Corrective Action Plans

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System Management concurs with the finding. The System experienced staffing turnover with respect to the position in-charge of this reporting requirement and has since delegated and implemented procedures to ensure future timely submissions. The person responsible for this corrective action is: Stev...
System Management concurs with the finding. The System experienced staffing turnover with respect to the position in-charge of this reporting requirement and has since delegated and implemented procedures to ensure future timely submissions. The person responsible for this corrective action is: Steven "Matt" Gillespie, Controller Southwest Louisiana Health Care System, Inc.
2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval...
2022-006 Education Stabilization Fund ? Assistance Listing No. 84.425 Recommendation: We recommend that all purchases are reviewed and approved, with part of that procedure being to review that the expenditures are allowable for the grant in which they are being recorded to. This review and approval should be documented so it is clear who reviewed it and when. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The School intends to ensure that all federal expenditures are reviewed and approved prior to purchase and prior to coding them to the federal program going forward. Name of the contact person responsible for corrective action: Verlon Laird Planned completion date for corrective action plan: 6/30/2023
FINDING 2021/2022-002: Airport Fund Capital Outlay and Capital Assets Response: Airport capital assets will be removed from the County capital assets & the depreciation schedule.
FINDING 2021/2022-002: Airport Fund Capital Outlay and Capital Assets Response: Airport capital assets will be removed from the County capital assets & the depreciation schedule.
FINDING 2021/2022-001:Airport Fund Response: Airport fund will be moved to a 7381 fund.
FINDING 2021/2022-001:Airport Fund Response: Airport fund will be moved to a 7381 fund.
Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2023, and subsequent years on time. Currently, management is working with the 2023 fiscal year financial statement audit and uniform guidance audit plan which take int...
Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2023, and subsequent years on time. Currently, management is working with the 2023 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 15, 2024.
The Coronavirus pandemic did significantly impede the ability to perform HQS inspections in the field. Management has reviewed and identified the cause of the condition. In June 2022 when the original 2021 finding was identified, procedures were strengthened to ensure that inspections are preforme...
The Coronavirus pandemic did significantly impede the ability to perform HQS inspections in the field. Management has reviewed and identified the cause of the condition. In June 2022 when the original 2021 finding was identified, procedures were strengthened to ensure that inspections are preformed in a timely manner. The contract administrator Joseph E. Mastrianni, Inc. is responsible for this corrective action. (James E. Mastrianni, President)
See Corrective Action Plan for chart/table.
See Corrective Action Plan for chart/table.
View Audit 54453 Questioned Costs: $1
Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee...
Subsequent to this issue being identified, our Director of Maintenance and Operations contacted the contractor and requested that this information be submitted as required. The contractor has since submitted the information. In the future, our Director of Maintenance and Operations or their designee will check to ensure that all contractors and subcontractors submit the required certified payrolls weekly. This will be done prior to the final payment for the associated job being released.
Condition: Reserve for Replacement deposits were not made according to the HUD Regulatory Agreement. Criteria: The HUD regulatory agreement requires monthly deposits of $1,721 to be made into the reserve account. Effect: The reserve for replacements account is underfunded by $12,047. Cause: The Proj...
Condition: Reserve for Replacement deposits were not made according to the HUD Regulatory Agreement. Criteria: The HUD regulatory agreement requires monthly deposits of $1,721 to be made into the reserve account. Effect: The reserve for replacements account is underfunded by $12,047. Cause: The Project is experiencing severe vacancies; therefore, cash flow is not sufficient to make the deposits. Recommendation: Consider obtaining additional federal or state funding to aid in cash flow issues as well as monitor operating expenses. Also, increase advertising for the Project. Views of Responsible Officials and Planned Corrective Action: Harbor View Housing Development Fund Co., Inc. agrees with the finding and the auditors' recommendations. The Project will implement the recommendations. As of January 4, 2023 the Project had made all of the required deposits.
The annual report will be corrected and resubmitted.
The annual report will be corrected and resubmitted.
View Audit 49421 Questioned Costs: $1
It was brought to our attention that we are unable to update our third transmittal to NSC due an uploading error with Jenzabar. Once we were notified of this error, we began communicating with NSC to find an alternative route to submit the third transmittal. The third transmittal was submitted but...
It was brought to our attention that we are unable to update our third transmittal to NSC due an uploading error with Jenzabar. Once we were notified of this error, we began communicating with NSC to find an alternative route to submit the third transmittal. The third transmittal was submitted but we later learned that the file was rejected. Unfortunately during that time, the notification of the error message was inadvertently overlooked due to the challenges we were faced with during the recovery period of Hurricane Ida. To mitigate this from occurring in the future, we have discussed changing how and when our enrollment transmittal data will be reported. Furthermore, we had participated in training and scheduled additional training opportunities with Jenzabar to create an errorless transmittal process.
During the Fall 2021 semester, the late disbursement of funds was the result of staff being displaced as a result of Hurricane Ida in which the University started on time but had to stop due to the hurricane and its impact. Several staff members were also impacted, and the departments were working ...
During the Fall 2021 semester, the late disbursement of funds was the result of staff being displaced as a result of Hurricane Ida in which the University started on time but had to stop due to the hurricane and its impact. Several staff members were also impacted, and the departments were working short staffed, which filtered into the Spring 2022 semester whereby there was an increase in the reduction of staff within the Office of Business and Finance.
It was brought to our attention that we are unable to update our third transmittal to NSC due an uploading error with Jenzabar. Once we were notified of this error, we began communicating with NSC to find an alternative route to submit the third transmittal. The third transmittal was submitted but...
It was brought to our attention that we are unable to update our third transmittal to NSC due an uploading error with Jenzabar. Once we were notified of this error, we began communicating with NSC to find an alternative route to submit the third transmittal. The third transmittal was submitted but we later learned that the file was rejected. Unfortunately, during that time, the notification of the error message was inadvertently overlooked due to the challenges we were faced with during the recovery period of Hurricane Ida. To mitigate this from occurring in the future, we have discussed changing how and when our enrollment transmittal data will be reported. Furthermore, we had participated in training and scheduled additional training opportunities with Jenzabar to create an errorless transmittal process.
View Audit 55858 Questioned Costs: $1
The School District has already made the request and received letter from ODE for the FY `23 audit period.
The School District has already made the request and received letter from ODE for the FY `23 audit period.
Corrective Action Plan Year Ended June 30, 2022 Finding 2022-003: (Significant Deficiency) AL# 97.036: Disaster Grants - Public Assistance (Presidentially Declared Disasters), Passed Thru the Oklahoma Department of Emergency Management, U.S. Department of Homeland Security, Award# PA-06-OK-PW-00187,...
Corrective Action Plan Year Ended June 30, 2022 Finding 2022-003: (Significant Deficiency) AL# 97.036: Disaster Grants - Public Assistance (Presidentially Declared Disasters), Passed Thru the Oklahoma Department of Emergency Management, U.S. Department of Homeland Security, Award# PA-06-OK-PW-00187, 2022 Condition: There were three instances in which an employee's pay rate used in calculating payroll expense was the current pay rate and not the pay rate in effective at the time the work was performed. Criteria or Specific Requirement: 2 CFR 200.403(g) states that costs must be adequately documented. Cause: Employees received pay increases between the time the service was performed and when costs were identified as being covered by the disaster grant. The pay rate used was the pay rate for those employees at the time the expenditures were identified. Effect: Not properly identifying the appropriate pay rates used in determining payroll expenses may cause the federal program to be overcharged. Corrective Action Plan: The City will implement the following steps: 1. The Parks and Recreation Department will immediately implement a process where the Parks & Grounds Superintendent (or designee) will review employee pay information that administrative staff prepares for entry into the federal grant website ensuring that it is properly formatted and accurately reflects the pay at the time the work was performed. 2. A procedure will be added to the FEMA section of the City's Grants Manual to include a second review to verify that the pay rates being used to determine payroll expenses are the rates that were in effect at the time the service was provided. This verification will be documented in the Grants database maintained by the Accounting Services Division.
Finding 57926 (2022-001)
Significant Deficiency 2022
The University did not have any prior audit findings with its equipment management, nor is there any questioned costs associated with this current year?s finding. The correction action plan for tagging equipment will include two components: (1) its current procedures will include additional training...
The University did not have any prior audit findings with its equipment management, nor is there any questioned costs associated with this current year?s finding. The correction action plan for tagging equipment will include two components: (1) its current procedures will include additional training of employees responsible for tagging equipment and; (2) a secondary physical review of a sample of equipment will be performed each month by the University?s internal auditor to ensure federal equipment is properly tagged.
FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) w...
FINDING 2022-0003 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219-987-4711 ext. 1113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: 1) At the beginning of each school year, Cooperative School Services (CSS) will issue step by step instructions regarding documentation of services to any school personnel providing services for non-public school students with Service Plans for Special Education. The instructions will include but not be limited to a list of current nonpublic school students on his/her caseload, Time and Effort (T&E) logs with examples, etc. The building principal will be asked to review and co-sign the completed T&E logs. (If there are additional students identified over the course of the school year, CSS will provide the appropriate information to any new service providers.) 2) During each school year, CSS will obtain the hourly rate (salary, benefits and other appropriate expenditures) for school personnel providing Special Education or Related Services to non-public school students from the school corporation Treasurer. 3) On monthly basis, the signed T&E logs will be submitted to the CSS office. The amount of federal Proportionate Share funds that can be claimed for each participating school corporation will be calculated by CSS and the school corporation Treasurer. 4) The school corporation will submit a claim to CSS for reimbursement for the funds expended to provide services for non-public school students at least twice per school year. CSS will submit the claim to the Fiscal Agent school corporation for reimbursement. The reimbursement claim will be paid through the Fiscal Agent school corporation?s school board procedures from the IDEA Proportionate Share funds. Anticipated Completion Date: March 31, 2023
FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post ope...
FINDING 2022-002 Contact Person Responsible for Corrective Action: Chris Richie Contact Phone Number: 219 987 4711 ext.113 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Cooperative School Services will implement the following procedures: o Post open position on IDOE site and other similar job sites that might be appropriate: print and save the posting/advertisement. o Post on Cooperative School Services website. o Advertise the position in a newspaper if it is a shortage area and few responses are anticipated through the posting on IDOE such that it might be a contracted position. Keep a copy of the advertisement. o Send posting to contracting companies/vendors if it is a shortage area and few responses are anticipated through posting on IDOE such that it might be a contracted position. Document contacts with the companies. o Hold interviews with any prospective staff member(s) and review qualifications. o Review the potential contract and salary/hourly rate of potential staff member(s) for non- contract company candidates and contracting company candidates. o If there is only one potential staff member and that person is available through contracting companies, inquire with other companies as to the rate for a comparable individual?s contract with their companies and/or other school districts to see what their rates are for the same position. o Make a determination about the person to hire based upon interviews, references, skills, experience, etc. o If using a contracting company, verify Suspension/Debarment status of the selected company. Have two (2) individuals within the CSS office review and verify the S/D status, then sign off on the S/D form provided through CSS after the vendor has completed the form. o Send letter to Fiscal Agent Superintendent and School Board seeking approval of contract. o Following board approval, sign contract and return to contracting company. o Check for returned contract, signed by representative of the company. o Send copies of fully signed contract to Fiscal Agent School Corporation Treasurer and CSS Bookkeeper. o Provide the CSS board with information regarding the contracting arrangements and the S/D status of the vendor. o Send copies of Susp/Debarment documentation to each corporation Attn: Supt and Treasurer with the spreadsheet of contracting information. Anticipated Completion Date: 3/31/23
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. ...
2022-1 Condition: Loss of Internal Controls over Credit Card: Steps to resolve: We will review the internal control procedures over credit cards and will implement more standardization in monthly credit card reconciliations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organiza...
2022-2 Condition: Deficiencies Noted in Examination of Section Eight (8) Tenant Files Steps to resolve: We will review the internal control procedures over tenant file re-certifications and documentation in relation to annual HQS inspections. We will implement more standardization in file organization of information and will review procedures concerning FSS escrow calculations. Management will implement procedures to clear this finding in FY 2023. Timeframe: By FYE December 31, 2023 Individual responsible for correction: Sandra Hudson, Executive Director
Views of Responsible Officials: We have streamlined and consolidated the payroll allocation file so that such manual errors will not occur in the future. We will also institute a monthly review process of employee timesheets, and the Executive Director will review and approve timesheets on a quarter...
Views of Responsible Officials: We have streamlined and consolidated the payroll allocation file so that such manual errors will not occur in the future. We will also institute a monthly review process of employee timesheets, and the Executive Director will review and approve timesheets on a quarterly basis.
Condition: For one of six (16.7%) procurements selected for testing exceeded the Simplified Acquisition Threshold ($250,000) and a cost or price analysis was not performed. Corrective Action Plan: EA recognizes that although key decision-makers were involved in this procurement decision and approval...
Condition: For one of six (16.7%) procurements selected for testing exceeded the Simplified Acquisition Threshold ($250,000) and a cost or price analysis was not performed. Corrective Action Plan: EA recognizes that although key decision-makers were involved in this procurement decision and approval, we did not follow the required procedures. To prevent this error in the future, we will review our procurement policy and confirm internal team ownership of the various required elements. Those internal teams will receive procurement training. Final signers will review and confirm that the required steps have taken place before finalizing a procurement. Responsible Person for Corrective Action Plan: Betsy Spore, Director of Finance and Accounting. Implementation Date for Corrective Action Plan: 09/01/2023
Condition: For all four subawards selected for testing, the identification of the award being Research and Development (R&D) was not noted. Further, for two of the four subawards selected for testing, there was missing information from the subaward including (1) Recipient DUNS number (2) Unique Fede...
Condition: For all four subawards selected for testing, the identification of the award being Research and Development (R&D) was not noted. Further, for two of the four subawards selected for testing, there was missing information from the subaward including (1) Recipient DUNS number (2) Unique Federal Award Identification Number (FAIN) (3) Assistance Listing number (4) Indirect Cost Rate. Lastly, one subaward did not include the following information: (a) Period of Performance of subaward (b) Amount of federal funds obligated and awarded (c) General terms and conditions of subaward (d) Federal award project description (e) Name of Federal awarding agency. Corrective Action Plan: EA recognizes that this required information must be provided to subrecipients. To prevent this error in the future, EA will design a cover page template including all required information. EA will confirm with Sikich that the form covers all requirements. EA will use this template for all subawards related to our grants. Responsible Person for Corrective Action Plan: Betsy Spore, Director of Finance and Accounting Implementation Date for Corrective Action Plan: 09/01/2023
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC t...
2022-001 Federal agency: U.S. Department of Housing and Urban Development Federal program title: Supportive Housing for the Elderly Section 202 CFDA Number: 14.157 Criteria or specific requirement: Expired Project Rental Assistance Contract (PRAC). Condition: The Corporation did not renew the PRAC timely. Context: The PRAC expired January 31, 2022, and was not renewed until November 7, 2022. Recommendation: The Corporation should ensure the PRAC is renewed on a timely basis annually. Action taken in response to finding: Managements acknowledges this finding and is taking steps to correct. Management has counseled HUD building management on the need for timely submissions of proposed budgets and contract completion. A master schedule has been set up and all budget submissions will now be reviewed by the Finance Department prior to submission. Name of contact person responsible for corrective action: Jeffrey Carraway
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prep...
FINDING 2022-004 Contact Person Responsible for Corrective Action: Auditor Contact Phone Number:812-265-8936 Views of Responsible Official: We Concur The Auditor will retain documentation and present to the Commissioners before submitting annual financial reports. Jefferson County will now also prepare a checklist for every preparation of all future ARPA reports due. Anticipated Completion Date: May 2024
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