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Corrective Action Plans

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Finding 1161185 (2024-004)
Material Weakness 2024
Conejos County, Colorado
CO
Allowable Costs / Cost Principles Material Weakness Reporting § 200.512
Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensu...
Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Action Taken: This finding is very similar to 2024-002. So, the action taken will be the same as noted for that finding and is as follows. The new accountants are not anticipating any issues with meeting the deadline of June 30, 2026 for the 2025 audit. As they have been busy implementing the new processes that are mentioned in the action taken plan for finding 2024-001. These new processes will ensure that they are able to meet any audit requirements for the 2025 audit in a timely manner. In addition, they are already making plans to start submitting reports, etc. to the auditor immediately beginning in the first quarter of 2026. Another thing that will help with the completion of the audit by deadline is that the accounting office and Treasurer's office have developed a good relationship and have a great line of communication, which helps in getting tasks completed on time. If there are questions regarding this plan, please call the party responsible listed below. Sincerely yours, Tressesa Martinez County Administrator Conejos County, Colorado
View Audit 371184
Finding 1161182 (2024-003)
Material Weakness 2024
Conejos County, Colorado
CO
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should...
Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: During conversations between the auditor, one of the accountants and myself, it was discovered that the LATCF reporting had been completed by the deadline, but what was reported was not necessarily correct. The accountant will take time to review the reporting guidance for the Local Assistance and Tribal Consistency Fund that is found at https://home.treasury.gov/system/files/136/LATCF-Reporting-Guidance.pdf. This will better equip the accountant with the knowledge they need to complete accurately not just on time. In addition, the accountant will go back and fix the incorrect reporting.
View Audit 371184
Finding 1161141 (2024-001)
Material Weakness 2024
Grace House INC
MS
Subrecipient Monitoring Cash Management Material Weakness
Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriat...
Views of Responsible Officials and Planned Corrective Action — Grace House has created and will implement the following new controls: a) Every reimbursement request made by any employee will require approval from the Executive Director, Assistant Director, or board of directors vote where appropriate. b) For rental invoices, the immediate supervisor must approve all rental invoices for payment processing before being submitted to the administrative office. If the immediate supervisor is absent, the invoice must be approved by the Executive Director or Assistant Director. c) When a new client invoice is submitted for approval for an existing approved landlord, the invoice along with the traditional client identifying information will be reviewed by both the immediate supervisor and the Executive Director. d) When a new client invoice is submitted for approval for a new landlord, the invoice will be reviewed by both the immediate supervisor and the Executive Director. Each invoice requires a W9 form to validate the legal name, property records verifying ownership matching the legal name on the W9, a picture ID of the individual listed on the W9, and a copy of the agreement if a property management company is listed on the W9 instead of an individual. e) All new clients and landlords will be researched through an investigative software to prove there is no evidence of false identity. f) Grace House has contracted an independent certified fraud investigator to conduct periodic reviews for compliance with fraud prevention policies at least semiannually but beginning quarterly through 2025.
View Audit 371153
Finding 1161076 (2024-002)
Material Weakness 2024
Zanesville-Muskingum County General Health District
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.420 § 200.476
• ZMCHD will continue to educate staff on time and activity reporting. • ZMCHD will create a process to evaluate staff time and effort reporting to ensure the grant is not being overcharged.
• ZMCHD will continue to educate staff on time and activity reporting. • ZMCHD will create a process to evaluate staff time and effort reporting to ensure the grant is not being overcharged.
View Audit 371068
Finding 1161071 (2024-001)
Material Weakness 2024
Barry Electric Cooperative, Inc.
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 Cooperative will implement the following corrective actions prior to December 31, 2025: • The CFO will document written procedures for SEFA preparation that specifically address proper period cut...
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The Cooperative will implement the following corrective actions prior to December 31, 2025: • The CFO will document written procedures for SEFA preparation that specifically address proper period cutoff based on when costs are incurred versus when funds are received. • All current grant agreements will be reviewed to identify federal funding sources and ensure compliance with the single audit threshold. • The CFO will perform quarterly and annual reviews of federal expenditure reporting for completeness, accuracy, and proper period reporting. • Prior to year-end, the CFO will independently review all award documentation to the draft SEFA against all grant documentation to verify completeness and proper period reporting.
View Audit 371043
Finding 1161069 (2024-005)
Material Weakness 2024
Lincoln County
OR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Condition: The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligable use catagory. Cause: This condition appears to be the result of a misunderstanding of what was required by the Compliance and Reporting Guidance. ...
Condition: The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligable use catagory. Cause: This condition appears to be the result of a misunderstanding of what was required by the Compliance and Reporting Guidance. Auditor Recommendation: We recommend that the County implement policies, procedures and internal controls to ensure that all required reporsts are submitted correctly and accurately and evidence of the submission is retained. Plan of Action: The Finance department will provide education to the other departments on which categories and what sort of expected documentation is needed for expenditures under this program and verify that they are appropriated to the correctly related funds. Finance staff will follow up with the departments prior to year end to ensure we have what documentation is needed, properly recorded. Date of implementation: Immediately and ongoing.
View Audit 371039
Finding 1161058 (2024-002)
Material Weakness 2024
Borderlands Restoration Network
AZ
Internal Control / Segregation of Duties
● The Organization will create expenditure logs for all purchases with designated areas to add detailed information to property code each transaction in the accounting system. ● Copies of our purchasing policy will be distributed to all employees along with various examples of purchases as part of o...
● The Organization will create expenditure logs for all purchases with designated areas to add detailed information to property code each transaction in the accounting system. ● Copies of our purchasing policy will be distributed to all employees along with various examples of purchases as part of our training process.
View Audit 371025
Finding 1161056 (2024-004)
Material Weakness 2024
Through the Looking Glass
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Completion of audits by the required submission date of March 31st will be prioritized so Federal Audit Clearinghouse submission will occur by the due date.
Completion of audits by the required submission date of March 31st will be prioritized so Federal Audit Clearinghouse submission will occur by the due date.
View Audit 371024
Finding 1160982 (2024-004)
Material Weakness 2024
Plainview Serenity Center, Inc.
TX
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512
Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management acknowledges that the late engagement of the external auditors contributed to the delayed completion and submission of the Singl...
Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management acknowledges that the late engagement of the external auditors contributed to the delayed completion and submission of the Single Audit. To prevent recurrence, management will establish a proactive annual audit planning schedule that ensures auditor engagement well in advance of the reporting deadline Official Responsible for Ensuring CAP: Paul Walker, Chief Executive Officer Planned Completion Date for CAP: Immediately Plan to Monitor Completion of CAP: Management will maintain an annual audit calendar with milestone dates for financial statement preparation, auditor fieldwork, and report submission. The CEO will review progress monthly to ensure timely completion.
View Audit 371016 Questioned Costs: $1
Finding 1160981 (2024-003)
Material Weakness 2024
Plainview Serenity Center, Inc.
TX
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment
Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: In response to the finding, management will reinforce its expenditure approval policy by requiring all purchases and payments to have compl...
Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: In response to the finding, management will reinforce its expenditure approval policy by requiring all purchases and payments to have complete documentation and pre-approval from the appropriate level of management. Will perform quarterly internal audits to ensure ongoing compliance. Official Responsible for Ensuring CAP: Paul Walker, Chief Executive Officer Planned Completion Date for CAP: Immediately Plan to Monitor Completion of CAP: The CEO will convene quarterly meetings with the Finance and Compliance departments to review sampled federal transactions for proper documentation and approval. A compliance checklist will be completed and retained for monitoring.
View Audit 371016
Finding 1160965 (2024-003)
Material Weakness 2024
City of Warwick, Rhode Island
RI
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328
Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing #21.027 Recommendation: We recommend the City implement procedures to ensure the accuracy of quarterly reporting and maintain supporting documentation for each of the amounts reported. Explanation of disagreement with audit findin...
Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing #21.027 Recommendation: We recommend the City implement procedures to ensure the accuracy of quarterly reporting and maintain supporting documentation for each of the amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All quarterly reports were reviewed and combined into a single report. All obligations and expenses as of 6/30/2024 were examined and a determination of correct obligation and expenses was determined. These new numbers will be used for the next reporting period. The new report will continue to be used moving forward. Name(s) of the contact person(s) responsible for corrective action: Angie Murray Planned completion date for corrective action plan: 10/15/2025
View Audit 370996
Finding 1160963 (2024-002)
Material Weakness 2024
City of Warwick, Rhode Island
RI
Eligibility Reporting Significant Deficiency
Congressionally Mandated Projects - Assistance Listing #66.202 Recommendation: We recommend that the City strengthen its internal controls over federal reporting requirements to ensure timely compliance with all federal reporting deadlines. Explanation of disagreement with audit finding: There is no...
Congressionally Mandated Projects - Assistance Listing #66.202 Recommendation: We recommend that the City strengthen its internal controls over federal reporting requirements to ensure timely compliance with all federal reporting deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department personnel inquired, through their contact for the grant, about the reporting requirements. Multiple reimbursement requests were submitted and the all payments were received. No notification was received regarding any missing reports. As of 7/24/2025, all reporting was up to date. Name(s) of the contact person(s) responsible for corrective action: Angie Murray Planned completion date for corrective action plan: 7/24/2025
View Audit 370996
Finding 1160938 (2024-005)
Material Weakness 2024
Bismarck Rural Fire Protection District
ND
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
The District is in the process of reviewing its procurement practices and intends to implement a formal policy in alignment with state and federal requirements. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.
The District is in the process of reviewing its procurement practices and intends to implement a formal policy in alignment with state and federal requirements. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.
View Audit 370981
Finding 1160937 (2024-004)
Material Weakness 2024
Bismarck Rural Fire Protection District
ND
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
The District is in the process of reviewing its procurement practices and intends to implement a formal policy in alignment with state and federal requirements. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.
The District is in the process of reviewing its procurement practices and intends to implement a formal policy in alignment with state and federal requirements. Coordination with Burleigh County will continue to ensure compliance and proper documentation of procurement activities.
View Audit 370981
Finding 1160936 (2024-011)
Material Weakness 2024
Plaquemines Port Harbor & Terminal District
LA
Cash Management Reporting Internal Control / Segregation of Duties § 200.305 § 200.328
Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the...
Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the grant administrator and reconciled to the SF-425 reporting. • This policy will ensure that federal drawdowns are performed timely and aligned with actual expenditures, improving cash flow management and reducing the risk of reporting discrepancies. • Procedures will reconcile all reimbursement requests with SF-425 financial reports to confirm that expenditures are accurately and consistently reflected in the corresponding SF-425 report, in compliance with 2 CFR 200.305 and 2 CFR 200.328. • Management will ensure staff is adequately trained in grant administration and financial reporting. These sessions will cover federal cash management standards, SF-425 reporting procedures, and internal controls to ensure consistency and compliance. These actions reflect the District’s commitment to improving financial management practices, enhancing grant compliance, and ensuring the timely and accurate reporting of federally funded expenditures.
View Audit 370980
Finding 1160910 (2024-001)
Material Weakness 2024
Diocesan Central Funds of the R.c. Diocese of Brooklyn, New York
NY
Internal Control / Segregation of Duties Eligibility Reporting § 200.512
Management agrees with the finding and will evaluate expenditures of federal awards each year to ensure the filings are done timely.
Management agrees with the finding and will evaluate expenditures of federal awards each year to ensure the filings are done timely.
View Audit 370976
Finding 1160904 (2024-005)
Material Weakness 2024
Platte County, Nebraska
NE
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.
View Audit 370972
Finding 1160892 (2024-001)
Material Weakness 2024
Alive, Inc.
MO
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to re...
The Organization will revisit the internal control process around invoice submissions and reimbursement request review. The Organization has since hired an outsourced accountant to assist with record keeping and assisting with ensuring compliance with Uniform Guidance. The Organization strives to remain compliant with Uniform Guidance in all respects to present both accurate and transparent records. If the Missouri Department of Social Services or the U.S. Department of the Treasury have questions regarding this plan, please call Jennifer Gadsky, MSW, LCSW, Executive Director, at (314)-938-4414.
View Audit 370963 Questioned Costs: $1
Finding 1160886 (2024-007)
Material Weakness 2024
Martin University
IN
Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calcula...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calculation was not completed until 3/24/25. We also noted that the calculation that was performed did not include documentation of the control process to review and approve the calculations prior to changes being made to the student’s award. Auditors’ Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request, including monitoring of students with triggering events that require a return to Title IV calculation to be completed, reviewed, and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945 Questioned Costs: $1
Finding 1160882 (2024-006)
Material Weakness 2024
Martin University
IN
Special Tests & Provisions Student Financial Aid Subrecipient Monitoring § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid in...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Under an institution’s Program Participation Agreement with the Department of Education and the Gramm-Leach-Bliley Act, schools must protect student financial aid information, with particular attention to information provided to institutions by the Department or otherwise obtained in support of the administration of the federal student financial aid programs. Auditors’ Recommendation: We recommend the University engage a third party or perform the risk assessment for the two areas required by the Gramm-Leach-Bliley Act that have not been completed and documented and ensure that there are documented safeguards for identified risks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. The new systems are Jenzebar products and are fully compliant. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160874 (2024-004)
Material Weakness 2024
Martin University
IN
Questioned Costs Student Financial Aid Significant Deficiency § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We reco...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: Student checks related to student refunds of Title IV federal financial aid was outstanding more than 240 days as of June 30, 2024. Auditors’ Recommendation: We recommend that the University review its procedures related to outstanding student refund checks to ensure they are being returned to the Department of Education after 240 days. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University is implementing financial internal controls policies and processes to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards and ensure compliance with the DOE. This includes procedures related to outstanding student refund checks over 240 days. Name(s) of the contact person(s) responsible for corrective action: Denise Johnson, Interim Controller, Bursar Dept. Supervisor Planned completion date for corrective action plan: June 30, 2025
View Audit 370945 Questioned Costs: $1
Finding 1160870 (2024-003)
Material Weakness 2024
Martin University
IN
Eligibility Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Audit...
United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.007, 84.033, 84.063, 84.268 Condition: 2 students of the 22 students selected for eligibility did not maintain academic satisfactory progress and were on probation but did not receive notifications. Auditors’ Recommendation: We recommend that the University review its satisfactory academic progress policy to ensure that all notifications are completed as required. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160866 (2024-002)
Material Weakness 2024
Martin University
IN
Internal Control / Segregation of Duties Material Weakness Reporting
MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional proces...
MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional processes and controls over the financial records of the University are complete, accurate, and retained to support the University’s financial statement prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: Dr. Sean Huddleston, President & CEO Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160862 (2024-001)
Material Weakness 2024
Martin University
IN
Material Weakness Reporting Internal Control / Segregation of Duties
MATERIAL WEAKNESS Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial...
MATERIAL WEAKNESS Financial Statement Preparation Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly) basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: Dr. Sean Huddleston, President & CEO Planned completion date for corrective action plan: June 30, 2025
View Audit 370945
Finding 1160825 (2024-006)
Material Weakness 2024
School Administrative Unit No. 16
NH
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
The joint baord will adopt policy DAF
The joint baord will adopt policy DAF
View Audit 370927
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