Corrective Action Plans

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Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single au...
Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single audits in compliance with Uniform Guidance reporting deadlines. Corrective actions include: - Developing a formal annual audit timeline with clearly defined internal deadlines for financial statement preparation, SEFA completion, auditor fieldwork, and submission to the Federal Audit Clearinghouse. - Assigning responsibility for monitoring audit progress and compliance deadlines to designated management personnel. - Holding periodic status meetings with auditors to proactively address issues that could delay completion. Anticipated Completion Date: June 30, 2026
Understated SEFA (Material Weakness) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) Corrective Action: Management will enhance controls over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA) to ensure completene...
Understated SEFA (Material Weakness) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) Corrective Action: Management will enhance controls over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA) to ensure completeness and accuracy in accordance with Uniform Guidance (2 CFR Part 200). Corrective actions include: - Establishing a formal secondary review and approval process by management prior to submission to the auditors. - Maintaining detailed supporting schedules that reconcile the SEFA to the general ledger and grant documentation. Anticipated Completion Date: June 30, 2026
Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors ...
Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors and Head of School.
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditu...
2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative and current period expenses were overstated by $516,186 and $500,897, respectively, and the total cumulative and current period obligations were overstated by $49,056 and $144,401, respectively. Management’s Response: We Agree, we will ensure obligations and expenditures for the SLRF grant are properly stated in future periods. Anticipated Completion Date: FY 2025
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the...
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the purpose and restrictions of all contributions. Regular tracking and reconciliation will strengthen internal controls, ensure proper classification of net assets in accordance with U.S. GAAP, and support accurate financial reporting throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Ascend will prepare a listing of Net Asset Restrictions and include an updated listing as part of the monthly financial reporting package. Any complex or non-routine transactions will be reviewed by management with Ascend prior to the preparation of this report. This report will be reviewed by management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: March 2026
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the...
Recommendation: We recommend that management implement formal procedures to monitor and track net assets and donor-imposed restrictions on an ongoing basis. This could include maintaining detailed sub-ledgers for restricted funds, reconciling net asset balances regularly, and clearly documenting the purpose and restrictions of all contributions. Regular tracking and reconciliation will strengthen internal controls, ensure proper classification of net assets in accordance with U.S. GAAP, and support accurate financial reporting throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Ascend will prepare a listing of Net Asset Restrictions and include an updated listing as part of the monthly financial reporting package. Any complex or non-routine transactions will be reviewed by management with Ascend prior to the preparation of this report. This report will be reviewed by management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: March 2026
2024-001 Internal Controls over Financial Reporting. Recommendation: The Organization has already taken an important step by engaging a contract accountant to assist with cleaning up the accounting records, reconciling financial information, and recording transactions in accordance with U.S. GAAP. A...
2024-001 Internal Controls over Financial Reporting. Recommendation: The Organization has already taken an important step by engaging a contract accountant to assist with cleaning up the accounting records, reconciling financial information, and recording transactions in accordance with U.S. GAAP. As the Organization transitions these responsibilities to the new financial staff member, we recommend providing thorough training, clear expectations, and appropriate oversight to ensure continuity and consistency in accounting and financial reporting. Establishing structured guidance and ongoing monitoring will help strengthen internal controls and promote a smooth and sustainable transition in the finance function. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has contracted with Ascend Nonprofit Solutions to provide outsourced financial accounting services beginning November 1, 2025, through Ascend’s Finance Shared Services model. Certified Public Accountants from Ascend Nonprofit Solutions will review and provide guidance to Healing Transitions, Inc. regarding their internal control structure, adding an extra layer of expertise and credibility to financial statement reporting. Financial statements will be accounted for in accordance with GAAP, monthly, providing clear reporting for financial management, oversight, and governance. These reports will be distributed to management and the board of directors. Name(s) of the contact person(s) responsible for corrective action: Chris Budnick, Executive Director Planned completion date for corrective action plan: January 2026
Finding Type: Material weakness related to Procurement, Suspension and Debarment compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City check the excluded parties list system or collect certifications from any vendor in ...
Finding Type: Material weakness related to Procurement, Suspension and Debarment compliance requirements. Name of Contact Person: Ms. Crystal Bishop, City Clerk, (573) 624-5959. Recommendation: We recommend the City check the excluded parties list system or collect certifications from any vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: We have already adopted the appropriate policies. Proposed Completion Date: Immediately.
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
Management recognizes the recurring nature of this issue and understands the value of appointing a Compliance Officer.
While this remains a repeated finding, the Organization is committed to ensuring compliance with internal policies, improving document management controls, and enhancing documentation practices.
While this remains a repeated finding, the Organization is committed to ensuring compliance with internal policies, improving document management controls, and enhancing documentation practices.
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of thes...
Action Taken: The Houston Housing Authority agrees with this finding and related recommendations. During this audit, as these issues arose, notes were taken, evaluation of what had happened was made so that we could make the necessary adjustments to our procedures to prevent the continuation of these issues. In addition, in the previous year we hired a firm to come in and undertake a review of the finance department. The purpose of this review was to review our existing staffing levels, workloads, experience, etc., for purposes of proposing a reorganization of the finance department to address any deficiencies. We have reviewed the recommendations from this consultant and are in the process of implementing many of the recommended changes. There have been a number of staffing changes made during the year with the intent of improving the overall performance of the finance department. We are in the process of evaluating if additional staff are needed to expand the capacity of the Finance department. In November of 2024 the Houston Housing authority converted to a new accounting system. The Yardi system was implemented and we began processing all transactions on this new system. Unfortunately, there have been a significant amount of post implementation corrections and modifications that have had to be made and continue to occur. We are still undergoing these implementation and modification processes and as a result of this we continue to have to make adjusting entries to correct errors as they are discovered. To further complicate this system conversion there were a number of changes made to the management companies that we utilize to do our primary property level accounting. They have also been converting portions of their accounting systems to Yardi. Many of the same problems that have been encountered during our system conversion have also been encountered by the management companies. It is anticipated that most of these system conversion related issues will be resolved within the 2025 calendar year. The VP Fiscal and Business Operations as well as the Director of Finance are responsible for implementing the necessary process and procedural changes to eliminate the need for this type of finding for the 2024 audit.
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance repor...
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance reports had not been filed with the Department of Treasury. The Town worked diligently to rectify the situation. The previous Town Administrator was the only employee with access to the portal or communications with the Department of Treasury so several notices were never received. The Town immediately worked with the SLFRF Program to add both the current Town Administrator, Chad Lovett and Assistant Town Administrator/Town Accountant Lauren Taylor to the portal for access. The Town then worked to complete the Annual Project & Expenditure Report for 2024 and submitted the completed report on March 13, 2025. Name(s) of the contact person(s) responsible for corrective action: Lauren Taylor Assistant Town Administrator/Town Accountant Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed March 13, 2025.
Management will implement a revised methodology for allocating payroll costs to Federal awards whereby all employees will record their time spent on Federal awards on their biweekly time cards.
Management will implement a revised methodology for allocating payroll costs to Federal awards whereby all employees will record their time spent on Federal awards on their biweekly time cards.
The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days a...
The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding continues to be listed as an ongoing eligibility determination error from prior audits. Lenoir County has been actively and aggressively working on the backlog of the expa1ie reviews to complete this...
Name of contact Person: Brittany Naylor, Director of Social Services Corrective Action: This finding continues to be listed as an ongoing eligibility determination error from prior audits. Lenoir County has been actively and aggressively working on the backlog of the expa1ie reviews to complete this report. Based on NCFAST system, there are no other reports beyond June 2019, however, the expartes in question were dated prior to this date. Steps implemented to mitigate and resolve this issue have been thwarted due to limited staffing and increase work demands. The goal is for Lenoir County to have the backlog completed by July 31, 2025. The overall plan for Lenoir County has been effective even with these issues or concern. In the prior plan, Lead Workers were instructed to pull all the SSI Exparte reports (3) from the NCFAST system weekly and manage these reports effectively. Lead Worker would either complete or assign exparte reviews to staff for completion. Supervisors would then receive lists from the Lead Worker showing the number of expartes assigned to each worker and the Supervisor must check reviews each week against the workers' application pending logs. The reports are to then be checked by the Lead Worker and Supervisor for completion and verified monthly. To help mitigate this problem, the following additional steps will be implemented to the existing plan of action to ensure that Lenoir County meets this goal. •Implementation of new Staff Development Specialist, Jacqueline Thomas to the team to help lead and direct Lead Worker to fulfill job duties and requirements and to ensure that work demands and goals are being met effectively and timely. •Staff Development Specialist will meet with the Lead Worker and get weekly updates on the progress until backlog report has been completed and finalized. •Staff Development Specialist will keep a detailed report on any issues and concerns and give a weekly report to the Administrator on the status of this issue. •Administrator will give updated status report to the Director at monthly meetings. Proposed Completion Date: As of this date, Lenoir County is still working to complete the backlog from June 2019 -December 31, 2022.
Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized,...
Finding #3: 2024‐003 MISSING DOCUMENTATION Corrective Action: Lee’s Summit Housing Authority (LSHA) will implement a formal document management and record retention system to ensure that all source documents supporting financial transactions and program activities are properly maintained, organized, and readily accessible for audit and monitoring purposes. The agency will develop and formally adopt written policies outlining documentation requirements, retention periods, and storage methods for financial, payroll, tenant, and administrative records. LSHA will implement a centralized filing system (electronic and physical) for all supporting documentation, including invoices, bank statements, payroll registers, tenant files, and budget records. LSHA will also restrict access to authorized personnel and ensure documents are protected from loss or unauthorized alteration. LSHA has made reasonable efforts to obtain and reconstruct missing records from third parties such as banks, vendors, payroll providers, and funding agencies. LSHA is providing training to staff on recordkeeping requirements and document management procedures.
Finding #1: 2024‐001 INTERNAL CONTROL Corrective Action: Lee’s Summit Housing Authority (LSHA) has implemented a comprehensive system of internal controls in accordance with the Budget and Accounting Procedures Act of 1950, the Federal Managers’ Financial Integrity Act of 1982, and applicable GAO an...
Finding #1: 2024‐001 INTERNAL CONTROL Corrective Action: Lee’s Summit Housing Authority (LSHA) has implemented a comprehensive system of internal controls in accordance with the Budget and Accounting Procedures Act of 1950, the Federal Managers’ Financial Integrity Act of 1982, and applicable GAO and OMB guidance. A new Internal Control Policy was approved by the Board of Commissioners on September 17, 2025. Management and staff have been trained to ensure understanding and consistent application of the internal controls.
Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.
Views of Responsible Officials: Management agrees and will plan to submit the June 30, 2025 Single Audit by March 31, 2026.
Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and time...
Finding 2024-003 – COVID-19 Education Stabilization Fund Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.
Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely re...
Finding 2024-002 – Special Education Cluster (IDEA) Condition: Year-end financial reports contained errors related to the recording of receipts and expenditures for the major federal programs. Cause: The District did not have sufficient monitoring procedures in place to ensure accurate and timely review of federal program financial activity. Corrective Action Plan: The District has taken and will continue to take the following corrective actions to address the identified weaknesses: 1. The District has hired and assigned staff with primary responsibility for federal grant management and compliance oversight. 2. Key personnel involved in federal program administration and accounting have received training related to federal grant requirements, internal controls, and monitoring procedures. 3. The District has implemented enhanced internal review procedures, including periodic reconciliation and supervisory review of federal program receipts and expenditures throughout the fiscal year. 4. Management will conduct ongoing monitoring of federal programs to ensure that financial activity is accurately recorded and reviewed prior to year-end reporting. 5. The District will continue to evaluate internal controls annually and adjust procedures as needed to maintain compliance with Uniform Guidance requirements.
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks...
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks or exception reports to identify unrecorded transactions before closing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town determined this finding resulted from an isolated oversight in which a single expense was inadvertently omitted from the applicable quarter and was recorded in the subsequent quarter once identified. In response, the Town has strengthened quarter-end review and reconciliation procedures, including enhanced supervisory review, to help ensure all expenses are recorded in the proper reporting period before reports are finalized. Name(s} of the contact person(s) responsible for corrective action: Julie Hebert, Assistant Town Administrator/Finance Director Planned completion date for corrective action plan: January 1, 2026.
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staf...
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026
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