Corrective Action Plans

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Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. Official Responsible fo...
Corrective Action Plan (CAP) Disagreement with Audit Finding: None Actions Planned in Response to Finding: The City will continue to review and approve adjusting journal entries as proposed by the auditor, as well as taking responsibility for the audited financial statements. Official Responsible for Ensuring CAP: Amy Mell, City Administrator Planned Completion Date for CAP: December 31, 2026 Plan to Monitor Completion of CAP: City Council
City of Springdale, Arkansas Corrective Action Plan Contact Name: Cody Loerts Contact Phone Number: 479-750-8114 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2025 Finding #2025-002 – Statement of Condition: The City did not submit the required annual Federal Financial Report (SF-425) to...
City of Springdale, Arkansas Corrective Action Plan Contact Name: Cody Loerts Contact Phone Number: 479-750-8114 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2025 Finding #2025-002 – Statement of Condition: The City did not submit the required annual Federal Financial Report (SF-425) to the FAA for the period under audit. Response: The City concurs with the finding. Management will implement additional controls related to reporting. The completion date for the above-mentioned corrective action was December 2026.
Management does not concur. Documentation was provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided and auditors did not request additional information. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided and auditors did not request additional information. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Rent reasonableness documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Rent reasonableness documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided and no further information was requested by auditors. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided and no further information was requested by auditors. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Adequate verification documentation existed and was provided. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Adequate verification documentation existed and was provided. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur. Documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur and asserts that complete documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Management does not concur and asserts that complete documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Planned Corrective Action: Management does not concur. Documentation or explanations were provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Inspector Supervisor
Planned Corrective Action: Management does not concur. Documentation or explanations were provided for all files tested. Expected Implementation Date: None required. Contact Person: Housing Inspector Supervisor
Planned Corrective Action: Management does not concur and asserts documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Planned Corrective Action: Management does not concur and asserts documentation was provided during fieldwork. Expected Implementation Date: None required. Contact Person: Housing Program Director
Planned Corrective Action: Management does not concur and requests review of documentation provided during fieldwork. Expected Implementation Date: None required; pending auditor review. Contact Person: Housing Program Director
Planned Corrective Action: Management does not concur and requests review of documentation provided during fieldwork. Expected Implementation Date: None required; pending auditor review. Contact Person: Housing Program Director
Planned Corrective Action: Management does not concur. Auditor had full system access and management was not asked for additional documentation. Expected Implementation Date: None required; pending auditor clarification. Contact Person: Chief Financial O icer
Planned Corrective Action: Management does not concur. Auditor had full system access and management was not asked for additional documentation. Expected Implementation Date: None required; pending auditor clarification. Contact Person: Chief Financial O icer
Planned Corrective Action: Management concurs. Excel formula error corrected and new year-end review procedure implemented. Expected Implementation Date: Implemented for FY2025 closeout.
Planned Corrective Action: Management concurs. Excel formula error corrected and new year-end review procedure implemented. Expected Implementation Date: Implemented for FY2025 closeout.
Planned Corrective Action: Management does not concur with this finding and requests audit trail review before finalization. Expected Implementation Date: No corrective action required pending auditor review. Contact Person: Chief Financial O icer
Planned Corrective Action: Management does not concur with this finding and requests audit trail review before finalization. Expected Implementation Date: No corrective action required pending auditor review. Contact Person: Chief Financial O icer
Lack of Quorum icient Board Membership and Planned Corrective Action: Management concurs with this finding. Formal notification to state appointing authority requesting expedited appointments. Communicated with HUD Miami Field O ice regarding interim compliance framework. Implemented commissioner te...
Lack of Quorum icient Board Membership and Planned Corrective Action: Management concurs with this finding. Formal notification to state appointing authority requesting expedited appointments. Communicated with HUD Miami Field O ice regarding interim compliance framework. Implemented commissioner term-expiration tracking system with advance notices. Held procurement/financial commitments pending board authorization where permissible. Expected Implementation Date: Ongoing; actions already implemented. Contact Person: Executive Director
Planned Corrective Action: Management does not concur with this finding. Management asserts that concerns regarding reconciliations were never communicated during the audit and requests auditor reconsideration pending documentation review. Expected Implementation Date: No corrective action required ...
Planned Corrective Action: Management does not concur with this finding. Management asserts that concerns regarding reconciliations were never communicated during the audit and requests auditor reconsideration pending documentation review. Expected Implementation Date: No corrective action required pending auditor reconsideration. Contact Person: Chief Financial O icer
Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly pu...
Finding 2025-004 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided to Child Nutrition and Purchasing staff. Procedures have been corrected to require an amount not to be exceeded on monthly purchase orders. Additional training has been provided to appropriate Child Nutrition staff as well as appropriate Federal Programs and Purchasing staff regarding documentation of suspension and debarment from SAM.gov. c. Anticipated Completion Date: Training was provided as soon as the deficiencies were brought to the attention of the
Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well ...
Finding 2025-003 a. Name of Contact Person Responsible for Corrective Action: Jeff Jones, Business Manager b. Corrective Action Planned: Additional Training has been provided during professional development sessions to keep in the forefront the importance of preventing conflicts of interest as well as possible nepotism as defined by Miss. Code Ann. § 25-1-53 and Miss. Code Ann. § 25-4-105(1). New hires are required to disclose possible conflicts of interest during the application process. Department heads making recommendations for hire are required to disclose if they are related to the person they are recommending for hire. c. Anticipated Completion Date: Training was provided in February, 2026, after disclosures were added to the employment applications in the human resource software asking the applicant to disclose if they are aware if they are related to anyone currently working in the district. As soon as the violation was identified, the Office of Child Nutrition at the Mississippi Department of Education was notified
Finding #2025-003: Payroll Error Responsible Individual: Debbie Sullivan, Fiscal Coordinator and Jennifer Brook, Chief Financial Officer Corrective Action Plan: The error resulted from a payroll system calculation issue. Future wage adjustments will be reviewed for potential similar errors. Anticipa...
Finding #2025-003: Payroll Error Responsible Individual: Debbie Sullivan, Fiscal Coordinator and Jennifer Brook, Chief Financial Officer Corrective Action Plan: The error resulted from a payroll system calculation issue. Future wage adjustments will be reviewed for potential similar errors. Anticipated Completion Date: October 31, 2026
Finding #2025-001: Financial Statement Preparation and Schedule of Expenditures of Federal Awards (SEFA) Responsible Individual: Debbie Sullivan, Fiscal Coordinator and Jennifer Brook, Chief Financial Officer Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorst...
Finding #2025-001: Financial Statement Preparation and Schedule of Expenditures of Federal Awards (SEFA) Responsible Individual: Debbie Sullivan, Fiscal Coordinator and Jennifer Brook, Chief Financial Officer Corrective Action Plan: It is more cost effective for the Organization to hire Ketel Thorstenson, LLP, a public accounting firm, to prepare the full disclosure financial statements as a part of the annual audit process. Management of the Organization has reviewed the financial statements and schedule of expenditures of federal awards prepared by Ketel Thorstenson, LLP. The financial statements and SEFA have been compared and reconciled to the internal records maintained by the Organization. Management and the board of directors has been given adequate opportunity to ask questions regarding the financial statements and note disclosures and have received sufficient responses from the auditors prior to final publication of the audited financial statements and SEFA. Management is satisfied that appropriate actions have been taken to allow them to take responsibility for the financial statements. Anticipated Completion Date: Ongoing
Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conflicts of interest, required contract claus...
Planned Corrective Action: Management plans to develop and formally adopt a comprehensive written procurement policy that aligns with the procurement requirements in 2 CFR 200.317–.326, including provisions addressing methods of procurement, competition, conflicts of interest, required contract clauses, and documentation standards for federally funded purchases. The policy will distinguish between micro-purchases, small purchases, sealed bids, competitive proposals, and noncompetitive procurements, and will specify the documentation required for each method. In addition, the District will establish and implement procedures to verify, prior to award, that all contractors and vendors for covered transactions are not suspended or debarred, typically by performing searches in SAM.gov or obtaining appropriate certifications, and will maintain printed or electronic evidence of those checks in the procurement file. The District will incorporate a procurement checklist or approval form that must be completed and signed by the procurement o􀀁icer and reviewer, a􀀁irming that required suspension and debarment verifications and other Uniform Guidance requirements were performed for each covered procurement. Management will also provide periodic training, at least annually, to sta􀀁 involved in procurement and grant administration on the Uniform Guidance procurement standards and suspension and debarment requirements, and will perform periodic internal reviews of a sample of federally funded procurements to confirm that the written policy and documentation requirements are consistently followed. Results of such reviews will be reported to management and the governing board to reinforce accountability and drive continuous improvement in the District’s internal control over federal awards.
Views of Responsible Officials: ACYPL concurs with the finding and is in the process of updating its Procurement Policy to reflect the current guidelines. The Procurement Policy will be reviewed and approved by the Board of Trustees at their July 27, 2026 meeting and implemented immediately.
Views of Responsible Officials: ACYPL concurs with the finding and is in the process of updating its Procurement Policy to reflect the current guidelines. The Procurement Policy will be reviewed and approved by the Board of Trustees at their July 27, 2026 meeting and implemented immediately.
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP: Michael Marshall, Board Se...
1. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Administration will add additional internal controls where the benefit exceeds the cost. 3. Official Responsible for Ensuring CAP: Michael Marshall, Board Secretary/Treasurer, is the official responsible for ensuring corrective action of the deficiency. 4. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. 5. Plan to Monitor Completion of CAP: The School Board will be monitoring this CAP.
2025-071a: EOHHS is actively reassessing the current MMIS system configuration and operational processes. In collaboration with Gainwell, a dedicated project is underway to strengthen controls and implement guardrails designed to prevent this from occurring in the future. Several potential solutions...
2025-071a: EOHHS is actively reassessing the current MMIS system configuration and operational processes. In collaboration with Gainwell, a dedicated project is underway to strengthen controls and implement guardrails designed to prevent this from occurring in the future. Several potential solutions are currently being evaluated and developed, with the goal of enhancing the system, oversight, and compliance. 2025-071b: The State is required to provide ongoing oversight and monitoring of CCBHC’s. EOHHS Program Integrity Unit has implemented an audit plan for all CCBHC’s. This plan includes review of historical records as well as on-site visits. Should any findings or questioned costs be identified, EOHHS will determine the appropriate corrective actions and reimburse the federal grantor, as necessary. 2025-071c: Given all CCBHC’s will be audited, any findings identified during an audit or investigation will be evaluated by EOHHS. If EOHHS concludes that a credible allegation of fraud exists, EOHHS will prepare the case record and submit a referral to MFCU for investigation and any subsequent action deemed appropriate. Anticipated Completion Dates: 2025-071a: January 2027 2025-071b: September 2027 2025-071c: Ongoing Contact Persons: Hector Rivera, Interdepartmental Project Manager, Executive Office of Health and Human Services hector.l.rivera@ohhs.ri.gov Lynn Doherty, Managed Care Compliance Officer, Executive Office of Health & Human Services lynn.doherty@ohhs.ri.gov
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