Corrective Action Plans

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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 October 1, 2025, 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 mid-month 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: Director Office for Sponsored Programs Anticipated Completion Date: Completion September 30, 2025, active as of October 1, 2025
Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding ...
Finding 2025-004: Gramm-Leach-Bliley Act (GLBA) – Student Information Security Controls | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Atrium Health CMHA management has remediated this finding through the implementation of multifactor authentication (MFA) controls for the Student Information System (SIS) in February 2026. Following implementation, the SIS successfully underwent internal security review procedures in 2026, confirming that the required controls were operating as designed. Management will continue to monitor these controls as part of its ongoing information security and compliance program. | Proposed Completion Date: Completed February 2026.
Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its n...
Finding 2025-001: Internal controls within the Student Financial Assistance (SFA) IT Systems | Name of Contact Person: Jared Smith, Dean of Student Affairs and Enrollment Management & Amy Brown, Director of Financial Aid | Corrective Action Plan: Carolinas College is implementing PowerFAIDS as its new student financial aid management system, with deployment anticipated in August 2027. The new platform is expected to address limitations in the current Jenzabar Financial Aid system related to reporting capabilities, disbursement verification, and record retention. Until implementation is complete, management will utilize supplemental manual procedures, including maintaining supporting documentation and screenshots, to ensure adequate documentation of eligibility determinations, reporting, and disbursement activities. | Proposed Completion Date: Management expects interim remediation through enhanced manual recordkeeping procedures by December 31, 2026. Following the implementation of PowerFAIDS in August of 2027, a full remediation is expected to be completed by December 31, 2027. Due to the academic-year operating cycle, the College is unable to transition financial aid systems during the middle of an active award year, making a phased implementation approach necessary.
Medical Assistance – Assistance Listing No. 93.778 Recommendation: The County should ensure it has proper controls in place to document the review Random Moment Time Study Participant Listings for the program. Explanation of disagreement with audit finding: There is no disagreement with the audit fi...
Medical Assistance – Assistance Listing No. 93.778 Recommendation: The County should ensure it has proper controls in place to document the review Random Moment Time Study Participant Listings for the program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enact a process to ensure all listings are reviewed and proper documentation will be retained. Name(s) of the contact person(s) responsible for corrective action: Heather Olson Auditor/Treasurer, Amie Gendron Administrative Services Supervisor Planned completion date for corrective action plan: December 31, 2026
Medical Assistance – Assistance Listing No. 93.778 Recommendation: The County should ensure it has controls in place to properly verify assets for cases when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...
Medical Assistance – Assistance Listing No. 93.778 Recommendation: The County should ensure it has controls in place to properly verify assets for cases when required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will ensure the County is properly verifying assets for cases when additional verification is required. Name(s) of the contact person(s) responsible for corrective action: Heather Olson Auditor/Treasurer, Amie Gendron Administrative Services Supervisor Planned completion date for corrective action plan: December 31, 2026
As previously stated, NCAAA has hired another Finance Director. 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
As previously stated, NCAAA has hired another Finance Director. 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
Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over time & effort studies and allocations. This review would include comparing the payroll processed...
Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a compensating control to formally document their review and approval over time & effort studies and allocations. This review would include comparing the payroll processed and allocated to the grant to the approved time and effort documentation by funding source to ensure payroll costs are not being overcharged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Status of corrective action: This finding recurred in 2025 due to the timing of implementation, not because the corrective actions were ineffective. The corrective actions described below were fully in place by October 2025, after the start of the January 1 to December 31, 2025 audit period, so the controls were not in operation for the full year. The controls have been in operation since implementation, and the Organization expects this finding to be resolved in the audit for the year ending December 31, 2026, which will be the first audit period in which the controls operate for the entire year. Time and effort studies: Beginning in September 2025, the Organization conducts monthly time studies by position. Management reviews and approves each time study, and the approval is documented and dated by email to the Outsourced Accountant. When actual time spent deviates from the most recent time study, payroll allocations are adjusted so that charges to each funding source reflect actual effort. Payroll allocation reconciliation (compensating control): Each month, before payroll costs are included in a claim for reimbursement, the Director of Operations or a designee independent of payroll preparation compares the payroll processed and allocated to the Environmental Quality Incentives Program award to the approved time and effort documentation by funding source. Any difference is investigated and corrected in the general ledger before the costs are claimed, so that payroll charged to the award does not exceed the effort supported. Name of the contact person responsible for corrective action: Angie Sullivan, Director of Operations Planned completion date for corrective action plan: Implemented October 2025; expected to be resolved in the audit for the year ending December 31, 2026
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to ensure appropriate allocation calculation is used and retains support for calculation. Expla...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to ensure appropriate allocation calculation is used and retains support for calculation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement procedures to ensure appropriate allocation calculations are used and documentation related to the allocation is retained. Name(s) of the contact person(s) responsible for corrective action: Sharon Brown, CEO Planned completion date for corrective action plan: December 31, 2026
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Exp...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement policies and procedures to implement subrecipient monitoring as required in future grants and contracts. Name(s) of the contact person(s) responsible for corrective action: Sharon Brown, CEO Planned completion date for corrective action plan: December 31, 2026
Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Noted discrepancies were subsequently identified and corrected through the Foundation's internal review process; The Foundation will continue to review and e...
Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Noted discrepancies were subsequently identified and corrected through the Foundation's internal review process; The Foundation will continue to review and enhance its existing procedures as outlined below: 1. Prior to submission of reimbursement requests to the funder, the Contracts Manager for each grant will review the supporting documents and invoice template to ensure only final and fully supported data is invoiced. 2. Continue the practice of reviewing salary costs allocated to each grant in the payroll system, with the percentage charged to the funder to ensure only fully supported costs are billed. B. Improved Documentation of Routinary Reviews of Employee Hours Charged to Grants The Foundation will continue to review and enhance the process to review staff allocated to a grant to ensure that hours and salary costs are allocated correctly at least quarterly, but also additional adjustments and reclassifications may be posted at year-end to ensure completeness and accurate SEFA reporting. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Administration Date of Implementation: October 1, 2026
Condition: Timecards did not consistently agree with hours reported in payroll records. Discrepancies were noted between employee timecards and ADP payroll reports, and one instance was identified in which a timecard lacked required approval. Planned Corrective Action: Management will strengthen pay...
Condition: Timecards did not consistently agree with hours reported in payroll records. Discrepancies were noted between employee timecards and ADP payroll reports, and one instance was identified in which a timecard lacked required approval. Planned Corrective Action: Management will strengthen payroll controls by implementing a dual-review process. Supervisors will be required to approve all employee timecards prior to payroll processing, and accounting personnel will verify approved timecards against payroll system reports before payroll is finalized. In addition, management will conduct periodic spot checks and quarterly reviews on or around April 1st, July 1st, October 1st, January 1st to ensure payroll records are accurate, properly supported, and in compliance with established procedures. Anticipated Completion Date: December 31, 2026. Contact Person: Pam Schuellerman, Executive Director.
Condition: Management was unable to locate approved payment request forms demonstrating evidence of review and approval prior to submission for reimbursement in 15 of the 60 transactions selected for testing. Planned Corrective Action: Management will implement and enforce a standardized reimburseme...
Condition: Management was unable to locate approved payment request forms demonstrating evidence of review and approval prior to submission for reimbursement in 15 of the 60 transactions selected for testing. Planned Corrective Action: Management will implement and enforce a standardized reimbursement packet checklist requiring documented approval before reimbursement requests are submitted. All reimbursement packets and supporting documentation will be maintained electronically in a centralized filing system. Training will be provided to accounting staff regarding documentation and record retention requirements. Quarterly reviews will be conducted to ensure compliance with established procedures on or around April 1st, July 1st, October 1st, January 1st annually. Anticipated Completion Date: December 31, 2026. Contact Person: Pam Schuellerman, Executive Director
U.S. Department of Homeland Security Emergency Operations Center Assistance Listing Number: 97.052 Passed Through Minnesota Department of Public Safety Pass Through Number: EMC-2024-EO-05011 Award Period: September 1, 2024 – August 31, 2027 Recommendation: We recommend the City establish a formal po...
U.S. Department of Homeland Security Emergency Operations Center Assistance Listing Number: 97.052 Passed Through Minnesota Department of Public Safety Pass Through Number: EMC-2024-EO-05011 Award Period: September 1, 2024 – August 31, 2027 Recommendation: We recommend the City establish a formal policy over the Build America, Buy America Act domestic content procurement preference that includes identifying whether a federal award is subject to BABAA requirements, classifying each item to be incorporated into the project as an iron or steel product, a construction material, or a manufactured product, determining the applicable domestic content standard for each classification, and obtaining and retaining vendor certifications supporting compliance prior to incurring costs. We further recommend the City include Buy America contract provisions in all agreements associated with federally funded infrastructure projects and request and obtain any necessary waivers from the federal awarding agency in advance of procurement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Emergency Operations Center project was bid and awarded as part of a larger public safety facility construction project. Bid award dates for the construction contracts ranged from November 2023 through March 2024, and construction was underway prior to the City's receipt of the federal award, which carried an effective date of September 1, 2024. Because the construction agreements were executed before the City received the federal award, the agreements did not incorporate Buy America contract provisions, and domestic content certifications were not requested from vendors at the time of procurement. Upon identifying the applicability of the Build America, Buy America Act requirements to the award, the City submitted waiver requests for items subject to the domestic content procurement preference. Those requests remain pending and had not been approved as of the date of the auditor's report. The City is continuing to work with the Minnesota Department of Public Safety and the federal awarding agency to obtain a determination on the pending waiver requests and will provide any additional documentation requested in support of those submissions. Management will develop and adopt a written policy addressing the domestic content procurement preference. The policy will require staff to determine at the time of award acceptance whether a federal award funds an infrastructure project subject to BABAA, to classify each item to be incorporated into the project under the applicable domestic content standard, to include Buy America contract provisions in all solicitations and agreements associated with federally funded infrastructure projects, and to obtain and retain vendor domestic content certifications prior to incurring costs. Where compliance cannot be achieved, the City will submit a waiver request to the federal awarding agency in advance of procurement. Name of the contact person responsible for corrective action: Noel Graczyk, Administrative Services Director Planned completion date for corrective action plan: December 31, 2026
2025-001. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: The Organization implemented procedures during the current year whereby expected payroll allocations are prepared by the Director of Finance and subseq...
2025-001. Allowable Costs/Cost Principles United States Department of Housing and Urban Development Continuum of Care Program ALN: 14.267 Condition: The Organization implemented procedures during the current year whereby expected payroll allocations are prepared by the Director of Finance and subsequently reviewed and signed by employees. However, the documentation maintained does not sufficiently demonstrate that employees' final payroll allocations were determined based upon a documented after-the-fact evaluation of the activities actually performed during the applicable period. The signed allocation records generally reflect the predetermined or expected allocation of employee time, and the employee certification does not specifically document that the allocation was evaluated against actual activities performed. Recommendation: The Organization should further strengthen its payroll allocation procedures by documenting the after-the-fact review of expected payroll allocations. Employee certifications should clearly indicate that, after completion of the applicable reporting period, the employee reviewed the allocation in relation to activities actually performed and communicated any necessary adjustments prior to finalization of the payroll allocation. Evidence of adjustments identified through this review should be retained as part of the Organization's payroll allocation documentation. Corrective Action: The Organization will maintain documentation supporting employees' after-the-fact review of payroll allocations to ensure that amounts charged to federal awards reasonably reflect actual activities performed. Any necessary adjustments identified through this review will be documented. Responsible Contact Person(s): Louis Bamonte, Director of Finance Brighter Tomorrows, Inc. - P.O. Box 706 – Shirley, New York 11967 Anticipated Completion Date: December 31, 2026.
2025-002 (Significant Deficiency in Internal Control over Compliance): Allocation of Fringe Benefits Criteria: CFR 200.431 Compensation--fringe Benefits requires recipients to allocate fringe benefits to federal awards and all other activities in a manner consistent with the pattern of benefits attr...
2025-002 (Significant Deficiency in Internal Control over Compliance): Allocation of Fringe Benefits Criteria: CFR 200.431 Compensation--fringe Benefits requires recipients to allocate fringe benefits to federal awards and all other activities in a manner consistent with the pattern of benefits attributable to the individuals whose salaries and wages are chargeable to the federal award and other activities. In addition, it directs recipients to allocate fringe benefits to federal awards and other activities by identifying specific benefits to specific employees or allocating them based on entity-wide salaries and wages of the employees receiving the benefits. When the allocation method is used, separate allocations must be made to selective groupings of employees unless the recipient demonstrates that costs in relationship to salaries and wages do not differ significantly for different groups of employees. Condition: The allocation methodology being used by the Organization to allocate fringe benefits to the federal award and other activities was not fully consistent with the method described in CFR 200.431. Questioned Costs: Potential questioned costs for this federal award for the year ending December 31, 2025 are below $25,000. Effect: The allocation methodology creates a risk that fringe benefits may be charged to the federal award that are not allocable to the award and result in a material amount of unallowable costs. Planned Corrective Actions: The Organization will review CFR 200.431, obtain additional training, and adjust its allocation methodology related to fringe benefits to ensure compliance.
Management will implement the corrective actions described in Findings 2025-003 and 2025-004 across all federal awards, including strengthened procedures for documenting, reviewing, and reconciling federal expenditures and reimbursement requests. Management will coordinate with the USDA Forest Servi...
Management will implement the corrective actions described in Findings 2025-003 and 2025-004 across all federal awards, including strengthened procedures for documenting, reviewing, and reconciling federal expenditures and reimbursement requests. Management will coordinate with the USDA Forest Service regarding the $62,404 in questioned costs and will follow the awarding agency's direction.
Management will establish and implement written procedures for documenting personnel activity charged to federal awards. Each employee whose compensation is charged to a federal award will complete an after-the-fact monthly record reflecting their total compensated activity across federal and non-fe...
Management will establish and implement written procedures for documenting personnel activity charged to federal awards. Each employee whose compensation is charged to a federal award will complete an after-the-fact monthly record reflecting their total compensated activity across federal and non-federal work. Each employee's activity record will be reviewed and approved by the Deputy Director, except that the Deputy Director's activity record will be reviewed and approved by the President, monthly. Personnel allocations charged to federal awards will be reconciled to payroll at least quarterly. The Organization will retain the records and use documented actual activity, rather than budget estimates, as the basis for allocating personnel costs to federal awards.
Management will implement written procedures for federal grant administration applicable to all federal awards. Reimbursement requests will be limited to costs incurred and supported by documentation at the time of the request. The reimbursement request, expenditure listing, supporting documentation...
Management will implement written procedures for federal grant administration applicable to all federal awards. Reimbursement requests will be limited to costs incurred and supported by documentation at the time of the request. The reimbursement request, expenditure listing, supporting documentation, and documented allowability review will be maintained together in a referenced file and will include preparer and reviewer sign-off. For advance payments, management will document the program's immediate cash requirements supporting the amount and timing of each advance and monitor the period between receipt and disbursement of federal funds. The reimbursement log reconciliation and Schedule of Expenditures of Federal Awards will be subject to documented review by an individual who was not involved in their preparation. Management will also coordinate with the USDA Forest Service regarding the $64,969 in questioned costs and follow the awarding agency's direction.
ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ·FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: 2025-001-Financial Distress, Interfund Balances and Management’s Plans-Allowable...
ANTHONY HOUSING AUTHORITY PHONE: 915-886-4650 ·FAX:915-886-2296 1007 FRANKLIN ANTHONY, TEXAS 79821 HOUSING AUTHORITY OF ANTHONY, TEXAS CORRECTIVE ACTION PLAN YEAR ENDED SEPTEMBER 30, 2025 Corrective Action Plan Finding: 2025-001-Financial Distress, Interfund Balances and Management’s Plans-Allowable Costs Condition: (a)-The General Fund, which includes the Low Rent Program, owes the Housing Choice Voucher Program $265,569. As the Statement of Financial Position discloses, if this interfund balance was paid in full at year-end, the General Fund would only have current assets of $26,200. Conversely, the Housing Choice Voucher has an interfund receivable of $265,569 for which the collection of the majority of this balance is doubtful. (b)-At year-end, the Housing Choice Voucher Fund has a restricted HAP equity of $251,034. This balance is calculated by the cumulative portion of the HAP federal advances designated to pay HAP payments, less the actual HAP payments made. The fund should have a minimum of $251,034 of cash on hand to pay HAP payments. Instead, the Housing Choice Voucher Fund shows an overdraft of $141,044. (c)-The Housing Choice Voucher Fund includes an accounts payable to HUD for $126,982 of CARES Act funds. The authority received $66,018 and $60,964 on August 13 and September 1, respectively in 2020. The authority’s fee accountant repeatedly asked the Executive Director serving then to identify the 2020 and 2021 Admin or other costs that these CARES Act funds paid for. She would not do it. Consequently, HUD considers these funds to be due to HUD. (d)-The Housing Choice Voucher Program includes a separate program that was established with left over pre 2004 Section Admin fees. This was permissible prior to 2004. With part of the funds, the Program purchased a rent house. The occupant owed the authority $44,723 on a mortgage note that is continually in arrears. If this house was sold, the authority would receive a cash influx of a minimum of $100,000. (e)-Both the Low Rent and the Housing Choice Voucher Programs have an FSS program. Audit findings have been made for years that management has not properly administered this program. At year end, the HCV Program shows a liability of $53,650 with a corresponding cash account of $53,671. If the actual FSS liability verified by audit was materially correct of, for example, $10,000, the liability account would be substantially reduced. The resulting cash could be transferred to operating. (f)-The Housing Choice Voucher Program also has a Homeownership program. Audit findings have also been made for years that management has not properly administered this program. At year-end, the HCV Program shows a liability of $59,234 with a corresponding cash account of $59,234. If the actual Homeownership liability verified by audit was materially correct of, for example, $10,000, the liability account would be substantially reduced. The resulting cash could be transferred to operating. Corrective Action Planned: I am Louie Alfaro, Executive Director and Designated Person to answer these findings. As noted above, I did not become E.D. until December 4, 2024. I will take the following proposed steps to the board of commissioners for approval. The steps coincide with (a) through (f) noted in Condition Found. (a) and (b)-We will continue minimize expenses when possible, to eliminate the deficits and reduce the interfund balances noted above. (c)-I understand the auditor has talked with and communicated in writing with REAC and the HUD Albuquerque Field Office regarding the CARES Act liability of $126,982 noted in (c) above. It appears HUD regulations permit a report to be filed after the deadline for expenditures. If HUD will accept and approve this report, I will request the fee accountant or other third party to determine which 2020 and 2021 Admin and Other Costs should have been timely identified with the CARES Act funds. I understand this may result in an additional fee, due to the difficulty of obtaining and reviewing the old records. Then, after review upon audit, I understand that the liability would be eliminated. (d)-I will review whether the note receivable on the rent house noted in (d) above is current. If past-due, I will consult with our attorney about avenues to foreclosure. (e)-As of mid-September 2026, we feel we have the FSS program administered properly for the Low Rent program. Principally due to lack of available man hours, we are still behind in bringing the FSS program for Housing Choice Vouchers up to date. We are working on it as time permits. (f)-As of mid-September 2026, we believe we have determined the estimate amounts owed to 8 FSS participants. However, how to bring this to resolution has not been resolved, since all 8 were ported out to El Paso Homes (El Paso Housing Authority) over a year ago. Presently, we are considering three alternatives: (a)-pay the participants in full or in part, but here are legal issues with that, (b)-establish parameters for items we will reimburse the participants-new stoves, etc., (c)-agree to a Memorandum of Understanding with El Paso Homes. We have requested a meeting with El Paso Homes to discuss the issues and a possible MOU, but they have yet to agree to a meeting. Person responsible for corrective action: Louie Alfaro, Executive Director Telephone: (915) 886-4650 Housing Authority of the Town of Anthony, Texas Fax: (915) 886-2296 1007 Franklin Anthony, TX 79821 Anticipated Completion Date: September 30, 2026
Corrective Action Plan Regarding the child abuse and neglect registry check: Corrective Action Plan: It was found that four case files did not include a printed copy of the child abuse and neglect registry check, a checklist showing it was run was included in the cases. The child abuse and neglect r...
Corrective Action Plan Regarding the child abuse and neglect registry check: Corrective Action Plan: It was found that four case files did not include a printed copy of the child abuse and neglect registry check, a checklist showing it was run was included in the cases. The child abuse and neglect registry check were conducted when the homes were first certified as Foster Homes and were included in the Foster Home case record. Foster Home case records are purged after eight years of the home being a closed Foster Home. Currently the printed child abuse and neglect registry check is included in the Adoption Subsidy case file. Action Date 2022 Final Implementation Date 12/31/2039 Name And Phone No. Of Person Responsible For Implementation Lori Rhein (631) 854-9330
Finding 1239020 (2025-005)
Material Weakness 2025
The Children Service Department will seek legal advice on the implementation of a policy that meets the requirements set for in 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles.
The Children Service Department will seek legal advice on the implementation of a policy that meets the requirements set for in 2 CFR 200.302(b)(7) for determining the allowability of costs in accordance with Subpart E-Cost Principles.
Finding 1239018 (2025-004)
Material Weakness 2025
Training will occur with staff on the correct entry of rates into the SACWIS system and the importance of rates matching what was agreed to with the provider. Staff will review the invoices with the SACWIS entry prior to them being paid by the fiscal officer.
Training will occur with staff on the correct entry of rates into the SACWIS system and the importance of rates matching what was agreed to with the provider. Staff will review the invoices with the SACWIS entry prior to them being paid by the fiscal officer.
Finding 1239016 (2025-003)
Material Weakness 2025
The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.
The Commissioner’s office will consult with legal counsel to update polices to meet requirements of 2 CFR 200.
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. Employees...
VA Supportive Services for Veteran Families Program – Assistance Listing No. 64.033 Recommendation: Goodwill Industries of the Inland Northwest should implement procedures to ensure payroll costs charged to federal awards are supported by records that accurately reflect the work performed. Employees whose salaries are charged to multiple programs or funding sources should maintain contemporaneous time and effort documentation sufficient to support the distribution of payroll costs. Management should periodically review this documentation to ensure payroll allocations to federal awards are accurate, supported, and compliant with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will enhance and formalize existing payroll allocation and grant compliance procedures for employees whose compensation is charged to multiple funding sources. The organization will implement periodic personnel activity certifications and/or utilize time-tracking methods that allow employees to record time worked by funding source throughout the pay period. Supporting documentation will be reviewed and approved by supervisors and retained to further demonstrate the basis for payroll allocations charged to federal awards. In addition, Finance will perform periodic reviews of payroll distributions and related documentation to confirm allocations remain reasonable, consistently applied, and adequately supported within the grant management process. These enhancements are intended to strengthen documentation, improve consistency of records maintained for compliance purposes, and provide additional evidence of adherence to federal award requirements. Name(s) of the contact person(s) responsible for corrective action: Rebecca Severtsen-Rea Planned completion date for corrective action plan: 9/22/2026
Finding/Issue #2025-003: Lack of Documentation Maintained over Indirect Costs The Corporation did not have formal process and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). It was recommended the C...
Finding/Issue #2025-003: Lack of Documentation Maintained over Indirect Costs The Corporation did not have formal process and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). It was recommended the Corporation develop and incorporate internal controls and policies to demonstrate adherence to the allowability requirements of indirect costs in accordance with 2 CFR Appendix IV to Part 200 Section B.2(b). Management Response #2025-003: Due to staff turnover the Corporation did not have adequate personnel or infrastructure in place to monitor costs in order to calculate and determine an updated indirect cost rate. Also, the current indirect cost rate allocations is based on historical assumptions. Corrective Action Plan: The Finance Team will develop overall operational costs reports to calculate and support a new rate. The proposed rate will be submitted to HRSA for approval. This will allow us to ensure the calculation for indirect costs and documentation supporting the indirect cost pool conform to the current regulations. Management expects it to be completed by December 31, 2026. Responsible Party: Tamara Barnes, CFO
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