Corrective Action Plans

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Finding Synopsis: One of 40 students selected for testing received free or reduced meals without having an application on file. Action Steps: Management will establish and reinforce procedures to ensure all applications are retained (paper and digital copies). Contact Person: Kenya Austin Asst. Supe...
Finding Synopsis: One of 40 students selected for testing received free or reduced meals without having an application on file. Action Steps: Management will establish and reinforce procedures to ensure all applications are retained (paper and digital copies). Contact Person: Kenya Austin Asst. Superintendent of Business/CSBO 847-568-7632 Anticipated Completion Date: 6/30/2025
Finding Synopsis :Expenditure reports were submitted to ISBE after the due date. Action Steps :Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO 847-568-7632 Antic...
Finding Synopsis :Expenditure reports were submitted to ISBE after the due date. Action Steps :Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO 847-568-7632 Anticipated Completion Date: 6/30/2025
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361196 Questioned Costs: $1
As of today’s date, the institution has forwarded the corrections to Financial Aid Services to be made in NSLDS. The institution will verify the corrections have been completed by June 20, 2025. In addition to the corrections the institution has and will continue training to better understand the ...
As of today’s date, the institution has forwarded the corrections to Financial Aid Services to be made in NSLDS. The institution will verify the corrections have been completed by June 20, 2025. In addition to the corrections the institution has and will continue training to better understand the dates to be reported in NSLDS when there is a student on a Leave of Absence that does not return.
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment 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 Federal Award Number: 225GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024) Questioned Costs: $77,285 Prior Year Finding: FA 2023-001 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: Berrien will look at the current procedures for expenditures and make sure that every program is following the same protocols. We have a system in place to ensure that we can check suspension and debarment. Also, we have protocols in place to make sure all contracts are current. Estimated Completion Date: 9/30/2025 Contact Person: Jamie Taylor, Finance Director Telephone: 229-686-2081 Email: jamie.taylor@berrien.k12.ga.us
View Audit 361188 Questioned Costs: $1
Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are...
Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2024-001 Temporary Assistance for Needy Families – Assistance Listing No. 93.558 Recommendation: We recommend that management compares the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register to ensure only expenses incurred is being allocated to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Safe Haven will only change mileage reimbursement rates each year at the beginning of a calendar month, since allocations are calculated based on a single mileage rate for the month. Furthermore, Safe Haven will work with our Salesforce consultants to ensure the mechanism used to allocate staff costs is accurately programmed to calculate costs not to exceed actual amounts paid. Lastly, we will make it practice to compare the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register each month before completion of invoicing. Name(s) of the contact person(s) responsible for corrective action: Ben Piñon, Finance Director. Planned completion date for corrective action plan: August 2025 If the US Department of Health and Human Services has questions regarding this plan, please call Ben Piñon at 615-256-8195 ext. 125.
View Audit 361187 Questioned Costs: $1
During the calendar year 2024 before the start of the audit process, Management did detect and correct 2 reimbursements received from the incorrect grant. These reimbursements are contained within the same payment portal as a similar grant from the same government agency. Management submitted a lett...
During the calendar year 2024 before the start of the audit process, Management did detect and correct 2 reimbursements received from the incorrect grant. These reimbursements are contained within the same payment portal as a similar grant from the same government agency. Management submitted a letter explanation to the U.S. Department of Agriculture (8/16/2024), confirmed receipt via email communications and the return of the funds via bank reconciliation charges showing the cleared funds (9/26/2024); This error was self-reported to the USDA and our audit partners. Since then, Management has implemented a process to separately identify the specific grant within the same program (TASC) utilizing the Federal Award Identification Number (TASC 2023- 02, TASC 2023-13 & TASC 2024-10 respectively) when submitting reimbursement requests
- We will notify subrecipients during the contracting process to confirm that they are expecting to be included into federal financial audits. We will save and file their email confirmations to be provided in future federal financial audits. - We also plan to ask contractor or sub awardees during th...
- We will notify subrecipients during the contracting process to confirm that they are expecting to be included into federal financial audits. We will save and file their email confirmations to be provided in future federal financial audits. - We also plan to ask contractor or sub awardees during the contracting with IFPA to confirm that they have not been disbarred, suspended, or otherwise ineligible to receive federal funds. We save and file their email response and include in any future federal financial audits.
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to ...
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to staff to compile the necessary information to submit reports in a timely manner.
- We now implemented a best practice to require that a contractor submitting a bid or sub awardees affirms that they are not debarred, suspended or otherwise ineligible for federal funding during contracting with IFPA. We save their email response and include the file in any future audits. - As a be...
- We now implemented a best practice to require that a contractor submitting a bid or sub awardees affirms that they are not debarred, suspended or otherwise ineligible for federal funding during contracting with IFPA. We save their email response and include the file in any future audits. - As a best practice, we will make every attempt to avoid sole-sourcing. In cases where solesourcing is unavoidable, we will document and file the sole-source justification of services to be procured from contractors or sub awardees in which it applies in the form of former contacts or otherwise written confirmation - As a result, we will draft and adopt a formal procurement policy.
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the sa...
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the salaries and benefits allowance along with the indirect costs per the award budget and the hours submitted. The Chief Finance Officer will review the salary, benefit and indirect computations prior to submitting a reimbursement request.
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.
CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Im...
CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Implement an internal calendar to track critical reporting dates and milestones, beginning with the FY2025 audit cycle. • Assign a dedicated staff member to monitor audit progress and communicate regularly with the audit team to avoid last-minute delays.
Finding Number: 2024-005 Management concurs with the finding. In February 2025, a formal Subrecipient Monitoring and Risk Assessment Policy was adopted by the Board of Directors and incorporated into the organization’s Accounting and Financial Policies and Procedures Manual. This new policy addresse...
Finding Number: 2024-005 Management concurs with the finding. In February 2025, a formal Subrecipient Monitoring and Risk Assessment Policy was adopted by the Board of Directors and incorporated into the organization’s Accounting and Financial Policies and Procedures Manual. This new policy addresses risk-based monitoring consistent with CFR 200.332(b). The Unity Council is currently developing a formalized, documented subrecipient risk assessment process aligned with the new policy. This process will be implemented beginning with the next executed contract that includes subrecipients. Management believes that these changes will address the compliance deficiency going forward.
Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processe...
Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processes. At the beginning of FY2025, an Interim Chief Operating Officer was retained, who assisted with the FY2024 audit preparation, and key account reconciliations are resuming on a monthly or quarterly basis. Human Resource consultants were retained to assess the department structure and provide a framework to attract and retain highly skilled finance staff. An Executive Recruitment firm was retained to assist with recruitment of the CFO and Controller roles, expected to be filled by Fall 2025. A detailed monthly close checklist and supervisory review process are being developed and will be implemented with new leadership. In FY2026, the organization expects to have completed monthly financial statements internally, with adequate internal controls and account reconciliation review procedures in place. The corrective actions are being led by the Interim CFO and will continue with the incoming permanent CFO and Controller.
The City will check SAM.gov for suspended or debarment vendors when making purchases with federal funds.
The City will check SAM.gov for suspended or debarment vendors when making purchases with federal funds.
Finding 569900 (2024-001)
Significant Deficiency 2024
FEDERAL FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Fed...
FEDERAL FINDING 2024-001 – SIGNIFICANT DEFICIENCY- PROCUREMENT AND SUSPENSION AND DEBARMENT- INTERNAL CONTROL OVER VERIFICATION AGAINST THE SYSTEM FOR AWARD MANAGEMENT (“SAM”) Description of Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are required to ensure that they do not award contracts or make subawards to any parties that are suspended or debarred from receiving federal funds. This verification may be accomplished by checking the System for Award Management (SAM). The Town does not have a process in place to check that vendors are not suspended or debarred by checking the System for Award Management (SAM). Statement of Concurrence or Nonconcurrence: The Town agrees with the audit finding. Corrective Action: The Town will establish policies and procedures to ensure vendors are not suspended or debarred by checking the System for Award Management (SAM) and maintain documentation showing that verification. Name of Contact Person: Shelley Cates, Finance Director, (860) 774-9732 x217. Projected Completion Date: June 30, 2025.
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: Currently, the Authority is tracking all utility consumption for future OpFund application.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: Currently, the Authority is tracking all utility consumption for future OpFund application.Proposed Completion Date: Immediately
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action:KMHA's Board has approved new written Tenant policies and procedures, to include a new ACOP (CFR 960), and are in place now.Appropriate staff have begun taking proper safeguards to ensure a waiting list is in place...
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action:KMHA's Board has approved new written Tenant policies and procedures, to include a new ACOP (CFR 960), and are in place now.Appropriate staff have begun taking proper safeguards to ensure a waiting list is in place and utilized, each tenant application is filed and proper action taken and tenant files are properly maintained and complete. A checklist is placed inside each tenant file to assist in completeness.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This in...
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This includes the oversight of processing payments of CFP expenditures, which includes the following procedures for: 1) payment of invoices; 2) requisition of funds; 3) monitoring; and 4) reporting of CFP funds.payment of InvoicesAll CFP invoices will be reviewed and clearly marked as approved and documented to show that the source of funds for payment are CFP grant funds by the Executive Director prior to payment. The Executive Director will specify the general ledger code, including the BLI account to be used for payment processing on the invoice before providing the invoice to the accounts payable clerk.Under no circumstances will a payment be made if KMHA has not drawdown and received the respective CFP funds.With the exception of funds associated with BLI 1406 “Operations”, PHAs have three (3) business days to issue and mail the check once the CFP funds are received.The Executive Director/accounts payable clerk will specify the BLI account and CFP grant year on the check voucher prior to sending the check voucher to the fee accountant for financial statement processing.Requisition of FundsFor each drawdown, the Executive Director will print the associated eLOCCS Voucher Payment form from the eLOCCS system.The Executive Director will document the check number(s) and vendor(s) associated with each CFP draw (i.e., the eLOCCS Voucher Payment form). In addition, each individual draw shall be numbered for reference purposes.A copy of each draw shall be submitted to the fee accountant to ensure proper reporting of the grant drawdown.With the exception of funds associated with BLI 1406 “Operations”, in no case shall a draw be made without the proper approved invoices.MonitoringThe fee accountant's monthly financial statements will include a CFP report for each grant which will be reviewed by the Executive Director for proper coding and accuracy.Folder has been created to track all required information in the management of a CFP grant to include correspondence to and from HUD, expenses, grant reimbursements, budgets, closeout documentation and EPIC management.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: Management will insure that all insurance policies are up to date and the fidelity bonding will be increased to the appropriate levels.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: Management will insure that all insurance policies are up to date and the fidelity bonding will be increased to the appropriate levels.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: A budget for FYE 9/30/25 was approved by the Board in their October 2024 meeting.Proposed Completion Date: Immediately
Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action: A budget for FYE 9/30/25 was approved by the Board in their October 2024 meeting.Proposed Completion Date: Immediately
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KMHA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for deposits and bank reconciliations to ensure proper accountability. Bank ...
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KMHA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for deposits and bank reconciliations to ensure proper accountability. Bank statements will be provided directly to the Fee Accountant monthly. The reconciliation of all bank accounts in a timely manner is a key component of good controls over cash. The reconciliation of the bank balance with the book balance (i.e., general ledger) is necessary to ensure that:All receipts and disbursements are recorded, which is an essential process for ensuring complete and accurate monthly financial statements;Checks are clearing the bank in a reasonable timeframe;Items reconciled are appropriate and are being recorded;Fraudulent claims can be discovered and investigated; andReconciled cash balance agrees to the general ledger cash balance.Each bank account will be reconciled by the fee accountant returned.This documentation will be made available to the Authority’s auditorProposed Completion Date: Immediately
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for purchasing and procurement actions to ensure proper accountability. The ...
Name of Contact Person:Veronica Williams, Interim Executive DirectorCorrective Action: KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for purchasing and procurement actions to ensure proper accountability. The new policy addresses the three types of procurement under CFR 200.320 informal and formal procurement and noncompetitive procurement. Thresholds have been set for Micro purchases and thus simplified procurement under informal practices. Formal methods include Sealed bids and Proposals when sealed bids are not appropriate.All checks are handled in accordance with the new check writing policy and have the necessary documentation to support the purchase and is filed in such a manner to be available for future reviews. This documentation will be made available to the Authority's fee accountant.All procurement actions will be handled in accordance with the new procurement policy and CFR 200.Proposed Completion Date: Immediately
County staff will work with engineers of the program to ensure that this is done in the future.
County staff will work with engineers of the program to ensure that this is done in the future.
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