Corrective Action Plans

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The finance department will monitor federal budgets within GAPS and will do timely budget amendments with the SDE in order to make sure that all federal expenditures are spent within the proper function and object codes in GAPS.
The finance department will monitor federal budgets within GAPS and will do timely budget amendments with the SDE in order to make sure that all federal expenditures are spent within the proper function and object codes in GAPS.
2025-011 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Vickie Case, Interim Executive Dir...
2025-011 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Fi...
2025-005 – ALN 14.850 – Public Housing Operating Fund – Special Tests and Provisions – Insufficient Pledged Collateral Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Vickie Case, Interim Executive Director Anticipated Completion Date: December 31, 2025
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The pe...
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The persons responsible for the corrective action are Lisa Newton, the Food Service Director and Corey Bordo, the Director of Business and Finance. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that all meal counts are final on the Z-Report before the claim requests are made.
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of...
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of the Rockies, Inc. received a reimbursement grant for vehicles from the Department of Housing and Urban Development (HUD). While we purchased the vehicles in fiscal year 2024, we could not file the claim for reimbursement until fiscal year 2025. Guidance on the HUD claims process was greatly delayed for multiple reasons. We posted the cost and asset when ordered, following accounting principles generally accepted in the United States (GAAP). However, we did not include the funding on the 2024 Schedule as we had not yet filed the reimbursement claims, nor been given assurance they would be paid. Instead, we included it in the fiscal year 2025 Schedule as that was when the claims were filed and we had confirmation they would be paid in full. We understand now that, per Uniform Guidance 2 CFR 200.51(b), those funds should have been shown the fiscal year 2024 Schedule. With this understanding, moving forward we will include in the Schedule amounts that have been spent for which we have an agreement for reimbursement, regardless of timing of the claim being filed or level of certainty of reimbursement. Contact person responsible for corrective action: Heather MacKendrick Costa Anticipated Completion Date: Completed
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
Finding 1167181 (2025-002)
Material Weakness 2025
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-002 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD...
2025-003 - Missing Evidence that Monthly HUD-52670 Forms are Reviewed Corrective Action: Findings were related to evidence missing that Monthly HUD-52670 forms are reviewed. Corrective action has been implemented in ensuring the check list was revised to ensure parties will review of the Monthly HUD-52670 Forms and sign off as evidence of review. Additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
Finding 2025-001: The Corporation paid invoices on behalf of related entities in the amount of $819. Comments on the Finding and Each Recommendation: The Corporation has requested reimbursement from the related entity, which was received July 21, 2025. No further action is required.
Finding 2025-001: The Corporation paid invoices on behalf of related entities in the amount of $819. Comments on the Finding and Each Recommendation: The Corporation has requested reimbursement from the related entity, which was received July 21, 2025. No further action is required.
The first step was to hire a director of finance (the 3rd hirer in the past 2 years passed away suddenly) which was completed in February 2025. The second step was to hire third party CPA consultants familiar with accounting system to correct activity and design of system for ongoing use. Finally, t...
The first step was to hire a director of finance (the 3rd hirer in the past 2 years passed away suddenly) which was completed in February 2025. The second step was to hire third party CPA consultants familiar with accounting system to correct activity and design of system for ongoing use. Finally, training of support staff and monitoring of the monthly accounting procedures completed upon correction of historical activity.
Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has ackno...
Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash 56 days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $39,601 into residual receipts on November 25, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: November 25, 2024
Finding Number: 2025-001 Condition: The Organization paid for expenses and an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over co...
Finding Number: 2025-001 Condition: The Organization paid for expenses and an invoice for professional service fees incurred by another project. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management received reimbursement from the other project on September 8, 2025. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: September 8, 2025
Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has ac...
Finding Number: 2025-001 Condition: The Organization deposited prior year surplus cash seven days after the deadline stated in the Real Estate Assessment Center’s Summary of Financial Reporting and Auditing Guidance for HUD (FRAG Guide) under Section 2.8. Planned Corrective Action: Management has acknowledged noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management deposited the surplus cash amount of $8,731 into residual receipts on October 7, 2024. Contact person responsible for corrective action: Tyler Luce Anticipated Completion Date: October 7, 2024
Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and M...
Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and Monde, 296 State Street, North Haven, CT 06473 Audit Period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Award Finding No. 2025-001 – Cash Management Auditors’ Recommendation: DPH should continue its efforts to timely review transactions initially recorded to base grant SIDs, reclassify those expenditures and initiate the drawdown request. DPH should ensure that federal drawdowns align with the immediate cash needs to administer the program. Planned Corrective Action: The Department has since initiated reconciliation of the accounts to ensure that all expenditures are aligned with their proper set-aside awards as well as beginning to drawdown from respective set-aside accounts. Anticipated Completion Date: June 30, 2026 Official responsible for implementation of corrective action plan: Chukwuma Amechi, Fiscal Administrative Manager 2 CT Department of Public Health (860) 509-7233
U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independen...
U.S. Department of Education Clinton School District #124 respectfully submits the following Corrective Action Plan for the year ended June 30, 2025. Contact information for the individual responsible for the corrective action: Daniel Brungardt, Superintendent Clinton School District #124 Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended June 30, 2025 The findings from the June 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-001 Child Nutrition Cluster Recommendation: We recommend that fund balances should be monitored to ensure that balances remain in line with child nutrition compliance requirements.
Action Taken: As part of corrective actions, the District has prioritized overdue infrastructure and equipment needs. Since July1, 2025 the District has invested $118,901.50 in equipment upgrades, including: rebuilding the 17 year-old walk-in cooler and freezer at Clinton High School; installing new...
Action Taken: As part of corrective actions, the District has prioritized overdue infrastructure and equipment needs. Since July1, 2025 the District has invested $118,901.50 in equipment upgrades, including: rebuilding the 17 year-old walk-in cooler and freezer at Clinton High School; installing new refrigerator and freezer units at CMS and Henry Schools; decentralizing cold storage operations to improve reliability and delivery efficiency, replacing a failing centralized system; replacing the serving line at Henry School, which is outdated and no longer meets the operating needs of a modern cafeteria; ongoing replacement of aged and non-functional food service equipment across multiple sites; review options for replacing or upgrading centralized walk-in freezer unit. These upgrades are critical to ensuring food safety, operational efficiency, and service quality for students. The District will also continue to track expenditures and ensure fund usage aligns with NSLP guidelines. Upon fully expending the excess fund balance, the District will submit detailed documentation by June 30, 2026 outlining how funds were used and the impact of those actions.
Completion Date: June 30, 2026
Completion Date: June 30, 2026
Sincerely, Daniel Brungardt, Superintendent Clinton School District #124
Sincerely, Daniel Brungardt, Superintendent Clinton School District #124
2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes...
2025-004 Inadequate Cash Management Procedures and Noncompliance with Period of Performance Requirements Criteria: Per 2 CFR §200.305(b), non-Federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury and the disbursement of those funds for program purposes under the period of performance. Furthermore, entities must have written procedures that clearly outline the timing and methods for drawing down federal funds in accordance with cash management requirements. These procedures should be documented, reviewed, approved, and periodically revised to ensure ongoing compliance. Client’s Response: The organization will revise its current draw-down procedures to reflect timing and methods for drawing down federal funds that are in compliance with cash management requirements. Proposed Implementation Date – 12/31/2025 Name of Contact Person – John Edwards, Sr. Email: jledwards@umadaop.org Phone: 419-255-4444
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
The District will implement a secondary review process for the nutrition reimbursement reports and will monitor the monthly financials to ensure revenue is reasonable based on meal counts.
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