Corrective Action Plans

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable meas...

We recommend that All THAT – Teens Hopeful About Tomorrow: • Continue allocating shared costs only to active programs that benefit from the expense; • Develop and consistently apply objective allocation bases (e.g., staff time percentages, square footage, participant counts, or other reasonable measures); and • Maintain documentation supporting the methodology and calculations used for each allocation period. These steps will strengthen internal controls, enhance transparency, and ensure clear demonstration of compliance with Uniform Guidance cost principles.

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions:

View Audit 403967

Finding 1217834 (2024-005)

Material Weakness 2024

All that Teens Hopeful About Tomorrow

OH

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect ...

Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect proportional benefit to each active grant program.

View Audit 403967

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.

View Audit 403627

Finding 1217383 (2024-002)

Material Weakness 2024

Human Services Alliance of Greater Prince William

VA

Questioned Costs Allowable Costs / Cost Principles Material Weakness

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.

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 Questioned Costs Procurement, Suspension & Debarment § 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.

View Audit 403116

Finding 1216683 (2024-005)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 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.

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.

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

Questioned Costs 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 Questioned Costs § 200.403

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.

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.

View Audit 403025

Corrective Action Plans

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