Corrective Action Plans

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Response: The YMCA of Metropolitan Fort Worth has strengthened its review process to ensure all required federal grant reports are submitted by the established deadlines. Reports will be prepared and reviewed at least one week prior to the required submission date. A compliance calendar will be main...
Response: The YMCA of Metropolitan Fort Worth has strengthened its review process to ensure all required federal grant reports are submitted by the established deadlines. Reports will be prepared and reviewed at least one week prior to the required submission date. A compliance calendar will be maintained and monitored by the Finance Department. All reports will undergo supervisory review by a staff member other than the preparer before submission. Date of Completion: September 30, 2025 Person Responsible to Ensure Completion: Kristen Lee, Chief Finance & Administration Officer
Response: The YMCA of Metropolitan Fort Worth created and implemented a new Procurement, Suspension, and Debarment Policy in April 2025. This policy was distributed to all impacted parties and outlines the requirements for ensuring that all vendors procured under federal awards comply with Uniform G...
Response: The YMCA of Metropolitan Fort Worth created and implemented a new Procurement, Suspension, and Debarment Policy in April 2025. This policy was distributed to all impacted parties and outlines the requirements for ensuring that all vendors procured under federal awards comply with Uniform Guidance. Training and communication were provided to ensure consistent application. Date of Completion: April 2025 Person Responsible to Ensure Completion: Kristen Lee, Chief Finance & Administration Officer
View Audit 370064 Questioned Costs: $1
2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based o...
2024-001 Cost Allocation of Payroll to Grants Condition: Certain Agency employees may spend time on more than one grant program administered by the SC Office of Economic Opportunity (“OEO”), including CSDG and LIHEAP programs. The Agency allocates payroll and benefit costs for such employees based on the proportionate share of total OEO grant revenue represented by each specific program. Corrective Action: The Agency will institute a cost allocation process to accurately and timely track employee time by program. This allocation plan may include the use of separate timesheets for each program to which employee devotes time. This information should be used to properly allocate payroll and benefit costs to each program. Name of Contact Person Responsible for Corrective Action: Alberta Durant, Fiscal Director Anticipated Completion Date: November 1, 2025
Corrective Action: The College has performed a full review of processes and controls related to credit-balance payments within 14-days to ensure accuracy moving forward and corrected the concern in the 2024 fall semester. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completi...
Corrective Action: The College has performed a full review of processes and controls related to credit-balance payments within 14-days to ensure accuracy moving forward and corrected the concern in the 2024 fall semester. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completion Date: completed
Corrective Action: A monthly reconciliation process was put into place (July 2024) to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. However, additio...
Corrective Action: A monthly reconciliation process was put into place (July 2024) to include control reporting of all status changes to ensure accuracy and timeliness of student status changes from the college’s student information system to National Student Clearinghouse to NSLDS. However, additional training for Registrar and Financial Aid staff is in progress to include a repeated review of processes and controls related to monthly Student Information System – Clearinghouse – NLSDS reconciliation. This review will include a review of how program start dates (semester and session) vs. course starts affect reporting, as well as how multiple student status changes to registration affect reporting. The College’s third-party servicer, National Student Clearinghouse, is assisting in this training as well as the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation, to ensure accuracy moving forward. Contact Person: Lori Arnder, College Registrar and Enrollment Manager Anticipated Completion Date: October 1, 2025
Corrective Action: The College is in process to include a full review of processes and controls related to monthly COD/NLSDS reconciliation. The College’s third-party servicer, Global Financial Services, is assisting in this training as well as the update of policies, processes, and controls, as wel...
Corrective Action: The College is in process to include a full review of processes and controls related to monthly COD/NLSDS reconciliation. The College’s third-party servicer, Global Financial Services, is assisting in this training as well as the update of policies, processes, and controls, as well as the maintenance of evidentiary documentation, to ensure accuracy moving forward. Contact Person: Michael Hamilton, Dean of Student Success Anticipated Completion Date: October 1, 2025
Safe Harbor’s Board of Directors will be taking a proactive role and securing an auditor going forward to ensure that its federal single audits are filed on time.
Safe Harbor’s Board of Directors will be taking a proactive role and securing an auditor going forward to ensure that its federal single audits are filed on time.
Unfortunately, the Reserve Account Funding has been a repeated finding and is of concern to Safe Harbor’s Board of Directors. The Board of Directors has communicated to Wildwood Property Management, LLC that it would like to have the reserves fully funded. The Board of Directors will work with Wildw...
Unfortunately, the Reserve Account Funding has been a repeated finding and is of concern to Safe Harbor’s Board of Directors. The Board of Directors has communicated to Wildwood Property Management, LLC that it would like to have the reserves fully funded. The Board of Directors will work with Wildwood Property Management, LLC to commit to a schedule to fully fund the reserve.
Federal Award Finding: Finding: 2024-002 Journal Entry Approval - Significant Deficiency in Internal Control over Compliance Name of Contact Person: John Cutter Corrective Action: - Extend the above policy specifically to federal grant-related transactions. - Require grant manager or finance directo...
Federal Award Finding: Finding: 2024-002 Journal Entry Approval - Significant Deficiency in Internal Control over Compliance Name of Contact Person: John Cutter Corrective Action: - Extend the above policy specifically to federal grant-related transactions. - Require grant manager or finance director review for any adjusting entries impacting federal awards. - Ensure that all adjustments are clearly tied to grant documentation and compliance rules (Uniform Guidance 2 CFR 200). Proposed Completion Date: September 30, 2025
Finding SA-2024-01:
Finding SA-2024-01:
Our review of the cash management compliance regulations developed the following fiknding:
Our review of the cash management compliance regulations developed the following fiknding:
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
*In a sample of seventeen (17) transactions, one (1) instane was noted where the requested drawdown amount exceeded the actual expenditure paid by the County.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the drawdown was not submitted on a timely basis following the incurrence of eligible expenditures.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which the program funds were drawn in advance of making actual payments of eligible expenditues.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
*In a sample of seventeen (17) transactions, we noted one (1) instance in which amounts approved and expended related to eligible project activities that were not drawn from the IDIS system.
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of...
According to HUD'[s specific drawdown rules, CDBG program funds must be drawn only for actual, eligible expenditures, and drawdowns should be timely and not made in advance of need. Additionally, all drawdowns must be properly recodrded in the IDIS system to ensure accurate tracking and reporting of program activities.
Questioned Cost:
Questioned Cost:
Hud or Grantee Administration can block drawdowns due to non-compliance.
Hud or Grantee Administration can block drawdowns due to non-compliance.
Management failed to follow proper procedures and monitoring to ensure timely and accurate drawdowns from the Integrated Disbursement and Information System (IDIS).
Management failed to follow proper procedures and monitoring to ensure timely and accurate drawdowns from the Integrated Disbursement and Information System (IDIS).
Identification of Repeat Finding:
Identification of Repeat Finding:
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