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Corrective Action Plans

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Finding 1165510 (2021-001)
Material Weakness 2021
New Directions, Inc.
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
View Audit 376224
Finding 1165037 (2021-009)
Material Weakness 2021
Pima Council on Aging
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Number 2021-009: No Internal Review of SEFA Prior to Submission (Internal Controls), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not complete an internal review of SEFA prior to submission PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler...
Finding Number 2021-009: No Internal Review of SEFA Prior to Submission (Internal Controls), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not complete an internal review of SEFA prior to submission PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan:  PCOA has instituted an internal review and approval process for the Schedule of Expenditures of Federal Awards (SEFA), which now requires sign-off by the Finance Director prior to submission to the auditors.  The third-party accounting firm prepared and reconciled the SEFA in collaboration with internal staff  Technical hires are being made to ensure continued compliance and review capacity during year-end closing. Completion Date: July 31, 2025
View Audit 375125
Finding 1165036 (2021-008)
Material Weakness 2021
Pima Council on Aging
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Finding Number 2021-008 : Noncompliance with Federal Reporting Requirements (Reporting), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not comply with Federal Reporting Requirements PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Directo...
Finding Number 2021-008 : Noncompliance with Federal Reporting Requirements (Reporting), July 1, 2020 through June 30,2021. Statement of Condition: PCOA did not comply with Federal Reporting Requirements PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan:  PCOA, with the assistance of DES, has created a grant compliance tracking system.  PCOA has also implemented oversight procedures to ensure all federal reports are submitted accurately and on time.  The Finance Director will assist in structuring these controls around the training program and finance staff.  The Finance Director oversees this process, and their capacity to do so has been strengthened through targeted hiring of experienced finance professionals.
View Audit 375125
Finding 1165029 (2021-001)
Material Weakness 2021
Pima Council on Aging
AZ
Material Weakness Equipment & Real Property Management Internal Control / Segregation of Duties
Finding Number 2021-001: Material Adjustments to Financial Statements, July 1, 2020 through June 30,2021. Statement of Condition: PCOA made adjustments to the financial statements that resulted in material changes to the reported financial position. PCOA personnel responsible for enacting corrective...
Finding Number 2021-001: Material Adjustments to Financial Statements, July 1, 2020 through June 30,2021. Statement of Condition: PCOA made adjustments to the financial statements that resulted in material changes to the reported financial position. PCOA personnel responsible for enacting corrective action plan: Jay Huffstutler, Finance Director, jhuffstutler@pcoa.org The corrective action plan: 1. PCOA acknowledges the material adjustments identified and has retained a third-party accounting firm to remediate the deficiencies. A formal month-end closing schedule has been implemented to ensure timely reconciliations and accurate financial reporting. All balance sheet accounts, including receivables, fixed assets, intercompany balances, and accruals, are now reconciled monthly. 2. PCOA has implemented new billing procedures to ensure revenue and related expenses are recorded in accordance with the matching principle and GAAP. These procedures were developed with support from the third-party accounting firm to ensure grant-related transactions are accurately recorded within the proper accounting period. 3. A new Finance Director has been hired to oversee the finance team and began their tenure on July 21,2025. Additional staff with strong technical accounting skills are being recruited, at the recommendation and direction of the third-party firm, to stabilize operations and maintain GAAP compliance. 4. A memo was drafted and sent out to PCOA staff, notifying the team of the change in procedures, in addition to an explanation of the impact of accrual accounting and GAAP compliance. Completion Date: June 30, 2025
View Audit 375125
Finding 1164266 (2021-005)
Material Weakness 2021
Puerto Rico Emergency Management and Disasters Bureau
PR
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.302 § 200.328
Corrective Action Plan: PREMA will establish and enforce procedures to ensure that quarterly SF-425 or equivalent COR3 financial reports are prepared, reviewed, reconciled to PRIFAS and SEFA records, and submitted within required deadlines; PREMA will create reconciliation checklists, ensure reports...
Corrective Action Plan: PREMA will establish and enforce procedures to ensure that quarterly SF-425 or equivalent COR3 financial reports are prepared, reviewed, reconciled to PRIFAS and SEFA records, and submitted within required deadlines; PREMA will create reconciliation checklists, ensure reports include federal and recipient share, drawdown activity, and unliquidated obligations, designate responsible personnel for review and approval prior to filing with evidence of submission retained, and provide staff training on federal reporting requirements under 2 CFR 200.327–200.329 to strengthen compliance and accuracy in financial reporting. Lead Person: Maritza Torres, Fiscal Area Director, and Contractors (Robles & Assoc.). Anticipated Completion Date: December 2025.
View Audit 373614
Finding 1164240 (2021-004)
Material Weakness 2021
Portsmouth Redevelopment and Housing Authority
VA
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over allowable costs to ensure all documentation is maintained at the time expenses are paid. Explanation of disagreement with audit finding: There is no disagreemen...
Housing Choice Voucher Cluster – Assistance Listing No. 14.871 Recommendation: We recommend the Authority review its internal controls over allowable costs to ensure all documentation is maintained at the time expenses are paid. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority is prioritizing completion of outstanding audits to ensure records can be located promptly when requested. All invoices will continue to require proper approval signatures prior to payment, and payment authorization will serve as an additional layer of verification to confirm compliance with internal control procedures. This instance involved only one of forty (40) accounts payable items that was not available in the document imaging system at the time of review so it needed to be recreated by printing off the invoice and it was paid online. The payment would have had to be pre-approved by CFO prior to payment. Name(s) of the contact person(s) responsible for corrective action: Shannon Sterling, CFO Planned completion date for corrective action plan: 12/1/25
View Audit 373527 Questioned Costs: $1
Finding 1163085 (2021-002)
Material Weakness 2021
J-TECH INSTITUTE, INC.
CA
Allowable Costs / Cost Principles Material Weakness Reporting § 200.512
Audit Finding: Finding 2021-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage audit...
Audit Finding: Finding 2021-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately
View Audit 372661
Finding 1163015 (2021-008)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163014 (2021-007)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant ...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding and notes that the Organization is revising its internal processes to ensure that each expenditure charged to grants will have as supporting documentation the Check Payment form approved by the Grant Program Director and CEO/Executive Director, or by the CFO, along with the invoice for the expenditure, and explanation of reason for the charge to the specific grant.
View Audit 372604
Finding 1163010 (2021-003)
Material Weakness 2021
Ruth Ellis Center, Inc.
MI
Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.501 § 200.512 § 200.514
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that wil...
View of Responsible Officials and Corrective Action Plan –The Organization agrees with this finding. The Chief Financial Officer in collaboration with the Finance Associate and the Financial Consultant will set a calendar at the end fof the fiscal year to ensure timely closeout of the books that will allow ample time to engage and complete the audit prior to the deadline for the FAC filing.
View Audit 372604
Finding 1162314 (2021-003)
Material Weakness 2021
Levee Road Water Association, Inc.
KY
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The Association concurs with the recommendation. The Association has implemented a new procedure to ensure that any future reporting compliance requirements related to the expenditure of federal funds are completed on a timely basis.
The Association concurs with the recommendation. The Association has implemented a new procedure to ensure that any future reporting compliance requirements related to the expenditure of federal funds are completed on a timely basis.
View Audit 372132
Finding 1162168 (2021-007)
Material Weakness 2021
JOHN C. FREMONT HEALTHCARE DISTRICT
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
JCFHD experienced substantial leadership and staff turnover in key financial roles over multiple years, including the CEO, CFO, and finance team. As a result, the individuals who originally prepared the lost revenues calculation were no longer employed at the facility when the Uniform Guidance audit...
JCFHD experienced substantial leadership and staff turnover in key financial roles over multiple years, including the CEO, CFO, and finance team. As a result, the individuals who originally prepared the lost revenues calculation were no longer employed at the facility when the Uniform Guidance audit was conducted. This led to challenges in locating complete supporting documentation for the original calculation, resulting in additional calculations being necessary. Under new leadership, JCFHD has prioritized the development and implementation of robust policies and procedures to ensure that all relevant financial documentation is readily accessible for future Uniform Guidance audits. These measures are intended to strengthen internal controls and improve audit readiness. Corrective Action: 1. Provide additional training to finance staff on GAAP financial reporting and disclosure requirements to strengthen internal review and oversight. 2. Implement a documented review process for financial statements and footnotes prepared by external auditors, including CFO and Board-level approval prior to issuance. Completion Date: Within 120 days.
View Audit 371977
Finding 1161064 (2021-004)
Material Weakness 2021
Coal County Healthcare Authority
OK
Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultan...
Condition - Expenditures reported to HRSA were not in accordance with Pub. L. No. 116-136, 134 Stat. 563 Plan of Corrective Action Much research was performed by the Authority's leadership to identify guidance from HRSA including reviewing FAQs, Fact Sheets, consulting attorneys, auditors, consultants and other parties. The complexity of the reporting requirements, including changing FAQ's and our inability to gain a definite approval of the use of our funds, resulted in the Authority filing the its submission based on the best available information at the time. The Authority's position is that the Provider Relief Funds were appropriately expensed using additional expenses and lost revenues not initially submitted to the portal. The Authority will continue to monitor the guidance for use of funds provided by HRSA and will strive to appropriately utilize all funds in the future. The Authority will review the most recently distributed Provider Relief Fund FAQ's which provide details on requirements related to the program Contact person: Chris Martin, CEO cmartin@ccghospital.com (580)927-2327 Expected implementation:2024 - 2025
View Audit 371035 Questioned Costs: $1
Finding 1159994 (2021-004)
Material Weakness 2021
Native Village of Tyonek
AK
Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
Management will be working with a consultant to update their written policies and procedures to be in compliance with the requirements of the Uniform Guidance.
View Audit 370455
Finding 576268 (2021-011)
Material Weakness 2021
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Internal Control / Segregation of Duties
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
The agency will revise its procurement policy to comply with Federal requirements and implement it consistently across the organization
View Audit 366162
Finding 576256 (2021-009)
Material Weakness 2021
Community Homeless Solutions
CA
Questioned Costs Allowable Costs / Cost Principles Material Weakness
The agency will implement a formal voucher and approval system to correctly record grant expenses
The agency will implement a formal voucher and approval system to correctly record grant expenses
View Audit 366162 Questioned Costs: $1
Finding 576250 (2021-008)
Material Weakness 2021
Community Homeless Solutions
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The agency will improve the time keeping system to properly reflect after the fact work effort
The agency will improve the time keeping system to properly reflect after the fact work effort
View Audit 366162 Questioned Costs: $1
Finding 575382 (2021-006)
Material Weakness 2021
National Center for the Advancement of Stem
PA
Questioned Costs Special Tests & Provisions Matching / Level of Effort / Earmarking § 200.303 § 200.308
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to b...
Agency: National Center for the Advancement of STEM Education, Inc. (nCASE) Person Responsible for Corrective Action: Name: Nancy Priselac Title: Executive Director Anticipated Completion Date: December 8, 2023 Response to Finding: Management concurs with audit recommendation. Correction Action to be Taken: Management has established policies and procedures that define how personnel are to record involvement in project activities. These records are used to document time and labor for specific projects and in combination with time‐ keeping documentation will reflect this data in payroll documentation. DoD has reviewed the matters covered in the audit report thoroughly, and the grant was closed out without any repayment of funds to DoD. Upon subsequent review and reconciliation, amounts were not overcharged.
View Audit 365412 Questioned Costs: $1
Finding 575370 (2021-005)
Material Weakness 2021
McKenzie County Healthcare Systems, Inc. and Subsidiary
ND
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303
Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year­ Period 1 TIN #770637...
Finding 2021-005 Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Health and Human Services COVID-19: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year­ Period 1 TIN #770637498 Federal Assistance Listing #93.498 The Health System failed to provide an expense listing that supported the expenses included within the HHS Special Report - Period 1 (Report). In addition, the Health System's lost revenue report did not reconcile to the Report and there was no evidence of review by someone other than the preparer. We will implement internal control policies to ensure all amounts reported and submitted to the federal agency are adequately documented and supported We will also implement internal control policies to ensure that the required reports are properly reviewed prior to submission to ensure all key line items are necessary, correct, meet the requirements of the federal program, and are properly recorded in the reports required to be submitted to the federal agency. Scott Merkel, CFO Anticipated Completion Date: Ongoing
View Audit 365407
Finding 574737 (2021-010)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574736 (2021-009)
Material Weakness 2021
Claremont School District
NH
Questioned Costs Subrecipient Monitoring Material Weakness § 200.303 § 200.334
The District did not provide a corrective action plan
The District did not provide a corrective action plan
View Audit 365056 Questioned Costs: $1
Finding 574658 (2021-011)
Material Weakness 2021
Virgin Islands Port Authority
VI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
The Authority will continue to make progress in meeting required review processes and submission timelines. For the reports where the necessity of submission is in question, the Authority will consult with its federal partner to obtain a determination.
View Audit 364929
Finding 574653 (2021-009)
Material Weakness 2021
Virgin Islands Port Authority
VI
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...
The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record-keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in accounting to serve as a reminder to submit financial reports to Engineering or the grantor.
View Audit 364929
Finding 574651 (2021-006)
Material Weakness 2021
Virgin Islands Port Authority
VI
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
The Authority will ensure that when a federal report is prepared by Director, it will be reviewed by another Director or member of the management team.
View Audit 364929
Finding 574208 (2021-010)
Material Weakness 2021
South Central Medical and Resource Center, Inc.
OK
Internal Control / Segregation of Duties
Corrective Actions Taken:
Corrective Actions Taken:
View Audit 364763
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