FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
60,097
In database
Filtered Results
56,878
Matching current filters
Showing Page
395 of 2276
25 per page

Filters

Clear
Finding 1205906 (2024-005)
Material Weakness 2024
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512
Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefo...
Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefore, the accounting close processes are being improved in order to be completed by September of each fiscal year and issue the Single Audit on or before March 31 of the following fiscal year (nine months after each year end). • Compliance Calendar Implementation – Develop a formal compliance calendar to close its accounting books on September 30 and issuing the financial statements by March 31. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date March 31, 2027
View Audit 397711
Finding 1205859 (2024-003)
Material Weakness 2024
Juneau Housing First Collaborative
AK
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.326
2024-003 – Significant Deficiency in Internal Control over Compliance and Other Matters – Special Tests and Provisions Name of Contact Person: Mariya Lovishchuk, Development Director Corrective Action: This was a clerical error issue. Davis Bacon Wages were paid throughout the entire project and cer...
2024-003 – Significant Deficiency in Internal Control over Compliance and Other Matters – Special Tests and Provisions Name of Contact Person: Mariya Lovishchuk, Development Director Corrective Action: This was a clerical error issue. Davis Bacon Wages were paid throughout the entire project and certified payroll was provided. However, the original construction contract did not include the correct prevailing wage language. Prevailing wages requirement was discussed and agreed upon prior to issuance of contract, but wrong language was inserted by mistake. Upon discovery of the wrong language, contract amendment was immediately issued to rectify. Proposed Completion Date: Already complete
View Audit 397618
Finding 1205854 (2024-003)
Material Weakness 2024
Alaska Native Women's Resource Center
AK
Cash Management § 200.305
MANAGEMENT WILL ENSURE THAT ALL FUTURE GRANT DRAWDOWNS ARE RETAINED IN THE BANK UNTIL SPENT ON ALLOWABLE GRANT EXPENSES.
MANAGEMENT WILL ENSURE THAT ALL FUTURE GRANT DRAWDOWNS ARE RETAINED IN THE BANK UNTIL SPENT ON ALLOWABLE GRANT EXPENSES.
View Audit 397597
Finding 1205853 (2024-002)
Material Weakness 2024
Alaska Native Women's Resource Center
AK
§ 200.512
MANAGEMENT WILL ENSURE THAT FUTURE AUDITS ARE COMPLETED TIMELY.
MANAGEMENT WILL ENSURE THAT FUTURE AUDITS ARE COMPLETED TIMELY.
View Audit 397597
Finding 1205815 (2024-008)
Material Weakness 2024
City of Tower, Minnesota
MN
Cash Management
There is now a new Clerk/Treasurer in place who is aware of the federal reimbursement requirements and will not allow reimbursement requests be made prior to the vendor receiving payment.
There is now a new Clerk/Treasurer in place who is aware of the federal reimbursement requirements and will not allow reimbursement requests be made prior to the vendor receiving payment.
View Audit 397558
Finding 1205814 (2024-007)
Material Weakness 2024
City of Tower, Minnesota
MN
Reporting
There is now a new Clerk/Treasurer in place who is aware of the federal award tracking requirements and will keep a current listing of federal award information.
There is now a new Clerk/Treasurer in place who is aware of the federal award tracking requirements and will keep a current listing of federal award information.
View Audit 397558
Finding 1205813 (2024-006)
Material Weakness 2024
City of Tower, Minnesota
MN
Management will better plan construction projects and secure alternate funding to ensure cash flows sufficient to fulfill compliance requirements.
Management will better plan construction projects and secure alternate funding to ensure cash flows sufficient to fulfill compliance requirements.
View Audit 397558
Finding 1205812 (2024-005)
Material Weakness 2024
City of Tower, Minnesota
MN
Procurement, Suspension & Debarment
Management will ensure purchases and construction projects are made in compliance with Minnesota Statute Sec 471.345.
Management will ensure purchases and construction projects are made in compliance with Minnesota Statute Sec 471.345.
View Audit 397558
Finding 1205811 (2024-004)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
Management will research and clean up the old outstanding items, create a new general ledger account and reconcile all accounts on a monthly basis.
Management will research and clean up the old outstanding items, create a new general ledger account and reconcile all accounts on a monthly basis.
View Audit 397558
Finding 1205810 (2024-003)
Material Weakness 2024
City of Tower, Minnesota
MN
Reporting Internal Control / Segregation of Duties
Management will evaluate the cost benefit of making cash to accrual adjusting entries on an annual basis.
Management will evaluate the cost benefit of making cash to accrual adjusting entries on an annual basis.
View Audit 397558
Finding 1205809 (2024-002)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
Management is aware of the finding and has concluded that it is not economically feasible to correct this finding. Management will rely on oversight by the Mayor and City Council to monitor this condition.
Management is aware of the finding and has concluded that it is not economically feasible to correct this finding. Management will rely on oversight by the Mayor and City Council to monitor this condition.
View Audit 397558
Finding 1205808 (2024-001)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
For now, the City accepts the degree of risk associated with this condition and thoroughly reviews a draft of the financial statements, footnote disclosures, and supplementary information prior to issuance. Management will engage the audit firm to prepare drafts of its annual financial statements an...
For now, the City accepts the degree of risk associated with this condition and thoroughly reviews a draft of the financial statements, footnote disclosures, and supplementary information prior to issuance. Management will engage the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with the regulatory basis of accounting.
View Audit 397558
Finding 1205800 (2024-001)
Material Weakness 2024
Town of Akron
CO
Material Weakness Internal Control / Segregation of Duties
The Town has implemented a process whereas the Town Manager and Board of Trustees review all federal or state grant agreements to verify whether the grant agreement outlines a CFDA number in determining whether the funds are related to federal awards.
The Town has implemented a process whereas the Town Manager and Board of Trustees review all federal or state grant agreements to verify whether the grant agreement outlines a CFDA number in determining whether the funds are related to federal awards.
View Audit 397536
Finding 1205797 (2024-017)
Material Weakness 2024
City of Mission
TX
Cash Management Reporting Significant Deficiency
The City will implement formal review and approval process for reimbursement requests within grant management policy; and require documentation (signatures/dates) to evidence compliance. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman, Finance Director ...
The City will implement formal review and approval process for reimbursement requests within grant management policy; and require documentation (signatures/dates) to evidence compliance. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman, Finance Director Timeline to Complete: Estimated June 2026
View Audit 397522
Finding 1205796 (2024-016)
Material Weakness 2024
City of Mission
TX
Procurement, Suspension & Debarment
The City will integrate suspension and debarment verification into purchasing workflow; require verification prior to purchase order approval; and update procurement policy to clearly define compliance requirements and documentation standards. Responsible Officials: Michael Elizalde, Grants & Strate...
The City will integrate suspension and debarment verification into purchasing workflow; require verification prior to purchase order approval; and update procurement policy to clearly define compliance requirements and documentation standards. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Crissy Cantu, Purchasing Manager Timeline to Complete: Estimated June 2026.
View Audit 397522
Finding 1205794 (2024-019)
Material Weakness 2024
City of Mission
TX
Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency
The City will incorporate verification of grant-funded assets into year-end closing process; require asset reconciliation between Finance Department, Grants Department, and Funding Agency asset records (if provided); and maintain item-level tracking of grant-funded assets. Responsible Officials: Mic...
The City will incorporate verification of grant-funded assets into year-end closing process; require asset reconciliation between Finance Department, Grants Department, and Funding Agency asset records (if provided); and maintain item-level tracking of grant-funded assets. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman Finance Director Timeline to Complete: Estimated December 2026
View Audit 397522
Finding 1205793 (2024-018)
Material Weakness 2024
City of Mission
TX
Eligibility Reporting Significant Deficiency
The City will establish centralized grant deadline calendar and grant compliance checklist for all programs; assign all grant monitoring responsibility to Grants Department; and incorporate compliance requirements into formal grant management policy. Responsible Officials: Michael Elizalde, Grants &...
The City will establish centralized grant deadline calendar and grant compliance checklist for all programs; assign all grant monitoring responsibility to Grants Department; and incorporate compliance requirements into formal grant management policy. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director Timeline to Complete: Estimated June 2026.
View Audit 397522
Finding 1205774 (2024-003)
Material Weakness 2024
City of Chickasha, Oklahoma
OK
Procurement, Suspension & Debarment Eligibility Reporting § 200.512
Views of Responsive Officials of Auditee: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financ...
Views of Responsive Officials of Auditee: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financial staff positions, which impacted continuity and the timely completion of audit-related activities. At the same time, management would like to highlight the significant progress that has been made in addressing this issue. Over the past six months, the City has successfully completed two fiscal year audits, representing meaningful advancement toward eliminating the audit backlog. Management is committed to continuing this progress and has established a plan to return to full compliance with reporting deadlines. The City anticipates being fully current beginning with the FY-2027 audit cycle and will continue implementing process improvements and ensuring staffing stability to support timely audit completion. Management understands the importance of timely reporting, particularly as it relates to maintaining eligibility for federal funding and will prioritize adherence to all applicable deadlines moving forward.
View Audit 397519
Finding 1205772 (2024-004)
Material Weakness 2024
Midwest Organic Association Inc
WI
Reporting
Agency: U.S. Department of Agriculture Responsible Person, Title: Cori Skolaski, ED Completion date: 2026 Agency Response: Concur Corrective Action Plan: The Association will file reports timely for the year ended December 31, 2025 and any future years.
Agency: U.S. Department of Agriculture Responsible Person, Title: Cori Skolaski, ED Completion date: 2026 Agency Response: Concur Corrective Action Plan: The Association will file reports timely for the year ended December 31, 2025 and any future years.
View Audit 397509
Finding 1205763 (2024-002)
Material Weakness 2024
Missoula County
MT
Reporting
Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Ac...
Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Account Adjustments including the Schedule of Expenditures of Federal Awards Missoula County will begin with FY25 year-end financial reporting to provide additional training to all staff related to Financial Statement reporting. Due to staffing issues, an accounting firm will continue to support Missoula County staff in meeting deadlines with accurate information. A thorough review of all practices, policies and procedures will continue over the next fiscal year to ensure key control activities are in place. Each staff person involved with Financial Reporting will be trained on the key control activities and their importance. This information has been used in implementing a new Financial Software application which allows for business process workflows to aid departments in completing financial transactions accurately. The business process workflows include appropriate internal controls and review steps to ensure accuracy of entries. In addition, a new process for tracking monthly, quarterly and year end adjustments will be implemented. This process includes a second individual to review the year end reports for completeness, adherence to GAAP and monitoring of information reported on the Schedule of Expenditures of Federal Awards. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026 Finding 2024-002 – U.S. Department of Treasury COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)-ALN 21.027 Reporting Missoula County has implemented a dual control process over CSLFRF reporting. Prior to quarterly reporting, the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department expenditures. At the end of the quarter, after all months have closed and prior to Treasury reporting, an additional review of prior quarter activity will occur to ensure any reclassification journals have been noted to ensure prior quarter reports can be updated. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026
View Audit 397500
Finding 1205742 (2024-005)
Material Weakness 2024
Excelsior Springs Hospital
MO
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Hospital is currently working on a plan to file all audit reports for the subsequent fiscal year ended September 30, 2025, before their required reporting due date of June 30, 2026.
Corrective Action Plan: The Hospital is currently working on a plan to file all audit reports for the subsequent fiscal year ended September 30, 2025, before their required reporting due date of June 30, 2026.
View Audit 397466
Finding 1205735 (2024-001)
Material Weakness 2024
County of Coos, New Hampshire
NH
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking § 200.303
The county will implement a formal reconciliation process between grant tracking spreadsheets and the General Ledger. This reconciliation will be performed at minimum quarterly (when most grants are submitted) and shall include: 1. Documented Comparison: A side-by-side verification of total expendit...
The county will implement a formal reconciliation process between grant tracking spreadsheets and the General Ledger. This reconciliation will be performed at minimum quarterly (when most grants are submitted) and shall include: 1. Documented Comparison: A side-by-side verification of total expenditures and revenues per grant on amounts reported within the general ledger and amounts included on subsidiary tracking spreadsheets. This verification (crosswalk) should include specific general ledger account numbers used for tracking revenues and expenditures. 2. Supervisory Review: Reconciliations should be reviewed and signed off by a person independent of the spreadsheet preparation 3. System Integration: In January 2025, the County implemented a new ERP software system, which offers a grant module and features to identify grant items to help eliminate reliance on manual “shadow” systems or spreadsheets.
View Audit 397440
Finding 1205604 (2024-003)
Material Weakness 2024
Medina County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
Finding Number: 2024-003 Planned Corrective Action: Medina County acknowledges the deficiencies identified related to procurement documentation and suspension and debarment compliance under the Federal Transit Cluster. To address these issues, the County has implemented the following corrective acti...
Finding Number: 2024-003 Planned Corrective Action: Medina County acknowledges the deficiencies identified related to procurement documentation and suspension and debarment compliance under the Federal Transit Cluster. To address these issues, the County has implemented the following corrective actions: 1. Suspension and Debarment Verification Controls Effective immediately, prior to execution of any covered transaction funded in whole or in part with federal funds that is expected to equal or exceed $25,000, the Transit Department will verify vendor eligibility by performing a search of the System for Award Management (SAM.gov). Evidence of the SAM search, including the date performed and results, will be retained in the procurement file. In addition, all federally funded procurement contracts will include a standard suspension and debarment certification clause, or alternatively, a signed vendor certification will be obtained and retained when applicable. 2. Standardized Procurement Documentation The County will implement a standardized procurement checklist to be completed for all Transit procurements. This checklist will require documentation of: o The rationale for the method of procurement o The basis for contractor selection or rejection o The selection of contract type o The basis for contract price Completed checklists and supporting documentation will be maintained as part of the official procurement file in accordance with 2 CFR § 200.318 and the Medina County Transit Purchasing Policies and Procedures Manual. 3. Supervisory Review and Oversight The Transit Director, or designee, will perform a documented supervisory review of each procurement file prior to contract execution to ensure all required federal and County documentation is complete. No procurement will proceed without evidence of this review. 4. Training and Accountability Staff involved in Transit procurement activities will receive refresher training on federal procurement requirements, including suspension and debarment and procurement documentation standards. Compliance with these procedures will be monitored on an ongoing basis. Anticipated Completion Date: Implemented immediately and fully operational by March 31, 2026 Responsible Contact Person: Shannon Rine, Transit Director
View Audit 397291
Finding 1205410 (2024-007)
Material Weakness 2024
City of Dunkirk Housing Authority
NY
HUD Housing Programs
2023-007 Material Weakness: See finding 2024-007. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to better establish policies and procedures to ensure compliance with the grant requisition processes. Management’s response: The Authority has ...
2023-007 Material Weakness: See finding 2024-007. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to better establish policies and procedures to ensure compliance with the grant requisition processes. Management’s response: The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management is evaluating its processes and procedures related to grant requisitions and is planning on implementing procedures to ensure grants are requisitioned in the future. Additionally, management plant to work with its newly hired fee accountant in the future to ensure grant funds are properly requisitioned.
View Audit 397084
Finding 1205409 (2024-005)
Material Weakness 2024
City of Dunkirk Housing Authority
NY
HUD Housing Programs Reporting
2023-005 Material Weakness: See finding 2024-005. Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Managem...
2023-005 Material Weakness: See finding 2024-005. Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Management’s response: The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its submissions were not timely. Management engaged the services of a fee-accountant subsequent to year-end who will assist with these submission going forward. In order to submit and ensure integrity of the unaudited financial statements, the bank accounts reconciliations needed to be completed and account analysis performed. Management will continue to prioritize and remediate outstanding compliance obligations and develop a compliance catch-up plan to ensure timely account reconciliation and account analysis in the future. The fee accountant was not re-engaged to perform bank reconciliations and account analysis for the year ended June 30, 2025 until after June 30, 2025 year end. As a result, management expects this to be a repeat finding in the June 30, 2025 audit.
View Audit 397084
« 1 393 394 396 397 2276 »