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Corrective Action Plans

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Finding 1164798 (2024-007)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164797 (2024-018)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Special Tests & Provisions § 200.303
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 374603
Finding 1164796 (2024-017)
Material Weakness 2024
Mayes County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 374603
Finding 1164788 (2024-041)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles § 200.403 § 200.405
Finding Number: 2024-041 Audit Type: Single Audit Finding Title: Unsupported FEMA Reimbursements Related Finding: 2024-031 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City wil...
Finding Number: 2024-041 Audit Type: Single Audit Finding Title: Unsupported FEMA Reimbursements Related Finding: 2024-031 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a documentation checklist and assign a grants compliance officer to ensure all FEMA reimbursement requests are fully supported. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure all FEMA-related expenditures are properly documented and retained. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164787 (2024-038)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles § 200.430
Finding Number: 2024-038 Audit Type: Single Audit Finding Title: Inadequate Documentation of HIDTA Personnel Costs Related Finding: 2024-026 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective A...
Finding Number: 2024-038 Audit Type: Single Audit Finding Title: Inadequate Documentation of HIDTA Personnel Costs Related Finding: 2024-026 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement timekeeping procedures and maintain documentation to support HIDTA personnel costs charged to the grant. 3. Anticipated Completion Date September 30, 2026 - plan in place 4. Management's Response Management concurs and will ensure compliance with federal documentation standards. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164786 (2024-042)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles Cash Management § 200.303 § 200.403 § 200.405
Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...
Finding Number: 2024-042 Audit Type: Single Audit Finding Title: Misallocation of Expenditures Across Federal Awards Related Finding: 2024-028 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure expenditures are properly allocated to the correct federal awards. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will implement additional review steps during the grant reimbursement process. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164777 (2024-043)
Material Weakness 2024
City of Batesville, Mississippi
MS
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303 § 200.306 § 200.403 § 200.516
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Plan...
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure only eligible local funds are used for matching requirements. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will coordinate with granting agencies to confirm match eligibility. 5. Status of Prior Year Finding This is a new finding.
View Audit 374592
Finding 1164611 (2024-001)
Material Weakness 2024
Town of Cohasset
MA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are...
Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are necessary from the trial balance will be clearly documented for reconciliation and confirmed by the Town Accountant as accurate. Upon confirmation, the Town Manager will submit the portal. Planned Implementation Date of Corrective Action: March 2026 P&E Report (due by April 30, 2026) Person Responsible for Corrective Action: Town Accountant Town Manager
View Audit 374218
Finding 1164604 (2024-006)
Material Weakness 2024
Central Minnesota Jobs and Training Services
MN
Questioned Costs Allowable Costs / Cost Principles Eligibility
Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment. We further recomm...
Inadequate Approval Controls Over Adjusting Journal Entries and Invoices Recommendation: We recommend following documented controls to enforce approval for adjusting journal entries. We also recommend ensuring invoice processing workflows include mandatory approvals before payment. We further recommend conducting periodic audits to verify compliance with approval policies. Action Taken: CMJTS migrated to a new accounting software in February of 2025. This software has systematic approval workflows built in to ensure approvals are done on journal entries before they are posted and invoices before they can be paid.
View Audit 374211 Questioned Costs: $1
Finding 1164602 (2024-004)
Material Weakness 2024
Central Minnesota Jobs and Training Services
MN
Questioned Costs Allowable Costs / Cost Principles Reporting
Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that al...
Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that all relevant documentation—such as timesheets and work allocation records—is retained for the required period and readily accessible for audit purposes. Additionally, staff involved in timekeeping and financial reporting should receive training on documentation requirements under the Uniform Guidance. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documents and saved for record retention.
View Audit 374211 Questioned Costs: $1
Finding 1164601 (2024-003)
Material Weakness 2024
Central Minnesota Jobs and Training Services
MN
Questioned Costs Allowable Costs / Cost Principles
Documentation of Allocations for Costs Recommendation: The Organization should adopt a comprehensive documentation retention policy that includes specific procedures for maintaining records related to cost allocations. This policy should ensure that all relevant documentation is retained for the req...
Documentation of Allocations for Costs Recommendation: The Organization should adopt a comprehensive documentation retention policy that includes specific procedures for maintaining records related to cost allocations. This policy should ensure that all relevant documentation is retained for the required period and is readily accessible for audit purposes. Additionally, the Organization should enforce a formal review process to verify the accuracy and compliance of cost allocations. Staff responsible for financial record-keeping and compliance should receive training on documentation standards, review procedures, and the requirements of the Uniform Guidance. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documents and saved for record retention.
View Audit 374211 Questioned Costs: $1
Finding 1164482 (2024-001)
Material Weakness 2024
Baptist Health Care, Inc.
FL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.400 § 200.405
Finding 2024-001 (A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles) US Department of Homeland Security Federal Emergency Management Agency (FEMA), Assistance Listing 97.036 COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Name of contact p...
Finding 2024-001 (A/B – Activities Allowed or Unallowed and Allowable Costs / Cost Principles) US Department of Homeland Security Federal Emergency Management Agency (FEMA), Assistance Listing 97.036 COVID-19 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) Name of contact person: Warren Pate, Vice President Finance Corrective action: The Vice President Finance will oversee repayment to FEMA a total of $79,118.82, representing invoices that were submitted for reimbursement more than once ($77,521.50), and an invoice for which reimbursement was requested greater than the invoice amount ($1,597.32). Additionally, a review of all project amounts planned to be submitted for future FEMA reimbursement will be conducted at the direction of the Vice President Finance, to ensure the completeness and accuracy of all project details. Proposed completion date: March 31, 2025
View Audit 374044 Questioned Costs: $1
Finding 1164432 (2024-003)
Material Weakness 2024
Aid for Aids of Nevada
NV
Allowable Costs / Cost Principles § 200.303
2024-003 Internal Controls System Over Allowable Costs and Allowed Activities. – U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, audit...
2024-003 Internal Controls System Over Allowable Costs and Allowed Activities. – U.S. Department of Housing and Urban Development, Housing Opportunities for Persons with AIDS, Assistance Listing Number 14.241, Passed Through the City of Las Vegas, Nevada. Criteria: As defined in 2 CFR 200.303, auditee is required to maintain a system of internal control over compliance designed to provide reasonable assurance that federal award transactions executed are in compliance with the terms and conditions of the federal award. Funds utilized under the Housing Opportunities for Persons with AIDS program are required to be expended on costs consistent with those outlined in 2 CRF 200 Subpart E – Cost Principles, and within the core service categories outlined in the grant agreement. Condition: For one pay period selected for testing, two employees charged to the grant did not have an approved grant time sheet which assigns the appropriate time worked by employees to be allocated to the grant. Cause: Internal controls over payroll allocations was not performed consistently to ensure all payroll allocations and related expenses were properly reviewed. Context: Management failed to design and implement consistent internal controls to address the risk of improper payroll amounts being allocated to the grant. Effect: Failure to design and implement controls over the approved payroll allocations could result in the grant being overcharged. Repeat Finding: No Recommendation: We recommend management design and implement a system of internal controls whereby a review of costs and activities and the related supporting schedules being submitted for reimbursement are reviewed on a consistent basis and management ensures proper documentation of this review is maintained to support the performance of the control. Views of Responsible Officials and Planned Corrective Actions: For one of the pay periods selected for testing, two employees charged to the grant did not have an approved grant time sheet which assigns the appropriate time worked by employees to be allocated to the grant. Internal controls over payroll allocations were not performed consistently to ensure all payroll allocations and related expenses were properly reviewed. Management failed to design and implement consistent internal controls to address the risk of improper payroll amounts being allocated to the grant. Failure to design and implement controls over the approved payroll allocations could result in the grant being overcharged. Management intends to put in place additional training for case managers to identify eligibility of clients and ensure proper backup is submitted. Supervisors will ensure all proper backup and supporting documents are included in the case file before submitting.
View Audit 373879
Finding 1164427 (2024-003)
Material Weakness 2024
Taylor County, Wi
WI
Questioned Costs Allowable Costs / Cost Principles Cash Management
Recommendation: We recommend that the County implement a procedure by which a monthly review of the activities billed by providers to the CLTS Third Party Administration is performed with special attention on any authorized changes in services that occurred during the month. Explanation of disagreem...
Recommendation: We recommend that the County implement a procedure by which a monthly review of the activities billed by providers to the CLTS Third Party Administration is performed with special attention on any authorized changes in services that occurred during the month. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County acknowledges the recommendation to implement a procedure for monthly review of provider-billed activities submitted to the CLTS Third Party Administration (TPA). It is our understanding that the activity subject to testing in the future for CLTS will be case management and other services directly provided by Taylor County personnel. The County will evaluate current processes to make sure they are complying. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig, Finance Director Planned completion date for corrective action plan: December 31, 2025
View Audit 373865 Questioned Costs: $1
Finding 1164400 (2024-007)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing...
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing internal controls by requiring measurable documentation for all OTPS charges, performing periodic reconciliations to ensure allocations reflect actual usage, and updating procedures to reinforce federal compliance standards. Staff training and ongoing monitoring have been established to ensure adherence to the revised allocation methodology, with oversight by Finance leadership and full implementation expected by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164399 (2024-006)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. T...
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. The organization is strengthening its payroll allocation procedures in Paylocity, updating relevant policies to align with Uniform Guidance, and providing targeted training to program and finance staff to reinforce compliance expectations. Management will conduct regular internal reviews to verify the accuracy of payroll charges and promptly address any discrepancies. These corrective actions, overseen by the Finance Department under the Chief Financial Officer, are expected to be fully implemented by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164398 (2024-008)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standard...
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standards, and conducting ongoing quarterly monitoring to verify compliance. These corrective actions are designed to ensure that all rental payments under the Continuum of Care Program are properly supported, reviewed, and retained in accordance with federal regulations by June, 2026.
View Audit 373839
Finding 1164302 (2024-006)
Material Weakness 2024
Steelton-Highspire School District
PA
Special Tests & Provisions Allowable Costs / Cost Principles Reporting
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
View Audit 373711
Finding 1164259 (2024-001)
Material Weakness 2024
Hiv Alliance INC
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559
Finding 1163629 (2024-002)
Material Weakness 2024
Feeding South Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334 § 200.403
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA c...
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA contract for freight by meeting and invoicing the total amount allowable for freight. To ensure ongoing compliance, we established and implemented a comprehensive Standard Operating Procedure (SOP) for all contracts and grants, including the LFPA program, which has been consistently followed since LFPA Plus began. To strengthen oversight and enhance audit readiness, administrative responsibility for this contract has transitioned from the Grants Department to the Finance Department. This restructuring reinforces our compliance framework, improves operational support, and embeds stronger accountability measures across all organizational levels and throughout our region.
View Audit 373471 Questioned Costs: $1
Finding 1163590 (2024-001)
Material Weakness 2024
CHESTERFIELD SQUARE MUTUAL HOMES, INC.
VA
Allowable Costs / Cost Principles Reporting
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package a...
October 31, 2024 RE: Chesterfield Square Audit Finding 2024-001: Reporting, AL #14.155 Corrective Action Plan To Whom It May Concern: Drucker & Falk, LLC is partnering with the Chesterfield Square board president to obtain a Unique Entity Identifying Number (UEIN) such that audit reporting package and the Form SF-SAC can be submitted to the Federal Audit Clearinghouse for fiscal years ending July 31, 2023 and 2022. Respectfully, Drucker & Falk, LLC Agent Sharon B. Stover
View Audit 373333
Finding 1163560 (2024-001)
Material Weakness 2024
Solidaridad North America
CA
Subrecipient Monitoring Allowable Costs / Cost Principles
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
View Audit 373247
Finding 1163510 (2024-004)
Material Weakness 2024
Renewing the Countryside II
MN
Allowable Costs / Cost Principles
Appropriate documentation will be completed to ensure compliance with federal requirements
Appropriate documentation will be completed to ensure compliance with federal requirements
View Audit 373139
Finding 1163435 (2024-003)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
Condition: During the audit it was noted that there were some individuals who did not have documentation of the correct wage that was used ont he grant expenditure report. The Club also does not keep any copies of the invoices to back up which expenses are allocated to the grant. Plan: The Club plan...
Condition: During the audit it was noted that there were some individuals who did not have documentation of the correct wage that was used ont he grant expenditure report. The Club also does not keep any copies of the invoices to back up which expenses are allocated to the grant. Plan: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have started to keep the documentation for each salary increase and review in the employee's personnel files and the supplies that have been purchased.
View Audit 373037
Finding 1163433 (2024-001)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management
Condition: During the audit it was noted that instances of wages submitted for reimbursement for two Club employees were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation. Plan: The Club plans to review the issue with ...
Condition: During the audit it was noted that instances of wages submitted for reimbursement for two Club employees were more than gross wages that should have been assigned to the grant based on the amount of the paycheck and the percentage allocation. Plan: The Club plans to review the issue with its current procedures and revise them as necessary to provide better controls over grant expenditures. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have evaluated our procedures related to grant reimbursement requests review and we are working on improving our current proceudres.
View Audit 373037 Questioned Costs: $1
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