Corrective Action Plans

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Finding 2025-007 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management will ask HUD for retroactive permission for these expenditures. ...
Finding 2025-007 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action Management will ask HUD for retroactive permission for these expenditures. Anticipated Completion Date July 31, 2025
View Audit 370220 Questioned Costs: $1
Finding 2025-005 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures immediately. Anticipated Completio...
Finding 2025-005 Compliance Requirements A/B Activities Allowed or Unallowed and Allowable Costs/Cost Principles Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures immediately. Anticipated Completion Date July 1, 2025
View Audit 370220 Questioned Costs: $1
Finding 2025-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will contact HUD to discuss resolution of this matter within 30 days. Anticipated Completion Date September 30, 2025
Finding 2025-003 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will contact HUD to discuss resolution of this matter within 30 days. Anticipated Completion Date September 30, 2025
View Audit 370220 Questioned Costs: $1
Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit $732 into the residual receipts account within 30-days. Anticipated Completion Date July 31, 2025
Finding 2025-002 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action We will deposit $732 into the residual receipts account within 30-days. Anticipated Completion Date July 31, 2025
View Audit 370220 Questioned Costs: $1
Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures to ensure accounting records are accurate and com...
Finding 2025-001 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Comment on Finding We agree with the auditor’s finding. Corrective Action Management will follow its policies and procedures to ensure accounting records are accurate and complete. Anticipated Completion Date September 30, 2025
Condition: We noted no indication that certified payrolls were obtained and reviewed by Township officials prior to payment being made to a contractor for construction work performed in one instance. Planned Corrective Action: While controls are in place to ensure payments to vendors are not made wi...
Condition: We noted no indication that certified payrolls were obtained and reviewed by Township officials prior to payment being made to a contractor for construction work performed in one instance. Planned Corrective Action: While controls are in place to ensure payments to vendors are not made without completed review of certified payrolls, staff acknowledges records kept did not provide adequate backup to verify these controls. Going forward, staff will not only be sure to keep copies of certified payrolls with related invoices, they will also maintain records that confirm invoices without certified payrolls did not include labor that is subject to Davis-Bacon wage requirements. These records will likely come in the form of detailed invoice cost breakdowns (showing absence of labor costs) or correspondence affirming no labor costs were included in the invoice. Contact person responsible for corrective action: Matthew Wallace Anticipated Completion Date: Immediately
Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project complet...
Condition: We noted no formal evidence that the stated control to ensure performance of required inspections prior to contract approval had been implemented effectively in one instance. We also noted no formal evidence that the stated control to verify inspections were performed upon project completion to ensure that work was carried out in accordance with contract specifications had been implemented effectively in one instance. Planned Corrective Action: Staff will review folders at various stages of the project to ensure all records of inspections at both the beginning and end of the project are in the file. Staff has already set up either bi-weekly or monthly meetings (depending on project activity levels) to report on the status of ongoing projects. These meetings were intended to help staff keep current projects in line with the overall project budget (i.e. not obligating funds beyond what’s available). Using these same meetings to check project files for all necessary records will be an adjustment of negligible effort. In instances where there is a sizable gap between portions of a project (e.g. part of the project can’t be completed until spring) staff will consider closing out the completed portion of the project and completing a final inspection on the balance of the job at a later date. Contact person responsible for corrective action: Edwin Manninen, Matthew Wallace Anticipated Completion Date: Immediately
Finding Number: 2025-006 Condition: The Township did not have the appropriate processes and controls in place to ensure FFATA reports were appropriately submitted. Planned Corrective Action: The Township will put processes and controls in place to ensure FFATA reports are submitted as needed. Contac...
Finding Number: 2025-006 Condition: The Township did not have the appropriate processes and controls in place to ensure FFATA reports were appropriately submitted. Planned Corrective Action: The Township will put processes and controls in place to ensure FFATA reports are submitted as needed. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026
Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corre...
Finding Number: 2025-005 Condition: The Township did not have the appropriate controls in place to ensure reports and reimbursement requests that were required to be submitted under the grant were complete and accurate as well as ensuring the matching requirement was properly reviewed. Planned Corrective Action: The Township will update the Grant Policy to include a requirement for dual review on all grant reporting. Contact person responsible for corrective action: Finance Director Anticipated Completion Date: 3/31/2026
Finding 2025-002 See response to finding 2025-001.
Finding 2025-002 See response to finding 2025-001.
View Audit 367580 Questioned Costs: $1
2025-001 Application of Sliding Fee Discounts Corrective action planned: The CFO, Revenue Cycle Manager, Revenue Cycle Coordinator, and billing staff will begin to implement a peer review process of the sliding fee scale applications monthly. Management will develop a peer review form, train the sta...
2025-001 Application of Sliding Fee Discounts Corrective action planned: The CFO, Revenue Cycle Manager, Revenue Cycle Coordinator, and billing staff will begin to implement a peer review process of the sliding fee scale applications monthly. Management will develop a peer review form, train the staff on the form, and process to review each application to ensure compliance with the approved policy. The following actions will be taken: 1. Develop a formal peer review form and process for reviewing sliding fee scale applications. a. Responsible Party: Revenue Cycle Manager and Revenue Cycle Coordinator b. Completion Date: August 11, 2025 2. Provide training to all billing staff for peer review process and forms. Implementation of the process after training. a. Responsible Party: Revenue Cycle Manager and Revenue Cycle Coordinator b. Completion Date: August 12, 2025 and September 1, 2025 3. Monitor for effectiveness. After completion of peer review, the two managers will review and provide feedback to each employee monthly. Billing staff will be responsible for completing reviews and feedback on process and form structure. a. Responsible Party: Revenue Cycle Manager and Revenue Cycle Coordinator b. Completion Date: September 18, 2025 4. Verify effectiveness. The CFO and Revenue Cycle Manager will conduct a random audit of the peer review forms and ensure compliance with the policy for slide applications and ensure the peer review forms are completed, signed and dated. Anticipated completion date: March 1, 2026 Contact person responsible for corrective action: Evan Condelario, CFO
In Finding 2025-001, it was reported that the Organization did not maintain proper documentation of all necessary elements of sliding fee discounts as required by the Organization’s policy. This was a result of sliding fee applications being incomplete, expired, or missing. In addition, one patient ...
In Finding 2025-001, it was reported that the Organization did not maintain proper documentation of all necessary elements of sliding fee discounts as required by the Organization’s policy. This was a result of sliding fee applications being incomplete, expired, or missing. In addition, one patient who qualified for a discount did not receive a discount. Management recognizes the importance of complying with federal sliding fee guidelines and the Organization’s sliding fee policy. In response to Finding 2025-001, procedures will be established to ensure employees are trained to maintain the required documentation, including sliding fee applications, for sliding fee discounts provided. The Organization will establish procedures to ensure that selected patient records are reviewed by a supervisor on a periodic basis to ensure that the required documentation is properly maintained and that the patients receive the proper discount in accordance with the Organization’s policies.
2025-004 Cash Management (repeat of finding 2024-008) Corrective action planned: Beginning April 1, 2025, when the organization was made aware of this finding in last year’s audit, OMC took immediate corrective action. The CFO/Designee monitors expenses and prepares a detailed report of expenditures...
2025-004 Cash Management (repeat of finding 2024-008) Corrective action planned: Beginning April 1, 2025, when the organization was made aware of this finding in last year’s audit, OMC took immediate corrective action. The CFO/Designee monitors expenses and prepares a detailed report of expenditures claimed for reimbursement and retains this documentation along with supporting invoices. A qualified, knowledgeable CFO will continue to ensure compliance with these requirements. Anticipated completion date: Corrective Action taken on April 1, 2025. Contact person responsible for corrective action: Allen Boyd, Director of Fiscal Operations
Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Internal control procedures will be developed and implemented by September 2025.
Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Internal control procedures will be developed and implemented by September 2025.
August 08, 2025 RE: FYE 2025 Audit Finding Contact Name: Brenda Wise, Director of Accounting Section III – Federal Award Findings and Questioned Costs: Finding 2025-001 The Authority agrees with finding 2025-001 • The Authority did not follow HUD’s published instructions in Notice PIH-2023-25 reg...
August 08, 2025 RE: FYE 2025 Audit Finding Contact Name: Brenda Wise, Director of Accounting Section III – Federal Award Findings and Questioned Costs: Finding 2025-001 The Authority agrees with finding 2025-001 • The Authority did not follow HUD’s published instructions in Notice PIH-2023-25 regarding required reference year for financial data used in preparing HUD Form 52723. o Each year prior to submission of HUD form 52723, the Authority will review all relevant PIH notices regarding calculation of the Public Housing Operating Subsidy, will adhere to the most current requirements, and will update its internal control documents and procedures to ensure consistency with current HUD guidance. Specifically, formula income, audit costs, and PILOT will be based on the Financial Data Schedule defined by HUD.
Management concurs with the finding and recommendation. The Organization recognizes the importance of maintaining complete and accurate documentation supporting expenditures reported under federal awards and ensuring that amounts reported to the grantor reconcile to the underlying accounting records...
Management concurs with the finding and recommendation. The Organization recognizes the importance of maintaining complete and accurate documentation supporting expenditures reported under federal awards and ensuring that amounts reported to the grantor reconcile to the underlying accounting records. Management has strengthened its procedures for preparing and reviewing ARPA and other grant-related financial reports. The Partnership corrected the reporting discrepancy through its March 2024 Q1 report to the City of College Park, with all subsequent reports reflecting the correction. The final report to the City, submitted on May 16, 2025, as part of the grant closeout, provided a complete accounting of the grant funds expended and their intended purposes, together with bank statements and supporting documentation. The City did not identify any additional concerns with the corrected or subsequent reports following the December 2023 Q4 report. The Partnership has also implemented broader improvements including a redesigned chart of accounts, grant specific project records within QuickBooks, a centralized grant tracker, reorganized electronic files centered on individual grant awards, and a regular review meeting between the Partnership and TCG. These improvements provide clearer grant level accounting, reporting, deadline tracking, and supporting documentation. In addition, since the period under audit, the Partnership has already implemented adjustments to grant reporting. Management maintains a reconciliation between cumulative expenditures reported to the grantor and cumulative expenditures recorded in the general ledger. Management is finalizing written grant administration and reporting policies and procedures as part of the financial policies and procedures updates – outlining requiring grant specific reconciliations to the general ledger and supporting documentation, documented explanations for adjustments and corrections, management review and approval before submission,complete grant reporting files, and period review of reporting and closeout requirements by grantor. Management anticipates competing and formally implementing these policies and procedures by November 30, 2026. Once established, the Finance Committee will receive periodic updates on grant reporting controls and the status of related corrective actions. The Partnership will retain the reports and supporting documentation associated with the $3,86 identified by the auditors and will provide additional information if requested by the City or the federal awarding agency. If a management decision requires additional action, the Partnership will respond withing the timeframe identified in that decision.
2024-010 Material Weakness in Internal Control and Compliance over Major Programs Management Response: Head Start has established monthly meetings with the Board President, CFO, Controller, and Executive Director. Both the Board President and Executive Director completed additional training in Augus...
2024-010 Material Weakness in Internal Control and Compliance over Major Programs Management Response: Head Start has established monthly meetings with the Board President, CFO, Controller, and Executive Director. Both the Board President and Executive Director completed additional training in August 2026 to support compliance with Head Start requirements. Additional training is scheduled through December 2026. The Board is in the final stage of confirming the Finance/Audit Committee Chair, with an expected completion date of October 31, 2026. Staff responsible: Executive Director Anthony Ives aives@kcr.org and CFO Irmgard Davis irmgardd@kcr.org.
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldw...
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026
Matching Recommendation: Recommended Recovery Connections of Central Florida, Inc. create formal procedures to track grant matching and ensure that there is a monthly review of matching requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Act...
Matching Recommendation: Recommended Recovery Connections of Central Florida, Inc. create formal procedures to track grant matching and ensure that there is a monthly review of matching requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review each agreement to confirm the matching requirements that must be followed. A designated team member will be responsible for tracking compliance with the required match. Name(s) of the contact person(s) responsible for corrective action: George Margoles Planned completion date for corrective action plan: December 31, 2026
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the a...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Planned completion date for corrective action plan: December 31, 2026
Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar wit...
Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar with assigned responsibilities, management review milestones, and procedures to retain evidence of timely submission. See the Corrective Action Plan below for corrective actions taken and planned. 1. Audit Finding Reference Number 2024-003 2. Corrective Action Description Management will maintain a formal annual audit and Federal Audit Clearinghouse reporting calendar with defined milestones, assigned owners, document submission deadlines, management review dates, and escalation procedures. Management will coordinate yearend close, audit schedules, SEFA preparation, the Data Collection Form, the CAP, prior-finding status, and final reporting-package submission, and will retain evidence of submission. 3. Responsible Person or Department Primary: Director of Finance and CFO. The CFO performs final compliance review and certification oversight; the Director of Finance assembles and submits/supports submission of the reporting package; the Chief of Staff tracks deadlines and executive approvals; the CEO provides executive oversight and receives confirmation of successful submission. 4. Implementation Timeline Effective immediately. The annual workflow calls for findings/CAP approval in August and Federal Audit Clearinghouse package completion/submission in September, subject to the earlier applicable federal deadline. Proposed target for implementation of the reporting-calendar control: December 31, 2026, with the control recurring annually. 5. Planned Preventive Measures Maintain a compliance calendar with automatic/management deadline tracking, assign backup personnel and cross-train key staff, conduct periodic auditreadiness status reviews, escalate overdue items to the CFO/CEO, use external audit/accounting support as necessary, and retain documented evidence of final management review and Federal Audit Clearinghouse submission.
Finding: 2024-005 - Inadequate Controls Over Federal Grant Reporting and Record Retention Finding Type: Material weakness in internal control over compliance. Repeat Finding: Yes; prior-year finding 2023-004. Federal Award: ALN 21.027 — Coronavirus State and Local Fiscal Recovery Funds (SLFRF). Audi...
Finding: 2024-005 - Inadequate Controls Over Federal Grant Reporting and Record Retention Finding Type: Material weakness in internal control over compliance. Repeat Finding: Yes; prior-year finding 2023-004. Federal Award: ALN 21.027 — Coronavirus State and Local Fiscal Recovery Funds (SLFRF). Auditor Description of Condition and Effect: During the audit, we noted that the Organization had not established and implemented sufficient controls over the preparation, review, submission, and retention of required federal grant reports. Specifically, the Organization could not provide sufficient documentation demonstrating that: • Financial and programmatic information in required reports was reconciled to the underlying accounting and project records; • All applicable reporting elements, including capital expenditures and contractor or subaward information, were evaluated for completeness; • Reports were reviewed and approved by appropriate personnel before certification and submission; • Reports were submitted by the applicable deadlines and evidence of submission was retained; and • Corrections or resubmissions were appropriately documented and supported. The absence of appropriately designed and implemented controls creates a reasonable possibility that materially inaccurate, incomplete, or untimely reports could be submitted, or that material noncompliance with federal reporting and record-retention requirements could occur and not be prevented, or detected and corrected, on a timely basis. Insufficient records may also prevent the Organization from substantiating reported information or demonstrating compliance during an audit, monitoring review, or other oversight. Auditor Recommendation: Management should adopt written federal grant reporting procedures and implement a standardized process for preparing, reconciling, reviewing, approving, submitting, and retaining required reports. The process should address all applicable financial and programmatic reporting elements, including capital expenditures and contractor or subaward information, and should require retention of the reports, submission confirmations, supporting records, and documentation of any corrections or resubmissions for the period required by the award. Management Response and Corrective Action Planned: The Organization agrees with the finding. Management will adopt written federal grant reporting and record-retention procedures, maintain a reporting calendar, and assign responsibility for preparation and review. Reported financial and programmatic information will be reconciled to the underlying accounting and project records, and a standardized checklist will be used to evaluate all applicable reporting elements. Management will document review and approval, retain evidence of timely submission, and maintain the reports, supporting records, and documentation of corrections or resubmissions in a centralized grant file for the retention period required by the award.
Finding 2024‐002 ‐ Allowable Costs and Activities Payroll Documentation Management response. Management acknowledges the need for the grant file to clearly demonstrate the basis for payroll allocations and the final amount charged to and paid from the federal award. The corrective action focuses on ...
Finding 2024‐002 ‐ Allowable Costs and Activities Payroll Documentation Management response. Management acknowledges the need for the grant file to clearly demonstrate the basis for payroll allocations and the final amount charged to and paid from the federal award. The corrective action focuses on the completeness and traceability of payroll and time‐and‐effort support; it is not an admission that the underlying services were not performed or that the costs were otherwise unallowable. Corrective action already implemented / being implemented. The Foundation is implementing the federal grant tracking, payroll allocation, time‐and‐effort support, and grant reimbursement documentation procedures contained in the Foundation Financial & Procurement Manual. The control framework includes: Maintaining grant‐specific accounting records that identify payroll costs, related fringe benefits, and other amounts charged to each federal award. Retaining payroll registers, time‐and‐effort or other personnel activity records, allocation calculations, and evidence of the work performed for the applicable period. Preparing a reconciliation that traces the approved allocation methodology from payroll records to the general ledger, the grant reimbursement request, and the amount ultimately charged to the award. Requiring documented management review of the allocation and reimbursement support before submission or posting, with corrections retained as part of the grant file. Retaining payroll and grant reimbursement support in accordance with applicable federal and organizational record‐retention requirements.
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting activities, including written procurement standards, written standards of conflict of interest, and others as required under Uniform Guidance.
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting activities, including written procurement standards, written standards of conflict of interest, and others as required under Uniform Guidance.
AIRS will ensure completion, in an efficient and timely manner, of the submission of the audit within the required 9 months after fiscal year end as required by the Uniform Guidance, and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed ...
AIRS will ensure completion, in an efficient and timely manner, of the submission of the audit within the required 9 months after fiscal year end as required by the Uniform Guidance, and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that the data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2025, and future years.
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