Corrective Action Plans

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Ensure that payroll taxes are paid within the required period to prevent financial losses.
Ensure that payroll taxes are paid within the required period to prevent financial losses.
Regularly report progress on payroll tax compliance to relevant stakeholders, including management and the board of directors.
Regularly report progress on payroll tax compliance to relevant stakeholders, including management and the board of directors.
Encourage a culture of continuous improvement in payroll tax compliance.
Encourage a culture of continuous improvement in payroll tax compliance.
Periodically review and update internal controls and procedures to adapt to changing regulations or organizational needs.
Periodically review and update internal controls and procedures to adapt to changing regulations or organizational needs.
Timeline: Implement the action plan as soon as possible, with a focus on immediate improvements in payroll tax compliance. Continuously monitor progress and make necessary adjustments.
Timeline: Implement the action plan as soon as possible, with a focus on immediate improvements in payroll tax compliance. Continuously monitor progress and make necessary adjustments.
Responsibility: Assign specific individuals or departments responsible for each action item in the plan, and establish clear lines of accountability.
Responsibility: Assign specific individuals or departments responsible for each action item in the plan, and establish clear lines of accountability.
Resources: Allocate the necessary resources, including personnel, technology, and training, to ensure the successful implementation of the action plan.
Resources: Allocate the necessary resources, including personnel, technology, and training, to ensure the successful implementation of the action plan.
Constraints: Consider any budgetary or resource constraints when implementing the plan, and seek approval for additional resources if needed.
Constraints: Consider any budgetary or resource constraints when implementing the plan, and seek approval for additional resources if needed.
By following this action plan, AYUDA can improve its internal controls, ensure timely and accurate payroll tax payments, and reduce the risk of incurring significant penalties. It's essential to monitor progress and maintain a commitment to compliance with payroll tax regulations
By following this action plan, AYUDA can improve its internal controls, ensure timely and accurate payroll tax payments, and reduce the risk of incurring significant penalties. It's essential to monitor progress and maintain a commitment to compliance with payroll tax regulations
Finding 11224 (2022-011)
Significant Deficiency 2022
The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. Reports have been submitted to the U.S Treasury on a timely basis.
The City has changed the process to submit their Quarterly reports. Reports are reviewed by the Grants Administration Department and Finance Department before they are submitted. Reports have been submitted to the U.S Treasury on a timely basis.
Name of contact person responsible for corrective action: Donald R. Bourgeois III Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place and The Parish will emphasize federal procurement guidelines. Anticipated completion da...
Name of contact person responsible for corrective action: Donald R. Bourgeois III Corrective action planned: The Parish will review the policies and procedures to ensure that proper internal controls are in place and The Parish will emphasize federal procurement guidelines. Anticipated completion date: December 31, 2023
View Audit 14966 Questioned Costs: $1
Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form a...
Finding No. 2022-002: Annual Audit Submission Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit period. The due date for the submission was July 31, 2023. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings . Corrective Action: Management identified this occurrence as one time and will meet timeliness standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31, 2024
Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standar...
Finding No. 2022-001: Financial Reporting Assistance Listing Program Title and Number: All Federal Agency: All Pass-through Entity: All Description of Finding: In fiscal year 2022, the Organization 's accounting processes and internal controls over financial reporting did not meet timeliness standards. As a result, the financial close process including the grant schedule was not completed within the standard period. Statement of Concurrence or Nonconcurrence: Management agrees with the auditors' findings. Corrective Action: Management identified the prior year occurrences as one time and will meet timelmess standards in subsequent fiscal years. Name of Contact Person: Mark E. Kovitch, CFO mkovitch@NewOppinc.org 203-575-4293 Projected Completion Date: July 31 , 2024
Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joan...
Finding ref number: 2022-002 Finding caption: The Housing Authority had inadequate internal controls for ensuring compliance with the Housing Quality Standards inspection requirements of its Section 8 Housing Assistance Payments Program. Name, address, and telephone of Authority contact person: Joanna Tepley, Finance Director 1555 S. Methow Street Wenatchee, WA 98801 Corrective action the auditee plans to take in response to the finding: For 2022, CCWHA resumed annual inspections of leased units assigning an inspection month to each property. We acknowledge that in this transition some units, due to tenant refusal and rescheduling were not inspected within the annual timeline as understood by the State Auditor’s Office. CCWHA has taken the following actions: 1) Timely Inspections: We have reviewed and revised our inspection scheduling procedures to ensure timely inspections for all leased units. This includes implementing a system to track and manage inspection deadlines and notifying tenants in advance to facilitate the process. 2) Documentation Enhancement: Our documentation procedures have been enhanced to maintain a comprehensive record of all inspections. This includes creating a centralized database to store digital inspection reports, dates, and any necessary follow-up actions, ensuring that we can readily demonstrate compliance with HQS requirements. 3) Staff Training: Housing Authority staff responsible for conducting inspections have undergone additional training to reinforce the importance of timely and thorough assessments. This training emphasizes the significance of complying with federal HQS standards and maintaining accurate records. 4) Quality Assurance Reviews: We have established a quality assurance review process to periodically assess our inspection procedures. This will involve internal reviews and, where appropriate, seeking external input to ensure the effectiveness and accuracy of our inspection processes. We understand the critical nature of complying with HQS requirements to maintain a safe and healthy living environment for our tenants. We are committed to continuously improving our inspection processes. Anticipated date to complete the corrective action: Complete and on-going
Finding 10996 (2022-013)
Significant Deficiency 2022
The City will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
The City will strive to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after the fiscal year end for all future funds received from the federal government.
Finding 10995 (2022-004)
Material Weakness 2022
A written release from the requirement to make reserve deposits will be obtained from HUD.
A written release from the requirement to make reserve deposits will be obtained from HUD.
View Audit 14834 Questioned Costs: $1
A written release from the requirement to make reserve deposits will be obtained from HUD.
A written release from the requirement to make reserve deposits will be obtained from HUD.
View Audit 14834 Questioned Costs: $1
The Corporation is aware of the delays and will file the data collection form for 2022 as soon as the Corporation receives the audit report. The 2023 audit is expected to be completed timely and long before the nine-month DCF filing deadline.
The Corporation is aware of the delays and will file the data collection form for 2022 as soon as the Corporation receives the audit report. The 2023 audit is expected to be completed timely and long before the nine-month DCF filing deadline.
The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame. Contact Information Allen Ruffles, Treasurer ...
The County has hired new staff, which are continuing to go through training and is working through implementation issues with the new software. This should allow the County to file the 2023 single audit reporting package in the required time frame. Contact Information Allen Ruffles, Treasurer County of Otsego 197 Main Street Cooperstown, New York 13326 rufflesa@otsegocounty.com
Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed ...
Findings and Questioned Costs Relating to Federal Awards: Insufficient Controls Related to the Application of Indirect Costs Rates Management will enhance procedures related to indirect costs rates matters, including accounting and review process. A Standard Operating Procedure will be developed to address key tasks, responsible parties, and oversight activities. Management expects this SOP to be completed and implemented on or before June 2024.
Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are fol...
Findings and Questioned Costs Relating to Federal Awards: Late Single Audit Submission, Reporting Management submitted single audit reports up to fiscal year 2022. In order to address the root cause for this finding, management performed the following actions: • Management audit contracts are followed up directly by CFO to ensure timely execution to ensure audits are timely completed and planned. • Management enhancements to the finance function, such as accounting closing checklists, accounting closing meetings and reconciliation processes, among other actions, should improve the timing of audit results. Additional resources (consultants) were hired to assist in the audit process to ensure external auditors have information on a timely basis. In order to ascertain that basic and recurrent information requested by auditors is ready, management prepared an updated list of information normally requested and prepared a OneDrive (cloud backup storage) where all information will be archived and ready to be delivered to the auditors as requested. This should provide the efficiency and agility to response to auditors in a timely manner. Management expects to achieve full compliance of pending Single Audit reports’ issuance on or before August 2024.
Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get curre...
Findings and Questioned Costs Relating to Federal Awards: Federal Funding Accountability and Transparency Act (FFATA), Reporting DEDC’s Finance Department with the assistance of the Human Resources Department submitted the FFATA Reports that were not filed in previous years, in order to get current in the FFATA reporting requirements during the month of September 2022. Thereafter, DEDC has been able to submit FFATA reports as required. In DEDC Reporting SOP, the submission deadlines have been established, as well as the personnel responsible for its completion. To fully mitigate the finding, an SOP related solely to FFATA reports was prepared and implemented, including the following details: parties responsible for preparing and submitting reports, management oversight in the process and the process to ensure timely submission as per requirements. The SOP details responsible parties with proper segregation of duties for preparation and review and DEDC’s oversight to ascertain quality and timeliness of submittals. The SOP was shared with Finance and Programmatic resources and a training session was provided to all parties involved in the procedure. These activities were completed during the month of May 2023, which should significantly enhance controls for subsequent periods.
Refer to finding 2022-001 for the views of responsible officials and planned corrective actions.
Refer to finding 2022-001 for the views of responsible officials and planned corrective actions.
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