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Corrective Action Plans

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Finding 559995 (2024-006)
Significant Deficiency 2024
Shelby County, Tn
TN
Internal Control / Segregation of Duties Cash Management Reporting § 200.330
A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant poli...
A new management team is in place for the referenced department and training will be provided to ensure that all staff understand the levels of approval needed before expending funds. The Grants Office, which is in development, will provide additional training and oversight to ensure that grant policies and procedures are being adhered to throughout the County. The Grants Office will be providing grants compliance oversight to ensure timely and accurate submission of all grant-related reports and billings. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025
View Audit 355905
Finding 559993 (2024-004)
Significant Deficiency 2024
Shelby County, Tn
TN
Reporting Cash Management
In the response to 2024-003 above, it is noted that the County is establishing a Grants Office which will provide greater oversight. The Grants Office will have a master list of all grants and will ensure that all reports and billings are submitted timely. This staff is completely dedicated to grant...
In the response to 2024-003 above, it is noted that the County is establishing a Grants Office which will provide greater oversight. The Grants Office will have a master list of all grants and will ensure that all reports and billings are submitted timely. This staff is completely dedicated to grants, their management and compliance. This additional layer of oversight will ensure timely billing. The County's new ERP system, which includes a grants management module, will allow grantees to more readily monitor, record and report on grant activity. There will be extensive training as the County converts to the new ERP system to ensure full utilization of the grants module. Responsible for Corrective Action: Dorcas Young Griffin, Deputy Chief Administrative Officer and Danielle Schonbaum, Deputy Director, Finance and Administration Anticipated Completion Date: July, 2025
View Audit 355905
Association to Benefit Children Housing Development Fund Corporation
NY
Reporting Internal Control / Segregation of Duties
Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial sta...
Planned Corrective Action: Association to Benefit Children – Housing Development Fund Corporation (HDFC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: May 2025
View Audit 355901
Association to Benefit Children
NY
Reporting Internal Control / Segregation of Duties
Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data coll...
Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: May 2025
View Audit 355900
Finding 559935 (2024-002)
Material Weakness 2024
Union Community School District
IA
Internal Control / Segregation of Duties Reporting
We will continue to review our procedures and implement additional controls where possible.
We will continue to review our procedures and implement additional controls where possible.
View Audit 355865
Finding 559919 (2024-001)
Significant Deficiency 2024
Winslow Gardens
RI
HUD Housing Programs Internal Control / Segregation of Duties Cash Management
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: Decemb...
March 20, 2025 Cognizant or Oversight Agency for Audit Winslow Gardens respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAS, Inc. 50 Washington Street Westborough, MA 01581 Audit period: December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS NONE FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Operating Assistance for Troubled Multifamily Housing Projects-CFDA No. 14.164. Recommendation: It is recommended that the Organization review and strengthens its internal controls and procedures to ensure timely transfers to the residual receipts account. This may include implementing additional oversight to ensure compliance with the established timelines. Action Taken: Management is in agreement with this finding. Winslow Gardens is acitvely working with HUD to determine next steps for the residual receipts and a solution to the outstanding Flex Subsidy Loan. If the grantor has questions regarding this plan, please call Joseph Durand at 401-438-7210 Ext. 111 Sincerely yours, Joseph Durand, Chief Financial Officer
View Audit 355860
Finding 559912 (2024-002)
Significant Deficiency 2024
Medford Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD c...
2024-002 – REPORTING Auditee’s Response and Planned Corrective Action The Medford Housing Authority Fee Accountant has informed the Authority that she attempted to submit the Authority’s FDS Report in a timely manner. She further stated that she was unable to do so on December 15, 2024, as the HUD computer system was down thereby preventing her from timely submitting the report. Planned Implementation Date of Corrective Action: September 30, 2025 Person Responsible for Corrective Action: Jeffrey Driscoll, Executive Director
View Audit 355845
Finding 559880 (2024-004)
Significant Deficiency 2024
Firstfollowers
IL
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.329
Reporting – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revise its internal controls to require an independent review of financial and performance reports prior to the reports being filed. The Organization should also ensure appropriate supporting documentation is mai...
Reporting – Assistance Listing No. 21.027 Recommendation: We recommend the Organization revise its internal controls to require an independent review of financial and performance reports prior to the reports being filed. The Organization should also ensure appropriate supporting documentation is maintained which shows the person who completed the review as well as the date the review was completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure the grant reports are reviewed by a separate individual prior to submitting to funders and document those reviews accordingly. Name of the contact person responsible for corrective action: Marlon Mitchell
View Audit 355815
Finding 559845 (2024-001)
Material Weakness 2024
Hillsboro City School District
OH
Allowable Costs / Cost Principles Reporting School Nutrition Programs § 200.430
The district has reviewed the time and effort issues with the new food service director, and going forward the Treasurer will see that all time and effort sheets are signed by both the employee and supervisor.
The district has reviewed the time and effort issues with the new food service director, and going forward the Treasurer will see that all time and effort sheets are signed by both the employee and supervisor.
View Audit 355796
Kids Above All and Homes for Children Foundation
IL
Reporting
Finding 2024-005 – Noncompliance – Reporting Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to be sure that reporting is completed in a timely manner. Proposed Completion Date: May 31, 2025
Finding 2024-005 – Noncompliance – Reporting Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to be sure that reporting is completed in a timely manner. Proposed Completion Date: May 31, 2025
View Audit 355781
Finding 559829 (2024-004)
Material Weakness 2024
Kids Above All and Homes for Children Foundation
IL
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.308 § 200.403
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expe...
Finding 2024-004 – Material Weakness, Material Noncompliance – Allowable Costs/Activities (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management will improve policies and procedures to record the purchase of gift cards as a prepaid transactions and expense the gift cards when all allowable cost criteria are met. We will also get input from our funders when necessary. Proposed Completion Date: May 31, 2025
View Audit 355781 Questioned Costs: $1
Kids Above All and Homes for Children Foundation
IL
Reporting § 200.512
Finding 2024-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is comple...
Finding 2024-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collections will then be uploaded to the federal clearing hours before the 9-month deadline or within 30 days of the audit report being issued. Proposed Completion Date: May 31, 2025
View Audit 355781
Finding 559776 (2024-001)
Significant Deficiency 2024
U.s. Committee for Refugees and Immigrants, Inc. and Related Entity
VA
Reporting
Finding: USCRI was required to submit quarterly, semi-annual, or annual financial reports through the online web portal. The annual report was not filed by the deadline. USCRI Comments: USCRI submitted its annual report, which was reviewed and approved by the funder without any issues. Corrective ...
Finding: USCRI was required to submit quarterly, semi-annual, or annual financial reports through the online web portal. The annual report was not filed by the deadline. USCRI Comments: USCRI submitted its annual report, which was reviewed and approved by the funder without any issues. Corrective Actions Taken or Planned: USCRI has deployed senior-level personnel to review the grant checklist and all grant reporting due dates to prevent similar issues from occurring in the future. The finding has been corrected.
View Audit 355731
Finding 559732 (2024-001)
Material Weakness 2024
Central Valley School District No. 356
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal wage rate requirements Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The district paid its final invoices toward these projects on October 10, 2023 for work that was performed through September 2023. While we realize there was a communication breakdown, and federal certified payroll reports were not collected, the District has put internal controls in place to ensure it complies with federal wage rate requirements. The District’s Purchasing Manager is responsible for creating all purchase orders related to capital projects, including those using federal funds. Prior to any purchase order being created the Purchasing Manager will ensure all required paperwork from the vendor is submitted and reviewed. That includes communication to the vendor on the district’s expectations around submitting weekly certified payroll reports. The Purchasing Manager will track and document this weekly during the life of the project. Anticipated date to complete the corrective action: 4/1/2025
View Audit 355620
Finding 559720 (2024-002)
Material Weakness 2024
City of Salem School District
NJ
Cash Management Reporting Internal Control / Segregation of Duties
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursement request, etc. School Business Administrator. 2024-2025 fiscal year.
The School District should always reconcile its reimbursement requests with documented workpapers. The School Business Administrator will prepare and retain documentation for each and every reimbursement request, etc. School Business Administrator. 2024-2025 fiscal year.
View Audit 355619
Finding 559712 (2024-001)
Material Weakness 2024
Iowa Health Care Association Foundation
IA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
The Foundation acknowledges the auditor’s recommendations and shares the concern regarding the loss of documentation related to the portal shutdown. The portal was developed and hosted by a third-party IT vendor and used to collect and manage documentation for grant-related activities. Despite our c...
The Foundation acknowledges the auditor’s recommendations and shares the concern regarding the loss of documentation related to the portal shutdown. The portal was developed and hosted by a third-party IT vendor and used to collect and manage documentation for grant-related activities. Despite our communication with the vendor regarding the portal’s importance for reporting and documentation, appropriate data backup was not maintained. While the Foundation relied on the vendor to manage the technical infrastructure and ensure data integrity, we recognize the need for stronger oversight and internal controls related to third-party system management. As a result, we are actively reviewing our vendor management policies and will incorporate enhanced data retention and backup requirements into all future contracts involving critical data systems. The grant associated with this portal has been formally closed, and the State has issued closure documentation. While the loss of supporting documentation is regrettable, it did not impact the successful completion or reporting of the grant.
View Audit 355594
Finding 559700 (2024-007)
Significant Deficiency 2024
Community Christian College
CA
Student Financial Aid Reporting Significant Deficiency
Condition During our testing over the NSLDS reporting requirements, the following deficiencies were noted: 3 of 50 program reporting details did not agree with enrollment details from the enrollment records per the College. 24 of 40 students did not have campus reporting completed within the require...
Condition During our testing over the NSLDS reporting requirements, the following deficiencies were noted: 3 of 50 program reporting details did not agree with enrollment details from the enrollment records per the College. 24 of 40 students did not have campus reporting completed within the required timeframe. Corrective Action(s): Community Christian College has established the following procedure to ensure timely reporting to NSLDS on behalf of our students. The implementation of bi-weekly Change in Status meetings to identify enrollment updates on the campus level will assist us in updating student statuses in CCC’s student information system. Community Christian College will implement a bi-weekly reconciliation process where discrepancies will be flagged, investigated, and corrected during that time. CCC will do a mass reconciliation immediately and begin the bi-weekly reconciliation process in June 2025. Additional measures: The Director of Financial Aid will conduct mandatory NSLDS reporting training for all relevant staff, including how to identify and correct discrepancies and if seen fit, assign a designated enrollment reporting coordinator to work closely with our 3rd party servicer to ensure accurate and timely reporting.
View Audit 355581
Finding 559698 (2024-005)
Significant Deficiency 2024
Community Christian College
CA
Student Financial Aid Reporting Significant Deficiency
Condition The College did not retain supporting evidence utilized for reporting certain critical information within the FISAP including: 􀁸 Total number of students 􀁸 Total tuition and fees 􀁸 Information on eligible applicants Corrective Action(s): Community Christian College will establish a pre-sub...
Condition The College did not retain supporting evidence utilized for reporting certain critical information within the FISAP including: 􀁸 Total number of students 􀁸 Total tuition and fees 􀁸 Information on eligible applicants Corrective Action(s): Community Christian College will establish a pre-submission review process where the Director of Financial aid will verify that all data reported in the FISAP is accompanied by appropriate supporting evidence: The college will use reports made available by our 3rd Party Servicer to report accurate data each FISAP submission year. This process will begin for the 26-27 Award year.
View Audit 355581
Finding 559670 (2024-002)
Material Weakness 2024
Sioux Falls Regional Airport Authority
SD
Reporting Material Weakness § 200.303 § 200.327 § 200.328
Finding 2024-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3 46 0050 59, AIP3 46 0050 62, AIP3 46 0050 63, and AIP3 46 0050 64 Finding Summary: The SF-425 annual report dated September 30, 2024, for award AIP3 46 0050 64 underreported the federal share of expenditu...
Finding 2024-002 Department of Transportation Airport Improvement Program, CFDA #20.106 AIP3 46 0050 59, AIP3 46 0050 62, AIP3 46 0050 63, and AIP3 46 0050 64 Finding Summary: The SF-425 annual report dated September 30, 2024, for award AIP3 46 0050 64 underreported the federal share of expenditures by $23,588, while the FAA Form 5100-127 annual report dated December 31, 2023, for all awards underreported the total capital expenditures and construction in progress by $2,729,962. Responsible Individuals: Dan Letellier, Executive Director Corrective Action Plan: Management will ensure correct support documentation is provided to 3rd party account for correct submission of FAA Forms 5100-127. Director will also verify that annual report form SF-425 reconciles to underlying supporting records. Anticipated Completion Date: Ongoing
View Audit 355550
Metropolitan School District of Lawrence Township
IN
Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329
FINDING 2024-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation submitted one ESSER III report where the expenses per the report did not tie to the ledger or the Schedule of Expenditures of Federal Awards by approximately $300,000...
FINDING 2024-003 Finding Subject: COVID- 19 – Education Stabilization Fund – Reporting Summary of Finding: The School Corporation submitted one ESSER III report where the expenses per the report did not tie to the ledger or the Schedule of Expenditures of Federal Awards by approximately $300,000. Contact Person Responsible for Corrective Action: Matt Miles Contact Phone Number and Email Address: 317-423-8380 mattmiles@msdlt.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School District will ensure ESSER reports are saved and tie to the accounting records and will improve record keeping of supporting documentation. If any edits are made to the reports, the Curriculum and Accounting Departments will document the reason for all changes. Management in each department will review all ESSER reports and sign off on all documentation. Anticipated Completion Date: Corrective action steps have been implemented and will be refreshed.
View Audit 355506
Finding 559258 (2024-001)
Material Weakness 2024
Kansas Hospital Association
KS
Subrecipient Monitoring Material Weakness Reporting
Identification: 93.889 United States Department of Health and Human Services, COVID-19 National Bioterrorism Hospital Preparedness Program, Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Corrective Action Plan: The Association will strengthen controls of federal grant rep...
Identification: 93.889 United States Department of Health and Human Services, COVID-19 National Bioterrorism Hospital Preparedness Program, Noncompliance Finding/Material Weakness; Reporting Compliance Requirement. Corrective Action Plan: The Association will strengthen controls of federal grant reporting for future awards so that any FFATA reporting requirements are completed in a timely manner. The Association will also modify the amount of the two subawards that were reported incorrectly in the Federal Funding Accountability and Transparency Act Subaward Reporting System. Anticipated completion date: The Association anticipates completion in 2025.
View Audit 355477
Finding 559253 (2024-001)
Significant Deficiency 2024
Strider Education Foundation Inc.
SD
Reporting Internal Control / Segregation of Duties
#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial ...
#2024-001 FINDING: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individuals: Lisa Weyer, Executive Director. Corrective Action Plan: The Foundation has accepted the risk associated with Finding #2024-001 regarding the preparation of the financial statements and SEFA and will continue to have the independent auditor prepare the annual financial statements and SEFA. Anticipated Completion Date: Ongoing.
View Audit 355463
Carolinas Care Partnership
NC
Questioned Costs Reporting
Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses ca...
Management of the Organization agrees with this finding. Management intends to develop guidelines to ensure that supporting documentation for expenses reported are maintained in a clear, organized manner. Also, employees completing these reporting forms should be properly trained on what expenses can be reported and how to ensure that accurate amounts are reported. Responsible Official: Tawanna Denmark, Executive Director
View Audit 355441 Questioned Costs: $1
Galapagos Rockford Charter School Nfp, Inc.
IL
Eligibility Reporting
Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audi...
Corrective Action Plan June 30, 2024 Galapagos Rockford Charter School NFP, Inc. respectfully submits the following corrective action plan for the year ended June 20, 2024. Name and address of public accounting firm: Grieco & Adelman LLC 2340 S River Road, Suite 311 Des Plaines, IL 60018 Audit Period: June 30, 2024 The findings from the June 30, 2024 Schedule of Findings and Questioned Costs are discussed below: Finding No.2023-001: Noncompliance with Federal Filing Requirements Action Taken: Timely filing will be made for the fiscal year ended June 30, 2024 Sincerely yours, 􀀁f-Luu Michael Lane ChiefExecutive Officer
View Audit 355407
Finding 559153 (2024-005)
Material Weakness 2024
Catholic Charities Community Services, Inc. and Subsidiaries
AZ
Material Weakness Reporting Internal Control / Segregation of Duties
Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is require...
Item: 2024-005 Assistance Listing Number: 64.024 Program: VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Department of Veterans Affairs Pass-Through Agencies: n/a Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit per diem financial reports requesting payment based on the units of service provided multiplied by a per diem rate as specified in the grant agreement. Condition: In preparation of the per diem financial reports, the incorrect per diem rate was used to calculate the amount requested for payment for two reports. Name of Contact Person: Ana Pabon, Controller Phone Number: (602) 650-4852 Anticipated Completion Date: March 31, 2026 Views of Responsible Officials and Corrective Actions: The Organization will implement additional controls to ensure updates to the per diem rates are identified timely. The Organization will also implement additional controls to ensure reports are reviewed and approved prior to submission to the granting agency. This review and approval will be clearly documented. The Organization also notes that this program has ended as of September 30, 2024.
View Audit 355383
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