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Corrective Action Plans

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Finding 1217743 (2024-003)
Material Weakness 2024
Boys & Girls Clubs of Southcentral Alaska
AK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.400
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate grant reporting and compliance with reporting requirements.
View Audit 403865
Finding 1217623 (2024-002)
Material Weakness 2024
Aids Services Coalition
MS
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.507
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal...
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal Review Procedures: All audit support will undergo a supervisory review prior to submission to ensure completeness, accuracy, and appropriateness of documentation.  Enhanced Oversight: Management will conduct periodic status meetings during the audit process to monitor progress, resolve bottlenecks, and ensure deadlines are met.  Training and Communication: Accounting and relevant personnel will receive additional guidance regarding audit expectations, timelines, and documentation standards to improve overall responsiveness and quality.
View Audit 403795
Finding 1217535 (2024-002)
Material Weakness 2024
County of Norfolk
MA
Reporting Internal Control / Segregation of Duties
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-0...
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-002: Other Matters – Filing in Accordance with OMB Guidance Criteria or Specific Requirement: OMB guidelines require the Single Audit to be completed and submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end. Condition: The failure to reconcile accounts promptly has resulted in delays in the completion of the County’s financial statement audits and single audit filings over multiple years. Cause: The County lacks effective internal controls and established procedures to ensure timely and accurate reconciliation of accounts, which has hindered the audit process and led to delays in meeting Single Audit reporting deadlines. Effect: The County is not in compliance with the OMB guidelines. Recommendation: We recommend that County management develop and implement formal policies and procedures to ensure timely account reconciliations and accurate financial reporting. These procedures should specifically address the requirements for the timely completion and submission of the Single Audit, in accordance with OMB guidelines. Views of Responsible Officials and Planned Corrective Actions: The factors contributing to the delays in financial reporting have been resolved and the county plans on being in full compliance for the SEFA reporting by fiscal year 2026. If the Oversight Agency has questions regarding this plan, please call John Cronin at (781) 234-3435. Sincerely yours, John Cronin
View Audit 403687
Finding 1217476 (2024-002)
Material Weakness 2024
Saunders County
NE
Reporting Internal Control / Segregation of Duties
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
View Audit 403649
Finding 1217475 (2024-001)
Material Weakness 2024
Saunders County
NE
Internal Control / Segregation of Duties
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
View Audit 403649
Finding 1217427 (2024-004)
Material Weakness 2024
Baltimore Corps, INC
DC
Questioned Costs Reporting Significant Deficiency § 200.512
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the federal guidelines for the submission of the reporting package within the mandated nine-month period. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year-end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217419 (2024-010)
Material Weakness 2024
Community Legal Aid Society, Inc.
DE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.1 § 200.303 § 200.32
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
View Audit 403627
Finding 1217383 (2024-002)
Material Weakness 2024
Human Services Alliance of Greater Prince William
VA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Cost Allocation Recommendation: The Alliance must document its allocation methodology and retain support for allocation calculations, including any exceptions to the established policy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Alliance documented the ARPA designated hours per employee and made adjustments where needed to allocate money away from ARPA funds when those were not reported. This process will be documented and all data and calculations supporting the allocations will be retained. Name of the contact person responsible for corrective action: Lisa Wolf Planned completion date for corrective action plan: July 1st 2026
View Audit 403581
Finding 1217305 (2024-003)
Material Weakness 2024
Anna Marie's Alliance
MN
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326
Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG. Explanation of disagreement wi...
Crime Victim Assistance – Assistance Listing No. 16.575 Recommendation: The Organization should continue to apply its current procurement policy to new and existing vendors to ensure proper documentation is retained in accordance with said procurement policy and SA UG. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will apply its current procurement policy to new and existing vendors in order to comply with applicable procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Tracy Johnson, Director of Finance Planned completion date for corrective action plan: June 30, 2025
View Audit 403475
Finding 1217287 (2024-002)
Material Weakness 2024
Aha MacAv Housing Entity
AZ
Eligibility Material Weakness Internal Control / Segregation of Duties
Management's Response: AMHE Tenant Occupancy Specialist's will review and adhere to AMHE's Admission and Eligibility Program Management and Occupancy Master Requirements and will attend training courses that will help strengthen their eligibility policy and procedures. Estimated Completion Date: Imm...
Management's Response: AMHE Tenant Occupancy Specialist's will review and adhere to AMHE's Admission and Eligibility Program Management and Occupancy Master Requirements and will attend training courses that will help strengthen their eligibility policy and procedures. Estimated Completion Date: Immediately Interim Director will review the Admission and Eligibility Program Management and Occupancy requirements per AMHE's policy and procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.
View Audit 403436
Finding 1217286 (2024-001)
Material Weakness 2024
Aha MacAv Housing Entity
AZ
Subrecipient Monitoring Material Weakness Reporting § 200.320
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must...
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must be able to produce accurate, current, and complete disclosure of the financial results of each of the financially assisted activities made in accordance with the financial reporting requirements of the grant or sub-grant. The TONE shall use the financial reports as tools to manage, control, ensure compliance, monitor, and inform the TDHE on its financial activities. Reports to Grant Agencies: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. The Executive Director will oversee all administrative and financial reports, including the HUD Standard Form 425, the INP and the APR, before the due dates designated by HUD, as such forms and deadlines may change from time to time." AMHE will do better in adhering to our Financial Management Policy and Procedures moving forward and getting the reports submitted in a timely manner. Estimated Completion Date: Immediately AMHE will adhere to the practice of the Financial Reporting of the Financial Management Policy and Procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.
View Audit 403436
Finding 1217228 (2024-005)
Material Weakness 2024
Family Promise of Hendricks County Inc.
IN
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303
Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and...
Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and approving match calculations and supporting documentation as well as requiring independent review and documented approval of match calculations by a staff member not involved in the preparation.
View Audit 403362
Finding 1217227 (2024-004)
Material Weakness 2024
Family Promise of Hendricks County Inc.
IN
Subrecipient Monitoring Eligibility HUD Housing Programs § 200.303
Management acknowledges the need to ensure that required documentation is complete and retained in each tenant file, including executed leases, required forms, inspection documentation, and other required program documents. Corrective actions implemented include the creation and use of a standardize...
Management acknowledges the need to ensure that required documentation is complete and retained in each tenant file, including executed leases, required forms, inspection documentation, and other required program documents. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file to ensure all required documentation is complete prior to assistance approval. Staff have completed refresher training on timing requirements, documentation standards, and calculation procedures.
View Audit 403362
Finding 1217226 (2024-003)
Material Weakness 2024
Family Promise of Hendricks County Inc.
IN
Subrecipient Monitoring HUD Housing Programs Significant Deficiency § 200.303
Management acknowledges the importance of completing rent reasonableness determinations timely (i.e., prior to lease execution) and ensuring the accuracy of amounts used in the calculation. Corrective actions implemented include the creation and use of a standardized eligibility determination checkl...
Management acknowledges the importance of completing rent reasonableness determinations timely (i.e., prior to lease execution) and ensuring the accuracy of amounts used in the calculation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file which includes verification of the lease amount and calculation prior to lease execution. Staff have completed refresher training on timing requirements and calculation procedures.
View Audit 403362
Finding 1217225 (2024-002)
Material Weakness 2024
Family Promise of Hendricks County Inc.
IN
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303
Management acknowledges the need for consistent documentation and secondary review to support income determinations and rent calculations, including ensuring calculations are based on appropriate income measures. Corrective actions implemented include the creation and use of a standardized eligibili...
Management acknowledges the need for consistent documentation and secondary review to support income determinations and rent calculations, including ensuring calculations are based on appropriate income measures. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file confirming the income calculations and rent determinations. Staff have completed refresher training on documentation standards and calculation procedures.
View Audit 403362
Finding 1217224 (2024-001)
Material Weakness 2024
Family Promise of Hendricks County Inc.
IN
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Management recognizes the importance of maintaining clear, documented evidence of supervisory review of eligibility determinations, income calculations, and supporting documentation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist tha...
Management recognizes the importance of maintaining clear, documented evidence of supervisory review of eligibility determinations, income calculations, and supporting documentation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that includes supervisory review steps requiring documented supervisory sign-off in each tenant file prior to finalizing eligibility. A standardized tracker is also being used to ensure completeness of the process.
View Audit 403362
Finding 1217218 (2024-002)
Material Weakness 2024
Centro Para La Reconstruccion Del Habitat, Inc.
PR
Internal Control / Segregation of Duties Reporting Significant Deficiency
CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a...
CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a Compliance Calendar Develop a regulatory compliance calendar that includes all key milestones and deadlines related to the Single Audit process, including draft financial statements, auditor fieldwork, management review, and submission to the Federal Audit Clearinghouse.Set automated reminders beginning six months after fiscal year-end. Improve Coordination with External Auditors Schedule planning meetings with the external auditors shortly after fiscal year-end to confirm timing, required documentation, and target completion dates. Monitor progress throughout the audit to identify and resolve delays promptly. Management Review and Approval Require documented review by the Finance Director to confirm that all components of the reporting package are complete and that submission has been made and acknowledged by the Federal Audit Clearinghouse. Retain Submission Evidence Maintain copies of the submitted Data Collection Form, reporting package, and confirmation of acceptance by the Federal Audit Clearinghouse.
View Audit 403356
Finding 1217217 (2024-001)
Material Weakness 2024
Centro Para La Reconstruccion Del Habitat, Inc.
PR
Material Weakness Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Clo...
CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Close Checklist Implement a detailed month-end and year-end close checklist that identifies all key accounting procedures, reconciliations, and required journal entries. Assign responsibility and due dates for each task. Enhance Journal Entry Controls Require all significant manual journal entries to be supported by appropriate documentation and reviewed and approved by the Finance Director before posting. Maintain a journal entry log to monitor preparation, approval, and posting status. Management Review and Certification The Finance Director will certify completion of all close procedures and confirm that the consolidated trial balance agrees to the financial statements prior to issuance
View Audit 403356
Finding 1216958 (2024-005)
Material Weakness 2024
Half Moon Bay
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number...
Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its procedures for the administration and oversight of federal awards to ensure compliance with applicable federal requirements. Staff will review and update existing grant management procedures, implement additional monitoring and documentation controls, and provide training to personnel involved in federal grant administration. The City will also evaluate opportunities to utilize external resources or consultants, as needed, to support compliance efforts and address identified deficiencies. • Anticipated Completion Date: August 2026
View Audit 403247
Finding 1216957 (2024-004)
Material Weakness 2024
Half Moon Bay
CA
Reporting Internal Control / Segregation of Duties
Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SF...
Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will implement controls to ensure timely quarterly reporting. Specifically, the City will: 1. Establish a reporting calendar with internal deadlines. 2. Assign primary and backup staff for report preparation. 3. Implement a review process prior to submission. 4. Use tracking tools to monitor deadlines and status. • Anticipated Completion Date: July 2026
View Audit 403247
Finding 1216953 (2024-011)
Material Weakness 2024
City of Waverly
OH
Reporting Matching / Level of Effort / Earmarking Program Income § 200.329
The Village will submit required reports on time.
The Village will submit required reports on time.
View Audit 403245
Finding 1216758 (2024-006)
Material Weakness 2024
Town of New Market
IN
Internal Control / Segregation of Duties § 200.303
FINDING 2024-006 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur...
FINDING 2024-006 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will file all required reports with the USDA and/or ensure its annual Single Audit report is completed by the September 30 federal deadline. Anticipated Completion Date: September 30, 2026
View Audit 403224
Finding 1216755 (2024-003)
Material Weakness 2024
Town of New Market
IN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303
FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We...
FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will adopt an Allowable Cost policy for federal grant expenditures. It will ensure all federal expenditures are properly recorded in the ledger, reported in its AFR and approved by the Town Council. Anticipated Completion Date: February 28, 2026
View Audit 403224
Finding 1216685 (2024-007)
Material Weakness 2024
American Thoracic Society, Inc.
NY
Questioned Costs Eligibility Reporting § 200.512
Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for ...
Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for Finding 2024-001.
View Audit 403116
Finding 1216684 (2024-006)
Material Weakness 2024
American Thoracic Society, Inc.
NY
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318 § 200.320
Views of Responsible Officials and Planned Corrective Actions: ATS has drafted an organization-wide procurement policy to ensure it includes all the Uniform guidance procurement elements. The draft will be reviewed by senior management for comment prior to formal issuance.
Views of Responsible Officials and Planned Corrective Actions: ATS has drafted an organization-wide procurement policy to ensure it includes all the Uniform guidance procurement elements. The draft will be reviewed by senior management for comment prior to formal issuance.
View Audit 403116
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