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Corrective Action Plans

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Finding 1166565 (2024-014)
Material Weakness 2024
State of California
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
To ensure timely reporting, the Federal Reporting Section (FRS) has ensured that all staff understand the final deadline and all key milestones along the way. The FRS has broken down the report into smaller, manageable tasks within individual deadlines which help avoid last-minute rushes and ensure ...
To ensure timely reporting, the Federal Reporting Section (FRS) has ensured that all staff understand the final deadline and all key milestones along the way. The FRS has broken down the report into smaller, manageable tasks within individual deadlines which help avoid last-minute rushes and ensure steady progress. The FRS conducts regular check-ins to discuss progress, address any challenges early, and adjust the plan as needed to prevent delays. Estimated Implementation Date: Implemented in November 2024. Contact: • Daniel During, Federal Reporting Section Chief • Accounting and Fiscal Systems Branch • Finance and Accounting Division • California Department of Social Services
View Audit 377562
Finding 1166544 (2024-007)
Material Weakness 2024
State of California
CA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
SWRCB Program Manager acknowledges and understands the recommendation. During the December 2023 period, the SWRCB Program Manager held a meeting with staff and reviewed the information prior to approving the information being inputted into the CDOF Portal. Information being submitted to the CDOF Por...
SWRCB Program Manager acknowledges and understands the recommendation. During the December 2023 period, the SWRCB Program Manager held a meeting with staff and reviewed the information prior to approving the information being inputted into the CDOF Portal. Information being submitted to the CDOF Portal aligns with the FI$Cal KK Report per the direction of CDOF. For information provided by the SWRCB for the CDOF Quarterly Reporting, the SWRCB started formally documenting the approval of information starting the quarter after the December 2023 period. Corrective action plan: SWRCB Program Manager has implemented a process for the recommendation provided. As of the quarter following December 2023 period, a formal process that documents the information and approval of that information for CDOF portal updates is being used. The information submitted to the CDOF Portal aligns with the FI$Cal KK Report per the direction of CDOF. Estimated Implementation Date: March 2024 Contact: Selica Potter
View Audit 377562
Finding 1166543 (2024-006)
Material Weakness 2024
State of California
CA
Subrecipient Monitoring Reporting § 200.303 § 200.332
On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, ...
On November 25, 2025, it was brought to the attention of DLA that significantly more Assistance Listing Numbers (ALNs) have been created to correlate to specific programs awarded by FHWA. While the Caltrans Division of Local Assistance does not have the capacity to electronically identify the ALNs, the Caltrans Office of Federal Resources (OFR) owns the database that DLA uses to process federal requests for authorizations. By January 31, 2026, DLA and OFR will meet with FHWA to determine how they may transmit the ALN into Caltrans’ database. By June 30, 2026, the DLA will determine how to upload the data into the program supplement agreement or finance letter, which will be transmitted to subrecipients. Estimated Implementation Date: 6/30/2026 Contact: Dee Lam, Division of Local Assistance
View Audit 377562
Finding 1166539 (2024-004)
Material Weakness 2024
State of California
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility § 200.303
The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty...
The EDD has policies, procedures, and training in place instructing employees to include applicable penalty amounts when establishing overpayments in the database. When the overpayment for the sample in question was established, the employee did not follow the proper procedure to include the penalty. EDD accepts this oversight and is committed to reviewing its applicable policies and procedures to ensure they are clear, and the penalty requirements are emphasized. Regarding internal controls, EDD leverages a process known as the Field Office Basic Evaluation System (FOBES). This process includes a standardized form that is utilized by leadership to evaluate the quality of their employees’ work on a variety of processes, including overpayment processing. EDD continues to review and modernize the existing assessment form and FOBES process to ensure effectiveness and consistency while evaluating employee compliance with policies and procedures Estimated Implementation Date: Currently Implemented Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department
View Audit 377562
Finding 1166537 (2024-003)
Material Weakness 2024
State of California
CA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally docum...
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally document the process, including roles and responsibilities, a more regular reconciliation schedule and a plan to resolve variances with documented approvals. Also, as recommended, updates will be made to financial reporting procedures and staff that are part of this process will receive training. Estimated Implementation Date: June 2026 Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department
View Audit 377562
Finding 1166444 (2024-010)
Material Weakness 2024
Municipality of Santa Isabel
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...
Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026
View Audit 377455
Finding 1166443 (2024-009)
Material Weakness 2024
Municipality of Santa Isabel
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
View Audit 377455
Finding 1166440 (2024-008)
Material Weakness 2024
Municipality of Santa Isabel
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
View Audit 377455
Finding 1166345 (2024-002)
Material Weakness 2024
Cooper County, Missouri
MO
Subrecipient Monitoring Reporting Cash Management § 200.510
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
View Audit 377440
Finding 1166289 (2024-001)
Material Weakness 2024
Harambee Community Development Initiative, Inc.
NJ
Reporting
“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including mileston...
“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including milestones dates for: • Year-end close • Auditor document requests• Draft financial statement review • Final audit completion 2. Assignment of Responsibility Assignment for audit coordination and FAC submission has been formally assigned to the CFO Robert Patrick. This individual will over preparation, communication with auditors and timely submission. 3. Internal Review Procedures The final audit report and FAC submission package will be reviewed by the CFO Robert Patrick, Executive Director Easter Parks, and Board Chair Walter McDowell prior to submission to ensure accuracy and completeness. Plan to Prevent Future Noncompliance The organization is committed to meeting all federal reporting requirements. With strengthening internal controls, assigned responsibilities, and improved scheduling processes, the organization will ensure that all future audits and FAC submissions are completed accurately and within the required deadlines. This plan will be implemented immediately and be in place for the next fiscal year end. If there are any questions regarding this plan please contact: Robert Patrick CFO Harambee Community Development Email: bob@rpcomp.com Tel. 201.341.4552 Cc: Easter Parks – Executive Director Harambee Family Academy Walter McDowell
View Audit 377375
Finding 1166257 (2024-002)
Material Weakness 2024
Stone County, Missouri
MO
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
View Audit 377293
Finding 1166250 (2024-012)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting § 200.512
The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.
The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.
View Audit 377277
Finding 1166249 (2024-011)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting § 200.328
Finance Director Rice will work closely with grant managerment advisor to resolve the past reporting issues. An accurate report will be filed March 2026.
Finance Director Rice will work closely with grant managerment advisor to resolve the past reporting issues. An accurate report will be filed March 2026.
View Audit 377277
Finding 1166248 (2024-010)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting Internal Control / Segregation of Duties
Finance Director Rice will review the current internal controls related to the compliance requirements of federal award, to ensure transactions are properly recorded and that all documentation is readily available and accessible for audit and review.
Finance Director Rice will review the current internal controls related to the compliance requirements of federal award, to ensure transactions are properly recorded and that all documentation is readily available and accessible for audit and review.
View Audit 377277
Finding 1166204 (2024-001)
Material Weakness 2024
El Dorado Irrigation District
CA
Cash Management Reporting Significant Deficiency
Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling...
Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling accounts, and verifying financial data. Engineering staff will continue to serve as the program specialists and remain responsible for providing programmatic narratives, technical documentation, and compliance related information. This restricting centralizes financial reporting within Finance and allows expenditure data to be exported directly from the District’s financial system rather than relying on separate reporting tools that summarize information outside the general ledger. The District has also implemented a multi-staff financial review process to minimize errors with the creation of the Accounting Supervisor and Finance Manager positions. In addition, the District will simplify its structure of accounting records to minimize the possibility of errors to occur through the implementation of a new financial system.
View Audit 377149
Finding 1166021 (2024-007)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
View Audit 376845
Finding 1166020 (2024-006)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Internal Control / Segregation of Duties Reporting § 200.303
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the b...
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Authority’s Response: The board reviews the reports monthly. A printed payroll report and checks written from meeting to meeting are provided and are approved and initialed. Also provided is a report of the bank statements for the board to review what has been received and what has been paid. Before any bills are paid they are approved at the meeting. If an error is made when inputting a deposit received into C/A, the correction is printed and initialed approving the correction.
View Audit 376845
Finding 1166019 (2024-005)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Internal Control / Segregation of Duties Material Weakness Reporting
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journa...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Authority’s Response: The Authority has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Authority considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Authority will also ensure that in the future all transactions will be properly reflected in the accounting software.
View Audit 376845
Finding 1166018 (2024-004)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
View Audit 376845
Finding 1165873 (2024-003)
Material Weakness 2024
Cattaraugus County Project Head Start Inc.
NY
Reporting Procurement, Suspension & Debarment § 200.512
Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report...
Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.
View Audit 376777
Finding 1165870 (2024-002)
Material Weakness 2024
Cattaraugus County Project Head Start Inc.
NY
Reporting Procurement, Suspension & Debarment § 200.512
Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report...
Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.
View Audit 376777
Finding 1165856 (2024-001)
Material Weakness 2024
YWCA Evanston/north Shore
IL
Cash Management Reporting
Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Tak...
Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the June 30, 2024 data collection form and single audit reporting package on or before December 31, 2025. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Laura Moorehead, Vice President of Finance and Operations Management Response: Management concurs with the finding.
View Audit 376712
Finding 1165811 (2024-001)
Material Weakness 2024
Fresno Metropolitan Ministry
CA
Reporting
Finding Reference #: 2024-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; ALN 93.268 Criteria or Specific Requirement: Recipients of federal awards must establish internal co...
Finding Reference #: 2024-001 Description of Finding: Significant Deficiency in Internal Controls over Compliance. Identification of the Federal Program: U.S. Department of Health and Human Services; ALN 93.268 Criteria or Specific Requirement: Recipients of federal awards must establish internal controls over reports that are prepared and submitted. Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health and Human Services, the Organization is required to submit the single audit to the Federal Audit Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months after the end of the Organization’s fiscal year. During our reporting period, the audit was not completed and filed timely. Corrective Action: As of FY2024, the Organization has continued to build on the financial and operational restructuring initiated in early 2023. With a stabilized leadership team and an experienced finance staff in place, the Organization has made significant strides in strengthening its internal controls, audit preparedness, and compliance oversight. Despite these improvements, the FY2024 Single Audit was not submitted within the required timeframe due to overlapping audit cycles and the residual impact of resource constraints during the prior year. In response, the Organization has implemented a formalized audit calendar with internal deadlines and check-ins to track progress across key milestones. It has also enhanced existing monthly financial close procedures to better support audit readiness and year-end reporting, while increasing coordination with its external auditors to streamline engagement and scheduling of fieldwork. These steps are intended to ensure timely submission of all future audits. The Organization is currently finalizing the FY2024 Single Audit and is on track to submit it by December 22, 2025. Name of Responsible Person: Emogene Nelson, Executive Director 559-485-1416 Projected Completion Date: Completed at time of report. Cause: The audit filing deadline was missed due to a continuation of challenges stemming from the prior year’s audit cycle. The concurrent preparation of both FY2023 and FY2024 Single Audits placed significant pressure on staff capacity and delayed coordination with the external audit firm. Although the finance team had stabilized, the dual workload created procedural bottlenecks that impacted audit readiness and response times. Additionally, internal systems and workflows, while improved, were still being refined to fully support the demands of federal audit compliance. These factors collectively contributed to the delay. The Organization has since implemented process improvements, reinforced staff capacity, and is on track to submit the 2024 Single Audit by December 22, 2025. Questioned Cost: None
View Audit 376665
Finding 1165805 (2024-004)
Material Weakness 2024
Town of Paradise
CA
Reporting § 200.502
Finding Reference Number: 2024-004 Description of Finding: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Statement of Concurrence or Nonconcurrence: The SEFA required adjustments. Corrective Action:...
Finding Reference Number: 2024-004 Description of Finding: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA were revised during the single audit. Statement of Concurrence or Nonconcurrence: The SEFA required adjustments. Corrective Action: The Schedule of Expenditures of Federal Awards (SEFA) was not complete, and expenditures reported on the SEFA required revision during the single audit due to significant organizational transitions within the Finance Department during the audit period. Much of the team including senior staff was newly hired, resulting in limited historical knowledge of several complex, multi-year capital projects and grant activities. At the same time, the Town was implementing a new account structure and adapting to revised financial coding practices. These overlapping changes created temporary gaps in continuity, processing, and reconciliation workflows, which affected the Town’s ability to accurately reconcile grant activity to the general ledger and compile a complete and accurate SEFA prior to the start of the single audit. To address these issues and ensure accurate SEFA reporting going forward, the Town is implementing a comprehensive corrective action plan focused on stabilizing Finance staffing, improving reconciliation processes, and strengthening internal controls. Key actions include establishing consistent grant billing and reconciliation cycles; developing documented procedures for grant tracking, revenue recognition, and SEFA preparation; and improving financial coding accuracy under the new account structure. Ongoing staff training will reinforce institutional knowledge, and external support may be used as needed for complex reconciliations or project-specific cleanup. These measures will ensure the Town can prepare a complete and accurate SEFA on a timely basis and fully meet federal reporting requirements. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: 10/1/25
View Audit 376639
Finding 1165804 (2024-003)
Material Weakness 2024
Town of Paradise
CA
Reporting
Finding Reference Number: 2024-003 Description of Finding: The Town submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in November 2025, eight months after it was due, mostly the result of delays in reconciling grant activity to revenue recorded. Statemen...
Finding Reference Number: 2024-003 Description of Finding: The Town submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in November 2025, eight months after it was due, mostly the result of delays in reconciling grant activity to revenue recorded. Statement of Concurrence or Nonconcurrence: The audit was not submitted on time. Corrective Action: The delay in submitting the Town’s Audited Financial Statements and Single Audit Report was primarily caused by significant organizational transitions within the Finance Department during the audit period. Much of the team, including senior staff was newly hired, resulting in limited historical knowledge of several complex, multi-year capital projects and grant activities. At the same time, the Town was implementing a new account structure and adapting to revised financial coding practices. These overlapping system, staffing, and project-knowledge challenges created temporary gaps in continuity, processing, and reconciliation workflows, particularly in reconciling grant activity to revenue recorded, which ultimately contributed to the eight-month delay in submitting required federal reports. To prevent future delays, the Town is implementing a comprehensive corrective action plan focused on stabilizing Finance staffing, improving processes, and strengthening internal controls. Actions include establishing consistent grant billing and reconciliation cycles; developing documented procedures for grant tracking, revenue recognition, SEFA preparation, and year-end close; and enhancing financial coding accuracy under the new account structure. Ongoing staff training will build institutional knowledge, while external support may be utilized as needed for complex reconciliations and transitional needs. These measures will ensure the Town can prepare accurate financial statements and the SEFA in a timely manner and meet all federal reporting deadlines going forward. Name of Contact Person: Aimee Beleu, Finance Director, (530) 872-6291, abeleu@townofparadise.com Projected Completion Date: March 1, 2026
View Audit 376639
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