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Corrective Action Plans

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Albuquerque Area Indian Health Board, Inc.
NM
Allowable Costs / Cost Principles Questioned Costs § 200.318 § 200.324 § 200.403 § 200.421 § 200.430
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as t...
View of Responsible Officials and Corrective Action Plan We acknowledge that the purchase of gift cards was not an allowable expense under federal grant guidelines. During the COVID-19 pandemic, our staff were tasked with responding to urgent and overwhelming public health demands, particularly as the New Mexico Department of Health became overextended. To recognize staff who went above and beyond to ensure timely case reporting and investigations for tribal communities, gift cards were used as a form of appreciation. Corrective Action Plan Timeline Moving forward, we will ensure full compliance with federal grant requirements. Specifically: 1. We will adhere strictly to the cost principles and allowability guidance outlined in federal regulations and the terms of each Notice of Award. 2. In instances where the allowability of an expense is unclear, we will proactively seek guidance and written approval from our Federal Grant Management Officer before incurring the cost. 3. We will provide refresher training to program and fiscal staff on allowable costs under federal awards to prevent recurrence of similar findings. These corrective actions will ensure future expenditures are fully compliant with federal guidelines and that staff recognition practices remain appropriate, allowable, and consistent with award terms. Corrective Action Plan Timeline • Immediate (Already in Effect): Ceased use of gift cards and other unallowable incentives. • Within 30 Days: Finance and program leadership will review current grant guidance and distribute a written summary of allowable/unallowable costs to all program managers. • Within 60 Days: Refresher training on federal cost principles (2 CFR 200) and Notice of Award guidance will be provided to all program and fiscal staff. • Ongoing: When ambiguity exists regarding allowable costs, staff will consult with the Federal Grant Management Officer prior to obligating or expending funds. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Finance Officer, and Accounting Manager.
View Audit 365730 Questioned Costs: $1
Finding 574969 (2022-006)
Material Weakness 2022
City of Ganado, Texas
TX
Questioned Costs Reporting
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-002 and as a result of additional review controls, the City will be able to provide a reconciled SEFA each fiscal year. To ensure this, reconciliations of grant expenses ...
The City concurs with the recommendation. The City’s Corrective Action Plan to address the condition is to remedy finding 2022-002 and as a result of additional review controls, the City will be able to provide a reconciled SEFA each fiscal year. To ensure this, reconciliations of grant expenses and grant revenues will be completed monthly. In addition, complete and accurate files will be maintained for each grant so that an accurate and complete SEFA can be prepared at year-end that agrees to the general ledger.The City Secretary and Mayor will be responsible for ensuring that the Corrective Action Plan is implemented.The anticipated completion date is September 30, 2026.
View Audit 365179
Finding 574852 (2022-003)
Significant Deficiency 2022
Whitman-Hanson Regional School District
MA
Period of Performance Questioned Costs Allowable Costs / Cost Principles § 200.309
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120
Finding 574842 (2022-002)
Significant Deficiency 2022
Whitman-Hanson Regional School District
MA
Allowable Costs / Cost Principles Questioned Costs § 200.303 § 200.403
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120
Finding 574832 (2022-001)
Material Weakness 2022
Whitman-Hanson Regional School District
MA
Allowable Costs / Cost Principles Questioned Costs Material Weakness § 200.303 § 200.403
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement...
WHRSD has recently redesigned its Chart of Accounts and deployed a current ERP software program to assist in controls of expenditures of all accounts including grants. WHRSD will be completing a comprehensive review of all Business Office Procedures in the fall of 2025, and plans to update/implement updated standard operating procedures to ensure compliance with Local, State, and Federal laws.
View Audit 365120 Questioned Costs: $1
The County of Lebanon, Pennsylvania
PA
Questioned Costs Allowable Costs / Cost Principles Reporting
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning...
Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning in the FY25-26. For those contracts already signed, an addendum will be sent to providers to add this language. Completion Date: August 2025
View Audit 365063
Finding 574043 (2022-002)
Material Weakness 2022
County of Rockingham
NH
Allowable Costs / Cost Principles Questioned Costs Eligibility § 200.303 § 200.334
Audit Finding Reference: 2022-002 Corrective Action Taken or Planned: 1. Formalized Record Retention Policies: A formal record retention policy specific to federal grant programs will be implemented to ensure full compliance with 2 CFR 200.334. This policy will apply regardless of whether documentat...
Audit Finding Reference: 2022-002 Corrective Action Taken or Planned: 1. Formalized Record Retention Policies: A formal record retention policy specific to federal grant programs will be implemented to ensure full compliance with 2 CFR 200.334. This policy will apply regardless of whether documentation is stored internally or by third-party systems. Any documentation downloaded or transferred from third-party systems will be subject to a review process to verify completeness and accuracy before being finalized for County retention. The County shall also take steps to ensure that information downloads and exports from third-party systems represent omplete and accurate records. 2. Audit Timing Advocacy and Preparedness: The County will continue to maintain timely documentation and preparedness for audits and will also advocate for timely initiation and completion of future audits. Significant delays in the audit process, through no fault of the County, as observed during the FY2022 audit, substantially impacted the County's ability to access necessary documentation and demonstrate compliance. Although the County made every effort to retain records in accordance with federal requirements, the timing of the audit fieldwork occurred well after the program had concluded in May 2023. Had the audit been conducted in a timely manner, full access to the third-party platform used for program administration would have been available, along with all supporting documentation. However, by the time the audit took place, the program had been closed for over 18 months, and access to the external software system had lapsed in accordance with the expiration of the service agreement. 3. Internal Audit Readiness Reviews: Beginning with FY2025, the County will conduct internal audit readiness reviews shortly after fiscal year-end to ensure all documentation for closed federal programs is centralized, archived, and accessible for future audit purposes, even if conducted years later. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance
View Audit 364627 Questioned Costs: $1
Finding 573813 (2022-004)
Material Weakness 2022
Community Health Service, Inc.
MN
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax fi...
1. Enhance Document Retention Procedures: *We will update our document retention policy to clearly define retention periods for payroll-related records, ensuring compliance with legal and regulatory requirements. This will include retaining all necessary documentation such as payroll reports, tax filings, and third-party payroll contracts. *A secure, organized system will be implemented for storing payroll-related documents, whether physical or digital. This will include utilizing secure cloud storage or an enterprise document management system with restricted access controls. *We will conduct a quarterly review to ensure that documents are being retained for the appropriate time frame and securely disposed of when no longer required. 2. Implement Stronger Controls During Payroll Provider Transitions: *We will formalize and document the process for changing third-party payroll providers. This process will include detailed steps for due diligence, transition planning, data transfer procedures, and ensuring continuous payroll processing during the transition period. *A project team will be assigned for every payroll provider change to ensure proper planning, including backup and contingency plans, data verification, and communication with both internal and external stakeholders. *A comprehensive review of the transition will be conducted after each change, including a reconciliation of payroll records to ensure that all data is accurately transferred, and all systems are functioning properly. 3. Vendor Oversight and Service Level Agreements (SLAs): *We will ensure that future contracts with third-party payroll providers include clear Service Level Agreements (SLAs) outlining the provider's responsibilities in terms of document retention, data security, and transition procedures. This will ensure that providers maintain the necessary standards and practices for managing payroll-related documents.
View Audit 364481 Questioned Costs: $1
Finding 573716 (2022-009)
Material Weakness 2022
Rogers County
OK
Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.319 § 200.320
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...
The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Finding 573715 (2022-007)
Material Weakness 2022
Rogers County
OK
Questioned Costs Subrecipient Monitoring Internal Control / Segregation of Duties § 200.403
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...
The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.
View Audit 364371 Questioned Costs: $1
Finding 573379 (2022-003)
Significant Deficiency 2022
Kama'aina Care, Inc.
HI
Questioned Costs Subrecipient Monitoring Reporting
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
View Audit 364154
Southwest Arkansas Planning and Development District, Inc.
AR
Questioned Costs Reporting § 200.512
See table on page 26.
See table on page 26.
View Audit 364136
Finding 573364 (2022-002)
Material Weakness 2022
Native Village of Paimiut
AK
Questioned Costs
As of August, 2023, the NVP has obtained a collateralization agreement for their bank funds in excess of FDIC insurance.
As of August, 2023, the NVP has obtained a collateralization agreement for their bank funds in excess of FDIC insurance.
View Audit 364134
Finding 573267 (2022-004)
Material Weakness 2022
Advocates for Science and Mathematics Education, INC
LA
Questioned Costs Subrecipient Monitoring Cash Management § 200.303 § 200.508
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Sec...
Finding 2022-004 Activites Allowed or unallowed and Allowable Costs/Cost Principles ALN 84.425 Elementary and Secondary School Emergency Fund Program United States Department of Education Passed through State of Louisiana Department of Education 2022 Funding Status: Resolved Planned Corrective Action: The Interim Director of Finance has designed and implemented better policies and procedures and maintain all documentation for federal reimbursement requests. Person(s) Responsibile: Odie Johnson, Interim Director of Finance Anticipated Completion Date: June 30, 2025
View Audit 364060
Gbapp, Inc.
CT
Allowable Costs / Cost Principles Questioned Costs
Monthly expenditure reports submitted for reimbursement were not supported by the general ledger activity. Total reported expenditures exceed total grant expenses recorded in the general ledger. Additionally, certain costs allocated to the program did not appear to be allowable program costs.
Monthly expenditure reports submitted for reimbursement were not supported by the general ledger activity. Total reported expenditures exceed total grant expenses recorded in the general ledger. Additionally, certain costs allocated to the program did not appear to be allowable program costs.
View Audit 363786 Questioned Costs: $1
Finding 572959 (2022-001)
Material Weakness 2022
Gbapp, Inc.
CT
Questioned Costs Reporting Internal Control / Segregation of Duties
Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial,...
Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial, governmental and grants management reporting.
View Audit 363786
Count of Penobscot, Maine
ME
Questioned Costs
2022-003 Other Matter Name of contact person: Scott Adkins, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be c...
2022-003 Other Matter Name of contact person: Scott Adkins, County Administrator Corrective Action: The Organization is aware of the filing deadline and will ensure that future audits are completed on a timely basis. Controls are being implemented to ensure that the year end reporting can be completed within a period of time that will allow timely completion of the audit and submission to the audit clearinghouse. Proposed implementation date: The corrective actions have been implemented subsequent to December 31, 2022.
View Audit 363510
City of Cortland
NY
Questioned Costs Allowable Costs / Cost Principles Reporting
Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be fi...
Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Cause/Condition: Staffing shortages caused the delays in financial reporting. This deadline was not met on a timely basis for the year ended December 31, 2022. Effect: As a result, the entity is not in compliance with §200.512 of the Uniform Guidance. Repeat Finding: This is a repeat finding, it was previously reported as 2021-004. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Response: The City is still facing staffing shortages and is working to get the subsequent financial statements completed. It is expected the 2024 reporting package will be filed on time. Corrective Action Plan: The City has hired a full complement of staff in the Finance department, and anticipates timely filings going forward. Anticipated Completed Date: September 30, 2025. Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance City of Cortland, 25 Court Street, Cortland, NY 13045 (607) 758-8373
View Audit 362629
Finding 571394 (2022-004)
Significant Deficiency 2022
Lake Health District
OR
Special Tests & Provisions Questioned Costs Subrecipient Monitoring § 200.303
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.
View Audit 362331
Finding 571393 (2022-003)
Significant Deficiency 2022
Lake Health District
OR
Matching / Level of Effort / Earmarking Questioned Costs Reporting § 200.512
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
View Audit 362331
Finding 571164 (2022-002)
Material Weakness 2022
Inglis Foundation and Controlled Entities
PA
Reporting Questioned Costs Matching / Level of Effort / Earmarking § 200.303
The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes...
The omission of occurred as a result of timing of receipt of award and not knowing all unsolicited funding had to be reported on SEFA schedule. The error has been corrected. Management did perform a review however there was no documentation maintained of this process. There are specific ledger codes used to track all grants. The SEFA will be prepared by the Controller and signed off on by the CFO.
View Audit 362077
Finding 570876 (2022-001)
Significant Deficiency 2022
Homeless Resource Council of the Sierras
CA
Questioned Costs Reporting Significant Deficiency § 200.512
We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
View Audit 361819
Niagara Area Management Corporation
NY
Questioned Costs Allowable Costs / Cost Principles Reporting
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months...
Niagara Area Management Corporation has hired a new Chief Financial Officer and Director of Finance. NAMC has also engaged a new public accounting firm. It is NAMC policy to submit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end.
View Audit 361807
Finding 570872 (2022-001)
Significant Deficiency 2022
Niagara Area Management Corporation
NY
Questioned Costs Reporting Internal Control / Segregation of Duties
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the...
Niagara Area Management Corporation has created a policy to ensure grant submissions will be reviewed by the department manager submitting for the grant, and the Chief Financial Officer to ensure that proper documentation is maintained, and that evidence and approval is documented. In regards to the Provider Relief Fund and American Rescue Plan, the grant was a one-time submission, so the finding cannot be repeated.
View Audit 361807
Finding 570778 (2022-007)
Material Weakness 2022
Joint Programs of the Shoshone and Arapaho Tribes of the Wind River Reservation
WY
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs § 200.303
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Go...
Individual(s) Responsible: Chelsea BadHawk, Chief Financial Officer Action: Management will prepare and implement an internal control system that provides effective oversight of operations, reporting, and compliance. The systems and controls will be designed based on standards set forth in the Government Accountability Office Green Book. Anticipated Completion Date: 12/31/2025.
View Audit 361721
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