, after much delay we were able to provide backup. On December 12, 2024 the RPO Finance Committee will be asked to adopt a policy that would require the RPO to implement a tracking system that will document each unique use of Federal funds should we ever again receive Federal funding at a level that requires a single audit. Management expects to have this action plan completed as of that date.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The College will retain all procurement documentation going forward.
The College will retain all procurement documentation going forward.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
Finding 514011 (2022-003)
Significant Deficiency 2022
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
The Agency will improve its financial reporting process so that it can submit its audit to New Jersey Funding Agencies and potentially its Single Audit Reporting Package to the federal clearinghouse, if required, no later than nine months after fiscal year-end
Finding 514008 (2022-002)
Significant Deficiency 2022
The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.
The Agency has reviewed these findings and will strive to adhere to the suggested corrective plan in this audit report. Additionally, management plans to continue to aggressively implement structural cost-saving measures throughout the Agency.
Finding 514005 (2022-001)
Material Weakness 2022
The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accoun...
The Agency agrees with this finding and will adhere to the recommendation. Management has updated and developed its Fiscal Policies and Internal Controls Manual. Accounting procedures are being monitored monthly by the fiscal staff. Management has hired a staff accountant to assist the Senior Accountant with bank statements, recording assets, ensuring all invoices are paid timely, reporting, etc. as needed.
Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.
Approved methodologies for all types of grants and proper documentation shall be copied and maintained with all reports submitted to the grantor for the appropriate record retention requirement.
Both Management and Staff shall be required to review federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and followed to address federal compliance requirements by type of procurement (micro purchase, small purchase, sole source, etc.) along with s...
Both Management and Staff shall be required to review federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and followed to address federal compliance requirements by type of procurement (micro purchase, small purchase, sole source, etc.) along with suspension and debarment requirements.
The Menard County Board of Commissioners will review and approve financial and performance reports prior to submission.
The Menard County Board of Commissioners will review and approve financial and performance reports prior to submission.
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Pullman January 1, 2022 through December 31, 2022 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements Name, address, and telephone of City contact person: Jeff Elbracht, Finance and Administrative Services Director 190 SE Crestview Street, Pullman, WA 99163 (509) 338-3212 Corrective action the auditee plans to take in response to the finding: Controls and training will be put in place to ensure staff complies with federal suspension and debarment requirements including completion for the process on all subsequent agreements with each contractor. Anticipated date to complete the corrective action: Immediately
FINDING #2022-003 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials a...
FINDING #2022-003 OVERPAYMENT OF PAYROLL EXPENSES Recommendation: We recommend that the management agent reimburse the entity for the overpayment of payroll expenses and implement additional controls to ensure that these fees are properly calculated in the future. Views of Responsible Officials and Planned Corrective Action: The management agent reimbursed the entity the $1,620. They have also contracted with an outside payroll organization to administer payroll.
FINDING# 2022-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: ...
FINDING# 2022-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
FINDING# 2022-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comp...
FINDING# 2022-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts ...
Condition and Context: The System did not complete the PRF Periods 2 and 3 reporting in accordance with the U.S. Department of Health and Human Services guidance. The System did not enter the correct amounts from its data supporting lost revenues for all quarters. We note that many of these amounts carried forward in the PRF reports from errors made in the PRF Period 1 reporting. The adjustments needed within the PRF reports to correct the errors noted for PRF Periods 2 and 3 are as follows: (1) lost revenues for the period of availability should decrease from $13,866,058 to $2,405,798 and (2) unused lost revenues should decrease from $12,493,140 to $1,032,880. Furthermore, errors in reporting total revenues by quarter led to errors in the allocation among payers by quarter. Corrective Action Plan: System management agrees with the finding and has updated its lost revenue calculation, with cumulative amounts through Period 6 reporting. While management did attempt to update its lost revenue amounts with filing of its Period 4 reports, additional data entry errors were made. As such, the lost revenue schedules maintained by the System (which are available upon request) provide the final source of information related to the calculation of lost revenue by quarter, by entity, and by payor.
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: June 30, 2024
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we are in the process of implementing documented policies and procedures for future federal awards. Anticipated Completion Date: June 30, 2024
Responsible Party: Director of Opertions and third-party accountant Action to be Taken: Management agrees with the finding, and we are in the process of implementing documented policies and procedures for future federal awards. Anticipated Completion Date: June 30, 2024
TEXAS COUNTY MISSOURI
TEXAS COUNTY MISSOURI
210 N Grand Ave
210 N Grand Ave
Houston, MO 65483
Houston, MO 65483
Deidiker, Alvarado & Associates
Deidiker, Alvarado & Associates
West Plains, MO 65775
West Plains, MO 65775
We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,00...
We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar year 2022. We have implemented procedures to assure an audit is obtained in sufficient time to meet the 9 month Data Collection Form entry into the Federal Audit Clearing House if the County exceeds the reporting threshold in future years. Sincerely: Peggy Seyler County Clerk Texas County
When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local pa...
When we initially did this, I spoke with the director at the Federal Forestry Office in Jackson, MS. He told me we could purchase the fire truck because the fire department joined the National Forest. We did not realize that once we had permission we had to advertise in the local paper. The local paper did state in the weekly report that the Board had approved to purchase the truck with no feedback from any individual. We are aware of the correct process now and will adhere to that going forward.
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