Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
56,232
In database
Filtered Results
53,247
Matching current filters
Showing Page
407 of 2130
25 per page

Filters

Clear
Planned Corrective Action: Current policy and procedure in place will be followed. The grant accountant and food compliance officer will review Summer Food Service Program sites and reimbursements prior to the completion of the SFSP program period each year.
Planned Corrective Action: Current policy and procedure in place will be followed. The grant accountant and food compliance officer will review Summer Food Service Program sites and reimbursements prior to the completion of the SFSP program period each year.
View Audit 366736 Questioned Costs: $1
By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity,...
By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis o...
Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis of accounting and be supported by financial statements and schedule of expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause The finding was the result of an oversight in updating the (SF) reports with additional explanatory notes. While the original reports were submitted on time, we received a reimbursement from a vendor after submission. This required the reports to be updated and resubmitted to reflect the returned funds and to maintain accurate records for the awarding agency. Action Taken A standard operating procedure (SOP) has been developed for identifying and documenting post-submission changes (e.g., vendor reimbursements or corrections). A secondary review process is now in place to ensure all SF reports are checked for completeness, including necessary notes, before submission or resubmission. Ongoing refresher training has been completed with the funding source training and technical services in August 2025 to reinforce staff understanding and compliance with reporting standards. These measures are designed to prevent recurrence of similar issues and ensure full compliance with all financial reporting requirements moving forward.
Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ...
Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ensure compliance and accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: To prevent miscoding of expenses, we implemented a change in the prior fiscal year to allocate all CACFP-related expenses to a distinct program code. This ensures that CACFP costs are tracked independently and not charged to direct programs. Root Cause Reconciliation of the reimbursement from USDA can vary on the reimbursement of the cost of food. Where there is less cost than reimbursement we are reconciling the overage to staff wages of kitchen staff and supplies for the kitchen at the end of the year instead of monthly. Action Taken Reconciliation of the monthly reimbursement amount from CACFP to the food expenses will be reviewed each month by the 10th (for the following month) and reconciliation to the appropriate programs will be journal entries and included in the monthly review of revenue and expenses.
Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...
Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous year, fiscal staff have received additional training on processing of receivables for accrual accounting, eliminating errors in the recognition of revenue in reimbursement grant funding. Root Cause Oversight in the reconciliation steps of moving money to unearned revenue at the end of the year. Action Taken Research and training have taken place for fiscal staff to better understand the unearned revenue documentation and process. Additional training and support will be implemented at year end recognizing all revenue and account balances.
Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved ...
Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved in advance by USDA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: The Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. This concern was found in late 2024 and was corrected immediately with transfers happening in October 2024. Moving forward the transfer to the reserve account happened on a monthly basis in conjunction with the mortgage payment. OCCDA has met the account balance requirements for the reserve accounts which currently have $65,392.10.
Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025
Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025
Corrective Action: 4-C will implement procedures for tracking and documenting matching contributions. Responsible for Corrective Action: Executive Director, Business Manager Anticipated Completion Date: 12/31/2025
Corrective Action: 4-C will implement procedures for tracking and documenting matching contributions. Responsible for Corrective Action: Executive Director, Business Manager Anticipated Completion Date: 12/31/2025
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends additional internal scrutiny and controls surrounding applicable compliance requirements when there is a change in policies and procedures, such as the change...
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends additional internal scrutiny and controls surrounding applicable compliance requirements when there is a change in policies and procedures, such as the change in effective indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ecostudies’ policy has always been to use the NICRA rate at the start of an agreement (or when we start working on the project) through the course of the agreement/task order’s performance period, even when a NICRA rate changes during the performance period. This policy was based on discussions with other non-profit organizations with federal awards. During the FY 2024 audit we raised this issue with CLA to receive clarification and guidance. Our understanding from that discussion was that CLA agreed that our policy was acceptable and appropriate. Our corrective action will be to work with each federal partner to ensure there is clear documentation of the direct and indirect costs in the agreement. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025
View Audit 366729 Questioned Costs: $1
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends regular review of the Organization's procurement policies to ensure they continue to meet procurement standards, as set by Uniform Guidance, and they continue...
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends regular review of the Organization's procurement policies to ensure they continue to meet procurement standards, as set by Uniform Guidance, and they continue to be consistently implemented. CLA also recommends reviewing internal controls surrounding procurements to ensure they are sufficient to prevent noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in April 2024 upon receipt of our FY 2022 audit and further amended in August 2024 during FY 2023 audit to update internal procurement policies to match Uniform Guidance requirements. We believe these corrective actions would have captured most, if not all, of the incidents in February and March 2024 that contributed to this repeat finding. That said we will continue to regularly review the Organization’s procurement policies to ensure they meet procurement standards. We also aim to implement an annual internal control review to ensure they are sufficient to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/01/2025
View Audit 366729 Questioned Costs: $1
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...
Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025
Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation o...
Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation of a rent reasonableness policy and process. To support this effort, we entered into a contract with MRI to provide us with the rent reasonableness software. Last year we supplied MRI with the necessary property addresses and zip codes to begin the analysis. Due to the complexity of the implementation and the volume of data required, the setup process took time. We are now actively incorporating rent reasonableness determinations into all tenant files during annual recertifications and interims. With nearly 700 families in our program, this is an ongoing process, but significant progress has been made. Our team is fully committed to ensuring full compliance with HUD regulations, and we continue to work diligently toward that goal. In addition, to ensure continued compliance and to maintain the integrity of our files, the HCV Supervisor will be conducting weekly audits. This internal quality control measure helps us identify and address any inconsistencies or issues in a timely manner.
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify...
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify changes in enrollment. Jenzabar has intergraded process that updates the R2T4 withdraw date based on the date input by the Registrar as the Last Date of Attendance according to the Withdraw Record. All Withdraw Records are shared with Financial Aid and the dates are reviewed for accuracy prior to completing calculation. Students are identified as Online or On-Campus students determined by Site. Based on the students’ Site, the number of break days are entered. Jenzabar automatically adjusts any award determined by the calculation process built in Jenzabar. Planned Implementation Date of Corrective Action: This process was created and implemented February 5, 2025. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid
View Audit 366719 Questioned Costs: $1
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with...
Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with a group process to identify enrollment level changes. This process is programmed to adjust the student scheduled Pell to reflect the updated Pell amount based on the Pell table. This process will reduce the Pell amount if the hours adjust down even when the Pell has already disbursed. This process will also increase the Pell when the hours increase. This process is on a scheduler that runs daily. Planned Implementation Date of Corrective Action: This process was created and implemented 10/01/2024. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid
View Audit 366719 Questioned Costs: $1
Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...
Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately
Management will review their process and policy for retaining supporting documentation.
Management will review their process and policy for retaining supporting documentation.
The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throu...
The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throughout the year to verify patent accounts have been adjusted properly.
PACT Management acknowledges the late submission of the audit and apologizes for any inconvenience. Future audits will be submitted by the required deadline. This year was the first year that the organization has had to submit a single audit in nearly 10 years due to the federal spending thresholds ...
PACT Management acknowledges the late submission of the audit and apologizes for any inconvenience. Future audits will be submitted by the required deadline. This year was the first year that the organization has had to submit a single audit in nearly 10 years due to the federal spending thresholds that require a single audit. The process took longer than anticipated and there were some learning curves. We plan to start the process earlier this year, and in future years to ensure on time submission
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new cha...
Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new chart of accounts and a new instance of the Sage Intacct accounting system, which impacted reporting structures and account mapping for Federal programs.  A transition in finance leadership, which affected oversight of Federal grant compliance and reporting.  The lack of timely replacement for a key vacant finance position, which limited staff capacity during critical reporting periods. These factors collectively contributed to the challenges experienced in adhering to certain requirements under the Uniform Guidance, including the accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) and the documentation of allowable costs. To address the findings and prevent recurrence, management has taken or is taking the following steps:  Staff training on SEFA preparation and Uniform Guidance requirements will be conducted to ensure a full understanding of Federal compliance obligations. Will ask GRF what recommendations they have for trainings by August 2025.  Verify chart of accounts mapping for Federal grants has been finalized and validated within the new Intacct system to support more accurate tracking of expenditures. – Complete by September 2025.  The utilization of the C-STAAR system will support a more structured and consistent internal grant management process.  Finance will also evaluate the grants management module within the accounting system to determine feasibility for integration and ease of syncing with SEFA reporting requirements.  A calendar of Federal reporting deadlines will be developed to strengthen compliance monitoring and accountability. – By October 2025. Management is committed to improving its internal controls and ensuring compliance with all applicable Federal requirements moving forward.
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 20...
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 Item 2024-002 – Reporting (Significant Deficiency) The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Recommendation We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Action Taken Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission. Effective Date: September 1, 2025
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 20...
Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 Item 2024-001 – Procurement, Suspension and Debarment (Material Weakness) During our audit, we noted that there is no evidence that any exclusion search was conducted in 2024 for all sample employees tested. Recommendation We recommend that the Project train its employees in relation to their policies and procedures on conducting exclusion screening and on proper documentation thereof. Action Taken Management agrees with the finding. As of the effectivity date below, procedures have been revised and personnel have been trained to help ensure the accuracy, completeness and timeliness of exclusion searches. The Compliance department has added periodic internal auditing of the process to their calendar. Effective Date: January 1, 2025
Significant improvements were made in 2024, and again this year’s findings highlight the need for stronger documentation of signed contracts, approved rate changes, and allocation support. To address this, we are further expanding use of the HR Solution’s (Rippling) workflow and document management ...
Significant improvements were made in 2024, and again this year’s findings highlight the need for stronger documentation of signed contracts, approved rate changes, and allocation support. To address this, we are further expanding use of the HR Solution’s (Rippling) workflow and document management tools to automate approvals and ensure a complete audit trail. In addition, our new global hub structure, with dedicated HR support functions, will provide greater oversight and consistency across entities. These measures will enhance compliance and reduce the risk of recurrence going forward.
View Audit 366660 Questioned Costs: $1
Direction Home of Eastern Ohio, Inc. Fiscal Year End: December 31, 2024 UEI: QJ6CKKSN3A94 Finding: 2024-001
Direction Home of Eastern Ohio, Inc. Fiscal Year End: December 31, 2024 UEI: QJ6CKKSN3A94 Finding: 2024-001
Fiscal Year End: December 31, 2024
Fiscal Year End: December 31, 2024
« 1 405 406 408 409 2130 »