Corrective Action Plans

Browse how organizations respond to audit findings

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Management has implemented procedures to ensure compliance with the Regulatory Agreement to
Management has implemented procedures to ensure compliance with the Regulatory Agreement to
ensure required deposits to the residual receipts account are made within the appropriate time frame.
ensure required deposits to the residual receipts account are made within the appropriate time frame.
a. Comments on the Finding and Each Recommendation:
a. Comments on the Finding and Each Recommendation:
Management concurs with the finding that the 2021 reporting package was not submitted within the
Management concurs with the finding that the 2021 reporting package was not submitted within the
required time frame.
required time frame.
b. Action(s) Taken or Planned on the Finding
b. Action(s) Taken or Planned on the Finding
The Corporation has engaged a new auditing firm and implemented procedures to ensure timely
The Corporation has engaged a new auditing firm and implemented procedures to ensure timely
completion and submission of the annual reporting package. The 2021 package will be submitted in
completion and submission of the annual reporting package. The 2021 package will be submitted in
a. Comments on the Finding and Each Recommendation:
a. Comments on the Finding and Each Recommendation:
Management concurs with the finding that the 2021 reporting package was not submitted within the
Management concurs with the finding that the 2021 reporting package was not submitted within the
required time frame.
required time frame.
b. Action(s) Taken or Planned on the Finding
b. Action(s) Taken or Planned on the Finding
The Corporation has engaged a new auditing firm and implemented procedures to ensure timely
The Corporation has engaged a new auditing firm and implemented procedures to ensure timely
completion and submission of the annual reporting package.
completion and submission of the annual reporting package.
2022-003 a. Name of Contact Person Responsible for Corrective Action Name: Melanie Robinson Title: Finance Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in acc...
2022-003 a. Name of Contact Person Responsible for Corrective Action Name: Melanie Robinson Title: Finance Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training for appropriate personnel to ensure all time record documentation is properly signed in accordance with District policies and procedures. c. Anticipated Completion Date: 10/08/2024
2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make ...
2022-002 a. Name of Contact Person Responsible for Corrective Action Name: Mary Beth Sheffield Title: Child Nutrition Director Phone Number: 662-423-3206 b. Corrective Action Planned: The District will increase training to appropriate personnel and ensure all documentation is fully reviewed to make sure requirements are met before processing eligibility applications. c. Anticipated Completion Date: 10/08/2024
Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a...
Management’s Response (Unaudited) – The Community Development staff is in the process of preparing all outstanding FFATA reports and is developing a compliance checklist to ensure that these reports are filed timely. Corrective Action Plan (Unaudited) – The Community Development staff will create a checklist to ensure that these reports are filed timely once the agreements with the subrecipients have been approved.
Pulaski County will review the condition and work to adjust internal controls to insure proper reporting is completed as defined in the recommendation.
Pulaski County will review the condition and work to adjust internal controls to insure proper reporting is completed as defined in the recommendation.
Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.
Pulaski County will review the recommendations as presented and work to adjust internal controls to prepare SEFA information in accordance with the recommendations of the auditor.
Finding 503068 (2022-003)
Significant Deficiency 2022
Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance ...
Other- Significant Deficiency in Internal Control over Compliance with respect to record retention Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management continue to recruit for staff to fill the needed positions in the finance department as they continue to grow. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization is actively seeking to hire additional staffing for the finance department. It has currently been operated on a parttime basis and our growth has exceeded that capacity. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: December 31, 2024 If the U.S. Department of Treasury has questions regarding this plan, please call John C. Jones at 419- 720-4281.
Finding 503067 (2022-002)
Significant Deficiency 2022
Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in ...
Reporting Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that reports are prepared and reviewed by separate individuals. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will add a layer of review for the prepared reports prior to submission to the grantor. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: October 31, 2024
Finding 503066 (2022-001)
Significant Deficiency 2022
Procurement, Suspension & Debarment Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management implement policies and procedures over procurement and suspension and debarment under Uniform Grant Guidance going forward. Explanation o...
Procurement, Suspension & Debarment Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: We recommend that management implement policies and procedures over procurement and suspension and debarment under Uniform Grant Guidance going forward. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization will implement a policy and procedure over procurement and suspension and debarment under Uniform Grant Guidance. Name of the contact person responsible for corrective action: John C. Jones, President and CEO Planned completion date for corrective action plan: September 30, 2024
We are in receipt of the Findings required to be reported for COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498. In its Provider Relief reporting submission for the year ended June 30, 2021, the District initially selected option 1 for the method of reporting lost revenues. Howe...
We are in receipt of the Findings required to be reported for COVID19 Provider Relief Fund Federal Assistance Listing Number 93.498. In its Provider Relief reporting submission for the year ended June 30, 2021, the District initially selected option 1 for the method of reporting lost revenues. However, the District excluded a certain nursing home that was not owned for the full period of availability, and we determined that option 3 would have been the more appropriate reporting option to select. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set for by HRSA for future reporting periods. The District will update the lost revenue option and reported values in the reporting period completed prior to the March 31, 2023 deadline. As deemed necessary, the District will modify policies and procedures over federal grant reporting. The CFO, Scott McCluskey, is responsible to oversee and implement the corrective action plan. The corrective action plan was implemented prior to March 31, 2023.
See Corrective Action Plan table/chart.
See Corrective Action Plan table/chart.
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