Corrective Action Plans

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Management is responsible for maintaining adequate records for vendor transactions charged to federal awards that accurately reflect expenses. These records must include an invoice with a signature from a knowledgeable and authorized individual approving the expense. During control and compliance te...
Management is responsible for maintaining adequate records for vendor transactions charged to federal awards that accurately reflect expenses. These records must include an invoice with a signature from a knowledgeable and authorized individual approving the expense. During control and compliance testing, it was noted that approvals for vendor expenses charged to the federal award were not retained. Of the 60 occurrences tested, 55 were missing any type of approval support. Statement of Concurrence or Nonconcurrence: The school agrees with the finding Corrective Action Plan In May of 2023, the school implemented a dual approval for expenses. Expense requests are submitted in writing and signed by the Head of School. These requests are saved. There is an additional approval that happens in the payment system, BILL. Project Completion Date May of 2023. This plan is completed and checked by the Head of School, Office Manager, and Financial Consultant on a regular basis. If the (Office of Policy and Management and/or NHED) has questions regarding this plan, please call Sarah Arnold at 603-374-7896.
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining inter...
The school is required to prepare financial statements in accordance with generally accepted accounting principles (GAAP). This is the responsibility of the School’s management. The preparation of the financial statements in accordance with GAAP requires internal controls over both maintaining internal books and records and reporting the external financial statements and the related footnotes. The current staffing of the School does not allow the School to have an internal control system in place designed to provide for the preparation of the financials and related footnotes being audited. The School requested that the external auditors draft the financial statements and accompanying notes as a result. Statement of Concurrence or Nonconcurrence: It is correct that due to the cost and other considerations, the School has requested that their auditors draft the financial statement and related footnotes. Corrective Action: The School has evaluated the cost vs. benefit of establishing internal controls over the preparation of financial statements in accordance with GAAP and determined that it is in the best interest of the School to outsource this task to its external auditors, and to carefully review the draft financial statements and notes prior to approving them and accepting responsibility for their content and preparation. The School will continue to evaluate the cost vs. benefit of having someone in management capable of preparation and/or of the financial statements in accordance with GAAP. Projected Completion Date: Due to funding issues, the school is unable at this time to correct this finding.
The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.
The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...
The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
Management will continue to complete annual audits within the prescribed due dates. Management will monitor accounting function needs as to provide more timely updated information.
Management will continue to work with improving its financial reporting.
Management will continue to work with improving its financial reporting.
Management agrees and will continue to monitor the security deposit balances to ensure they maintain compliance with the regulatory agreement.
Management agrees and will continue to monitor the security deposit balances to ensure they maintain compliance with the regulatory agreement.
We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.
We agree and will continue to monitor monthly financial results and accounting information as correction is not practical.
Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing
Name of Contact Person: Michael Opie Corrective Action: Big Horn County separates duties whenever possible. Proposed Completion Date: Ongoing
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027 Name of Contact Person: Michael Opie Corrective Action: Big Horn County will pass an updated Management of Federal grant Awards policy. Proposed Completion Date: Ma...
NONCOMPLIANCE WITH PROCUREMENT, SUSPENSION & DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, AL No. 21.027 Name of Contact Person: Michael Opie Corrective Action: Big Horn County will pass an updated Management of Federal grant Awards policy. Proposed Completion Date: March 31, 2024
·         Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Depar...
·         Corrective Action Plan: The City has completed submitted its single audit reporting package for fiscal year September 30, 2023 as required by Rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement. The Finance Department understands the reporting requirement. The Finance Department will endeavor to close the City books in a timely manner to facilitate the completion of the annual financial statement audit to allow for the submission of the audit report as required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help moni...
Management hired a new staff accountant and hired additional support to manage the accounting needs. The organization had a 20% increase in staff in 2024. In addition, the implementation of the accounting software was completed. Management has also hired a third-party accounting service to help monitor financial reports and activities of Minnesota Humanities Center to ensure proper recording.
Management and the Board will regularly monitor financial reports and activities of MHC.
Management and the Board will regularly monitor financial reports and activities of MHC.
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
Management and the Board will regularly monitor financial reports and activities of MHC. In addition, management hired additional staff in 2024, creating a 20% increase in staffing for the organization.
Finding 529877 (2023-004)
Significant Deficiency 2023
The enhanced reconciliation process noted above for the Correction Action for Finding 2023-003 will determine the amount of financial aid awarded during the month. Based on the amount awarded, the College will then draw down the amount awarded. Manor believes the monthly reconcilation and drawdown p...
The enhanced reconciliation process noted above for the Correction Action for Finding 2023-003 will determine the amount of financial aid awarded during the month. Based on the amount awarded, the College will then draw down the amount awarded. Manor believes the monthly reconcilation and drawdown process being implemented by Manor personnel will minimize the risk that student financial aid funds are overdrawn.
View Audit 347913 Questioned Costs: $1
Finding 529876 (2023-003)
Significant Deficiency 2023
In conjunction with the overall implementation and enhancement of financial processes and procedures to enhance financial reporting, the month-end reporting process will ensure that the financial aid and financial accounting systems are reconciled. The monthly reconciliation process and a review pro...
In conjunction with the overall implementation and enhancement of financial processes and procedures to enhance financial reporting, the month-end reporting process will ensure that the financial aid and financial accounting systems are reconciled. The monthly reconciliation process and a review process by proper Manor personnel prior to submission of the FISAP will minimize the risk of errors in the FISAP report and will assist tracking of student financial aid for each respective student receiving financial aid.
Finding 529816 (2023-008)
Significant Deficiency 2023
Hill County is responsible for complying with Uniform Guidance and all compliance requirements as required by the contract and federal award documents for reimbursement grants, as it relates to recording of the related award expenditures. Prior to payment of expenditures with award funds, recipients...
Hill County is responsible for complying with Uniform Guidance and all compliance requirements as required by the contract and federal award documents for reimbursement grants, as it relates to recording of the related award expenditures. Prior to payment of expenditures with award funds, recipients must verify proper account and fund recording, pursuant to 2 CFR section 200.500. The coding of the invoices has improved. There is a detailed list of how each vendor should be coded. There are still times invoices need to transfer to a different fund in order to utilize the funding more efficiently. The grant coordinator has discussed everything. The tracking sheets are double checked with county accounting system. The transfers that are done have already been approved and paid. The expenditures are transferred to match the grant coordinator. Expenditure transfers can be done if the expenditure was incorrectly codes.
Finding 529815 (2023-007)
Significant Deficiency 2023
The County and the grant writers are aware of this requirement to obtain this letter from SAMS. The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understand the requirement and w...
The County and the grant writers are aware of this requirement to obtain this letter from SAMS. The County will update the Procurement Policy to address Suspension and Debarment when performed internally and will ensure that staff responsible for federal grant awards understand the requirement and will verify and document compliance. Finding will be resolved by June 30, 2025. We will be working with the County Attorney and the grant writers. We look to see a positive change in this deficiency over the next year. The County and grant coordinators are obtaining the documentation from SAMS. The Procurement Policy amendment was issued September 30, 2024. The amendment included the reasons for the requirement, instructions and examples of the requirement.
Corrective Action Planned: The City of Dillon has engaged a Certified Public Accountant (CPA) to prepare the fiscal year ended June 30, 2024 audit that is expected to be completed in summer 2025. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasur...
Corrective Action Planned: The City of Dillon has engaged a Certified Public Accountant (CPA) to prepare the fiscal year ended June 30, 2024 audit that is expected to be completed in summer 2025. Name(s) of Contact Person(s) Responsible for Corrective Action: City Clerk, Kami Hoerning. City Treasurer, Karen Kipp. City Mayor, John McGinley. Anticipated Completion Date: Summer 2025
The Management Agent will follow the Management Agent Certification for fees only for 5.57% of the residential income collected and reimburse the Project $35.47 for the collection of fees for miscellaneous income.
The Management Agent will follow the Management Agent Certification for fees only for 5.57% of the residential income collected and reimburse the Project $35.47 for the collection of fees for miscellaneous income.
The Management Agent will follow HUD Disbursements Control policies and procedures.
The Management Agent will follow HUD Disbursements Control policies and procedures.
The Project will perform an annual inspection to comply with the Housing Quality Standards.
The Project will perform an annual inspection to comply with the Housing Quality Standards.
For the year 2024, the Project has maintained a proper Service Request system per the HUD directive.
For the year 2024, the Project has maintained a proper Service Request system per the HUD directive.
The Project will follow the HUD’s refunding of security deposits within 30 days of move-out.
The Project will follow the HUD’s refunding of security deposits within 30 days of move-out.
The Project will have procedures for following HUD directives regarding obtaining the EIV within 90 days of move-in and/or recertification date.
The Project will have procedures for following HUD directives regarding obtaining the EIV within 90 days of move-in and/or recertification date.
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