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Corrective Action Plans

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Finding 575602 (2025-004)
Significant Deficiency 2025
Village of Shelby
MI
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Finding 2025-004: Coronavirus State and Local Fiscal Recovery Funds Reporting Procedures Type of Finding: Control U.S. Department of Treasury Pass-through Entities: The Right Place, Inc. and Michigan Department of Treasury. Assistance Listing Number: 21.027 Award Numbers: COVID-19 Revitaliza...
Finding 2025-004: Coronavirus State and Local Fiscal Recovery Funds Reporting Procedures Type of Finding: Control U.S. Department of Treasury Pass-through Entities: The Right Place, Inc. and Michigan Department of Treasury. Assistance Listing Number: 21.027 Award Numbers: COVID-19 Revitalization and Placemaking Grant, COVID-19 American Rescue Plan Act Award Year End: June 30, 2026 and December 31, 2026 Specific Requirement: (L.) Reporting Recommendation: The Village should follow established procedures to require the documented review and approval of both RAP and ARPA grant reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Village is implementing a new procedure requiring that ARPA grant reports be reviewed and approved by a designated reviewer before submission in addition to RAP grant reports. The reviewer, who must possess the appropriate skills, knowledge, and experience relevant to the report's content, will ensure that the information is accurate, complete, and compliant with organizational standards and regulatory requirements. Responsible Person and Anticipated Completion Date: The Village Clerk/Treasurer will oversee the implementation of this plan by February 28, 2026. If the Michigan Strategic Fund has questions regarding this plan, please call Phillip Morse at 231-861-4401.
View Audit 365594
Village of Marion
MI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions bec...
This finding is due to the Village not having formal written policies in place required by Uniform Guidance. The Village is now aware that these policies are required and will adopt all necessary policies. The Village does not believe that there were any actual nonallowable costs or transactions because of the lack of written policies as required by Uniform Guidance. The Village will adopt all necessary policies to be in compliance. The person responsible for the corrective action is the Village President. The anticipated completion date of the corrective action plan is before the end of the 2026 fiscal year. The plan for adherence is the Council will review all proposed policies and adopt them, the Council will also monitor any changes to policy requirements to ensure that they are in compliance in the future.
View Audit 364976
Finding 1217743 (2024-003)
Material Weakness 2024
Boys & Girls Clubs of Southcentral Alaska
AK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.400
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate grant reporting and compliance with reporting requirements.
View Audit 403865
Finding 1217623 (2024-002)
Material Weakness 2024
Aids Services Coalition
MS
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.507
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal...
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal Review Procedures: All audit support will undergo a supervisory review prior to submission to ensure completeness, accuracy, and appropriateness of documentation.  Enhanced Oversight: Management will conduct periodic status meetings during the audit process to monitor progress, resolve bottlenecks, and ensure deadlines are met.  Training and Communication: Accounting and relevant personnel will receive additional guidance regarding audit expectations, timelines, and documentation standards to improve overall responsiveness and quality.
View Audit 403795
Finding 1217584 (2024-001)
Material Weakness 2024
Washington County Arkansas
AR
Allowable Costs / Cost Principles Reporting
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
View Audit 403725
Finding 1217528 (2024-002)
Material Weakness 2024
Ashtabula County General Health District
OH
Allowable Costs / Cost Principles
A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time...
A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time-sheets that they have completed based on the employee’s completed time-sheet. If the initials or signatures are missing, they will be returned to the supervisor to complete. The Finance Director will sign off on the Executive Director’s time-sheet so that the Executive Director is no longer approving their own time-sheet.
View Audit 403675
Finding 1217425 (2024-002)
Material Weakness 2024
Baltimore Corps, INC
DC
Allowable Costs / Cost Principles § 200.430 § 200.514
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related to deficiencies in our time tracking process. We have implemented a time tracking system using QuickBooks Time starting in the fourth quarter of fiscal year 2025. This system is designed to accurately capture and record employees’ hours worked by project/grant. Comprehensive training sessions have been conducted for all affected employees to ensure they are proficient in using the new time tracking system. Supervisors have received additional training on monitoring and verifying time entries. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217419 (2024-010)
Material Weakness 2024
Community Legal Aid Society, Inc.
DE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.1 § 200.303 § 200.32
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
View Audit 403627
Finding 1217383 (2024-002)
Material Weakness 2024
Human Services Alliance of Greater Prince William
VA
Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties
Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Alliance documented the ARPA designated hours per employee and made adjustments where needed to allocate money away from ARPA funds when those were not reported. This process will be documented and all data and calculations supporting the allocations will be retained. Name of the contact person responsible for corrective action: Lisa Wolf Planned completion date for corrective action plan: July 1st 2026
View Audit 403581
Finding 1216958 (2024-005)
Material Weakness 2024
Half Moon Bay
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number...
Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its procedures for the administration and oversight of federal awards to ensure compliance with applicable federal requirements. Staff will review and update existing grant management procedures, implement additional monitoring and documentation controls, and provide training to personnel involved in federal grant administration. The City will also evaluate opportunities to utilize external resources or consultants, as needed, to support compliance efforts and address identified deficiencies. • Anticipated Completion Date: August 2026
View Audit 403247
Finding 1216765 (2024-002)
Material Weakness 2024
City of Croswell
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.305 § 200.318 § 200.400
The City will review the requirements for written policies and will adopt policies, as needed, or will revise its current policies as needed to comply with Uniform Guidance.
The City will review the requirements for written policies and will adopt policies, as needed, or will revise its current policies as needed to comply with Uniform Guidance.
View Audit 403238
Finding 1216755 (2024-003)
Material Weakness 2024
Town of New Market
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We...
FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will adopt an Allowable Cost policy for federal grant expenditures. It will ensure all federal expenditures are properly recorded in the ledger, reported in its AFR and approved by the Town Council. Anticipated Completion Date: February 28, 2026
View Audit 403224
Finding 1216744 (2024-005)
Material Weakness 2024
Commonwealth Ports Authority
MP
Special Tests & Provisions Allowable Costs / Cost Principles Cash Management
CORRECTIVE ACTION PLAN: Finding No 2024-005 “ALN #20.106 Special Tests and Provisions – Revenue Diversion” Name of Contact Person(s): Sheryl Sizemore, Comptroller Ida S. De Brum, Accounting Manager Zack A. Diaz, Internal Auditor Corrective Action: CPA disagrees with this finding. All costs incurred ...
CORRECTIVE ACTION PLAN: Finding No 2024-005 “ALN #20.106 Special Tests and Provisions – Revenue Diversion” Name of Contact Person(s): Sheryl Sizemore, Comptroller Ida S. De Brum, Accounting Manager Zack A. Diaz, Internal Auditor Corrective Action: CPA disagrees with this finding. All costs incurred by the Seaport paid initially by the Airport are reimbursed in a timely manner. For purposes of efficiency, this method is used as to reduce the number of payments to vendors being made. The Airport Division has been fully reimbursed. CPA received grantor acceptance of for the use of this method even though this practice of recordkeeping has been in place for more than 20 years. (See attachment) CPA believes that the costs incurred pertain to the operational costs of the airport. Per the Federal Register / Vol. 64, No. 30, “Operating costs for an airport may be both direct and indirect and may include all of the expenses and costs that are recognized under the generally accepted accounting principles and practices that apply to the airport enterprise funds of state and local government entities.” Proposed Completion Date: Not Applicable
View Audit 403187
Finding 1216684 (2024-006)
Material Weakness 2024
American Thoracic Society, Inc.
NY
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320
Views of Responsible Officials and Planned Corrective Actions: ATS has drafted an organization-wide procurement policy to ensure it includes all the Uniform guidance procurement elements. The draft will be reviewed by senior management for comment prior to formal issuance.
Views of Responsible Officials and Planned Corrective Actions: ATS has drafted an organization-wide procurement policy to ensure it includes all the Uniform guidance procurement elements. The draft will be reviewed by senior management for comment prior to formal issuance.
View Audit 403116
Finding 1216683 (2024-005)
Material Weakness 2024
American Thoracic Society, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.502 § 200.510
Views of Responsible Officials and Planned Corrective Actions: The Finance Department will ensure an accurate SEFA in conjunction with the response for Finding 2024-002.
Views of Responsible Officials and Planned Corrective Actions: The Finance Department will ensure an accurate SEFA in conjunction with the response for Finding 2024-002.
View Audit 403116
Finding 1216626 (2024-002)
Material Weakness 2024
My Sister's Place, Inc.
DC
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Response: MSP plans to implement changes overall to timekeeping processes to ensure that payroll costs accurately reflect the work performed and to reconcile and true up any budget estimates on a consistent basis.
Response: MSP plans to implement changes overall to timekeeping processes to ensure that payroll costs accurately reflect the work performed and to reconcile and true up any budget estimates on a consistent basis.
View Audit 403101
Finding 1216601 (2024-009)
Material Weakness 2024
Trimble Local School District
OH
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.403
Finding Number: 2024-009 Planned Corrective Action: The district will implement enhanced procedures for monitoring and tracking federal grant expenditures to ensure expenditures do not exceed awarded grant amounts and are properly reported. The Treasurer will review grant agreements, monitor availab...
Finding Number: 2024-009 Planned Corrective Action: The district will implement enhanced procedures for monitoring and tracking federal grant expenditures to ensure expenditures do not exceed awarded grant amounts and are properly reported. The Treasurer will review grant agreements, monitor available grant balances on a regular basis, and maintain supporting documentation for all federal expenditures and reporting to ensure compliance with federal requirements and accurate reporting on the Schedule of Expenditures of Federal Awards. At the time of the creation of this corrective action plan all COVID-19 related grants have been totally expended. The district is required to provide the board, ODEW, and the Financial Planning Commission with monthly monitoring documents. Within these documents is contained a worksheet that requires the treasurer to list each fund balance for all accounts and explain any negative balances and whether a PCR has been created to eliminate negative balances. This policy forces the district to pay close attention to any grant funds that are carrying negative balances. Anticipated Completion Date: 05/31/2026 Responsible Contact Person: Ashley Miller
View Audit 403068
Finding 1216554 (2024-006)
Material Weakness 2024
Glacierland Resource Conservation and Development Council, Inc.
WI
Allowable Costs / Cost Principles § 200.403
Finding 2023-006 ● Criteria or Specific Requirement: 2 CFR Section 200.403 states the factors that determine allowability of costs charged to federal awards and requires costs to be determined in accordance with generally accepted accounting principles. ● Condition: We identified costs incurred in 2...
Finding 2023-006 ● Criteria or Specific Requirement: 2 CFR Section 200.403 states the factors that determine allowability of costs charged to federal awards and requires costs to be determined in accordance with generally accepted accounting principles. ● Condition: We identified costs incurred in 2023 that were incorrectly recorded as 2024 costs and charged to federal awards. ● Corrective Action Plan: Management agrees with the finding and they will evaluate our findings to determine an appropriate corrective action. After evaluation, Glacierland will designate specific tasks to the ‘Bookkeeper’ and ‘Executive Assistant’. These tasks will be reviewed by one another and the Executive Director. Creation of these two roles and review procedures will allow for increased internal controls to ensure costs are recorded in accordance with GAAP. Contact Person: Kirsten Jurcek Anticipated Date of Completion: September 1, 2026
View Audit 403049
Finding 1216553 (2024-005)
Material Weakness 2024
Glacierland Resource Conservation and Development Council, Inc.
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.305 § 200.318 § 200.326 § 200.430 § 200.431
Finding 2023-005 ● Condition: There are no written policies and procedures for allowable costs/cost principles, cash management, procurement and suspension and debarment requirements. ● Cause: The Organization does not have a process for reviewing their accounting policies and procedures manual on a...
Finding 2023-005 ● Condition: There are no written policies and procedures for allowable costs/cost principles, cash management, procurement and suspension and debarment requirements. ● Cause: The Organization does not have a process for reviewing their accounting policies and procedures manual on a regular basis to ensure written procedures conform to Uniform Guidance requirements. ● Corrective Action Plan: Management agrees with the finding and they will evaluate our findings to determine an appropriate corrective action. Financial policies and procedures will be created and implemented. Annual schedule of expenditures will be created by Executive Director or Bookkeeper and reviewed by Board of Directors. Contact Person: Kirsten Jurcek Anticipated Date of Completion: September 1, 2026
View Audit 403049
Finding 1216528 (2024-014)
Material Weakness 2024
Pottawatomie County
OK
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.403
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.
View Audit 403025
Finding 1216525 (2024-011)
Material Weakness 2024
Pottawatomie County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Board of County Commissioners will work with all County Officials to inform them of all grants and federal monies that Pottawatomie County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to inform them of all grants and federal monies that Pottawatomie County receives to ensure that proper internal controls are implemented.
View Audit 403025
Finding 1216524 (2024-010)
Material Weakness 2024
Pottawatomie County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
The Board of County Commissioners will work with all County Officials to inform them of all grants and federal monies that Pottawatomie County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to inform them of all grants and federal monies that Pottawatomie County receives to ensure that proper internal controls are implemented.
View Audit 403025
Finding 1216333 (2024-003)
Material Weakness 2024
City of Dade City
FL
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.303
Significant Deficiency Finding Number: 2024-003 Federal Award Finding and Questioned Costs Corrective Action Plan The City will evaluate their processes and procedures over internal controls to ensure that all employee rate changes and payroll registers are appropriately documented and maintained. W...
Significant Deficiency Finding Number: 2024-003 Federal Award Finding and Questioned Costs Corrective Action Plan The City will evaluate their processes and procedures over internal controls to ensure that all employee rate changes and payroll registers are appropriately documented and maintained. While we maintain that oversight was in place, we concur with the finding and have identified the responsibility of the process to be placed on the finance department's fiscal assistants. The lack of documented review of the reporting process is noted, and procedures are now in place for documentation of the review and approval of the data as it is reported on portals as required. The Finance Officer will direct an accountant on staff or a professional consultant to complete the preparation of the reporting so that he/she can review and authorize the submission of reports. The implementation of upgraded software and strengthened internal control policies and procedures is a priority. Anticipated Completion Date September 30, 2026 Responsible Party The Finance Officer
View Audit 402827
Finding 1216302 (2024-002)
Material Weakness 2024
Connecticut Children's Medical Center and Subsidiaries
CT
Allowable Costs / Cost Principles § 200.430
Corrective Action Planned: Management acknowledges the finding related to the lack of formal documentation maintained evidencing a hindsight review of employee working hours to verify alignment between actual hours. The Effort Reporting requirement is now met with a revamped process that includes an...
Corrective Action Planned: Management acknowledges the finding related to the lack of formal documentation maintained evidencing a hindsight review of employee working hours to verify alignment between actual hours. The Effort Reporting requirement is now met with a revamped process that includes an updated institutional effort reporting policy and development of a newly developed effort reporting workflow that aligned with the relatively recent (April 2024) implementation of new ERP system Oracle. This new process applies to those team members who have effort either charged, in-kind or cost-shared, to a grant funded project. The new Effort Reporting workflow formally went live institution wide on 10/1/25, with a pilot implementation done in September 2025. Effort reporting is conducted monthly and requires a preview of all team members with effort allocated to grants from an automated report. Each report is reviewed for accuracy and then each line item is entered into a Smartsheet format for automated delivery of an individual effort report to each team member. A mid-month report is automated to flag and identify upcoming end dates of grant funding in preparation of the next month effort report. This midmonth review is necessary to adjust for any edits needed in preparation for the next month effort report workflow. In addition, the new process allows for follow up with escalation if individual effort report(s) are not signed by respective team member(s) within the prescribed monthly due date. Name(s) of Contact Person(s) Responsible for Corrective Action: Kimberly Davey, Director Office for Sponsored Programs Anticipated Completion Date: Completion 9/30/2025, active as of 10/01/2025
View Audit 402778
Finding 1216135 (2024-004)
Material Weakness 2024
Christian Farms Treehouse INC
TX
Allowable Costs / Cost Principles
Recommendation: The Organization should reinforce its policies and procedures in regards to record keeping. Responsible Officials' Response: We agree and will make sure that all percentage allocations are properly verified and maintained in a separate ledger for reconciliations.
Recommendation: The Organization should reinforce its policies and procedures in regards to record keeping. Responsible Officials' Response: We agree and will make sure that all percentage allocations are properly verified and maintained in a separate ledger for reconciliations.
View Audit 402609
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