Corrective Action Plans

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We concur with the auditor’s findings. The Organization has developed and is currently maintaining a centralized grants reporting calendar that includes all federal reporting due dates, responsible staff, and submission tracking. This calendar will be reviewed periodically to ensure timely financial...
We concur with the auditor’s findings. The Organization has developed and is currently maintaining a centralized grants reporting calendar that includes all federal reporting due dates, responsible staff, and submission tracking. This calendar will be reviewed periodically to ensure timely financial report submission to federal awarding agencies. All verbal communication with grantors that impact report deadlines or requirements will be documented in writing vial email and stored in the grant file.
We concur with the auditor’s findings. The Organization engaged a single contractor for services but did not maintain the necessary supporting documentation to demonstrate that the suspension and debarment verification procedures, as outlined in our procurement policy were conducted prior to securin...
We concur with the auditor’s findings. The Organization engaged a single contractor for services but did not maintain the necessary supporting documentation to demonstrate that the suspension and debarment verification procedures, as outlined in our procurement policy were conducted prior to securing the services. We will update and revise our procurement policies to align with 2 CFR 200 standards. Lastly, we will develop templates for purchase justifications, bid evaluations, suspension/debarment checks, and cost/price analysis. We will ensure the use of this documentation is enforced across all departments.
2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief ...
2024-002 – Internal Controls Over Reporting Corrective Action Plan: The City will develop and implement procedures that require all reports be reviewed by a responsible City official, other than the preparer, prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025
reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025
reports be reviewed by a responsible City official prior to being submitted to a federal reporting agency. Responsible Party(ies): o Chief Financial Officer o City Manager Anticipated Completion Date: September 30, 2025
The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in D...
The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with work load and help create better division of duties. The Center also hired a part time employee from August 2023-2024 to assist wtih financial preparation. In may 2024 Northland hired an additional part-time employee to assist with billing data analysis. A new part-time accountant was hired in February 2025 to assist with accounting and financial functions. This is an ongoing process.
Finding 564408 (2024-004)
Material Weakness 2024
Sanford
SD
As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches ...
As it relates to Research milestone billing for the PASC grant, procedures have been revised. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. Responsible Party: Stephanie Swanson, Director of Insurance; Anticipated completion date: June 1, 2025
Finding 564406 (2024-003)
Significant Deficiency 2024
Sanford
SD
As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will ...
As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will be monitored through the monthly internal review conducted on subrecipient risk assessment and monitoring status. Responsible Party: Kristi Crawford, Director of Office of Grants; Anticipated completion date: May 1, 2025
Finding 564338 (2024-002)
Material Weakness 2024
Sanford
SD
As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third-party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford’s co...
As it relates to the reliance on the third-party vendor that conducts suspension and debarment -party vendor searches, the third-party vendor provides Sanford a SOC (System and Organizational Controls) 2 Type II report annually over the effectiveness of its controls. This is reviewed by Sanford’s compliance department to ensure that there are no findings that would be of concern to Sanford’s reliance on the vendor transaction. Considering the third-party vendor is not relied upon for financial controls, the third-party vendor does not have a SOC 1 (System and Organization Controls) Report and therefore did not provide this level of report to Sanford. Prior to this year’s review, in November 2024, Sanford enhanced their operating procedures and began documenting a monthly validation of the suspension and debarment search results performed by the third-party vendor. These preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being paid to the vendors that are suspended or debarred. Sanford believes the risk of any material disbursement to suspended and debarred vendors is effectively mitigated through existing preventative and detective internal controls. During the review, there were 5 instances out of 25 samples where suspension and debarment was not performed prior to vendor set up. None of those vendors were associated with the programs funded with federal funds. In addition, there were no instances where the suspension and debarment search was not performed after the enhanced operating procedures were implemented in November. As it relates to the procurement of goods and services, Sanford’s preventative and detective controls and operating procedures provide reasonable assurance over the effectiveness of the controls necessary to prevent the risk of federal funds being utilized for procurement. Sanford believes the risk of any material disbursement subject to procurement is effectively mitigated through existing preventative and detective internal controls. To provide context on the scale of Sole Source procurement, the two transactions for which the requester and the approver of the sole source justification form was the same individual totaled $56,551. The total federal expenditures for the RHC program for the fiscal year ended December 31, 2024, were $1,422,158. Total procurement tested under RHC program was $77,209. Total population subject to procurement was $77,209 which represents 5.42% of the total federal expenditures under the RHC program. Sanford has revised internal procedure to strengthen controls for sole source justification and documentation. Responsible official: Tracy Sattler, Director of Compliance and Melanie Paape, Vice President, Supply Chain Operations; Anticipated completion date: already completed; Responsible Party: Kristi Crawford, Director of Office of Grants; Anticipated completion date: May 1, 2025
Finding 564337 (2024-001)
Material Weakness 2024
Sanford
SD
As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will ...
As it relates to the Federal Funding Accountability and Transparency Act (FFATA) reporting, Sanford has revised procedures to provide further clarity on FFATA reporting. There is an additional requirement to include the FFATA report as an attachment to the subrecipient monitoring form and this will be monitored through the monthly internal review conducted on subrecipient risk assessment and monitoring status. Responsible Party: Kristi Crawford, Director of Office of Grants. Anticipated completion date: May 1, 2025
Finding 2024-002 – Significant Deficiency over Internal Controls Related to Activities Allowed and Allowable Costs Compliance – Mathematical and Physical Sciences - Diverse Evolutionary Power of Nucleic Acid Libraries Carrying Different Information Content – 47.049 Recommendation: The Foundation sho...
Finding 2024-002 – Significant Deficiency over Internal Controls Related to Activities Allowed and Allowable Costs Compliance – Mathematical and Physical Sciences - Diverse Evolutionary Power of Nucleic Acid Libraries Carrying Different Information Content – 47.049 Recommendation: The Foundation should strengthen its controls related to the grant justification review process to include procedures for reviewing the allocation of payroll costs across grants. Corrective Action: The Foundation will implement procedures to ensure payroll cost allocations are reviewed during the monthly grant justification review process. Person Responsible for Corrective Action: Jackie McCarter, Grants Administrator and another member of management. Anticipated Completion Date for Corrective Action: The Corrective Action will be immediately implemented in response to the auditor’s recommendation. If there are questions regarding this corrective action plan, please call Jackie McCarter, Grants Administrator, at (386) 418-8085.
FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department...
FA 2024-001 Improve Control over Employee Compensation Compliance Requirement: Allowable Costs/Cost Principle Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program COVID-19-10.555 - National School Lunch Program Federal Award Number: 245GA324N1199 (Year: 2024), 225GA324N1099 (Year: 2024) Questioned Costs: $102,234 Prior Year Finding: 2023-004 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over the employee compensation process as it relates to the Child Nutrition Cluster. Corrective Action Plans: The District is developing correction action to strengthen controls, policies, and procedures and ensure adherence through improved monitoring. Estimated Completion Date: June 30, 2026 Contact Person: Connie Walker, School Nutrition Executive Director Telephone: 678-676-1780 Email: Connie_R_Walker@dekalbschoolsga.org
View Audit 358495 Questioned Costs: $1
Finding 2024-005 - Compliance Finding Coronavirus State and Local Fiscal Recovery Funds Corrective Action Plan for Finding 2024-005 The City will implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. This is exp...
Finding 2024-005 - Compliance Finding Coronavirus State and Local Fiscal Recovery Funds Corrective Action Plan for Finding 2024-005 The City will implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. This is expected to be completed by June 30, 2025. The process for the finding will be implemented and monitored by the City’s Director of Finance David McBride.
The Project Engineer and Assistant County Engineer will track and manage all federal grant deadlines in their Outlook calendars to avoid risk of non-compliance. Additional reimbursement requests for this grant will be reviewed and approved by the Assistant County Engineer and Finance prior to submit...
The Project Engineer and Assistant County Engineer will track and manage all federal grant deadlines in their Outlook calendars to avoid risk of non-compliance. Additional reimbursement requests for this grant will be reviewed and approved by the Assistant County Engineer and Finance prior to submitting through the system for reimbursement. For future federal grants, cost reimbursement system access will only be granted to Finance. The Accountant will review the general ledger for active federal projects monthly and submit the general ledger detail to Engineering for review and approval per contract terms. Once Engineering approves, the Finance Director will review and approve prior to the Accountant submitting the request to avoid risk of non-compliance. Finally, the SAM.gov website will be utilized to confirm vendors are active and not suspended or debarred from federal work prior to entering into contracts to avoid risk of non-compliance.
Action taken in response to finding: The Authority has hired inspectors to expand staffing capacity and fill previously vacant roles in order to ensure inspections are completed timely. The Agency is current with inspections at this time.
Action taken in response to finding: The Authority has hired inspectors to expand staffing capacity and fill previously vacant roles in order to ensure inspections are completed timely. The Agency is current with inspections at this time.
Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes...
Along with FY22 financial data changes to the Financial Data Schedule, and changes to the FY23 Financial Data Schedule and the issuance of FY23 audit on March 21, 2025, caused a delay in the finalization of the FY24 Financial Data Schedule submission. With the completion of the HUD requested changes, the Agency anticipates future submissions to be timely and accurate without continuous changes to balance sheet accounts. Additionally, The Authority has restructured the accounting team and implemented multiple internal controls, policy and procedures over financial reporting. To ensure a timely audit, the finance team and the auditors maintain clear and detailed communication throughout the entire process. Additionally, confirm that the auditors have sufficient capacity to complete the audit within the agreed-upon timeline.
2024-004 – Disbursing Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Except for paying a student under the Federal Work Study program or unless 34 CFR 685.303(d)(4)(i) applies, an institution must disburse during the current payment period...
2024-004 – Disbursing Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Except for paying a student under the Federal Work Study program or unless 34 CFR 685.303(d)(4)(i) applies, an institution must disburse during the current payment period the amount of Title IV, HEA program funds that a student enrolled at the institution is eligible to receive for that payment period. (34 CFR 668.164 (b)(1). Condition: From a population of 679 students that received the Pell grant, we tested 24 students and noted that two students did not receive the Pell awards for which they were eligible, and one student received an incorrect Pell award. Cause: Controls to ensure accurate disbursements to students are not functioning properly. Effect: Two students did not receive Pell awards they were eligible for during the payment period and one student received more Pell funds than they were entitled to. Recommendation: We recommend that procedures are put in place to ensure timely and accurate payment of Title VI awards. Action Taken: Shortages in staffing did not allow for double checking student enrollment post census. To correct this situation, we have added an additional counselor. We are working with a consultant to automate manual processes to free up more counselor time. Responsible Party and contact information: Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Beginning with the summer 2025 trimester and ending at the end of the fiscal year.
2024-001 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federa...
2024-001 – Preparation of the Schedule of Expenditures of Federal Awards (SEFA) (Significant Deficiency) Criteria: According to 2 CFR 200.210(b), a recipient of Federal awards is required to prepare a SEFA for the period covered by the entity’s financial statement which must include the total Federal awards expended. In addition, 2 CFR 200.303 requires non-Federal entities to, among other things, establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards. Effective internal controls should include procedures to ensure expenditures are properly reported on the SEFA. In addition to providing an accurate SEFA, an organization must also be able to demonstrate that it has a system of internal control that supports the preparation of the SEFA. Condition: The University did not have an adequate process in place to prepare and review its SEFA. Cause: The University’s internal control process for preparing the SEFA did not include review and approval of the SEFA prior to providing it to the auditor. Effect: Failure to accurately report federal expenditures on the SEFA could result in noncompliance with federal regulations. Recommendation: We recommend the University establish, document, and maintain effective internal controls over the preparation of the SEFA. At a minimum, an organization should be able to show documentation that the SEFA was reviewed and approved by an individual who was not directly involved with the initial preparation of the SEFA. The review process should include checking both the reported expenditures of federal awards and the assistance listing numbers reported for each grant program. Action Taken: Management has put in place the following procedures: We will establish, document and maintain effective internal control over Federal awards by performing reconciliation of federal funds at the end of each trimester. The account reconciled will be listed on the SEFA. The Director of Financial Aid will be responsible for preparing the SEFA. It will be reviewed and re-reconciled by the Business Systems Analyst and the FA Asst. Director. Reports used to reconcile come from our Sonis system and are the Award Summary Detail and the Charges and Credits reports. Responsible Party and contact information: Valerie Souza, FA Business Systems Analyst and Lynda Swanson, Asst. Director of Financial Aid. Expected Date of Correction: At the end of each trimester. Full completion of processes will be at the end of our fiscal year/calendar year when audit preparation begins.
2024-003 – Incorrect Calculation of Title IV Refunds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: The total number of calendar days in a payment period or period of enrollment includes all days within the period that a student was scheduled to...
2024-003 – Incorrect Calculation of Title IV Refunds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: The total number of calendar days in a payment period or period of enrollment includes all days within the period that a student was scheduled to complete, except that scheduled breaks of at least five consecutive days are excluded from the total number of calendar days in a payment period or period of enrollment and the number of calendar days completed in that period (34 CFR Section 668.22(f)(2)(i)). For a student that ceases attendance at an institution that is not required to take attendance, the student’s withdrawal date is the date that the student provided official notification to the institution, in writing or really, of his or her intent to withdraw (CFR Section 668.22(c)(1)(ii)). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. From these calculations we noted the following: Spring break of nine days was deducted incorrectly as seven days instead of nine for the three students who withdrew during spring semester. One student’s date of withdrawal was incorrect on the refund calculation. Cause: Controls to ensure proper calculation of Title IV refunds did not function as related to the conditions listed above: The University’s spring break was for the period of February 24, 2024 through March 3, 2024, a nine consecutive calendar day period. However, the University did not include the first two weekend days and calculated the break as seven days instead of nine. Due to this error, the correct number of days for the break was not deducted from the total number of calendar days properly for purposes of calculating refunds. One student’s withdrawal date was entered incorrectly in the R2T4 calculation. Effect: Refunds were calculated incorrectly for three of the four students that required refund calculations resulting in an incorrect amount of funds returned to the student and the Department of Education. Recommendation: We recommend procedures are put in place to ensure accuracy of R2T4 calculations. Action Taken: The Director of Financial Aid as well as the Data Analyst who is responsible for calculating the Return of Title 4 refunds have retaken the training module on calculating R2T4’s and counting days. This process was done manually allowing for marginal errors. Currently we have moved the process to be calculated automatically within our financial aid system which will reduce the margin of errors immensely and dates would be calculated correctly. This too will be affected by the revision of the new attendance policy. Responsible Party and contact information: Valerie Souza, FA Business Systems Analyst and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: The process has been instituted and has gone into effect immediately.
2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as...
2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. Funds were returned more than 45 days after the date of determination for all students that required refunds. Cause: Controls are not functioning properly to ensure timely return. Effect: Funds were not timely returned to students or the Department of Education as required. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination.Action Taken: Due to a significant change/shortage in staff some R2T4’s were not calculated in a timely manner, however we are currently running the report biweekly avoiding delays in the return of Title IV funds. Reminders are placed on calendars. Attendance policy is undergoing a revision to allow for more consistent totals when calculating the number of days. In addition the process has been automated in Financial Aid software so it will no longer be a manual calculation. Responsible Party and contact information: Lynda Swanson, Asst. Director of Financial Aid, Valerie Souza, FA Business Systems Analyst, and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Trimester reconciliation-completion date-end of fiscal year.
June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westboro...
June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2023 - June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2024-001: Health Center Program Uniform Data System (UDS) Report 2024-001 Assistance Listing Number 93.224/93.527 Health Center Program Cluster Recommendation: We recommend that the Agency enhance controls and monitoring procedures over Federal grant requirements to ensure future reports are submitted on time Action Taken: In 2025, the 2024 UDS submission was managed by the Chief Financial Officer and submitted by February 15th, 2025. All follow-up requests from the reviewer were resolved prior to March 31, 2025. We don't foresee any further issues with future submissions. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO
Auditee has submitted the application to update/increase the Fidelity Bond Coverage to $500,000 through the insurance broker. Coverage is expected to be changed by 4-1-25.
Auditee has submitted the application to update/increase the Fidelity Bond Coverage to $500,000 through the insurance broker. Coverage is expected to be changed by 4-1-25.
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.
New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share ...
New Community Hudson Senior Corporation (the “Project” or “Organization”) agreed to a HUD compliance requirement to maintain a separate interest-bearing project fund account in a depository or depositories which are members of the Federal Deposit Insurance Corporation or National Credit Union Share Insurance Fund and all tenant payments, charges, income and revenues arising from project operation or ownership shall be deposited to this account. Management has started utilizing an interest-bearing account for the project, effective February 2025, as soon as they became aware of this new HUD compliance requirement. Anticpated Completion Date is: Completed in February 2025. Responsible Contact Person: Elizabeth Mbakaya, CFO of New Community Corporation (Managing Agent).
Improve budget monitoring and reporting accuracy for ESSER funds. Ensure district records reflect amounts available for expenditure.
Improve budget monitoring and reporting accuracy for ESSER funds. Ensure district records reflect amounts available for expenditure.
Improve budget monitoring and reporting accuracy for grant funds. Ensure district records reflect amounts available for expenditure. Effective July 1, 2025, the district will be implementing LINQ, a web-based financial and human resources management system.
Improve budget monitoring and reporting accuracy for grant funds. Ensure district records reflect amounts available for expenditure. Effective July 1, 2025, the district will be implementing LINQ, a web-based financial and human resources management system.
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