Finding Text
Condition:
The organization did not prepare corrective action plans to address prior audit findings, monitoring
reviews, or internal control deficiencies identified from subrecipient monitoring inspections or reviews
performed by the cognizant or pass‐through agency for the ERA program.
Criteria:
2 CFR 200.511(c) requires auditees to develop and implement corrective action plans for all findings.
Cause:
The organization lacked processes for documenting and addressing deficiencies during the audit period.
Effect:
Without corrective action plans, deficiencies may persist, increasing the risk of noncompliance.
Recommendation:
Establish a formal corrective action plan process to address audit findings and deficiencies.
Questioned Costs: None
Management’s Response:
Management concurs with the finding and will develop a formal corrective action plan process for
addressing findings and deficiencies from audits or inspections. The process will include documentation
of actions taken and periodic progress reviews.