Corrective Action Plans

Finding 1162172 (2024-001)

Material Weakness 2024

Middle Peninsula Planning District Commission

VA

Cash Management Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2024- I Description of Finding: The Commission is not timely reconciling the bank accounts. The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow all accounting functions to be performed on a timely basis. S...

Finding Reference Number: 2024- I Description of Finding: The Commission is not timely reconciling the bank accounts. The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow all accounting functions to be performed on a timely basis. Statement of Concurrence or Nonconcurrence: The auditee agrees with these recommendations and has taken the necessary steps to prevent a re-occurrence as of October of 2025. Corrective Action: The CFO will develop a policy for how bank reconciliations will occur monthly and to be jointly signed by the CFO and the Executive Director. The policy will contemplate a vacancy in the positions and propose a backup process for bank reconciliations. Name of Contact Person: Projected Completion Date: November 30, 2025

View Audit 371980

Finding 1162001 (2024-001)

Material Weakness 2024

Western Illinois Regional Council - Caa

IL

Reporting Cash Management Material Weakness

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 t...

WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 to fill the vacant position. Person(s) Responsible: Stacy Nimmo, Chief Executive Officer Timing for Implementation: Director of Finance hired October 2025. Monthly financial reporting resumes immediately, with full remediation expected by December 31, 2025. Detailed Steps: • Director of Finance will prepare and review monthly financial reports and reconciliations. • Board will receive and review monthly financial statements and reconciliation summaries. • Staff will receive training on financial reporting procedures. Monitoring and Verification: • Board will document review of financial reports in meeting minutes. • Internal reviews will be conducted quarterly to verify compliance. Expected Outcome: Timely and accurate financial reporting and reconciliations. Prevention of future lapses in financial oversight. Supporting Documentation: • Board meeting minutes • Monthly reconciliation reports • Internal review summaries

View Audit 371863

Finding 1161994 (2024-001)

Material Weakness 2024

Center for Educational Innovation, Inc.

NY

Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...

Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.

View Audit 371856 Questioned Costs: $1

Finding 1161987 (2024-001)

Material Weakness 2024

Pharr Affordable Housing Dba Sunset Terrace Senior Village

TX

Cash Management HUD Housing Programs

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date -...

2024-001 - Tenant security deposit bank account. Contact person - Interim Executive Director , Lazaro J. Guerra. Phone 956-787-1822. Corrective action planned - The Project will maintain a tenant security deposit bank account in accordance with the regulatory agreement. Anticipated completion date - Within the next fiscal year.

View Audit 371849

Finding 1161920 (2024-003)

Material Weakness 2024

Spirit of Soccer, Inc.

PA

Subrecipient Monitoring Cash Management Material Weakness

Management agrees with the recommendation and will work to implement the necessary components of the recommendation. Accounting policies and procedures have been developed and will continue to be implemented.

View Audit 371817

Finding 1161836 (2024-003)

Material Weakness 2024

Ford County, Kansas

KS

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine t...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 371772

Finding 1161739 (2024-002)

Material Weakness 2024

Hias & Council Migration Service of Philadelphia

PA

Questioned Costs Allowable Costs / Cost Principles Cash Management

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, ...

The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, this overstating was due to the unique situation that existed as a result of the landlord’s breaking the organization’s lease, suddenly and without notice. Rent costs were claimed for as long as the organization was liable for the rent. After the liability was forgiven by the landlord, rent costs were returned to the funders.

View Audit 371690 Questioned Costs: $1

Finding 1161718 (2024-005)

Material Weakness 2024

Union League Boys and Girls Clubs

IL

Cash Management Reporting Significant Deficiency

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Act...

Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Action planned/taken in response to finding: Outside accounting firm will be ensure proper supporting documentation is maintained and available for each expenditure. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately

View Audit 371657

Finding 1161714 (2024-004)

Material Weakness 2024

Union League Boys and Girls Clubs

IL

Reporting Cash Management Significant Deficiency

Proper Cut-Off of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period. There is no disagre...

Proper Cut-Off of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure completion in accordance with the accrual basis to ensure expenditures are being recorded and reported in the proper period. There is no disagreement with the audit finding. Action planned/taken in response to findings: Outside Accounting Firm will oversee the monthly voucher process to ensure completion in accordance with the accrual basis to ensure expenditures are recorded and reported in the proper period. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately

View Audit 371657

Finding 1161529 (2024-009)

Material Weakness 2024

Libson Regional School District

NH

Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303

A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month avera...

A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month average expenditures.

View Audit 371424 Questioned Costs: $1

Finding 1161428 (2024-009)

Material Weakness 2024

City of Auburn, Maine

ME

School Nutrition Programs Cash Management

Management Response/Corrective Action Plan: Effective November 2024, a new procedure is in place to verify school lunch counts are reported accurately. The School Nutrition Director documents data in spreadsheets and uses this for completing reimbursement requests. The Business Manager also reviews ...

Management Response/Corrective Action Plan: Effective November 2024, a new procedure is in place to verify school lunch counts are reported accurately. The School Nutrition Director documents data in spreadsheets and uses this for completing reimbursement requests. The Business Manager also reviews the provided spreadsheets before approving claims for reimbursement.

View Audit 371295

Finding 1161414 (2024-003)

Material Weakness 2024

Wittenberg University

OH

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management

As noted in the findings, turnover issues and documentation within the department were primary causes for the issues raised. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026....

As noted in the findings, turnover issues and documentation within the department were primary causes for the issues raised. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Party Robert Rood Interim Vice President Finance and Administration

View Audit 371273

Finding 1161408 (2024-005)

Material Weakness 2024

Wittenberg University

OH

Questioned Costs Student Financial Aid Cash Management

This finding was related to staff turnover within the financial aid, student accounts and business offices. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Part...

This finding was related to staff turnover within the financial aid, student accounts and business offices. The hiring of qualified staff properly trained should avoid this error going forward. Implementation of the corrective action plan is expected to be complete by June 30, 2026. Responsible Party Robert Rood Interim Vice President Finance and Administration

View Audit 371273 Questioned Costs: $1

Finding 1161141 (2024-001)

Material Weakness 2024

Grace House INC

MS

Subrecipient Monitoring Cash Management Material Weakness

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...

Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director. d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025.

View Audit 371153

Finding 1160936 (2024-011)

Material Weakness 2024

Plaquemines Port Harbor & Terminal District

LA

Cash Management Reporting Internal Control / Segregation of Duties § 200.305 § 200.328

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the...

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the grant administrator and reconciled to the SF-425 reporting. • This policy will ensure that federal drawdowns are performed timely and aligned with actual expenditures, improving cash flow management and reducing the risk of reporting discrepancies. • Procedures will reconcile all reimbursement requests with SF-425 financial reports to confirm that expenditures are accurately and consistently reflected in the corresponding SF-425 report, in compliance with 2 CFR 200.305 and 2 CFR 200.328. • Management will ensure staff is adequately trained in grant administration and financial reporting. These sessions will cover federal cash management standards, SF-425 reporting procedures, and internal controls to ensure consistency and compliance. These actions reflect the District’s commitment to improving financial management practices, enhancing grant compliance, and ensuring the timely and accurate reporting of federally funded expenditures.

View Audit 370980

Finding 1160892 (2024-001)

Material Weakness 2024

Alive, Inc.

MO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303

The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to re...

The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to remain compliant with Uniform Guidance in all respects to present both accurate and transparent records. If the Missouri Department of Social Services or the U.S. Department of the Treasury have questions regarding this plan, please call Jennifer Gadsky, MSW, LCSW, Executive Director, at (314)-938-4414.

View Audit 370963 Questioned Costs: $1

Finding 1160858 (2024-002)

Material Weakness 2024

Nushagak Electric and Telephone Cooperative, Inc.

AK

Questioned Costs Cash Management Allowable Costs / Cost Principles

Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs ...

Cause: Costs charged on the vendor invoice were not separated between allowable activity, broadband infrastructure development, and unallowable activity, electrical infrastructure development. Corrective Action Plan: “The corrective action has already been taken prior to audit completion. The costs related to unallowable activities have been reimbursed to the grant in the form of an offset against May 2025 draw to correct the error. All project expenditures incurred to date were reviewed to confirm there were no additional unallowable charges. Training was provided to contractors and subcontractors involved with the project to ensure a thorough understanding of the importance of maintaining separate accounting records for grant and non-grant projects. Furthermore, all personnel involved in grant administration, including project managers and finance staff, are required to attend training on federal grant compliance. Going forward, project and support teams will perform a more comprehensive review of project invoices and billing details as well as monitor project’s spend variances more closely to ensure grant compliance.”

View Audit 370943 Questioned Costs: $1

Finding 1160574 (2024-003)

Material Weakness 2024

The Center for Women & Families Inc.

KY

Cash Management

Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all fi...

Recommendation: The Center for Women and Families, Inc. should implement processes and procedures to gather the support and complete and file the reimbursement reports in a timely manner. Action Taken: The Center for Women and Families, Inc. has hired a new Vice President of Finance to ensure all financial functions are completed promptly and accurately and to simplify workflows, thereby enhancing efficiency and enabling all reports to be filed by the required due dates.

View Audit 370879

Finding 1160446 (2024-002)

Material Weakness 2024

Madonna Center, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management

Management agrees and will develop review procedures to respond to the findings.

View Audit 370864 Questioned Costs: $1

Finding 1160445 (2024-001)

Material Weakness 2024

Madonna Center, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430

Management agrees with the finding and will work with the City of San Antonio to correct the issue, and develop review procedures to respond to the finding.

View Audit 370864 Questioned Costs: $1

Finding 1160354 (2024-002)

Material Weakness 2024

Centro Cha

CA

Cash Management Matching / Level of Effort / Earmarking

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent dis...

Recommendation: We recommend the Organization strengthen its review procedures in the allocation of expenditures to ensure all program expenses are properly allocated when recording accrual entries. Plan: As part of the year end process, Centro CHA and the finance team will review all subsequent disbursements for federal programs to ensure that all costs are captured in the correct accounting period and classified correctly to the program when accrued. This will help ensure that each program is individually assessed for costs that should have been accrued in the current fiscal year rather than performing this process on just larger expenses without discretion to program source. Person Responsible: Director of Finance Plan Implementation: 9/1/2025 Status: On Going

View Audit 370739

Finding 1160338 (2024-002)

Material Weakness 2024

Human Resource Development Institute

IL

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hir...

The Organization will implement the following corrective actions for the fiscal year ending June 30, 2024 to remediate the finding and address the cause of the finding. The Organization has hired staff with higher technical accounting skills than the previous staff. The following staff have been hired full-time or will be hired soon: Payroll and Benefits Specialist, Grant Accountant, Senior Staff Accountant, Accounts Payables and Receivables Specialist, and a Purchasing Specialist. • The Organization’s Human Resources has implemented quarterly audits on all new staff to verify each new staff member hired within the last year has a signed employee offer and appropriate backup support to support each employee’s annual salary. • The Organization has implemented a new accounting system – Sage Intacct. Additionally, we have implemented a grants project tracking module to better help with grants and contracts reporting and compliance. • The Organization has implemented a new payroll and human resources IT solution – UKG. All manual and onboarding processes have been implemented within the system for tracking and auditing purposes. • The Organization will implement an established month-end checklist for all monthly entries to be completed by assigned finance staff. We will ensure that all staff are trained adequately to handle any assigned task. All monthly entries are required to be reviewed and approved by the Chief Financial Officer prior to posting to the general ledger within our new Accounting Software. All appropriate backup documentation will be saved and stored within the accounting software. • All grant related year-end audit procedures has been transitioned to the Grant Accountant who has experience with audits, compliance, and reporting for City, State, and Federal grants. • The Organization has documented accounting policies and procedures to reflect the new month-end processes and provide training to staff on current and future policies. • The Organization will ensure that Finance personnel receive a minimum of twenty-five (25) hours of training annually of relevant accounting topics including updates to generally accepted accounting principles, generally accepted government accounting principles, nonprofit and governmental financial reporting, and other related accounting trainings. • The Organization will ensure that any personnel involved in financial reporting have the technical expertise to help with the preparation, review, and analysis of the financial statements and supplementary information. The target date for implementation is April 2025. The responsible party for the planned resources will be Raheel Shahzad, Chief Financial Officer (708) 288-7897. Our address is 340 E. 51st St., Chicago, IL 60615.

View Audit 370710

Finding 1160269 (2024-001)

Material Weakness 2024

Columbus Municipal School District

MS

Procurement, Suspension & Debarment Cash Management

Contact person responsible for corrective action: Holly M. Rogers Description of corrective action to be taken: A spreadsheet has been created to assist in project progression with appropriate expenditure calculations compared to total prior payments. Antcipated completion date of corrective action:...

Contact person responsible for corrective action: Holly M. Rogers Description of corrective action to be taken: A spreadsheet has been created to assist in project progression with appropriate expenditure calculations compared to total prior payments. Antcipated completion date of corrective action: 09/15/2025.

View Audit 370650

Finding 1160257 (2024-003)

Material Weakness 2024

Wyoming Valley Sanitary Authority

PA

Subrecipient Monitoring Cash Management

2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not ...

2024-003 - (Noncompliance) Uniform Guidance Written Policies/Procedures Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through County of Luzerne, Pennsylvania, Pass-Through Entity Identifying Number: not available Assistance Listing #66.202, Congressionally Mandated Projects, United States Environmental Protection Agency, Pass-Through Entity Identifying Number: 95339501-0 Criteria: The Uniform Guidance requires written policies and/or procedures in the areas of allowability of costs and cash management. Condition/Context: While the Authority has informal policies and procedures surrounding the administration of its federal programs, these policies and procedures have not been formally documented to ensure compliance with the areas of allowability of costs and cash management as required under the Uniform Guidance. Corrective Action Plan Although the Authority currently follows the requirements of the Uniform Guidance and has informal policies and procedures as it relates to the administration of federal grant activities, the Authority will establish a formal written policy titled Uniform Guidance for Federal Grants by December 31, 2025. WVSA’s Internal Auditor, Comptroller, Purchasing Department and general business staff are overseeing and implementing the corrective actions with oversight of the CFO and CTO.

View Audit 370636

Finding 1160189 (2024-015)

Material Weakness 2024

Town of Jonesboro

LA

Questioned Costs Subrecipient Monitoring Cash Management

The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, di...

The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, disbursement, or scheduling of funds related to the referenced grant. The Louisiana Department of Environmental Quality (LDEQ) and other relevant governmental entities manage the disbursement platform used for this grant, and Town personnel do not have direct administrative control over its structure or scheduling capabilities. Furthermore, Town staff have not received adequate training or guidance from state or federal administrators regarding the procedural requirements or compliance timelines for the Clear Water State Revolving Fund (CWSRF) program. Despite these limitations, the Town remains fully committed to compliance with federal cash management standards and the Uniform Guidance (2 CFR § 200.305), which requires recipients to minimize the time elapsing between the receipt and disbursement of federal funds. To that end, the Town will take the following corrective actions: 1. Formal Communication with Program Administrators: The Town will engage the appropriate contacts at the Louisiana Department of Environmental Quality and relevant federal partners to clarify disbursement protocols, timelines, and responsibilities under the CWSRF program. 2. Staff Training and Coordination: The Town will coordinate with the LDEQ and/or EPA to request or arrange formal training for municipal staff involved in the administration of federal grant funds, with a focus on cash management and financial compliance procedures. 3. Procedure Development: Following training and clarification from the funding agencies, the Town will develop internal procedures and documentation protocols to ensure that federal funds are disbursed as promptly as administratively possible upon receipt. The Town of Jonesboro affirms its commitment to fiscal transparency, accountability, and compliance with all applicable state and federal grant management requirements. We look forward to working collaboratively with our state and federal partners to improve administrative performance in all future program years.

View Audit 370560 Questioned Costs: $1

Corrective Action Plans

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