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Corrective Action Plans

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Finding 1163192 (2024-001)
Material Weakness 2024
City of Clarksville Gas & Water
TN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025
View Audit 372690
Finding 1163170 (2024-001)
Material Weakness 2024
Purdy R-II School District
MO
Internal Control / Segregation of Duties HUD Housing Programs
CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis...
CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II
View Audit 372681
Finding 1163082 (2024-002)
Material Weakness 2024
RealOptions
CA
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person:...
Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person: Leah Gaul, Director of Operations and Human Resources Proposed Completion Date: December 31, 2025
View Audit 372652
Finding 1163070 (2024-006)
Material Weakness 2024
Productive Alternatives, Inc.
MN
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit findin...
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure there are proper segregation of duties regarding the cash drawdown process. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026
View Audit 372641
Finding 1163058 (2024-002)
Material Weakness 2024
Town of York
ME
Internal Control / Segregation of Duties Cash Management Reporting § 200.303
Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for superv...
Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.
View Audit 372626
Finding 1163052 (2024-004)
Material Weakness 2024
Town of Maysville
NC
Internal Control / Segregation of Duties
Name of Contact Person: Demetrius Jones, Finance Officer  The Town has established a year-end closing timeline with defined responsibilities and deadlines to ensure timely completion of future audits.  Monthly and quarterly reviews of account balances and reconciliations have been implemented.  A...
Name of Contact Person: Demetrius Jones, Finance Officer  The Town has established a year-end closing timeline with defined responsibilities and deadlines to ensure timely completion of future audits.  Monthly and quarterly reviews of account balances and reconciliations have been implemented.  Additional support has been secured from external accountants to assist in audit preparation and documentation.  The Town has developed an internal audit readiness file for tracking required documents throughout the year.  Recruitment and retention strategies are being improved to ensure long-term stability in the Finance Officer position.  Proposed Completion Date: The Town will implement the above procedures immediately.
View Audit 372617
Finding 1163051 (2024-001)
Material Weakness 2024
Southwest R-V School District
MO
Internal Control / Segregation of Duties HUD Housing Programs
CORRECTIVE ACTION PLAN August 20, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the co...
CORRECTIVE ACTION PLAN August 20, 2024 UNITED STATES DEPARTMENT OF EDUCATION UNITED STATES DEPARTMENT OF AGRICULTURE Southwest R-V School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr. Tosha Tilford, Superintendent Southwest R-V School District 529 Pineville Rd Washburn, MO 65772 (417) 826-5410 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr. Tosha Tilford, Superintendent Southwest R-V School District
View Audit 372616
Finding 1163016 (2024-003)
Material Weakness 2024
City of Hamilton, Texas
TX
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The City will implement policies and procedures to verify that all required elements are included in relevant contracts. The City staff will ensure that all necessary certified payrolls are received and reviewed.
The City will implement policies and procedures to verify that all required elements are included in relevant contracts. The City staff will ensure that all necessary certified payrolls are received and reviewed.
View Audit 372605
Finding 1163002 (2024-002)
Material Weakness 2024
Barry County, Missouri
MO
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.
The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.
View Audit 372593
Finding 1163000 (2024-007)
Material Weakness 2024
New Brighton Borough
PA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borou...
Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borough intends to continue approving projects on an overall basis, it should establish and document clear procedures specifying when and how individual payments within approved projects are deemed authorized. Management's Response: Management agrees that additional clarification and documentation of the approval process for ARPA-funded disbursements will strengthen internal controls and ensure transparency in the use of Federal funds. The Borough will review its current approval procedures and implement guidance specifying how individual disbursements under previously approved ARP A projects are to be authorized and documented. Where appropriate, individual payments will be presented to the Borough Council for approval prior to processing.
View Audit 372591
Finding 1162999 (2024-006)
Material Weakness 2024
New Brighton Borough
PA
Internal Control / Segregation of Duties HUD Housing Programs
2024-6 Segregation of Duties Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is...
2024-6 Segregation of Duties Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the Borough's financial position.Management's Response: The Borough recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Assistant Borough Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, Borough Council approves all disbursements.
View Audit 372591
Finding 1162990 (2024-004)
Material Weakness 2024
Appalachian Ohio Manufacturers Coalition
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...
Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.
View Audit 372589
Finding 1162977 (2024-004)
Material Weakness 2024
Valle Verde Housing-Municipality of Adjuntas
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.
Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.
View Audit 372579
Finding 1162970 (2024-003)
Material Weakness 2024
City of Saratoga Springs, New York
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.412 § 200.512
The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding gr...
The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding grant accounting, including deadlines for the audit. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026
View Audit 372565
Finding 1162968 (2024-004)
Material Weakness 2024
Menominee County, Wisconsin
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the prepa...
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025
View Audit 372563
Finding 1162916 (2024-009)
Material Weakness 2024
City of Peabody
MA
Material Weakness Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162896 (2024-007)
Material Weakness 2024
City of Peabody
MA
Allowable Costs / Cost Principles Eligibility Material Weakness
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162880 (2024-002)
Material Weakness 2024
City of Hempstead, Texas
TX
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.328
Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by...
Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by the grant administrator to the Texas General Land Office. Going forward, the City Secretary will review each report for accuracy and completeness prior to submission, and evidence of this review, such as signed approval or email confirmation, will be retained in the grant files. The City anticipates implementing this procedure for all future reporting periods to ensure compliance with federal reporting and internal control requirements. Anticipated Completion Date: December 2025
View Audit 372549
Finding 1162879 (2024-001)
Material Weakness 2024
Black Eagle Cascade County Water and Sewer District
MT
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
November 18, 2025 Re: 2024 Audit Corrective Action Plan for the Black Eagle-Cascade County Water & Sewer District BLACK EAGLE WATER AND SEWER DISTRICT CORRECTIVE ACTION PLAN Person responsible for corrective action: Sarah Peck, Water District Secretary Corrective Action: The Water District Secretary...
November 18, 2025 Re: 2024 Audit Corrective Action Plan for the Black Eagle-Cascade County Water & Sewer District BLACK EAGLE WATER AND SEWER DISTRICT CORRECTIVE ACTION PLAN Person responsible for corrective action: Sarah Peck, Water District Secretary Corrective Action: The Water District Secretary will be brought before the Board of Directors every invoice from Central, WET, Shumaker, and Administration (payroll) for a separate vote for approval. Going forward, invoices will be formally approved by the board at each meeting. Anticipated completion date: The board will formally approve past invoices at the November 18, 2025 meeting. Sarah Peck, Secretary/ Grant Manager Charles T. Harant, Chair
View Audit 372545
Finding 1162877 (2024-001)
Material Weakness 2024
College of the Ozarks
MO
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. A...
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. Additionally, effective immediately, all grant applications must be reviewed and approved by the Controller prior to submission to ensure proper identification of funding sources and compliance requirements. The College will also implement cutoff procedures to ensure federal expenditures are reported in the correct period based on when eligible costs are incurred. The Controller will review all G5 drawdowns near year-end to verify proper period reporting. Formal written procedures for SEFA preparation will be implemented by October 15, 2025. The Controller will maintain the master grant listing and review all grant agreements to determine federal funding sources. Beginning with fiscal year 2026 SEFA preparation, the CFO will perform an independent review for completeness and accuracy, including verification of proper period reporting for all federal expenditures.
View Audit 372530
Finding 1162835 (2024-001)
Material Weakness 2024
The Learning Community Charter School
RI
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
2024-1 Payroll Allocations Contact Person - Shannon MacKenzie, Director of Finance Description of Corrective Action - The School’s new Director of Finance will continue to work closely with the Deputy Head of School to ensure that payroll and other expenses are being charged correctly to our grant f...
2024-1 Payroll Allocations Contact Person - Shannon MacKenzie, Director of Finance Description of Corrective Action - The School’s new Director of Finance will continue to work closely with the Deputy Head of School to ensure that payroll and other expenses are being charged correctly to our grant funding. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the grants are charged for the correct amounts based on the grant documents. The Director of Finance will also make sure that the time and efforts match the payrolls and that the changes in the payroll are updated on a timely basis. Completion Date - June 30, 2025 Root Cause - Turnover in the Director of Finance position
View Audit 372502 Questioned Costs: $1
Finding 1162815 (2024-006)
Material Weakness 2024
Green Lake County
WI
Cash Management Material Weakness Reporting
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the p...
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2025
View Audit 372450
Finding 1162799 (2024-011)
Material Weakness 2024
Micronesian Legal Services Corporation
MP
Internal Control / Segregation of Duties Subrecipient Monitoring
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs with the auditor’s recommendation. Management would like to note that MSLC has an existing Petty Cash Policy, which was recently updated and approved by the Board of Directors to ensure full compli...
Management’s Response and Corrective Action Plan: MLSC management acknowledges the finding and concurs with the auditor’s recommendation. Management would like to note that MSLC has an existing Petty Cash Policy, which was recently updated and approved by the Board of Directors to ensure full compliance with LSC Financial Guide §3.2.5 that address the following: • Segregation of duties • Required monthly reconciliation of all petty cash funds • Allowable use of petty cash • Documentation necessary to support each petty cash disbursement • Procedures to follow in the event of overage or shortage in the fund Responsible person: Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: The updated Petty Cash Policy is immediately implemented to strengthen internal control, ensure accountability, and prevent future loss or mismanagement. A monthly petty cash reconciliations for each office is scheduled. These corrective actions will ensure compliance with LSC requirements Anticipated completion date: Completed
View Audit 372427
Finding 1162798 (2024-010)
Material Weakness 2024
Micronesian Legal Services Corporation
MP
Cash Management Significant Deficiency Internal Control / Segregation of Duties
Management’s Response and Corrective Action Plan: MLSC concurs with the audit finding. Management acknowledges that the previous cash disbursement policy did not fully incorporate the requirements outlined in LSC Financial Guide § 3.2.4. MLSC believes that with the implementation of the revised Cash...
Management’s Response and Corrective Action Plan: MLSC concurs with the audit finding. Management acknowledges that the previous cash disbursement policy did not fully incorporate the requirements outlined in LSC Financial Guide § 3.2.4. MLSC believes that with the implementation of the revised Cash Disbursement Policy and related staff training, all recommendations in the audit finding have been fully addressed. Responsible person: Exec. Director, Lee Pliscou and Chief Fiscal Officer, Jocelyn Mallari Corrective action planned: MLSC has reviewed and revised the policy, and the Board of Directors approved an updated Cash Disbursement policy that fully aligned with the LSC Financial Guide. MLSC staff were trained on the new procedures to ensure full understanding and compliance. The revised policy was shared with all the staff at MLSC’s share drive. Anticipated completion date: Completed
View Audit 372427
Finding 1162789 (2024-001)
Material Weakness 2024
Micronesian Legal Services Corporation
MP
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Management’s Response and Corrective Action Plan: MLSC acknowledges the finding and concurs with the auditor’s recommendation. Management is committed to maintaining accurate, timely, and reliable financial reporting in accordance with Government Auditing Standards and the LSC Financial Guide. Respo...
Management’s Response and Corrective Action Plan: MLSC acknowledges the finding and concurs with the auditor’s recommendation. Management is committed to maintaining accurate, timely, and reliable financial reporting in accordance with Government Auditing Standards and the LSC Financial Guide. Responsible person: Exec. Director, Lee Pliscou Corrective action planned: MLSC currently has a Financial Management and Internal Control Policy. This policy is strictly being enforced and fully implemented to ensure compliance with both the LSC Financial Guide and Government Auditing Standards. • MLSC has established a financial oversight and audit committee, and identifies the duties of the committee in writings. • The financial oversight and audit committee is required to review quarterly the management report prepared by the Chief Fiscal Officer. • The Chief Fiscal Officer will review and reconcile the subsidiary ledger after the month-end close and before the submission of monthly report to the Board of Directors. • To ensure that internal controls are strengthened and that future financial statements are properly prepared, the Chief Fiscal Officer will conduct an annual training with all accounting staff on reconciliation procedures before the year-end close. Anticipated completion date: Dec. 31, 2026
View Audit 372427
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