Corrective Action Plans

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CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-002: Inadequate internal controls for Alamo Corporate. CORRECTIVE ACTION: Alamo has hired consultants to help improve controls over financial reporting. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...
CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Alamo has hired an outside consultant to review the management company’s internal controls and policies and procedures.
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...
Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025
2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Vil...
2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Village II Inc. Due to the unique nature of the circumstances that created the delay in reporting in a timely manner the situation is unlikely to be repeated. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...
In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.
To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providin...
To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providing mandatory training for staff and contractors on wage determination and reporting procedures, and establishing a centralized compliance team to monitor ongoing projects. Certified payroll submissions will be reviewed for accuracy, and any violations will be promptly addressed through wage restitution and documentation updates. Clear communication channels will be maintained with subcontractors and employees to reinforce expectations and encourage reporting of concerns. This proactive approach will help safeguard workers’ rights and uphold regulatory standards.
We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...
We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer
Finding 1164945 (2024-003)
Material Weakness 2024
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish r...
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: - By December 31, 2025, management, with the expertise of the outsourced CPA firm, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. - For fiscal year 2025, the outsourced CPA firm is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. - The outsourced CPA firm is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. - By December 31, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of our CPA firm to facilitate knowledge transfer and operational resilience. The transition to our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is December 31, 2025. Anticipated completion date is December 31, 2025.
BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely ...
BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely manner in the future.
We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely rec...
We believe the underlying issue has been corrected by aligning general ledger posting dates with the actual transaction dates in the accounting system so that amounts are captured in the proper period moving forward. Going forward, management will maintain supporting schedules and prepare timely reconciliations to the general ledger on a monthly basis. Required adjustments will be communicated to the management of the accounting function and posted to the general ledger. Management will conduct a final review of the monthly financials prior to finalization, ensuring all requested correcting adjustments have been made and any unnatural balances have been investigated and corrected.
Management will review contracts at year end and record appropriate corresponding revenue for cost reimbursement contracts to ensure it is recorded properly.
Management will review contracts at year end and record appropriate corresponding revenue for cost reimbursement contracts to ensure it is recorded properly.
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticabl...
Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticable to have the reports tie back to the general ledger accounts Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025/Ongoing
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...
Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025
Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relev...
Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relevant to be included in the SEFA. Corrective Action: The District is now better informed as far as what needs to be included in the SEFA. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025
Finding 1164798 (2024-007)
Material Weakness 2024
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a Risk Assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Finding 1164796 (2024-017)
Material Weakness 2024
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance ...
We will work to implement a risk assessment plan. We will implement controls to help make sure we are in compliance with all grant requirements and federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Acti...
Finding Number: 2024-039 Audit Type: Single Audit Finding Title: Inadequate Oversight of Davis-Bacon Compliance Related Finding: 2024-010 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a monitoring process to verify contractor compliance with Davis-Bacon wage requirements, including certified payroll reviews. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure oversight responsibilities are clearly assigned and documented. 5. Status of Prior Year Finding This is a new finding.
Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retentio...
Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retention and access protocol to ensure timely availability of financial records for audit and reimbursement purposes. 3. Ahticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on documentation procedures. 5. Status of Prior Year Finding This is a new finding.
Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned ...
Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will designate a grants coordinator to monitor agency requests and ensure timely responses. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will improve communication with funding agencies. 5. Status of Prior Year Finding This is a newt finding.
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Plan...
Finding Number: 2024-043 Audit Type: Single Audit Finding Title: Use of Unapproved Federal Funds to Satisfy Required Local Match Related Finding: 2024-022 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department2. 2. Planned Corrective Action The City will revise its grant accounting procedures to ensure only eligible local funds are used for matching requirements. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will coordinate with granting agencies to confirm match eligibility. 5. Status of Prior Year Finding This is a new finding.
Finding Number: 2024-035 Audit Type: Single Audit Finding Title: Internal Control Deficiency Over Federal Matching Requirements Related Finding: 2024-024 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned...
Finding Number: 2024-035 Audit Type: Single Audit Finding Title: Internal Control Deficiency Over Federal Matching Requirements Related Finding: 2024-024 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a formal review process to verify matching fund eligibility prior to grant submission and reimbursement. 3. Anticipated Completion Date September 30, 2025 4. Management's Response Management concurs and will ensure compliance with federal matching requirements going forward. 5. Status of Prior Year Finding This is a new finding.
Finding Number: 2024-037 Audit Type: Single Audit Finding Title: Citizen Participation Plan Related Finding: 2024-025 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shonnah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will dev...
Finding Number: 2024-037 Audit Type: Single Audit Finding Title: Citizen Participation Plan Related Finding: 2024-025 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shonnah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will develop and adopt a formal Citizen Participation Plan in accordance with HUD requirements. 3. Anticipated Completion Date May 31, 2025 - Darrell stated this was followed 4. Management's Response Management concurs and will ensure the plan is reviewed and approved by the governing body. 5. Status of Prior Year Finding This is a new finding.
Finding Number: 2024-034 Audit Type: Single Audit Finding Title: Internal Control Defieiency over Section 3 Contract Requirements Related Fihding: 2024-030 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Plann...
Finding Number: 2024-034 Audit Type: Single Audit Finding Title: Internal Control Defieiency over Section 3 Contract Requirements Related Fihding: 2024-030 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will develop internal control procedures to ensure compliance with Section 3 contract requirements, including documentation and reporting. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on Section 3 compliance expectations. 5. Status of Prior Year Finding This is a new finding.
2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the ...
2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Village submitted its 3-2024 report on February 13, 2025. The 3-2025 report was filed on April 9, 2025 prior to the due date. Responsible Person for Corrective Action Plan Elizabeth Holleb, Finance Director Implementation Date of Corrective Action Plan April 9, 2025
Finding 5: Cost of Attendance (COA) Budget Documentation Condition: Cost of Attendance Budgets to determine students unmet need were not provided by the College. (34 CFR 685.102(b)) • New SOP requiring documentation (e.g., printout, electronic file) of the student's specific COA be included in their...
Finding 5: Cost of Attendance (COA) Budget Documentation Condition: Cost of Attendance Budgets to determine students unmet need were not provided by the College. (34 CFR 685.102(b)) • New SOP requiring documentation (e.g., printout, electronic file) of the student's specific COA be included in their financial aid file. • A full reconstruction of COA budgets is underway using historical tuition and fee schedules, room and board, and survey data. • Documentation has been compiled and saved for all student budget categories and dependency statuses. • Formal COA Development Process: o COA budgets are now reviewed and approved annually by the Financial Aid Director in collaboration with the Finance Office. o Data sources include tuition/fees, room and board, bookstore pricing, transportation estimates, and student expense surveys. • Component Breakdown: o COA budgets are broken down by: § Enrollment status (full-time, part-time) § Housing status (on-campus, off-campus, with parent) • Staff Training: o Financial Aid staff trained annually on COA development and documentation requirements. • Expected date of completion: 06/2026 Finding 6: Federal Programs Expenditure Submission Condition: The Office of Financial Aid submitted unreconciled expenditures within the Fiscal Operations Report and Application to Participate (FISAP) for Federal Pell Grant, Federal SEOG and Federal Work-Study. • New SOP requiring a formal monthly reconciliation of all Federal Pell, SEOG, and FWS program expenditures between the Financial Aid ledger and the Business Office/General Ledger. • Development of a detailed FISAP preparation checklist, requiring final reconciliation sign-off by both the DFA and the Business Manager prior to submission. • Cross-training for new FA and Business Office staff on the specific accounting and reporting requirements for all Title IV program funds reported on the FISAP • Submitted an amended FISAP to correct discrepancies and reflect accurate expenditures. • Conducted a line-by-line reconciliation of all federal fund expenditures for Pell, SEOG, and FWS for the reported year. • Implemented a dual-approval process for FISAP data involving both Financial Aid and Finance teams. • Monthly Reconciliation Protocol: o Financial Aid Office and Business Office will jointly reconcile Title IV disbursements, drawdowns, and expenditures on a monthly basis. o Reconciliations will be documented and archived for audit purposes. • Training and Accountability: o Annual training on FISAP completion and reconciliation best practices for all involved staff. o One staff member from each office designated as the FISAP lead and held accountable for data accuracy. • Expected date of completion: 06/2026 Finding 7: Reconciliation of Title IV program Condition: The College did not reconcile all Title IV programs between the office of Financial Aid and the Business Office, including Federal Pell Grant, Federal SEOG, Federal Work- Study, and Federal Direct Loans. (34 CFR 685.309(b)(5)) • Conducted a full reconciliation for all Title IV programs for the 2024–2025 award year to identify and resolve discrepancies. • Verified drawdowns in G5 against actual disbursements and adjusted ledger entries where necessary. • Establish Monthly Reconciliation Process: o A formal monthly reconciliation schedule is now in place for Pell, SEOG, FWS, and Direct Loans. o Both offices jointly reconcile: § Disbursements from SIS § G5 drawdowns § COD (Common Origination and Disbursement) data § General ledger entries • Clear Division of Responsibilities: o Financial Aid Office: Responsible for accurate awarding, disbursing, and reporting to COD. o Business Office: Responsible for drawdowns, cash management, and posting to the general ledger. o Both sign off monthly on reconciliation reports. • Training and Internal Controls: o Cross-training provided to both teams on Title IV reconciliation best practices and compliance standards. o Developed and implemented internal procedures for handling discrepancies • Expected date of completion: 06/2026
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