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Corrective Action Plans

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Finding 1218718 (2023-010)
Material Weakness 2023
City of Paterson
NJ
Questioned Costs Procurement, Suspension & Debarment Cash Management
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
View Audit 404776
Finding 1218717 (2023-012)
Material Weakness 2023
City of Paterson
NJ
Questioned Costs Procurement, Suspension & Debarment Cash Management
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation
View Audit 404776
Finding 1217890 (2023-002)
Material Weakness 2023
ARANSAS COUNTY NAVIGATION DISTRICT
TX
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently e...
Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently evaluating the form and function of a formalized credit card use agreement and related monitoring procedures.
View Audit 403976
Finding 1217889 (2023-001)
Material Weakness 2023
ARANSAS COUNTY NAVIGATION DISTRICT
TX
Allowable Costs / Cost Principles Cash Management Reporting
Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assista...
Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assistance with grant programs and related accounting procedures.
View Audit 403976
Finding 1217654 (2023-008)
Material Weakness 2023
LAUREL ADVOCACY & REFERRAL SERVICES, INC.
MD
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management
LARS will develop and adopt a written cost allocation policy that governs the distribution of shared costs across funding sources. The policy will include the following: • An enumeration of permissible allocation bases, which may include client counts by program, usage logs, program participation da...
LARS will develop and adopt a written cost allocation policy that governs the distribution of shared costs across funding sources. The policy will include the following: • An enumeration of permissible allocation bases, which may include client counts by program, usage logs, program participation data, square footage, or other equitable measures that reflect the relative benefit received by each program • A prohibition on allocating costs based on funding availability, grant end dates, or spend-down considerations • A requirement that all shared cost allocations be supported by contemporaneous documentation identifying the allocation base used, the calculation applied, and the period covered • A requirement for supervisory review and approval of all shared cost allocations prior to recording in the accounting system • Consistent application of the chosen allocation methodology across all periods and funding sources
View Audit 403810
Finding 1217396 (2023-007)
Material Weakness 2023
The Wellness Plan Medical Centers
MI
Allowable Costs / Cost Principles Cash Management § 200.303 § 200.430
Condition: Due to a lack of effectively designed and implemented controls to ensure compliance with allowable cost principles, management requested reimbursement based upon employment contract agreements rather than actual payroll costs incurred for the individuals working under the grant. Planned C...
Condition: Due to a lack of effectively designed and implemented controls to ensure compliance with allowable cost principles, management requested reimbursement based upon employment contract agreements rather than actual payroll costs incurred for the individuals working under the grant. Planned Corrective Action: The organization will implement internal controls to ensure expenditure is allowed in accordance with 2 CFR 200 Subpart E. Costs must be necessary, reasonable, and allocable. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 06/30/2026
View Audit 403582
Finding 1217390 (2023-005)
Material Weakness 2023
The Wellness Plan Medical Centers
MI
Cash Management § 200.303
Condition: The Organization maintains and tracks Federal expenditures incurred for the year in totality; however, it does not maintain adequate records to track the costs applied to each individual drawdown made throughout the year. Without this linkage, the timeliness between drawdown and either wh...
Condition: The Organization maintains and tracks Federal expenditures incurred for the year in totality; however, it does not maintain adequate records to track the costs applied to each individual drawdown made throughout the year. Without this linkage, the timeliness between drawdown and either when the expenditures for goods and services were incurred or when the disbursement occurred in relation to the drawdown cannot be validated. Planned Corrective Action: The organization will implement controls to ensure cash management and allowability compliance areas are addressed by linking cash drawdowns to Federal expenditures. Contact person responsible for corrective action: Charles Berry (CFO) Anticipated Completion Date: 9/30/2026
View Audit 403582
Finding 1216670 (2023-013)
Material Weakness 2023
College of the Marshall Islands
MH
Cash Management Student Financial Aid Subrecipient Monitoring § 200.303
Cash Management The College agrees with the finding. During 2024 and continuing into FY2025-2026, the College strengthened its cash management procedures for Pell Grant drawdowns under HCM1 payment method. To address this issue, the College implemented a drawdown memorandum process, whereby supporti...
Cash Management The College agrees with the finding. During 2024 and continuing into FY2025-2026, the College strengthened its cash management procedures for Pell Grant drawdowns under HCM1 payment method. To address this issue, the College implemented a drawdown memorandum process, whereby supporting documentation and justification for the requested amount are reviewed and approved before funds are drawn down.
View Audit 403112
Finding 1216665 (2023-010)
Material Weakness 2023
College of the Marshall Islands
MH
Subrecipient Monitoring Cash Management Questioned Costs § 200.302 § 200.303 § 200.305
Cash Management The College acknowledges the finding and will enhance its cash management practices by developing formal procedures outlining responsibilities, authorization requirements, and timelines related to federal drawdown and disbursements. In addition, the College will implement routine rec...
Cash Management The College acknowledges the finding and will enhance its cash management practices by developing formal procedures outlining responsibilities, authorization requirements, and timelines related to federal drawdown and disbursements. In addition, the College will implement routine reconciliations of drawdown activity against recorded expenditures on a monthly or quarterly basis to improve monitoring and ensure compliance with federal requirements.
View Audit 403112
Finding 1216205 (2023-013)
Material Weakness 2023
Republic of Palau
PW
Cash Management
Planned Corrective Action: We concur with the finding and are implementing corrective actions to strengthen review procedures, maintain clear drawdown logs, and guide staff, preventing duplicate requests and ensuring compliance. Proposed Completion Date: On-going Name and Contact of Responsible Pers...
Planned Corrective Action: We concur with the finding and are implementing corrective actions to strengthen review procedures, maintain clear drawdown logs, and guide staff, preventing duplicate requests and ensuring compliance. Proposed Completion Date: On-going Name and Contact of Responsible Person: Sherilynn Madraisau Director Bureau of Public Health & Human Services Contact: 680-488-2552 Email: Sherilynn.madraisau@palauhealth.org Gail Rengiil Director Bureau of National Treasury Ministry of Finance Contact:680-767-2561 Email: gailr@palaugov.org
View Audit 402685
Finding 1216200 (2023-003)
Material Weakness 2023
LIFE Academy
AL
Cash Management Procurement, Suspension & Debarment
Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursement...
Life Academy has adopted policies and procedures to ensure compliance with Uniform Guidance Section 2 CFR, Part 200. The district only seeks reimbursement for federal expenditures; therefore, funds are not requested in advance of the expense. This process ensures drawn downs for federal disbursements occur after the expense to prevent excessive cash on hand. Anticipated Implementation Date: Implemented on October of 2024 Responsible Party: Chief School Financial Officer and Superintendent
View Audit 402683
Finding 1215750 (2023-005)
Material Weakness 2023
Harvest Hope Food Bank
SC
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
2023-005 Activities Allowed and Allowable Costs Material Weakness Corrective Action: We now have staff that will complete the TEFAP and CSFP administrative cost reimbursement report and a signoff will be completed on the day of review by management level employees. Person Responsible: Stephano Blake...
2023-005 Activities Allowed and Allowable Costs Material Weakness Corrective Action: We now have staff that will complete the TEFAP and CSFP administrative cost reimbursement report and a signoff will be completed on the day of review by management level employees. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-636-6635
View Audit 402412
Finding 1215735 (2023-002)
Material Weakness 2023
Harvest Hope Food Bank
SC
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
2023-002 CDBG Activities Allowed and Allowable Costs Significant Deficiency Corrective Action: We now have staff that can review invoices properly prior to payment. Invoices paid will have a final signoff prior to payment. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-6...
2023-002 CDBG Activities Allowed and Allowable Costs Significant Deficiency Corrective Action: We now have staff that can review invoices properly prior to payment. Invoices paid will have a final signoff prior to payment. Person Responsible: Stephano Blake Email: SBlake@harvesthope.org Phone: 803-636-6635
View Audit 402412
Finding 1215458 (2023-004)
Material Weakness 2023
Council for the Advancement of Social Services and Education D/b/a Cas
LA
Cash Management
2023-004 Cash Management Compliance Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to draw down funds on ...
2023-004 Cash Management Compliance Name of Contact Person: Beth Chumley, CEO Corrective Action: The Organization will train staff to ensure cash management requirements are followed. This includes tracking the status of the federally funded cash disbursements against the need to draw down funds on related grants. Proposed Completion Date: June 30, 2026
View Audit 402077
Finding 1215384 (2023-002)
Material Weakness 2023
New Space Nexus
NM
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, ...
Response: Management concurs with the finding. Corrective Action Plan: NewSpace Nexus will maintain written financial and grants management policies to support consistent operations and compliance with Uniform Guidance (2 CFR Part 200). These policies will cover key areas including allowable costs, procurement, cash management, subrecipient monitoring, reporting, record retention, and internal controls. The Financial Analyst will be responsible for maintaining and updating these policies, with oversight from the Executive Director, and policies will be reviewed at least annually and updated as needed. Designation of Employee Position Responsible for Meeting Deadline: Financial Analyst, by March 31st, 2024
View Audit 401939
Finding 1215233 (2023-005)
Material Weakness 2023
The County of Lebanon, Pennsylvania
PA
Questioned Costs Cash Management Eligibility
Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervi...
Finding: 2023-005 Agency: Children & Youth Contact Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title/Corrective Action: Eligibility – Missing Documentation Documentation for eligibility will be reviewed with staff and files will be reviewed by a supervisor. A supervisor checklist will be used to make sure documents are reviewed. Our IV-E files are also reviewed twice a year by a state IV-E QA team. Anticipated Completion Date: January 2026
View Audit 401889
Finding 1214637 (2023-002)
Material Weakness 2023
Micronesia Conservation Trust
FM
Cash Management Subrecipient Monitoring § 200.305
Finding No.: 2023-002 Area: Cash Management Views of responsible official and planned corrective actions: Management acknowledges the requirements of 2 CFR 200.305(b). Existing cash management procedures are currently under review, and updates will be made to further strengthen compliance with feder...
Finding No.: 2023-002 Area: Cash Management Views of responsible official and planned corrective actions: Management acknowledges the requirements of 2 CFR 200.305(b). Existing cash management procedures are currently under review, and updates will be made to further strengthen compliance with federal requirements. The Trust will ensure that procedures continue to minimize the time between receipt and disbursement of funds and that payments are made in accordance with contract terms. Written procedures will be updated as needed and followed by finance staff, with ongoing reviews to ensure compliance. Contact Person: Melanie Lawrence Aiseam, Chief Financial Officer Expected Completion Date: The Trust started training in Quarter 4 2024, and is ongoing
View Audit 401348
Finding 1214452 (2023-005)
Material Weakness 2023
COUNTY OF GALLATIN
MT
Questioned Costs Cash Management Material Weakness
Reporting – Airport Improvement Program Finding Summary: Adequate supporting documentation for the amount requested for reimbursement with reporting form SF-271 was not available. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The County is implementing enha...
Reporting – Airport Improvement Program Finding Summary: Adequate supporting documentation for the amount requested for reimbursement with reporting form SF-271 was not available. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The County is implementing enhanced documentation retention and review procedures to ensure supporting documentation for reimbursement requests is maintained, reviewed, and readily accessible prior to submission. Anticipated Completion Date: Ongoing
View Audit 401154
Finding 1213590 (2023-001)
Material Weakness 2023
City of Davis
CA
Subrecipient Monitoring Cash Management Special Tests & Provisions
Finding Reference Number: SA2023-001 Subrecipient Reimbursement Request Documentation AL Number: 20.507, 20.526 Assistance Listing Title: Federal Transit Cluster, Federal Transit - Formula Grants (Urbanized Area Formula Program) Federal Agency: Department of Transportation Federal Award Identificati...
Finding Reference Number: SA2023-001 Subrecipient Reimbursement Request Documentation AL Number: 20.507, 20.526 Assistance Listing Title: Federal Transit Cluster, Federal Transit - Formula Grants (Urbanized Area Formula Program) Federal Agency: Department of Transportation Federal Award Identification Number: CA-2020-214-01, CA-2023-225-00 • Fiscal Year of Initial Finding: 2023 • Name(s) of the contact person: Ryan Chapman, Director of Public Works Engineering & Transportation • Corrective Action Plan: Staff has developed a procedure to improve monitoring of its subrecipients to include a review of required documentation for reimbursement requests. This procedure has been created specifically for the Unitrans grant award but will be expanded to encompass all grant subawards and subrecipients. • Anticipated Completion Date: May 2026
View Audit 400500
Finding 1211149 (2023-005)
Material Weakness 2023
Carestl Health
MO
Cash Management Internal Control / Segregation of Duties § 200.305
We recommend that management: ▪ Implement procedures to ensure timely payment of all obligations, particularly those related to federal programs ▪ Establish accounts payable aging monitoring and review processes, with escalation of overdue items ▪ Align disbursement practices with 2 CFR 200.305 to e...
We recommend that management: ▪ Implement procedures to ensure timely payment of all obligations, particularly those related to federal programs ▪ Establish accounts payable aging monitoring and review processes, with escalation of overdue items ▪ Align disbursement practices with 2 CFR 200.305 to ensure funds are drawn and disbursed promptly ▪ Develop and enforce policies consistent with the Prompt Payment Act, including defined payment timelines ▪ Perform periodic reviews of cash flow and payment cycles to ensure compliance ▪ Assign oversight responsibility to ensure timely processing and documentation of payments Strengthening cash management practices will improve compliance with federal requirements and enhance overall financial control.
View Audit 400354
Finding 1211146 (2023-002)
Material Weakness 2023
Carestl Health
MO
Internal Control / Segregation of Duties Questioned Costs Cash Management
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the...
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the general ledger • Performing timely and accurate reconciliations of all key accounts, particularly cash • Establishing procedures to ensure all financial transactions are supported with adequate documentation • Implementing review and approval controls over financial records and reconciliations • Evaluating staffing and resources to ensure the accounting function can meet reporting requirements Strengthening these areas is critical to improving the accuracy, reliability, and auditability of the organization’s financial statements.
View Audit 400354
Finding 1211145 (2023-001)
Material Weakness 2023
Carestl Health
MO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303 § 200.328 § 200.329
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted re...
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted reports, including confirmation of submission and supporting schedules ▪ Assign clear responsibility for reporting compliance and implement supervisory review controls ▪ Provide training to relevant personnel on federal reporting requirements Strengthening reporting processes will improve compliance, enhance transparency, and ensure that the organization meets its obligations under federal awards.
View Audit 400354
Finding 1208812 (2023-003)
Material Weakness 2023
Schoodic Institute at Acadia National Park
ME
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference: 2023-003 Improve Controls Over Cash Management & Application of Indirect Cost Rate (Significant Deficiency) Planned Corrective Action: Federal reimbursement requests will include two or more individuals. Review of the reimbursement request, including the application of the i...
Audit Finding Reference: 2023-003 Improve Controls Over Cash Management & Application of Indirect Cost Rate (Significant Deficiency) Planned Corrective Action: Federal reimbursement requests will include two or more individuals. Review of the reimbursement request, including the application of the indirect rate, will be formally documented and a copy of the documentation will be maintained in our records. Note, the audit finding was originally included in the 2022 single audit report completed in early 2025. Planned Implementation Date of Corrective Action: March 14, 2025. Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 399694
Finding 1208168 (2023-004)
Material Weakness 2023
INTERTRIBAL BUFFALO COUNCIL
SD
Reporting Cash Management
Responsible Individual: Michael Vocu, Executive Director. Corrective Action Plan: Establish and maintain robust internal controls to ensure timely and accurate grant reporting. Anticipated Completion Date: September 30, 2026
Responsible Individual: Michael Vocu, Executive Director. Corrective Action Plan: Establish and maintain robust internal controls to ensure timely and accurate grant reporting. Anticipated Completion Date: September 30, 2026
View Audit 399020
Finding 1206687 (2023-006)
Material Weakness 2023
Homeless Resource Council of the Sierras
CA
Subrecipient Monitoring Cash Management Material Weakness
The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place to maintain documentation in a logical manner with adequate access.
The Organization agrees with the audit finding. There were gaps in information flow due to staff turnover. The Organization already has a process in place to maintain documentation in a logical manner with adequate access.
View Audit 398809
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