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Corrective Action Plans

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Finding 571439 (2024-001)
Material Weakness 2024
Hancock County, Illinois
IL
Subrecipient Monitoring Internal Control / Segregation of Duties
Corrective Action Plan: The County Board will continue to review all claims provided to them. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Mark Menn, County Board Chairman. 500 M...
Corrective Action Plan: The County Board will continue to review all claims provided to them. Anticipated Completion Date: The County is not in a financial position to hire additional employees. The increased monitoring has already begun. Responsible Parties: Mark Menn, County Board Chairman. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Kris Pilkington, County Treasurer. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3986; Holly Wilde-Tillman, County Clerk. 500 Main Street, P.O. Box 248 Carthage, Illinois 62321. (217) 357-3911
View Audit 362373
Finding 571438 (2024-004)
Material Weakness 2024
Town of Paoli
IN
Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Material Weakness § 200.302 § 200.303 § 200.328 § 200.329
FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Descrip...
FINDING 2024-004 Finding Subject: Water and Wast Disposal System for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Beth Jones Contact Phone Number and Email Address: 812 723-2739, clerk@paoli.in.gov Views of Responsible Officials: We concur with the findings Description of Corrective Action Plan: The town is contracted with Baker Tilly Financial Advisors and the Clerk Treasurer will provide all pertinent information to Baker Tilly in order for them to prepare the Statement of Budget, Income, and Equity- Form 442-2; and the Balance Sheet - Form 442-3) that is required by the USDA for the Sewer Bonds. Once the reports are completed by Baker Tilly, the Clerk Treasurer will review the reports and then submit them to the USDA. This will be done annually. Anticipated Completion Date: Effective immediately
View Audit 362372
Finding 571435 (2024-002)
Material Weakness 2024
Hope Shines Bright Holding Company, Inc.
NV
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Cash Management § 200.62
2004-002: Controls over Allowable Costs, etc. St. Jude’s Ranch for Children (the parent entity of HSB Holding Company) acknowledges that weaknesses in the financial oversight process contributed to this finding. Specifically, limited knowledge of Generally Accepted Accounting Principles (GAAP) and ...
2004-002: Controls over Allowable Costs, etc. St. Jude’s Ranch for Children (the parent entity of HSB Holding Company) acknowledges that weaknesses in the financial oversight process contributed to this finding. Specifically, limited knowledge of Generally Accepted Accounting Principles (GAAP) and federal cost principles by key financial personnel led to misclassification of costs and errors in reimbursement requests in a new type of grant unfamiliar to the accounting team. In response, the organization is restructuring its finance department to ensure that individuals with appropriate qualifications and experience in nonprofit GAAP and federal grant compliance are responsible for reviewing accounting records and reimbursement requests. This includes a new Chief Financial Officer with demonstrated experience in federal grant accounting and compliance and a dedicated grants manager to prepare all reimbursement submissions under the oversight of the CFO.
View Audit 362369
Finding 571432 (2024-001)
Material Weakness 2024
City of Cleveland
OH
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The Department of Community Development is actively developing a formalized process to ensure FFATA compliance for all first-tier subawards exceeding $30,000. The following actions are currently underway and are anticipated to be fully implementation on July 1, 2025: Assignment of Responsibility – ...
The Department of Community Development is actively developing a formalized process to ensure FFATA compliance for all first-tier subawards exceeding $30,000. The following actions are currently underway and are anticipated to be fully implementation on July 1, 2025: Assignment of Responsibility – A designated staff member within the Fiscal Operations unit is being identified to assume primary responsibility for FFATA reporting and compliance trackingPolicy and Procedure Development – Comprehensive written procedures are being drafted to support consistent FFATA complianceTraining – Plans are in place to provide appropriate staff with the targeted training on FFATA requirements and FSRS system functionality to ensure readiness and compliance.Monitoring and Internal Controls – The Department is designing a compliance calendar and supervisory review process to track reporting deadlines and ensure adequate oversight prior to FRSR submissionSubrecipient Notification – Beginning in July 2025 program cycle, all subrecipients receiving federal awards exceeding $30,000 will be notified in their funding award letters of these additional FFATA related reporting and monitoring requirements.Review of Prior-Year Activity – The Department is reviewing subawards made during the previous reporting to assess the feasibility of retroactive reporting in consultation with the United States Department of Housing and Urban Development guidance.
View Audit 362367
Finding 571428 (2024-002)
Material Weakness 2024
Albia Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will continue to review duties and procedures throughout all fiscal services to improve segregation of duty procedures. We have made changes internally that shift responsibilities between the Business Manage and Office Manager which provides an additional person having responsibilities...
The District will continue to review duties and procedures throughout all fiscal services to improve segregation of duty procedures. We have made changes internally that shift responsibilities between the Business Manage and Office Manager which provides an additional person having responsibilities with investments, cash, and the overall financial reporting.
View Audit 362355
Finding 571397 (2024-001)
Material Weakness 2024
Jefferson County Iowa
IA
Internal Control / Segregation of Duties
Segregation of Duties Name of contact person: Christy Conner, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.
Segregation of Duties Name of contact person: Christy Conner, County Auditor Corrective Action: The duties will be separated as much as possible and alternative controls will be considered to compensate for lack of separation. Proposed Completion Date: Ongoing.
View Audit 362348
Finding 571395 (2024-002)
Material Weakness 2024
Windham Exempted Village School District
OH
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
The District will maintain property records in accordance with District Policy & Uniform Guidance and ensure that equipment and/or property acquired with federal funds will be inventoried and reconciled within two preceding years of acquisition.
The District will maintain property records in accordance with District Policy & Uniform Guidance and ensure that equipment and/or property acquired with federal funds will be inventoried and reconciled within two preceding years of acquisition.
View Audit 362333
Finding 571391 (2024-001)
Material Weakness 2024
St. Vincent General Hospital District
CO
Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303
Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, ...
Over the past three years the hospital has been working hard to overcome a very hard financial turnaround. As a result, days cash on hand has been extremely low and there has been no way for the facility to make payroll, vendor payments, and debt payments, while maintaining a debt reserve. However, over the past 12 months we have started to reap the reward of the hard work through operationally increasing revenue, reducing costs, and being more strategic on service lines. This will allow for us to hit the reserve amounts in 2025, while maintaining the cash flow needed for operations.
View Audit 362330
Finding 571386 (2024-001)
Material Weakness 2024
City of Laporte
IN
Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025
View Audit 362316
Finding 571358 (2024-001)
Significant Deficiency 2024
Franklin County Public Utility District No. 1
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
View Audit 362298
Finding 571332 (2024-007)
Material Weakness 2024
Morris Colllege
SC
Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571328 (2024-006)
Significant Deficiency 2024
Morris Colllege
SC
Cash Management Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571311 (2024-002)
Material Weakness 2024
Cerro Gordo County Emergency Management Agency
IA
Internal Control / Segregation of Duties
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
View Audit 362252
Finding 571307 (2024-001)
Material Weakness 2024
Lyle School District No. 406
WA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025
View Audit 362249 Questioned Costs: $1
Finding 571283 (2024-001)
Material Weakness 2024
Clarke Community School District
IA
Reporting Internal Control / Segregation of Duties
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
View Audit 362211
Finding 571248 (2024-001)
Significant Deficiency 2024
Catholic Charities of Shiawassee and Genesee Counties
MI
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.
View Audit 362157 Questioned Costs: $1
Finding 571233 (2024-002)
Material Weakness 2024
Great Lakes Energy
MI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Du...
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative’s written policy did not address the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will update its written policy to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: June 30, 2025
View Audit 362115
Finding 571226 (2024-002)
Material Weakness 2024
Andrew Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
View Audit 362101
Finding 571225 (2024-001)
Material Weakness 2024
Nutrition Plus Inc.
KS
Internal Control / Segregation of Duties
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
View Audit 362093
Finding 571166 (2024-002)
Material Weakness 2024
Midmichigan Health Services
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026
View Audit 362079
Finding 571154 (2024-003)
Material Weakness 2024
Hinds Community College District
MS
Questioned Costs Student Financial Aid Special Tests & Provisions
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.
View Audit 362076 Questioned Costs: $1
Finding 571153 (2024-002)
Material Weakness 2024
Hinds Community College District
MS
Student Financial Aid Material Weakness Reporting
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.
View Audit 362076
Finding 571152 (2024-001)
Significant Deficiency 2024
Hinds Community College District
MS
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.
View Audit 362076
Finding 571145 (2024-001)
Significant Deficiency 2024
Village of Williamsfield
IL
Internal Control / Segregation of Duties
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time s...
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time sheets. Name of Contact Person – April Bouchez, Treasurer Anticipated Date of Completion - There is no completion date for this item
View Audit 362061
Finding 571143 (2024-001)
Material Weakness 2024
Johnston-Lee Harnett Community Action, Incorporated
NC
Questioned Costs Procurement, Suspension & Debarment Material Weakness
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will b...
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will be reported by the Head Start Director to the Head Start Advisory Committee along with the source of the issue and any cost associated with the repairs. Reporting will be consistent even if the repair qualifies for reimbursement by the State of North Carolina.
View Audit 362054 Questioned Costs: $1
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