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Corrective Action Plans

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Finding 1164255 (2024-004)
Material Weakness 2024
City of Britton
SD
Reporting Material Weakness
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for ...
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Corrective Action Plan: The City will implement a review process for reporting for future federal grants if a process is not already in place. No further correction of the reporting for CSLFRF is needed as reporting is complete and cumulative totals were reported correctly for the 2025 report submission. Responsible Individuals: Jennifer Athey, Finance Officer Anticipated Completion Date: October 2025
View Audit 373539
Finding 1163463 (2024-002)
Material Weakness 2024
Community Action Program Committee, Inc.
FL
Procurement, Suspension & Debarment Material Weakness Reporting
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning o...
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning our performance to report the SF 429's accurately and efficiency we have engaged in T & TA Training and worked closely with a consulting firm recommended by the office of Head Start. During this time, we have established a process that is completed by the Director of Facilities, and the 429 reports are completed and reported now before November 30th due date annually. The training has ensured the agency of an effective internal control process. Please also note we are current as of this statement.
View Audit 373047
Finding 1163378 (2024-005)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting HUD Housing Programs § 200.302 § 200.328
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
View Audit 372904
Finding 1163375 (2024-002)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting Cash Management
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records e...
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records each transaction in a system provided by the Recipient and its consultants. The Administrative and Performance Reports referenced by the auditor are automatically generated from the grant management systems provided by the Recipient. The differences reflected between the Bank’s records and these reports result from a system error under the exclusive control of the Recipient and its consultants. These differences were duly reported to the Recipient and its consultants for correction.
View Audit 372904
Finding 1163357 (2024-006)
Material Weakness 2024
Pembina County Water Resource District
ND
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025
View Audit 372866 Questioned Costs: $1
Finding 1163133 (2024-002)
Material Weakness 2024
Share Food Program, In.c
PA
Material Weakness Reporting
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
View Audit 372674
Finding 1163070 (2024-006)
Material Weakness 2024
Productive Alternatives, Inc.
MN
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit findin...
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure there are proper segregation of duties regarding the cash drawdown process. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026
View Audit 372641
Finding 1163067 (2024-003)
Material Weakness 2024
Productive Alternatives, Inc.
MN
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should rec...
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should reconcile the budgeted payroll and benefits allocations charged to the grant after-the-fact to actual work performed to ensure the allocation was accurately reflected. The Organization should ensure expenditures are charged to proper grant year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that proper support is retained for allowable costs charged to the grant and budgeted amounts are reconciled to after-the fact actual amounts. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026
View Audit 372641 Questioned Costs: $1
Finding 1162968 (2024-004)
Material Weakness 2024
Menominee County, Wisconsin
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the prepa...
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025
View Audit 372563
Finding 1162916 (2024-009)
Material Weakness 2024
City of Peabody
MA
Material Weakness Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162906 (2024-008)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162896 (2024-007)
Material Weakness 2024
City of Peabody
MA
Allowable Costs / Cost Principles Eligibility Material Weakness
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162893 (2024-006)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162890 (2024-005)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162815 (2024-006)
Material Weakness 2024
Green Lake County
WI
Cash Management Material Weakness Reporting
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the p...
Recommendation: CLA recommended that there is an appropriate reviewer of each claim, and expenditure reconciliation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Jason Jerome Planned completion date for corrective action plan: December 31, 2025
View Audit 372450
Finding 1162697 (2024-001)
Material Weakness 2024
Lincoln Hall
NY
Allowable Costs / Cost Principles Material Weakness
Finding Number: 2024-001 Cost Allocations (Material Weakness) Planned Corrective Action: The auditors noted that payroll and the related personnel costs are not being charged directly or allocated to the correct cost center in the Serenic Navigator accounting system monthly. The Finance team perform...
Finding Number: 2024-001 Cost Allocations (Material Weakness) Planned Corrective Action: The auditors noted that payroll and the related personnel costs are not being charged directly or allocated to the correct cost center in the Serenic Navigator accounting system monthly. The Finance team performed manual calculations of all allocations in Excel at the end of the fiscal year to update the allocations. Beginning in FY 2025, personnel costs are being manually recorded to the correct cost centers in Serenic Navigator each month. A parallel review of employee setups in ADP, our payroll system, led to the reassignment of staff to appropriate cost centers as needed. Going forward, ADP cost center assignments will be reviewed monthly to reflect any departmental changes. These steps are expected to reduce manual adjustments, improve the accuracy of interim financials, and ensure more precise federal and program drawdowns. Person Responsible: The Executive Director and Chief Financial Officer Completion Date: July 2024
View Audit 372336
Finding 1162599 (2024-001)
Material Weakness 2024
Aids United
DC
Material Weakness Reporting Internal Control / Segregation of Duties § 200.512
AIDS United submits the following corrective action plan for the identified findings for the audit period January 1, 2024 through December 31, 2024: Finding 2024-001 Material Adjusting Journal Entries and Late Filing of Data Collection form Corrective Action: Action 1: Implement a Formal Month-End a...
AIDS United submits the following corrective action plan for the identified findings for the audit period January 1, 2024 through December 31, 2024: Finding 2024-001 Material Adjusting Journal Entries and Late Filing of Data Collection form Corrective Action: Action 1: Implement a Formal Month-End and Year-End Close Process • Develop a plan with the Executive to onboard additional accounting support at both the staff and senior accountant levels. • Require all reconciliations to be completed within 15 business days of month-end. Responsible Party: Controller Completion: Date12/31/2025 Status: Planned Action 2: Strengthen Review Controls Over Journal Entries • Implement system-based controls where available in Intacct. Responsible Party: Controller Completion Date: 12/31/2025 Action 3: Improve Financial Statement Preparation Procedures • Develop a documented process for drafting, reviewing, and finalizing financial statements prior to sending them to external auditors. • Incorporate a pre-audit internal review meeting to validate account balances and disclosures. Responsible Party: Controller Completion Date: March 2026 Action 4: Ensure Timely Federal Audit Clearinghouse Submission • Start audit process earlier in 2026 no later than end of Q1 Responsible Party: Controller Completion Date: Next audit cycle
View Audit 372285
Finding 1162579 (2024-004)
Material Weakness 2024
Douglas County
IL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness
Insufficient Understanding of Federal Compliance Requirements The County will work to improve their understanding of federal compliance requirements for each grant award and documentation of procedures implemented to ensure compliance.
Insufficient Understanding of Federal Compliance Requirements The County will work to improve their understanding of federal compliance requirements for each grant award and documentation of procedures implemented to ensure compliance.
View Audit 372262
Finding 1162566 (2024-001)
Material Weakness 2024
Crawford County Board of Education
GA
Subrecipient Monitoring Reporting Special Tests & Provisions § 200.303
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assis...
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Special Tests and Provisions Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year: 2021) Questioned Costs: None Description: Construction-related weekly payroll timesheets were not produced to satisfy the Wage Rate Requirements according to the Davis-Bacon Act. Corrective Action Plans: The School District will review and update the current procedures to ensure that the Wage Rate requirements are met. Estimated Completion Date: June 30, 2025 Contact Person: Daisy M. Prather, Finance Director Telephone: (478) 836-3131, extension 5007 Email: daisy.prather@crawfordschools.org
View Audit 372257
Finding 1162468 (2024-003)
Material Weakness 2024
HEARTLAND ALLIANCE HEALTH AND SUBSIDIARY
IL
HUD Housing Programs Material Weakness
Reasonable Rent Review Planned Corrective Action: The Continuum of Care (CoC) program was transitioned to another organization during FY2024 as part of a broader realignment of programs and services. Heartland Alliance Health no longer administers this program, and all compliance responsibilities, i...
Reasonable Rent Review Planned Corrective Action: The Continuum of Care (CoC) program was transitioned to another organization during FY2024 as part of a broader realignment of programs and services. Heartland Alliance Health no longer administers this program, and all compliance responsibilities, including tenant files and rent documentation, were transferred to the receiving entity. At the request of the auditors, Heartland Alliance Health has initiated contact with the new organization to confirm that all required program and tenant records have been properly transferred, secured, and maintained in compliance with HUD regulations. Person Responsible for Corrective Action Plan: Steve Knox, Controller Anticipated Date of Completion: Resolved
View Audit 372215
Finding 1162272 (2024-002)
Material Weakness 2024
Centerplace Health, Inc.
FL
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding 2024-002 – Special Tests and Provisions The Organization did not properly determine the sliding fee discount given to patients selected for testing based on the sliding fee scale in effect for the year ended April 30, 2024. Since this occurrence, a new position has been created and staffed- ...
Finding 2024-002 – Special Tests and Provisions The Organization did not properly determine the sliding fee discount given to patients selected for testing based on the sliding fee scale in effect for the year ended April 30, 2024. Since this occurrence, a new position has been created and staffed- Patient Service Representative Team Lead. This staff member oversees and trains the Patient Service Representatives in their responsibilities, including the sliding fee discount schedule application and compliance. A focus of this newly created position is training and compliance of the sliding fee schedule throughout all the clinics, which is ongoing from Oct. 15, 2024. The Patient Service Team Lead will be supervised by the Revenue Cycle Manager as part of the Finance Department reporting to the Interim CEO Bob Rodriguez, who will oversee this effort. The new position and implementation of training to correct the finding commenced Oct. 15, 2024.
View Audit 372079
Finding 1162190 (2024-004)
Material Weakness 2024
Tippecanoe And Chapman Lakes Regional Sewer District
IN
Subrecipient Monitoring Material Weakness Reporting
FINDING 2024-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audi...
FINDING 2024-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Material Weakness, Noncompliance Condition: The District did not have proper controls in place to ensure that the RD442-2 and RD 442-3 forms were filled out and submitted. Context: Form RD442-2 and Form RD442-3 were not submitted to the granting agency. The District may submit the financial data in other forms, however, the required reporting information was not submitted at all for the year under audit. The forms are required to be submitted on GAAP accrual basis. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will prepare the required forms which will be reviewed by the Board of Directors prior to submission. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect with the next required submission for 2025.
View Audit 371995
Finding 1162176 (2024-005)
Material Weakness 2024
Central Minnesota Housing Partnership, Inc.
MN
Material Weakness Reporting Matching / Level of Effort / Earmarking
Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring the proper preparation and review of the balance sheets with indication of review with a sign off. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...
Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring the proper preparation and review of the balance sheets with indication of review with a sign off. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The year-end actual income statements will be prepared by the Portfolio Accountant based on year-end policies and procedures. The income statement will be reviewed by the Property Director, the Finance Director, initialed and then entered into MINC. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 371986
Finding 1162122 (2024-003)
Material Weakness 2024
Benet Place
MN
HUD Housing Programs Material Weakness Reporting
Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...
Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.
View Audit 371924
Finding 1162121 (2024-002)
Material Weakness 2024
Benet Place
MN
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...
Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.
View Audit 371924 Questioned Costs: $1
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