Corrective Action Plans

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Statement of Condition 2025-001 (Assistance Listing 14.155): The Corporation did not make the required residual receipts deposit computed at September 30, 2024 in the amount of $642,483 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required res...
Statement of Condition 2025-001 (Assistance Listing 14.155): The Corporation did not make the required residual receipts deposit computed at September 30, 2024 in the amount of $642,483 within 90 days of fiscal year end. Recommendation: Management should implement a system to ensure the required residual receipts deposit is made within 90 days of fiscal year end. Management response: Agree. Management made the required residual receipts deposit on June 9, 2025.
The District will become more thoroughly aware of applicable compliance requirements and seek guidance in writing when necessary from the appropriate granting agencies. Anticipated Completion: January 1, 2026 Responsible Party: Lynette Thrasher, lthrasher@mcusd1.net 815-472-6477
The District will become more thoroughly aware of applicable compliance requirements and seek guidance in writing when necessary from the appropriate granting agencies. Anticipated Completion: January 1, 2026 Responsible Party: Lynette Thrasher, lthrasher@mcusd1.net 815-472-6477
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...
CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026
Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student ...
Identifying Number: 2025-001 Finding: The Foundation and College did not timely refund a student’s credit balance. Contact person responsible for corrective action: Laura Reagan, Senior Director of Financial Affairs Corrective Actions Taken or Planned: The Student Billing system omitted the student from the original refund list due to an inactive address in the system. The credit balance was identified on a routine review of the student billing aging report and subsequently processed. It was completed outside of the 14 day requirement. A process will be put in place to increase the frequency of the aging review to ensure any missed credit balances will be processed within the required time frame. Anticipated Completion date: June 30th, 2026
Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will ...
Name of Contact Person: Rance Phillips, Mayor. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Corrective Action: We agree with the finding and the Data Collection form will be filed in a timely manner. Proposed Completion Date: Immediately.
Name of Contact Person: Shanice Sanders, Executive Director of School Finance, Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that indirect costs charged to federal programs do not exceed the maximum amount allowable by the granting agencies. Proposed...
Name of Contact Person: Shanice Sanders, Executive Director of School Finance, Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that indirect costs charged to federal programs do not exceed the maximum amount allowable by the granting agencies. Proposed Completion Date: Immediately
Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: ...
Finding Type: Compliance. Name of Contact Person: Mr. Joshua Stafford, Superintendent. Recommendation: We recommend the District ensure the report is free from errors and is submitted with the U.S. Department of Labor within the 45 days following the end of the reporting quarter. Corrective Action: The District is now aware of the errors that can occur during submission and will ensure the reports have all errors resolved and are filed timely. Proposed Completion Date: Immediately.
Managemet acknowledges they were not in compliance with the financial covenants ofthe bond. Management has been in contact USDA to keep them informed on thesituation and has put plans into place to improve the financial position of the District.
Managemet acknowledges they were not in compliance with the financial covenants ofthe bond. Management has been in contact USDA to keep them informed on thesituation and has put plans into place to improve the financial position of the District.
The property was repaid $61,198 and internal controls were properly updated.
The property was repaid $61,198 and internal controls were properly updated.
Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.
Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
The management agent will repay the funds on behalf of the related party housing project until that property has funds available, pending HUD approval.
Management agrees and is working to submit a RAD for PRAC application that would include this property and two other properties.
Management agrees and is working to submit a RAD for PRAC application that would include this property and two other properties.
Finding # 2025-001 Type: Material weakness over allowable costs Type: Immaterial noncompliance over allowable costs Assisting Listing Number: 43.001 Federal Agency: National Aeronautics and Space Administration Name of Federal Program: Science Finding: One individual computes the indirect charges an...
Finding # 2025-001 Type: Material weakness over allowable costs Type: Immaterial noncompliance over allowable costs Assisting Listing Number: 43.001 Federal Agency: National Aeronautics and Space Administration Name of Federal Program: Science Finding: One individual computes the indirect charges and prepares the drawdown requests without a secondary review by a senior member of management. Two out of forty expenses tested were completed by one individual with no review. Three out of four cash draws tested were submitted with no secondary review. Immaterial errors were noted in amounts charged for indirect costs. Recommendation: Management should establish a consistent procedure to ensure indirect rate calculations and monthly billings are reviewed prior to submission. Corrective Action: As a result of administrative disruption caused by a transition in the Chief Financial Officer role, we were required to catch up as quickly as possible. During this catch-up period, normal review processes were not fully in place due to the noted staff transitions. This was a one-time situation and has since been remedied through the implementation of formalized policies and procedures governing the preparation, review, and timely submission of federal reports. We have transitioned to an accounting software that limits the ability for indirect rate calculations to be completed by one individual. Monthly draw requests will be completed by the Finance Director during month-end close and submitted to the Chief Financial Officer for review prior to submission. Anticipated Completion Date: December 20, 2025
Condition: The required capital outlay log amounts had several capital outlay line items that did not match the cost recorded in the general ledger. Recommendation: It is recommended, at year end, that the District should compare the capital outlay log to the general ledger to ensure the costs match...
Condition: The required capital outlay log amounts had several capital outlay line items that did not match the cost recorded in the general ledger. Recommendation: It is recommended, at year end, that the District should compare the capital outlay log to the general ledger to ensure the costs match. Management Response: The Director of Finance or designee will review all capital outlay logs and reconcile them to the general ledger before year-end. In addition, training will be provided to grant coordinators to ensure they are completing the log correctly. Anticipated Date of Completion: June 30, 2026
Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Management should transfer $5,692 into the reserve for replacements account from the operating cash account as soon as ...
Finding 2025-001: Comments on the Finding and Each Recommendation All the required monthly reserve for replacements deposits were not made during the year ended September 30, 2025. Management should transfer $5,692 into the reserve for replacements account from the operating cash account as soon as possible. Action(s) taken or planned on the finding Management concurs with the finding and agrees with the recommendation and on December 17, 2025 transferred $5,692 from the operating cash account to the reserve for replacements account.
Name of Contact Person – Matt Flett, Chief Financial Officer Corrective Action Plan The District will immediately re-implement monthly personnel activity reports for employees with multiple funding sources and semi-annual certifications for staff 100% funded by a federal grant. Grant program manager...
Name of Contact Person – Matt Flett, Chief Financial Officer Corrective Action Plan The District will immediately re-implement monthly personnel activity reports for employees with multiple funding sources and semi-annual certifications for staff 100% funded by a federal grant. Grant program managers, building administrators, and federally funded staff will receive training to ensure compliance with 2 C.F.R. §200.430. Proposed Completion Date: February 2026
Description of Finding Material Weakness in Internal Control over Compliance - Reporting Statement of Concurrence or Nonconcurrence Please note that Town of Waterford Management concurs with this finding. Corrective Action After contacting the US Treasury Department regarding the error in reporting ...
Description of Finding Material Weakness in Internal Control over Compliance - Reporting Statement of Concurrence or Nonconcurrence Please note that Town of Waterford Management concurs with this finding. Corrective Action After contacting the US Treasury Department regarding the error in reporting ARPA obligations/encumbrances versus an expenditure, I was advised to correct when submitting my April 2026 expenditure report. As advised, the upcoming report will correct the reporting of obligations and expenditures.
Recommendation: We recommend that management develop a plan to entice the youth workers to join the program so that they can meet the program compliance requirement. Management Response: Management agrees with the finding. See management’s attached corrective action plan.
Recommendation: We recommend that management develop a plan to entice the youth workers to join the program so that they can meet the program compliance requirement. Management Response: Management agrees with the finding. See management’s attached corrective action plan.
Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit...
Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the recent filling of open positions and the execution of contracts with engineering firms, additional controls have been implemented to strengthen project review processes. Specifically, the hiring of a City Administrator and an Economic Development Director will enhance controls over new established process. Name(s) of the contact person(s) responsible for corrective action: Kim Barfield Planned completion date for corrective action plan: 12/29/25
Finding: We noted through audit procedures that one out of forty selections did not include support that the Organization's housing quality survey was completed or other supplemental documentation to satisfy the requirement. Corrective Action Taken or Planned: Management is putting safeguards in pla...
Finding: We noted through audit procedures that one out of forty selections did not include support that the Organization's housing quality survey was completed or other supplemental documentation to satisfy the requirement. Corrective Action Taken or Planned: Management is putting safeguards in place to ensure all documentation, including the housing quality survey, is maintained related to inspection of rental units prior to authorizing lease execution and move_x0002_in. These safeguards include internal program audits of a sample of files on a quarterly basis. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Beth Frantz, Chief Finance Officer
Finding Number: 2025-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing co...
Finding Number: 2025-001: ARP Education Stabilization Fund – Wage Rate Requirements Planned Corrective Action: Summary of corrective action to be taken Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Dave Massa, Treasurer As recommended, the School will perform existing controls and establish new controls to ensure that contractors and subcontractors are in compliance with all labor standards by conducting on-site inspections and collecting the required certified payroll documentation in a timely manner. Specifically, the School will add an Affidavit of Compliance Form to the contracts that will be required to be submitted by the grantee before closing. A project will not be considered closed until the School has received an executed copy of the form. Upon notification of construction commencement, the School will immediately begin monitoring for Wage Rate Requirements in the form of both on-site inspections and review and approval of certified payroll reports.
Finding # 2025-001- Finding Description: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5. 2301 5. 6091 982.516) Corrective A...
Finding # 2025-001- Finding Description: As a condition of admission or continued occupancy, require the tenant and other family members to provide necessary information, documentation, and releases for the Authority to verify income eligibility (24 CFR sections 5. 2301 5. 6091 982.516) Corrective Action Plan: WHA prioritized and immediately completed all annual recertifications that were overdue, implemented standard operating procedures to initiate annual reexaminations 120 days before the tenant's anniversary date, ensured all relevant staff are properly trained on HUD requirements, and established a monitoring system to track the status of all upcoming annual recertifications. Anticipated Completion Date: Completed Contact Person: Name, Title: Belinda Kahl, Executive Director Address: 48 Chestnut Park Drive, Waynesville NC 28786 Phone#: 828-456-6377 Contact Person Signature: ~d-{
CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedur...
CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedures for time and effort reporting. 2.All grant-funded employees will receive training on the new procedures. 3.The District will implement a new system to track and certify employee time. Contact Person: Lou D’Ambro, School Business Administrator (315) 822-2826 ldambro@mmcsd.org
2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF...
2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF) Quarterly and Annual Performance Reports. Reporting deadlines are tracked on the Corporation’s federal reporting and compliance calendar, with oversight by the AVP of Grants Compliance and Reporting, who actively monitors reporting progress and coordinates reconciliation of financial data between the HAF Program Manager and Accounting. The AVP of Grants Compliance and Reporting reviews each completed report for accuracy and completeness, signs and dates the report, and submits it to the SVP of Federal Grants for final review and approval. The HAF Program Manager provides confirmation of successful submission through the U.S. Treasury portal. These procedures will be incorporated into the HAF Program Manual. Anticipated Completion Date: March 31, 2026
Finding Type: Material Weakness (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the Superintendent approve all timesheets and the approval is documented and maintained. Corrective Action: The Superintendent will begin to document his approval on all times...
Finding Type: Material Weakness (84.010). Name of Contact Person: Greg Frehner, Superintendent. Recommendation: We recommend the Superintendent approve all timesheets and the approval is documented and maintained. Corrective Action: The Superintendent will begin to document his approval on all timesheets. Proposed Completion Date: Immediately.
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