Corrective Action Plans

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2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion dat...
2022-004: Telecommunication Costs Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Executive Director and Fiscal Officer will review all items of cost for the federal award against 2 CFR Part 200, Subpart E annually for their allowability. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Bonus Payments Name of contact person: Stacey Holbrook, Executive Director Corrective Action: All payments to employees will be recorded and reported to the Internal Revenue Service. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
2023-002: Checks to Cash Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Corporation will no longer write checks to cash. All checks written will contain a payee. Proposed completion date: The Board will implement the above procedure immediately.
2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete rec...
2023-001: Treasurer’s Review of Reconciliations Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The Treasurer of the Board or management will review all bank statements and reconciliations on a monthly basis and the accounting software will be used to complete reconciliations. Proposed completion date: The Board will implement the above procedure immediately.
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed...
2022-003: Documentation for expenditures Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Appropriate documentation will be kept for all transactions, and all credit card receipts will be obtained for each purchase and kept with the appropriate statement. Proposed completion date: The Board will implement the above procedure immediately.
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accrual...
2022-002: Maintenance of the General Ledger Name of contact person: Stacey Holbrook, Executive Director Corrective Action: The books and records of the Corporation will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Fiscal officer will ensure that all receipts and expenditures be recorded in respective accounts. Proposed completion date: The Board will implement the above procedure immediately.
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2022-001: Segregation of Duties Name of contact person: Stacey Holbrook, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers ar...
Corrective action plan over control environment over lost revenue COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s procedures for calculating lost revenues for the purposes of PRF reporting should be designed to ensure that audited year end numbers are reported and/or tied back to amounts that are reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the PRF submissions. Although quarterly information cannot be tied to an audited financial statement, year end numbers can be. If numbers that are submitted for PRF that do not tie back to an audited financial statement, a reconciliation will be completed and documented. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreeme...
Timely Preparation of Schedule of Expenditures of Federal Awards (SEFA) COVID – 19 – Provider Relief Funding (Assistance Listing #93.498) Recommendation: The Authority’s policy and procedure should be designed to ensure timely reporting as required by the Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management will enhance its procedures around the preparation of the SEFA to include a timely year-end reconciliation between the general ledger and all source documentation to ensure that all Federal expenditures are complete and accurately reported in the SEFA in fiscal 2024. Name(s) of the contact person(s) responsible for corrective action: Min Cummings, VP of Finance and Accounting, 703-629-8155 Planned completion date for corrective action plan: For the creation of the Schedule for FY2024.
Uniform Guidance Corrective Action Plan Year ended June, 30, 2023 Federal Finding #2023-002 The Federal Emergency Management Agency (FEMA) cannot duplicate funding for any costs for which there is another funding source. Quinnipiac University agrees with the finding. For one invoice submitted to FEM...
Uniform Guidance Corrective Action Plan Year ended June, 30, 2023 Federal Finding #2023-002 The Federal Emergency Management Agency (FEMA) cannot duplicate funding for any costs for which there is another funding source. Quinnipiac University agrees with the finding. For one invoice submitted to FEMA for reimbursement, the University also collected patient care revenue, resulting in a duplication of benefits. The finding is attributed to the additional review of financial records in response to inquiries from FEMA during the close out of the COVID-19 Public Assistance grant program. In March 2025, the University formally amended the project application number and adjusted its claimed amount for Emergency Protective Measures costs. Once the amendment was approved by the granting agency, the University returned the excess funds to the state of Connecticut. If the Office of Management and Budget have questions regarding this corrective action, please reach out to Stephen Allegretto, the Associate Vice President for Finance and Controller, who is responsible for ensuring this corrective action plan is implemented, at 203-582-7962.
View Audit 350900 Questioned Costs: $1
Finding 544092 (2023-001)
Significant Deficiency 2023
Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance account or electronic fund transfers initiated to the Department of Education as soon as possible, bu...
Uniform Guidance Corrective Action Plan Year ended June 30, 2023 Federal Finding #2023-001 Returns of Title IV funds are required to be deposited or transferred into the student financial assistance 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 the student withdrew. Quinnipiac University agrees with the finding. For one student who withdrew during the 2022 – 2023 academic year, the Pell funds awarded to that student were not returned to the student financial assistance account within 45 days after the University determined the student withdrew. As a result of this finding, Management has implemented additional steps within the reconciliation process of Title IV awards in order to prioritize the return of any unearned Title IV awards so that they are remitted to the student financial assistance account in a timely manner. If the Office of Management and Budget have questions regarding this plan, please reach out to Stephen Allegretto, the Associate Vice President for Finance and Controller, who is responsible for ensuring this corrective action plan is implemented, at 203-582-7962.
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall revie...
Finding 2023-003: Subrecipient Monitoring (Significant Deficiency): The Organization erroneously recorded a prior year subaward expense as a 2023 subaward expense. This was missed during the Chief Financial Officer’s review of subaward invoices and during the Chief Executive Officer’s overall review of the Statement of Expenditure of Federal Awards. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization has a small accounting department, which consists of an outsourced bookkeeper. The bookkeeper works part time and did not timely reconcile certain accounts. The Organization has ensured all reconciliations are being done monthly and are reviewed, and that proper cutoff of invoices is implemented and reviewed at year-end. Anticipated Completion Date: Immediately
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email:...
Finding 2023-002: Reporting (Significant Deficiency): The Organization did not complete and submit its federal single audit of its federal award from National Science Foundation, or their designee, by the due date of June 30, 2024. Name of Contact Person: Charles Xie, Chief Executive Officer email: charles@intofuture.org Corrective Action Plan: The Organization underwent a single audit as required by Uniform Guidance for the year that ended September 30, 2023. The Organization designated an individual at the Organization to implement procedures and monitor the timely filing of the single audit. The Organization had never been subjected to a prior single audit, and thus this was the first time they needed to produce supporting documentation. The Organization will monitor these due dates in future single audits and the individual will monitor timely completion of those single audits. Anticipated Completion Date: Immediately
Finding 541801 (2023-005)
Significant Deficiency 2023
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Pub...
Finding Number: 2023-005 Finding Title: Local Collaborative Time Study (LCTS) Reporting (Cost Schedules DHS-3220) Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services, acting as the Local Collaborative Time Study Fiscal Reporting and Payment agent, has implemented a process to receive and review all quarterly reports made by collaborative partners to DHS to ensure accurate program reimbursement. Anticipated Completion Date: 12-31-2024
Finding 541800 (2023-004)
Significant Deficiency 2023
Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports i...
Finding Number: 2023-004 Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Lake County Public Health and Human Services will utilize available reports in the DHS METS system to verify that all documentation is entered and verified. Additional procedures have been implemented to verify that transfer cases within the MAXIS system contain all necessary documentation. Anticipated Completion Date: 12-31-2024
Finding 541799 (2023-003)
Significant Deficiency 2023
Finding Number: 2023-003 Finding Title: Special Tests and Provisions Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Title II...
Finding Number: 2023-003 Finding Title: Special Tests and Provisions Program: 10.665 Forest Service Schools and Roads Cluster, Schools and Roads – Grants to States Name of Contact Person Responsible for Corrective Action: Matthew Huddleston, County Administrator Corrective Action Planned: Title III funds will be reviewed annually to ensure funds are not expended prior to the required 45-day comment period. Anticipated Completion Date: 12-31-2025
Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this cor...
Authority Response: The Authority agrees with the finding and is in process of assessing and modifying controls over compliance to avoid similar issues. The Authority will increase oversight of the compliance of program. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2024.
View Audit 350707 Questioned Costs: $1
The Wilmington Land Bank rectified this finding during 2024. The Land Bank’s current Director of Finance has submitted reports in a timely manner since hired in March 2024 and will continue to do so.
The Wilmington Land Bank rectified this finding during 2024. The Land Bank’s current Director of Finance has submitted reports in a timely manner since hired in March 2024 and will continue to do so.
The Wilmington Land Bank rectified this finding during 2024. The Land Bank Board of Directors adopted a new procurement policy that complies with federal requirements in 2 CFR Part 200 Subpart D as well as local and state requirements. The Land Bank is maintaining a procurement file as required by t...
The Wilmington Land Bank rectified this finding during 2024. The Land Bank Board of Directors adopted a new procurement policy that complies with federal requirements in 2 CFR Part 200 Subpart D as well as local and state requirements. The Land Bank is maintaining a procurement file as required by this policy.
Management Response/Corrective Action Plan: The city and school will draft formal compliance procedures to ensure Davis-Bacon wages are met. These procedures will start with having our attorney’s construct a contract specific to federally funded projects that contains necessary language for Davis-Ba...
Management Response/Corrective Action Plan: The city and school will draft formal compliance procedures to ensure Davis-Bacon wages are met. These procedures will start with having our attorney’s construct a contract specific to federally funded projects that contains necessary language for Davis-Bacon compliance. The Augusta School Department has maintained consistent compliance with Davis-Bacon Act requirements. These requirements are integrated into their bid process regularly and are fully implemented. Going forward, the formal procedure will include that we are to require a signed copy of the contractor’s payroll be sent to us for each week the contract work is performed.
Finding 540910 (2023-004)
Significant Deficiency 2023
Management Response/Corrective Action Plan: Auditor recommendations were put into place for fiscal year 2024. The report was reviewed by the Deputy Finance Director and submitted on time.
Management Response/Corrective Action Plan: Auditor recommendations were put into place for fiscal year 2024. The report was reviewed by the Deputy Finance Director and submitted on time.
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the ...
Management Response/Corrective Action Plan: A formal procedure will be drafted between the city and school to ensure the city is made aware of any assets that are federally funded so they can be designated as such in Munis. The school department will continue to provide the annual asset list to the city and will now include funding source notations for each asset.
Management is aware of the difficulties relating to the 2023 audit process and has brought in a new finance director as well as a consultant to assist with correcting the books and records and to re-establish appropriate procedures for vouchering and reconciliations during 2024 and forward.
Management is aware of the difficulties relating to the 2023 audit process and has brought in a new finance director as well as a consultant to assist with correcting the books and records and to re-establish appropriate procedures for vouchering and reconciliations during 2024 and forward.
Management is aware of the difficulties relating to the 2023 audit process and has brought in a new finance director as well as a consultant to properly identify expenditures in the general ledger/accounting system that correspond with each drawdown request that occurred during 2024 and forward.
Management is aware of the difficulties relating to the 2023 audit process and has brought in a new finance director as well as a consultant to properly identify expenditures in the general ledger/accounting system that correspond with each drawdown request that occurred during 2024 and forward.
The Village Treasurer will start preparing the Schedule of Expenditures of Federal Awards each year or contract with a CPA firm for assistance in preparing the Schedule of Expenditures of Federal Awards each year.
The Village Treasurer will start preparing the Schedule of Expenditures of Federal Awards each year or contract with a CPA firm for assistance in preparing the Schedule of Expenditures of Federal Awards each year.
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