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Corrective Action Plans

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Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Policy Update and Compliance Alignment: All subrecipient agreements will be reviewed and revised to ensure full compliance with 2 CFR § 75.352, including but not limited to:
Policy Update and Compliance Alignment: All subrecipient agreements will be reviewed and revised to ensure full compliance with 2 CFR § 75.352, including but not limited to:
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
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View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Clearly defined performance expectations and deliverables;
Clearly defined performance expectations and deliverables;
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Required reporting and monitoring provisions;
Required reporting and monitoring provisions;
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Federal award identification information;
Federal award identification information;
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Audit requirements and access to records;
Audit requirements and access to records;
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Specific terms and conditions consistent with the federal Notice of Award.
Specific terms and conditions consistent with the federal Notice of Award.
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Best Practices Implementation: The updated procedures will incorporate federal subaward management best practices, including standardized subrecipient agreement templates and checklists to ensure that each agreement meets the required criteria before execution.
Best Practices Implementation: The updated procedures will incorporate federal subaward management best practices, including standardized subrecipient agreement templates and checklists to ensure that each agreement meets the required criteria before execution.
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
2. Staff Training: Staff will be trained on the revised policies and procedures, with a focus on the compliance elements of subrecipient monitoring and agreement development.
2. Staff Training: Staff will be trained on the revised policies and procedures, with a focus on the compliance elements of subrecipient monitoring and agreement development.
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
3. Periodic Monitoring: Procedures will be monitored periodically to ensure consistent application, early detection of noncompliance, and timely corrective action when necessary.
3. Periodic Monitoring: Procedures will be monitored periodically to ensure consistent application, early detection of noncompliance, and timely corrective action when necessary.
View Audit 386703
Finding 1173220 (2023-010)
Material Weakness 2023
Jordan Community Residential Center
OH
Internal Control / Segregation of Duties
Jordan CRC is committed to maintaining the highest standards of compliance and integrity in all contractual and grant-related activities. We appreciate your feedback and support as we continue to enhance our internal controls and operational practices.
Jordan CRC is committed to maintaining the highest standards of compliance and integrity in all contractual and grant-related activities. We appreciate your feedback and support as we continue to enhance our internal controls and operational practices.
View Audit 386703
Finding 1173204 (2023-002)
Material Weakness 2023
Keams Canyon Elementary School
AZ
Internal Control / Segregation of Duties
The School has hired a consultant for training.
The School has hired a consultant for training.
View Audit 386687
Finding 1173203 (2023-001)
Material Weakness 2023
Keams Canyon Elementary School
AZ
Reporting Internal Control / Segregation of Duties
The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.
The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.
View Audit 386687
Finding 1173172 (2023-004)
Material Weakness 2023
Toledo Lucas County Homelessness Board
OH
Reporting Internal Control / Segregation of Duties
Finding 2023-004 – Single Audit Reporting Requirements Condition: Repeat finding from prior year 2022-004. Single Audit reporting packages must be submitted to the Federal Audit Clearinghouse within required timeframes. The FY 2023 submission deadline was September 30, 2024. The audit cited risk of ...
Finding 2023-004 – Single Audit Reporting Requirements Condition: Repeat finding from prior year 2022-004. Single Audit reporting packages must be submitted to the Federal Audit Clearinghouse within required timeframes. The FY 2023 submission deadline was September 30, 2024. The audit cited risk of penalties and potential loss of current or future funding due to delayed filing. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has implemented a formal audit submission compliance process to ensure timely completion of future Single Audits and federal reporting. Corrective actions include: • Establishment of a formal annual audit timeline with required milestones for financial closeout, draft review, board approval, and submission. • Ongoing coordination with independent auditors to ensure timely fieldwork and audit completion. • Internal assignment of audit preparation responsibilities, including compilation of grant documentation and reconciled schedules. • Board oversight of audit progress through scheduled Finance Committee updates. • Immediate tracking of Federal Audit Clearinghouse submission requirements to ensure submission within required timeframes. Responsible Staff: Executive Director; Finance Manager; Board Treasurer/Finance Committee. Anticipated Completion Date: Implemented as of audit conclusion; audit timeline monitored annually.
View Audit 386633
Finding 1173171 (2023-003)
Material Weakness 2023
Toledo Lucas County Homelessness Board
OH
Internal Control / Segregation of Duties Reporting
Finding 2023-003 – Reporting Requirements Condition: Repeat finding from prior year 2022-003. TLCHB had policies identifying grant reporting requirements and deadlines, but reports were not submitted timely for multiple grants/contracts due to lapses in operational implementation. Issued Federal Awa...
Finding 2023-003 – Reporting Requirements Condition: Repeat finding from prior year 2022-003. TLCHB had policies identifying grant reporting requirements and deadlines, but reports were not submitted timely for multiple grants/contracts due to lapses in operational implementation. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has implemented a structured reporting compliance system to ensure all required reports are submitted accurately and on time. Corrective actions include: • Development and maintenance of a centralized grant reporting calendar with deadlines for all funding sources. • Use of automated reminders and tracking logs for quarterly, annual, and reimbursement reporting requirements. • Monthly internal review meetings between finance and operations staff to confirm upcoming deadlines and submission readiness. • Quarterly reporting updates to the Finance Committee and Board to ensure governance-level oversight. • Documentation of reporting submission dates and retention of confirmation records for audit trail purposes. Responsible Staff: Grants Administrator; Finance Manager; Operations Manager; Executive Director. Anticipated Completion Date: Implemented as of audit conclusion; ongoing monthly monitoring.
View Audit 386633
Finding 1173170 (2023-002)
Material Weakness 2023
Toledo Lucas County Homelessness Board
OH
Subrecipient Monitoring Cash Management Reporting
Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timel...
Finding 2023-002 – Control Activities, Information and Communication, Monitoring (Federal Awards) Condition: Repeat finding from prior year 2022-002. Similar deficiencies impacted compliance for major federal programs due to untimely reconciliations, delayed reimbursement activity, and lack of timely reporting tied to federal award requirements. Issued Federal Awards 12-31-2023 Corrective Action Plan: TLCHB has strengthened internal controls specific to federal awards to ensure timely and accurate compliance. Corrective actions include: • Monthly reconciliation of grant revenue and expenditures to supporting documentation. • Timely preparation of reimbursement requests to ensure full utilization of available federal funding. • Improved internal oversight and segregation of duties to reduce risk of error or misstatement. • Finance Committee oversight of federal drawdowns, reporting schedules, and cash flow impacts. • Quarterly compliance check-ins to verify that all federal reporting and grant management requirements are met. Responsible Staff: Finance Manager; Grants Administrator; Executive Director; Compliance Specialist. Anticipated Completion Date: Implemented as of 2022 audit conclusion; ongoing quarterly review.
View Audit 386633
Finding 1173169 (2023-006)
Material Weakness 2023
Rmi Ports Authority
MH
Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.326
RMIPA will strictly enforce contractors to submit wage-rate compliance documentation as a condition for invoice payment. This reporting requirement will be formally integrated into contract oversight practices.
RMIPA will strictly enforce contractors to submit wage-rate compliance documentation as a condition for invoice payment. This reporting requirement will be formally integrated into contract oversight practices.
View Audit 386627
Finding 1173029 (2023-008)
Material Weakness 2023
Yankton Sioux Tribe
SD
Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.313
2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Constru...
2023 – 008: Activities Allowed and Unallowed, Allowable Costs, Period of Performance (Compliance; Internal Controls Over Compliance) (Repeat Finding: 2018-006, 2019-008, 2020-008, 2021-007 and 2022-009) Significant Deficiency ALN 93.441 Indian Self Determination ALN 20.205 Highway Planning & Construction ALN 93.575 Child Care and Development Block Grant Condition: During compliance requirement testing for Activities Allowed and Unallowed, Allowable Costs and Period of Performance for the above noted major programs, the auditors selected 120 transactions for testing from each major program. The following number of transactions were not provided for review during the audit: ALN 93.441 – Indian Self Determination – 18 transactions ALN 20.205 – Highway Planning and Construction – 16 transactions ALN 93.575 – Child Care and Development Block Grant – 7 transactions Corrective Action Plan: The Finance Department will become familiar with the requirements of 2 CFR, Part §200.313(a) and establish appropriate internal control policies and procedures to ensure compliance with the requirements of Uniform Guidance and each major program. In addition, all staff will be trained on those policies and procedures, so they are familiar with the requirements. The Finance Department will not process payment for disbursements that does not contain sufficient, appropriate supporting documentation and necessary approvals. The Finance Department will implement and execute an internal audit, by pulling random vouchers packets to test for compliance mid-year. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.
View Audit 386455
Finding 1173018 (2023-006)
Material Weakness 2023
Yankton Sioux Tribe
SD
Reporting Significant Deficiency Internal Control / Segregation of Duties
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the rep...
2023 - 006: Reporting (Compliance; Internal Controls Over Compliance) (Repeat 2014-004, 2015-008, 2016-005, 2017-006, 2018-005 2019-006,2020-006, 2021-005 and 2022-007) Significant Deficiency ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds (ARPA) Condition: During the testing of the reporting compliance requirement for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, we noted that the necessary reports were filed timely; however, no general ledger backup was provided to verify the accuracy of the reported numbers. Corrective Action Plan: The Governmental Department will work to establish procedures to ensure that all reports submitted to funding agencies are accurate, complete, and supported by reconciled documentation. These procedures will include reconciling Federal Financial Reports (SF-425) to the general ledger on a quarterly basis, as required by ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds, and verifying the accuracy of the Project and Expenditure Report and the Recovery Plan Performance Report as required for ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Additionally, The Governmental Department will review and incorporate program-specific reporting requirements into a formal policy to maintain compliance with federal guidelines. An internal audit process is being developed and personnel assigned. Forms will be developed to assist with the internal audit process to ensure a timely and consistent process will be followed.
View Audit 386455
Finding 1172911 (2023-003)
Material Weakness 2023
Burke County Board of Education
GA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.403
FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Susp...
FA 2023-003 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: AL Numbers and Titles: Federal Award Numbers: Questioned Costs: Repeat of Prior Year Finding: Period of Performance Procurement and Suspension and Debarment Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.027 - Special Education Grants to States 84.173 - Special Education Preschool Grants HO27A210073(Year: 2022), HO27A220073 (Year: 2023), HO27X220073 (Year: 2023) $28,390.10 FA 2022-003 Description: A review of expenditures and journal entries charged to the Special Education Cluster revealed that the School District's internal control procedures were not operating to ensure that appropriate reviews and approvals occurred and the School District's procurement procedures were followed. Corrective Action Plans: All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. Estimated Completion Date: June 30, 2026 Contact Person: Dr. Angela Williams, Superintendent Telephone: 706-554-5101 Email: amwilliams@burke.k12.ga.us
View Audit 386294
Finding 1172859 (2023-003)
Material Weakness 2023
Creating Housing Coalition
OR
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.318 § 200.320 § 200.326
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive ...
Corrective Actions Planned To address the deficiency in internal controls over compliance with respect to procurement, CHC will implement the following corrective actions: CHC will develop and implement a written procurement policy that conforms to the Uniform Guidance.; CHC will ensure sta􀀁 receive adequate training on the procurement policy and the required methods of procurement to be made when making procurements with federal awards. Responsible Person(s): CHC President, Rob Dibble as Primary; CHC Vice President Betsy Gordon as Backup Corrective Action Plan Dates: Schedule implementation starts: February 1, 2026; Staff training starts: March 1, 2026; Review process in effect starts: April 1, 2026
View Audit 386255
Finding 1172038 (2023-004)
Material Weakness 2023
Juel Fairbanks Chemical Dependency Services
MN
Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303
Juel Fairbanks Chemical Dependency Services will implement changes in how we do our day-to-day process of approvals of payments authorized signature for payments prior to being issued.
Juel Fairbanks Chemical Dependency Services will implement changes in how we do our day-to-day process of approvals of payments authorized signature for payments prior to being issued.
View Audit 385125
Finding 1171990 (2023-013)
Material Weakness 2023
Republic of the Marshall Islands
MH
Cash Management Internal Control / Segregation of Duties § 200.303 § 200.305
Condition 1 & 2: Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. Condition 3: The Budget Division will...
Condition 1 & 2: Effective FY2025, the Accounting Division is now required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted to the Finance Secretary only after approval by Accounting Management. Condition 3: The Budget Division will now be required to prepare drawdown request forms using the detailed expenditure report (journal listing). Each request is submitted onto the portal only after approval by Budget Management.
View Audit 385081
Finding 1171983 (2023-021)
Material Weakness 2023
Republic of the Marshall Islands
MH
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
The Ministry acknowledges this finding and notes that the inability to reconcile the staff list was primarily due to the system migration from 4Gov to the new FMIS, which required additional time to review and make necessary adjustments. As a corrective measure, all personnel must be entered into th...
The Ministry acknowledges this finding and notes that the inability to reconcile the staff list was primarily due to the system migration from 4Gov to the new FMIS, which required additional time to review and make necessary adjustments. As a corrective measure, all personnel must be entered into the system using their RMI Social Security Number, legal names, and confirmation from the Budget Division regarding the funding source to support payroll. The Budget Division is now required to upload all supporting documents into FMIS prior to establishing and releasing funds. Any changes to the approved budget narrative must include an official communication from the grantor, which must also be uploaded. Requests will not be processed without the required documentation.
View Audit 385081
Finding 1171979 (2023-015)
Material Weakness 2023
Republic of the Marshall Islands
MH
Period of Performance Internal Control / Segregation of Duties § 200.303
Condition 1: The new FMIS includes built-in controls to monitor the period of performance, including tracking the last day for encumbrances and payments, ensuring timely and accurate financial management. Condition 2: In FY2025, all invoices with corresponding purchase orders are uploaded into the s...
Condition 1: The new FMIS includes built-in controls to monitor the period of performance, including tracking the last day for encumbrances and payments, ensuring timely and accurate financial management. Condition 2: In FY2025, all invoices with corresponding purchase orders are uploaded into the system by the Procurement & Supply Division. Once uploaded, the Accounting Division reviews and processes payments accordingly. Additionally, Accounting Management reinstated the pre- review of payment request vouchers with corresponding BRVs prior to payment issuance to strengthen controls and ensure compliance. Condition 3: A control process is currently in place whereby each Notice of Award (NOA) is assigned to a single, corresponding SPG account. Condition 4: NOAs and all relevant grant documents are required to be uploaded to Bisan at the time a new SPG account is created.
View Audit 385081
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