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Corrective Action Plans

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Finding 159 (2023-001)
Material Weakness 2023
Cornbelt Educational Cooperative
SD
Internal Control / Segregation of Duties Material Weakness Reporting
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financia...
The Cornbelt Educational Cooperative Business Manager, Pamela Selken is the contact person responsible for the corrective action plan for this finding. This finding is due to the limited number of staff employed in the Cooperative's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of enough personnel to provide an ideal environment for the internal controls. The Administration and Advisory Board is aware of the weakness in internal controls and will continue to develop policies and procedures and provide compensating controls to reduce the risk. We will also communicate this concern with our Board of Directors. The Cornbelt Educational Cooperative did adopt an Internal Controls and Procedures policy on March 13th, 2018 that does address many of these issues, and would ask for consideration reflecting this implementation. This finding will be an ongoing process, requiring continued analysis of processes and procedures in order to minimize the risk.
View Audit 235
Finding 99 (2023-001)
Material Weakness 2023
Housing Authority of the City of Cheyenne
WY
HUD Housing Programs Material Weakness Special Tests & Provisions
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with ...
Finding 2023-001 The Authority agrees with finding 2023-001 • The Authority, due to increasing interest rates, purchased several CD’s with various banks in order to maximize returns. During this process Form HUD 51999 was unintentionally omitted. o The Authority will immediately begin working with financial institutions that have Housing Choice Voucher or Public Housing finds on getting Form HUD 51999 completed. By December 31, 2023 the Authority will create an investment policy that outlines the requirements. Upon annual renewal of any investment the HUD website will be checked for updated forms.
View Audit 113
Finding 1240748 (2022-002)
Material Weakness 2022
City of Milan
TN
Subrecipient Monitoring Reporting Material Weakness § 200.510 § 200.518
Inaccurate Grant Reporting (Material Weakness) Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: No Planned Corrective Action: The City will strengthen internal controls over SEFA identification and prepa...
Inaccurate Grant Reporting (Material Weakness) Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: No Planned Corrective Action: The City will strengthen internal controls over SEFA identification and preparation to ensure compliance with Uniform Guidance single-audit requirements. The City will also implement enhanced review and communication procedures with external auditors, as the condition was significantly impacted by deficiencies in the auditors’ evaluation and classification of major programs during the audit process.
View Audit 415132
Finding 1240572 (2022-005)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Reporting Material Weakness § 200.512
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and ...
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and audit-related reporting. The Tribe has prioritized completion of outstanding financial audits and continues to work with its independent auditors to bring required audits and reporting current. Finance and Administration will provide requested records and supporting documentation to the auditors in a timely manner and maintain communication regarding outstanding items necessary to complete each audit. Going forward, the Tribe will maintain an annual compliance calendar that includes audit preparation, federal reporting deadlines, Single Audit requirements, financial statement preparation, and other required submissions. Supporting schedules, reconciliations, grant records, payroll documentation, accounts receivable information, and other audit documentation will be prepared and maintained throughout the fiscal year rather than waiting until audit fieldwork begins. Management will monitor the status of the annual audit and required federal submissions to reduce the likelihood of future late reporting. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240571 (2022-004)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2022-004 Lack of Internal Control over Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened its gra...
Finding 2022-004 Lack of Internal Control over Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened its grant and financial reporting procedures. The Tribe will maintain a centralized schedule of federal awards and required reporting deadlines identifying the awarding agency, award number, period of performance, reporting frequency, report type, due date, responsible staff member, and submission status. Finance, Administration, and applicable program personnel will coordinate to ensure that financial and program information necessary to complete required reports is available before applicable deadlines. Financial reports will be reconciled to the Tribe's accounting records before submission. Copies of submitted reports, supporting documentation, and evidence of submission will be retained in the applicable grant file. Management will periodically review the reporting schedule to identify upcoming or outstanding requirements and take corrective action when necessary. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240566 (2022-006)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Cash Management Material Weakness
Finding 2022-006 Lack of Internal Control Over Special Test and Provisions – Investment and Deposit of Advance Funds Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has streng...
Finding 2022-006 Lack of Internal Control Over Special Test and Provisions – Investment and Deposit of Advance Funds Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened controls over the safeguarding and deposit of federal advance funds. Finance will monitor cash balances associated with federal awards and the Tribe's banking arrangements to ensure federal funds are maintained in accordance with applicable award requirements and federal cash-management standards. The Tribe will periodically review financial institution balances, applicable deposit insurance coverage, collateralization or other safeguards when required, and the amount of federal funds held in advance. Finance will also coordinate drawdowns with actual and immediate program cash needs and maintain documentation supporting the receipt, deposit, and use of federal funds. Management will review banking and cash-management practices periodically and document any corrective action necessary to protect federal funds and minimize unsupported or excessive cash balances. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240565 (2022-007)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Finding 2022-007 Lack of Internal Control Over Special Test and Provisions – Environmental Review Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened procedures t...
Finding 2022-007 Lack of Internal Control Over Special Test and Provisions – Environmental Review Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened procedures to ensure required environmental reviews are completed and documented before federally funded activities proceed when environmental review requirements apply. For HUD-funded activities, the Tribe will identify the applicable environmental review requirements at the beginning of the project and maintain the Environmental Review Record and related supporting documentation in the grant file. No choice-limiting action, commitment of funds, or project activity requiring environmental clearance will proceed until the required environmental review process and applicable HUD approvals or releases have been completed. Administration, Finance, Housing, and project personnel will coordinate before procurement, contracting, construction, or other project commitments to verify environmental clearance status. Documentation of exemptions, categorical exclusions, environmental reviews, public notices, requests for release of funds, HUD approvals, and related records will be retained as applicable. Staff responsible for HUD projects will seek HUD technical assistance or training when needed to ensure continued compliance. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240034 (2022-008)
Material Weakness 2022
Akiachak Native Community
AK
Allowable Costs / Cost Principles Material Weakness Reporting § 200.430
Finding 2022-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Management will strengthen internal controls over payroll and review personnel files for adequate p...
Finding 2022-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Management will strengthen internal controls over payroll and review personnel files for adequate pay rate documentation. Proposed Completion Date: October 31, 2026.
View Audit 414656
Finding 1240033 (2022-007)
Material Weakness 2022
Akiachak Native Community
AK
Allowable Costs / Cost Principles Material Weakness Reporting
Finding 2022-007 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Improvements will be made to documentation procedures for payables and cash disbursements to accommo...
Finding 2022-007 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Improvements will be made to documentation procedures for payables and cash disbursements to accommodate the minimum requirements for grant regulations and audit purposes. Proposed Completion Date: October 31, 2026.
View Audit 414656
Finding 1240032 (2022-006)
Material Weakness 2022
Akiachak Native Community
AK
Cash Management Material Weakness § 200.305
Finding 2022-006 Lack of Internal Control Over Cash Management Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Excessive administrative costs over many years led to a deficit in the General Fund. The deficit can be reduced by a combination of unrestricted revenue ...
Finding 2022-006 Lack of Internal Control Over Cash Management Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Excessive administrative costs over many years led to a deficit in the General Fund. The deficit can be reduced by a combination of unrestricted revenue sources including net gaming proceeds and indirect cost recovery. A budget will be developed for the General Fund and periodic comparisons to actual revenues and expenditures will be made. Proposed Completion Date: December 31, 2026.
View Audit 414656
Finding 1240031 (2022-005)
Material Weakness 2022
Akiachak Native Community
AK
Reporting Material Weakness § 200.512
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Reconciliation and closing procedures will be started earlier to accommodate for the nine-month reporting requirement. A certified public ...
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Reconciliation and closing procedures will be started earlier to accommodate for the nine-month reporting requirement. A certified public accountant has been contracted to assist with the year-end closing and audit preparation process. Since required audits are backlogged by three years, the future date of compliance with this requirement is expected to be in 2027. Proposed Completion Date: March 31, 2027.
View Audit 414656
Finding 1238448 (2022-003)
Material Weakness 2022
BREAKTHRU HOUSE, INC
GA
Reporting Internal Control / Segregation of Duties Eligibility § 200.512
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that i...
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that includes all key reporting deadlines, including audit and FAC submission requirements. Responsibilities for each compliance requirement will be clearly assigned to specific personnel. Management will monitor the calendar regularly to ensure all deadlines are met. Additionally, the Organization will implement a review process to ensure submissions are accurate, complete, and timely. Contact: BreNita Jackson, Executive Director
View Audit 413318
Finding 1229910 (2022-004)
Material Weakness 2022
Devils Lake Municipal Airport Authority
ND
Material Weakness Reporting
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City has contracted with auditors to get caught up on audits. Completion Date – Ongoing – December 31, 2026
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City has contracted with auditors to get caught up on audits. Completion Date – Ongoing – December 31, 2026
View Audit 411137
Finding 1229758 (2022-006)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Reporting Subrecipient Monitoring Material Weakness
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are submitted timely. We further recommend that management review subawards issued subsequent to FY2022 to determine whether any required FFATA reports were omitted and consult with the applicable federal awarding agencies or pass-through entities regarding potential corrective actions, including whether late reporting may be accepted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since submitted the missing FFATA reports and is implementing procedures to address the requirement going forward. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: July 23, 2026
View Audit 410987
Finding 1228638 (2022-005)
Material Weakness 2022
TOWN OF SPRING LAKE
NC
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
MATERIAL WEAKNESS / MATERIAL NONCOMPLIANCE Finding 2022-005 Procurement Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired a purchasing agent and finance director who are working on implementing standard operating procedures and policies targeting the pro...
MATERIAL WEAKNESS / MATERIAL NONCOMPLIANCE Finding 2022-005 Procurement Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired a purchasing agent and finance director who are working on implementing standard operating procedures and policies targeting the procurement process to ensure that the Town obtains competitive bids on all federal and state grant projects, and that such bids are documented to comply with North Carolina General Statutes and the Uniform Grant Guidance procurement standards. Proposed Completion Date: The Town will implement the above procedures immediately.
View Audit 410277
Finding 1227478 (2022-003)
Material Weakness 2022
Apsaalooke Nation Housing Authority
MT
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
2022-003. Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness The corrective actions implemented in FY 2022 Extraordinary circumstances beyond ANNA control. ANNA received large deposits from Treasury without notic...
2022-003. Finding: Special Tests and Provisions - Cash Collateralization (Compliance; Internal Controls Over Compliance (2021-003) Material Weakness The corrective actions implemented in FY 2022 Extraordinary circumstances beyond ANNA control. ANNA received large deposits from Treasury without notice and did not have the proper cash collateralization in place. ANNA has since made agreements with the bank.
View Audit 409514
Finding 1225676 (2022-007)
Material Weakness 2022
Quileute Tribal School
WA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303
Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to...
Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent NOTE: In addition, Quileute Tribal School has engaged an independent CPA firm to assist with account reconciliations and audit readiness to help ensure that financial information is complete, accurate, and properly reported. Implementation Date: July 30, 2026
View Audit 408537
Finding 1225675 (2022-006)
Material Weakness 2022
Quileute Tribal School
WA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303
Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requireme...
Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requirement and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent Implementation Date: July 30, 2026
View Audit 408537
Finding 1224365 (2022-003)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.512
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
The hospital will work with an outside consultant with more in-depth understanding of the reporting requirements prior to additional submissions. We are also catching up on the audit submissions and will remain on task with timely submission. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1224364 (2022-004)
Material Weakness 2022
Russellville Hospital, Inc.
AL
Questioned Costs Material Weakness Reporting
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service co...
The loan was acquired from previous owners of the hospital and was obtained by current owners at the time of purchase. This year was the first year the program was required to be audited. We are actively working to ensure this condition is met by ensuring the reserve fund is met, the debt service coverage ratio of at least 1.0 is obtained, and audited financials available to USDA annually. Anticipated completion date: 09/30/2026
View Audit 407672
Finding 1223299 (2022-005)
Material Weakness 2022
Mesalands Community College
NM
Matching / Level of Effort / Earmarking Questioned Costs Subrecipient Monitoring
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible...
The College plans to include the information for the Foundation with its audit which will enable management to reconcile information to ensure correct balances are available for reporting. The planned completion date for the upgrades to the processes and systems is December 31, 2024. The responsible party is the Finance Director.
View Audit 406800
Finding 1222700 (2022-008)
Material Weakness 2022
Veterans Transition Center of California
CA
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the findi...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SAS Material Weakness, Eligibility, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance including eligibility.
View Audit 406305
Finding 1222699 (2022-007)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Material Weakness
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA7, management agrees with the finding and will design, implement, and maintain policies and procedures to ensure compliance with the Uniform Guidance.
View Audit 406305
Finding 1222698 (2022-006)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Material Weakness
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA6, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment and implementation of policies and procedures designed to ensure compliance with applicable federal award requirements.
View Audit 406305
Finding 1222697 (2022-005)
Material Weakness 2022
Veterans Transition Center of California
CA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.307
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be ...
View of Responsible Officials: Management response and corrective action Personnel responsible for corrective action: Evan Heath, CFO Anticipated completion date for corrective action: April 30, 2026 In response to Finding No. 2022-SA5, management agrees with the finding. Corrective actions will be implemented in subsequent fiscal years, including the establishment of policies and procedures to ensure that program income is tracked by contract and expended in accordance with applicable federal requirements.
View Audit 406305
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