FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
59,217
In database
Filtered Results
56,014
Matching current filters
Showing Page
983 of 2241
25 per page

Filters

Clear
Finding 1153920 (2023-003)
Material Weakness 2023
State of Illinois
IL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.328
Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expe...
Finding Number: 2023-003 Finding Name: Failure to Accurately Prepare Performance Reports for the COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Program Finding Condition(s): The Illinois Governor’s Office of Management and Budget (GOMB) did not prepare accurate federal project and expenditure reports (Paperwork Reduction Act (PRA) 1505-0271) for the COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program. Name of Contact Person(s): Lesley Winbush, Accountant – Illinois Governor’s Office of Management and Budget Corrective Action(s): GOMB will improve the reporting process by implementing checks to ensure that all expenditures are reported by State agencies. The checks will include comparing reported data against agency financial reports to ensure that the data is complete. Proposed Completion Date: June 30, 2026
View Audit 366965
Finding 1153918 (2023-002)
Material Weakness 2023
State of Illinois
IL
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.332 § 200.521
Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Suppl...
Finding Number: 2023-002 Finding Name: Inadequate Monitoring of Subrecipient Single Audit Reviews Finding Condition(s): The State of Illinois did not establish adequate controls to monitor the completion and documentation of the single audit reports reviews for its subrecipients of the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC), Child and Adult Care Food Program (CACFP), Crime Victims Assistance Program (CVA), WIOA Cluster (WIOA), Highway and Planning Construction (Highway), Emergency Rental Assistance Program (ERAP), Homeowner Assistance Fund Program (HAF), Coronavirus State and Local Fiscal Recovery Funds (SLFRF), Twenty-First Century Community Learning Centers (Twenty-First), Title I Grants to Local Education Agencies (Title I), Supporting Effective Instruction State Grants (SEISG), Education Stabilization Funds (ESF), Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Temporary Assistance for Needy Families Cluster (TANF), Child Support Enforcement (CSE), Low-Income Home Energy Assistance Program (LIHEAP), CCDF Cluster (CCDF), Social Services Block Grant (SSBG), and Block Grants for Prevention and Treatment of Substance Abuse (SAPT) in the State's Grant Accountability and Transparency Act (GATA) Audit Report Review Management System (ARRMS). Name of Contact Person(s): Keyria Rodgers, Grant Accountability and Transparency Unit Director – Illinois Governor’s Office of Management and Budget Corrective Action(s): The Grant Accountability and Transparency Unit (GATU) provides a centralized, uniform process and a system which State grant-making agencies are required to adhere to throughout the life cycle of the grant. The Illinois Governor’s Office of Management and Budget (GOMB) will develop and implement monitoring procedures to ensure the system is updated by agencies and accurate as to the completeness of the agencies’ report reviews, letter issuances, and desk reviews. Proposed Completion Date: December 31, 2025
View Audit 366965
Finding 1153817 (2023-001)
Material Weakness 2023
Adams County Board of Supervisors
MS
These projects were initiated during the term of a previous county engineer whose principal refused to share documents. Moving forward, the county shall receive all such documents from the county engineer as part of their contractual obligations and retain them through the appropriate county office....
These projects were initiated during the term of a previous county engineer whose principal refused to share documents. Moving forward, the county shall receive all such documents from the county engineer as part of their contractual obligations and retain them through the appropriate county office. Anticipated completion date: Immediately.
View Audit 366913
Finding 1153790 (2023-004)
Material Weakness 2023
Mason County Commission
WV
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
The Commission will contact the granting agency and work on a resolution of the questioned expenses. The County will also implement controls to prevent future instances
The Commission will contact the granting agency and work on a resolution of the questioned expenses. The County will also implement controls to prevent future instances
View Audit 366877 Questioned Costs: $1
Finding 1153689 (2023-004)
Material Weakness 2023
Hoover Seniors
CA
Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350....
Management should establish procedures and monitor compliance with those procedures to ensure that tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs.
View Audit 366835
Finding 1153688 (2023-003)
Material Weakness 2023
Hoover Seniors
CA
Questioned Costs
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
View Audit 366835 Questioned Costs: $1
Finding 1153687 (2023-002)
Material Weakness 2023
Hoover Seniors
CA
§ 200.512
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor's report and within nine months of fiscal year end.
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor's report and within nine months of fiscal year end.
View Audit 366835
Finding 1153686 (2023-001)
Material Weakness 2023
Hoover Seniors
CA
HUD Housing Programs
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
View Audit 366835
Finding 1153457 (2023-002)
Material Weakness 2023
Town of Norwood
MA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327
Corrective Action Plan Federal Procurement Audit Finding 2023-002 Town’s Response: The Town concurs with the audit finding and has begun implementing the corrective actions outlined below. 1. Policy Alignment o Revise the Town’s Procurement Policy to explicitly state that federal Uniform Guidance pr...
Corrective Action Plan Federal Procurement Audit Finding 2023-002 Town’s Response: The Town concurs with the audit finding and has begun implementing the corrective actions outlined below. 1. Policy Alignment o Revise the Town’s Procurement Policy to explicitly state that federal Uniform Guidance procurement standards supersede state exemptions when federal funds are used. 2. Procedural Controls o Require a funding source review step in the requisition process: if any portion of funding is federal, staff must apply federal standards. o Incorporate a mandatory compliance checklist for all federally funded procurements, including documentation of cost/price analysis, vendor selection, and conflict of interest certifications. 3. Training & Awareness o Conduct annual training for the Procurement Manager. o Provide written desk guides / “quick reference sheets” for federal vs. state thresholds and documentation requirements. 4. Oversight & Monitoring o Director of Finance/Assistant Finance Director to review and approve all federal-funded procurement files prior to award. o Establish quarterly compliance monitoring of federal procurements, with results reported to the Town Manager via Monthly reports submitted. 5. System Enhancements o Explore Munis configuration options to flag federally funded accounts during requisition entry, ensuring the correct rules are applied.
View Audit 366708 Questioned Costs: $1
Finding 1153382 (2023-013)
Material Weakness 2023
Leflore County
OK
Reporting
The BOCC will ensure going forward that before the annual reports are filed, they are reviewed in an open meeting for accuracy. We will ensure going forward that the County will review the reports for accuracy when they are received the prepared reports from the firm hired by the County.
The BOCC will ensure going forward that before the annual reports are filed, they are reviewed in an open meeting for accuracy. We will ensure going forward that the County will review the reports for accuracy when they are received the prepared reports from the firm hired by the County.
View Audit 366577
Finding 1153381 (2023-012)
Material Weakness 2023
Leflore County
OK
Procurement, Suspension & Debarment
The BOCC will ensure going forward that all departments are aware that encumbrances need to occur prior to goods or services being purchased. Additionally, during our review of purchase orders and documentation, we will ensure they are adequately supported. We will ensure all County offices are awar...
The BOCC will ensure going forward that all departments are aware that encumbrances need to occur prior to goods or services being purchased. Additionally, during our review of purchase orders and documentation, we will ensure they are adequately supported. We will ensure all County offices are aware of the purchasing procedures and conducting meetings to design procurement policy and orocedures to ensure compliance.
View Audit 366577
Finding 1153380 (2023-011)
Material Weakness 2023
Leflore County
OK
Internal Control / Segregation of Duties
Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal gra...
Going forward, we will be reviewing the compliance supplement requirements for all federal grants. We will conduct meetings to design polices for expenditures and reporting of federal grants to ensure compliance. We will conduct meetings to design polices for expenditures and repmiing of federal grants to ensure compliance. The Budget Board will partner with other offices to ensure prior to receiving and disbursing federal funds the proper guidelines are followed.
View Audit 366577
Finding 1153379 (2023-010)
Material Weakness 2023
Leflore County
OK
During the Risk Assessment quarterly meetings, I will be addressing the need to design and implement a policy that denotes procedures to accurately account for all federal receipts and expenditures. The Budget Board will conduct a meeting to discuss and create a policy for federal grants that is dis...
During the Risk Assessment quarterly meetings, I will be addressing the need to design and implement a policy that denotes procedures to accurately account for all federal receipts and expenditures. The Budget Board will conduct a meeting to discuss and create a policy for federal grants that is disseminated among all applicable offices. We will conduct meetings to design policies to ensure compliance.
View Audit 366577
Finding 1153378 (2023-009)
Material Weakness 2023
Leflore County
OK
The BOCC will review the SEFA's going forward and will request supporting documentation from the Treasurer and County Clerk's offices to determine if federal expenditures and receipts are reported correctly. We will partner with the BOCC during the next Risk Assessment meeting to implement a policy ...
The BOCC will review the SEFA's going forward and will request supporting documentation from the Treasurer and County Clerk's offices to determine if federal expenditures and receipts are reported correctly. We will partner with the BOCC during the next Risk Assessment meeting to implement a policy to ensure that we are collecting, expending, and reporting federal grants in the correct manner.
View Audit 366577
Finding 1153299 (2023-012)
Material Weakness 2023
Community Legal Aid Society, Inc.
DE
Procurement, Suspension & Debarment § 200.318 § 200.326
This has been corrected with the new management. We have updated our poticies to have more oversight over procurement requirements and ensure we are getting the best prices or terms for the goods and services we purchase.
This has been corrected with the new management. We have updated our poticies to have more oversight over procurement requirements and ensure we are getting the best prices or terms for the goods and services we purchase.
View Audit 366514
Finding 1153298 (2023-011)
Material Weakness 2023
Community Legal Aid Society, Inc.
DE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.32
This has been corrected with the new Director of Finance. We are making sure that all reports are filed on time and correctly.
This has been corrected with the new Director of Finance. We are making sure that all reports are filed on time and correctly.
View Audit 366514
Finding 1153282 (2023-005)
Material Weakness 2023
Dixon School District 9
MT
Equipment & Real Property Management Procurement, Suspension & Debarment Material Weakness
Corrective Action Planned: The business office will train new and existing staff to include the funding source on the capital asset depreciation schedule. Action has been taken to add columns to the spreadsheet with the capital assets depreciation schedule to note the funding sources for newly acqui...
Corrective Action Planned: The business office will train new and existing staff to include the funding source on the capital asset depreciation schedule. Action has been taken to add columns to the spreadsheet with the capital assets depreciation schedule to note the funding sources for newly acquired items. Effort will be made in the next month to locate the funding sources for assets already listed on the schedule. Person responsible for corrective action: District Clerk, Breezy Stipe
View Audit 366468
Finding 1153281 (2023-004)
Material Weakness 2023
Dixon School District 9
MT
Subrecipient Monitoring Material Weakness
Corrective Action Planned: The Dixon Board of Trustees has updated policies and procedures in order to comply with the Davis-Bacon Act by ensuring any upcoming contracts include prevailing wage requirements to verify contractors submit weekly payroll reports or compliance statements. Action has been...
Corrective Action Planned: The Dixon Board of Trustees has updated policies and procedures in order to comply with the Davis-Bacon Act by ensuring any upcoming contracts include prevailing wage requirements to verify contractors submit weekly payroll reports or compliance statements. Action has been taken and the person responsible for corrective action: Principal/Federal Programs Director, Ryon Noland
View Audit 366468
Finding 1153195 (2023-001)
Material Weakness 2023
Fresno Metropolitan Ministry
CA
Reporting
Finding Reference #: 2023-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; ALN 93.268 Criteria or Specific Requirement: Recipients of federal awards must establish internal co...
Finding Reference #: 2023-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; ALN 93.268 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Organization is required to submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Organization’s fiscal year. During our reporting period, the audit was not completed and filed timely. Corrective Action: As of FY2023, the Organization has continued to build on the financial and operational restructuring initiated in early 2023. With a stabilized leadership team and an experienced finance staff in place, the Organization has made significant strides in strengthening its internal controls, audit preparedness, and compliance oversight. Despite these improvements, the FY2023 Single Audit was not submitted within the required timeframe due to overlapping audit cycles and the residual impact of resource constraints during the prior year. In response, the Organization has implemented a formalized audit calendar with internal deadlines and check-ins to track progress across key milestones. It has also enhanced existing monthly financial close procedures to better support audit readiness and year-end reporting, while increasing coordination with its external auditors to streamline engagement and scheduling of fieldwork. These steps are intended to ensure timely submission of all future audits. The Organization is currently finalizing the FY2023 Single Audit and is on track to submit it by September 30, 2025. Name of Responsible Person: Emogene Nelson, Executive Director 559-485-1416 Projected Completion Date: Completed at time of report. Cause: The audit filing deadline was missed due to a continuation of challenges stemming from the prior year’s audit cycle. The concurrent preparation of both FY2022 and FY2023 Single Audits placed significant pressure on staff capacity and delayed coordination with the external audit firm. Although the finance team had stabilized, the dual workload created procedural bottlenecks that impacted audit readiness and response times. Additionally, internal systems and workflows, while improved, were still being refined to fully support the demands of federal audit compliance. These factors collectively contributed to the delay. The Organization has since implemented process improvements, reinforced staff capacity, and is on track to submit the 2023 Single Audit by September 30, 2025. Questioned Cost: None
View Audit 366416
Finding 1153153 (2023-001)
Material Weakness 2023
City of Lebanon
OH
Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510
The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engine...
The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engineer’s Office.
View Audit 366390
Finding 1153114 (2023-004)
Material Weakness 2023
North Central Area Agency on Aging, Inc.
CT
Material Weakness Reporting Internal Control / Segregation of Duties
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
View Audit 366336
Finding 1153111 (2023-003)
Material Weakness 2023
North Central Area Agency on Aging, Inc.
CT
Subrecipient Monitoring
Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.
Management will amend each subaward agreement to include all required identifying award information, including the allocation of state and federal funds to the award.
View Audit 366336
Finding 1153108 (2023-002)
Material Weakness 2023
North Central Area Agency on Aging, Inc.
CT
Material Weakness Reporting Internal Control / Segregation of Duties
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are prop...
As previously stated, NCAAA has hired another Finance Director coupled with a Consultant an expert in the Accounting system being utilized to ensure full use. In addition, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
View Audit 366336
Finding 1153105 (2023-001)
Material Weakness 2023
North Central Area Agency on Aging, Inc.
CT
Material Weakness Reporting Internal Control / Segregation of Duties
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account ...
NCAAA has hired a full-time Finance Director coupled with a Consultant who is an expert in the Accounting system being utilized to ensure the system is being for its full intent. Inclusive of financial activities. As previously mentioned, procedures will be implemented to formalized monthly account reconciliations and year end closed to ensure transactions are properly recorded in the appreciate account and correct period.
View Audit 366336
Finding 1153084 (2023-001)
Material Weakness 2023
Linden Peters Volunteer Fire Department
CA
§ 200.512
We recommend that the auditee work with its independent auditor to ensure timely completion and submission of future Single Audits in accordance with Uniform Guidance. Management agrees with the finding and will monitor audit timelines more closely, while setting earlier deadlines.
We recommend that the auditee work with its independent auditor to ensure timely completion and submission of future Single Audits in accordance with Uniform Guidance. Management agrees with the finding and will monitor audit timelines more closely, while setting earlier deadlines.
View Audit 366327
« 1 981 982 984 985 2241 »