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Corrective Action Plans

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Finding 1240836 (2024-007)
Material Weakness 2024
State of Kosrae
FM
Reporting Allowable Costs / Cost Principles
Pohnpei has agreed to the findings and is committed to implementing the recommendations. Ongoing Director of Treasury and Administration Sihna N. Lawrence sihna.lawrence@pohnpeidota.fm
Pohnpei has agreed to the findings and is committed to implementing the recommendations. Ongoing Director of Treasury and Administration Sihna N. Lawrence sihna.lawrence@pohnpeidota.fm
View Audit 415176
Finding 1240753 (2024-001)
Material Weakness 2024
Public Buildings Authority
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
IMPLEMENT SEFA RECONCILIATION CONTROL MATRIX DOCUMENTATION, MONITORING AND TRAINNING
IMPLEMENT SEFA RECONCILIATION CONTROL MATRIX DOCUMENTATION, MONITORING AND TRAINNING
View Audit 415138
Finding 1240749 (2024-003)
Material Weakness 2024
NATIONAL WIC ASSOCIATION
DC
Reporting § 200.512
View of Responsible Officials: The Association acknowledges the delayed completion of the audit and recognizes the importance of issuing the audited financial statements in a timely manner. The delay was primarily attributable to staffing transitions and competing organizational priorities, which re...
View of Responsible Officials: The Association acknowledges the delayed completion of the audit and recognizes the importance of issuing the audited financial statements in a timely manner. The delay was primarily attributable to staffing transitions and competing organizational priorities, which required additional time to complete the year-end close and prepare audit support. As a result, adjustments to the audit timeline were necessary. Once revised dates were established, the timing of certain audit procedures and the overall completion of the engagement were also dependent on the availability of both the Association and audit team. The Association has taken steps to improve the timeliness of future audits by strengthening the year-end close process and enhancing audit preparation procedures. The Association expects these improvements to support the timely completion of future audits.
View Audit 415137
Finding 1240719 (2024-001)
Material Weakness 2024
Black Veterans for Social Justice, Inc.
NY
Reporting § 200.512
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
View Audit 415089
Finding 1240717 (2024-005)
Material Weakness 2024
City of Cortland
NY
Allowable Costs / Cost Principles Reporting
Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package 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), §2...
Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package 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. Condition: The deadline was not met on a timely basis for the year ended December 31, 2024. Cause: Staffing shortages caused the delays in financial reporting. Effect: As a result, the entity is not incompliance with §200.512 of the Uniform Guidance. 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: Due to the timing of the completion of the December 31, 2024, reporting package, it is expected the December 31, 2025, reporting package will also be filed after the deadline. Filings for subsequent years are expected to be filed timely. Corrective Action Plan: The City is improving processes over financial reporting, including entering all transactions in the system of record and working on timely bank reconciliations. This will ensure the City’s records are complete and accurate, which will allow for audits to be completed timely. Anticipated Completed Date: September 30, 2027. Responsible Contact Person: Scott Steve, Mayor
View Audit 415083
Finding 1240615 (2024-005)
Material Weakness 2024
City of Dickinson
ND
Reporting Significant Deficiency
Contact Person – Katie Greenwood, Deputy Finance Director Corrective Action Plan – The City experienced turnover of accounting personnel in 2023, leaving the Finance Supervisor position vacant during 2024. This resulted in a delay of financial audit completions for 2023 and 2024. The 2025 audit has ...
Contact Person – Katie Greenwood, Deputy Finance Director Corrective Action Plan – The City experienced turnover of accounting personnel in 2023, leaving the Finance Supervisor position vacant during 2024. This resulted in a delay of financial audit completions for 2023 and 2024. The 2025 audit has been scheduled. The City understands the importance of timely audits and plans to complete them annually going forward. Completion Date – December 31, 2026
View Audit 415008
Finding 1240533 (2024-001)
Material Weakness 2024
Town of Cicero
IL
Reporting
Corrective Action Plan December 31, 2024 Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits...
Corrective Action Plan December 31, 2024 Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits by their due dates. As a result of the evaluation the town has contracted a Finance Director and adequate staff. Contact Person Responsible for Corrective Action David Gonzalez Anticipated Completion Date December 31, 2026
View Audit 414979
Finding 1240523 (2024-010)
Material Weakness 2024
Kitsap Community Resources
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
2024-010 Material Weakness in Internal Control and Compliance over Major Programs Management Response: Head Start has established monthly meetings with the Board President, CFO, Controller, and Executive Director. Both the Board President and Executive Director completed additional training in Augus...
2024-010 Material Weakness in Internal Control and Compliance over Major Programs Management Response: Head Start has established monthly meetings with the Board President, CFO, Controller, and Executive Director. Both the Board President and Executive Director completed additional training in August 2026 to support compliance with Head Start requirements. Additional training is scheduled through December 2026. The Board is in the final stage of confirming the Finance/Audit Committee Chair, with an expected completion date of October 31, 2026. Staff responsible: Executive Director Anthony Ives aives@kcr.org and CFO Irmgard Davis irmgardd@kcr.org.
View Audit 414976
Finding 1240522 (2024-009)
Material Weakness 2024
Kitsap Community Resources
WA
Reporting Significant Deficiency § 200.328
2024-009 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: KCR is working on updating all internal controls, as we have new members throughout the organization, by providing cross training to identify who is responsible for specific functions. To addr...
2024-009 Significant Deficiency in Internal Control and Compliance over Major Programs Management Response: KCR is working on updating all internal controls, as we have new members throughout the organization, by providing cross training to identify who is responsible for specific functions. To address the specific finding, KCR will require that anytime a change is made on an employee a new PAF is required from the program director, the current PAF form will be updated. Completion date 11/30/2026. Staff responsible: Head Start Program Manager Nathan Griffin ngriffin@kcr.org, Division Director Jill Brenner j.brenner@kcr.org, CFO Irmgard Davis irmgardd@kcr.org, Executive Director Anthony Ives aives@kcr.org
View Audit 414976
Finding 1240511 (2024-002)
Material Weakness 2024
Central New York Regional Planning & Development Board
NY
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2024-002 (a) Comments on the Findin...
Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2024-002 (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.
View Audit 414970
Finding 1240508 (2024-005)
Material Weakness 2024
Toledo Northwest Ohio Food Bank
OH
Reporting Allowable Costs / Cost Principles Significant Deficiency
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldw...
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026
View Audit 414962
Finding 1240507 (2024-004)
Material Weakness 2024
Toledo Northwest Ohio Food Bank
OH
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldw...
Toledo Northwestern Ohio Food Bank, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: Year ended December 31, 2024 Organization Contact Person: James Caldwell, Preside nt/ CEO The findings from the December 31, 2024 schedule offindings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedu le. Financial Statement Findings 2024-001 - Material Journal Entries Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Anticipated Completion Date: February 2025 2024-002 - Timeliness of Bank Reconciliations Responsible Party: Director of Operation s an d third-party accountant Action to be Taken: Management agrees with the finding, and we have implemented such a policy. Completion Date: February 2025 Federal Award Findings 2024-003 - Written Policies and Procedures Responsible Party: Director of Operations and third-party accountantAction to be Taken: Management agr ees with the finding, and we have implemented such a policy. Completion Date: May 14, 2025 2024 -004 - Timeliness of Reporting Audited Financial Statements and Federal Awards Responsible Party: Director of Operations and third-party accountant Action to be Taken: Management agrees with the findin g, and are in the process of catching up with the reporting of audited financial data and federa l awards. Anticipated Completion Date: June 30, 2026 2024-005 - Timeliness of Reporting Required under Funding Agreements Responsible Party: Director of Operations and third-party accountant Action to be Take n: Management agrees with the finding, and are in the process of implementing a policy to ensure timely reporting of financia l and programmatic data as stipulated by federal funding agreements. Anticipated Completion Date: June 30, 2026
View Audit 414962
Finding 1240505 (2024-008)
Material Weakness 2024
COUNTY OF GALLATIN
MT
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.505 § 200.512 § 200.520
Finding 2024-008 Single Audit Reporting Deadline Responsible Individuals: Chief Financial Officer, Comptroller Corrective Action Plan: The County agrees with the finding and will take the following actions: - Catch up schedule. The County is working on an aggressive schedule to catch up on their aud...
Finding 2024-008 Single Audit Reporting Deadline Responsible Individuals: Chief Financial Officer, Comptroller Corrective Action Plan: The County agrees with the finding and will take the following actions: - Catch up schedule. The County is working on an aggressive schedule to catch up on their audits with a goal of being caught up in FY2028. The County is completing the FY2024 audit in the beginning of FY 2027. The FY2025 audit is scheduled to be completed in the second half of FY 2027, and the FY 2026 audit is planned for completion in early FY 2028. - Year-end close calendar. Beginning with the close of FY 2027, the County will follow a close calendar with these milestones: year-end close in the first week of August, reconciliations and journal entries posted by October 1, and the audit opinion issued by March 31. - Timely submission. For each catch-up year, the County will submit the reporting package and data collection form to the Federal Audit Clearinghouse within 30 days of receiving the auditor's reports. Anticipated Completion Date: The County expects to fully meet the nine-month deadline beginning with the timely completion of the FY 2027 single audit, due March 31, 2028. Catch-up submissions for audits FY 2025 and FY 2026 will be made within 30 days of each auditor's report.
View Audit 414961
Finding 1240504 (2024-007)
Material Weakness 2024
COUNTY OF GALLATIN
MT
Reporting § 200.303 § 200.510
Finding 2024-007 Schedule of Expenditures of Federal Awards Preparation Responsible Individuals: Chief Financial Officer, Comptroller, Grants Manager Corrective Action Plan: The County agrees with the finding and will take the following actions: - Funding source changes. When a decision is made to c...
Finding 2024-007 Schedule of Expenditures of Federal Awards Preparation Responsible Individuals: Chief Financial Officer, Comptroller, Grants Manager Corrective Action Plan: The County agrees with the finding and will take the following actions: - Funding source changes. When a decision is made to change the funding source of a grant related expenditure, the party responsible for changing the funding source will notify Finance to ensure that the appropriate changes in accounting treatment are recognized. Finance will reclassify the expenditure in the general ledger. The Grants Department will update the grant's project ledger, the SEFA, and any affected federal reports. - SEFA preparation. The SEFA will be prepared from general ledger grant and project codes. It will be reconciled to the general ledger and to federal reports, such as the Treasury Project and Expenditure Report, before it is provided to the auditors. - Review. The Chief Financial Officer will review and sign the SEFA and its reconciliation. Anticipated Completion Date: The SEFA preparation procedure is effective for Fiscal Year Ended June 30, 2026 and will be applied to the FY 2025 SEFA by the time it is provided to the auditors on or before December 31, 2026.
View Audit 414961
Finding 1240463 (2024-001)
Material Weakness 2024
East Brunswick Community Housing Corporation
NJ
Reporting
East Brunswick Community Housing Corporation Corrective Action Plan Year Ended December 31, 2024 Management’s remediation included: 1)the Organization’s Finance Committee and Director will meet annually with its independent auditors specifically to review and evaluate the potential impact of Account...
East Brunswick Community Housing Corporation Corrective Action Plan Year Ended December 31, 2024 Management’s remediation included: 1)the Organization’s Finance Committee and Director will meet annually with its independent auditors specifically to review and evaluate the potential impact of Accounting Standard Updates; 2) the Organization’s Director and bookkeeper will seek out continuing professional education specifically focused on GAAP for not-for-profit organizations; 3) newly executed grant agreements will be presented to the Organization’s Finance Committee by the Director on a quarterly basis with a focus on determining proper revenue recognition. This has been implemented as all awards post 2018 have been included as conditional grants and respective liabilities on the books. This error pertains to the classification of net assets for previously restated financial statements with regards to revenue recognition for revenues recorded pre ASU 2018-08
View Audit 414956
Finding 1240460 (2024-004)
Material Weakness 2024
Recovery Connections of Central Florida, Inc.
FL
Subrecipient Monitoring Material Weakness Reporting
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the a...
Reporting Recommendation: Recommended Recovery Connections of Central Florida, Inc. submit its financial and performance reporting as noted in the agreements and maintain documentation of the approval and submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will review each agreement to confirm the reporting requirements, deadlines, and any specific formats or templates that must be followed. A designated team member will be responsible for preparing, reviewing, and submitting the required reports. We will to track submission deadlines and ensure that reports are submitted on time. Name(s) of the contact person(s) responsible for corrective action: George Margoles Planned completion date for corrective action plan: December 31, 2026
View Audit 414949
Finding 1240432 (2024-002)
Material Weakness 2024
Catherine Street Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2024-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund C...
Finding #2024-002 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, VP of Financial Strategy, at (315) 424-1821.
View Audit 414938
Finding 1240431 (2024-001)
Material Weakness 2024
Catherine Street Housing Development Fund Company, Inc.
NY
Reporting § 200.512
Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund...
Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Catherine Street Housing Development Fund Company, Inc. agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact John Lutz, VP of Financial Strategy, at (315) 424-1821.
View Audit 414938
Finding 1240348 (2024-003)
Material Weakness 2024
Institute for the Advancement of Minority Health
MS
Reporting Material Weakness § 200.512
Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar wit...
Finding 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Federal Audit Clearinghouse Reporting (Repeat Finding) Management concurs with the finding regarding untimely Federal Audit Clearinghouse reporting and has established a formal audit and reporting calendar with assigned responsibilities, management review milestones, and procedures to retain evidence of timely submission. See the Corrective Action Plan below for corrective actions taken and planned. 1. Audit Finding Reference Number 2024-003 2. Corrective Action Description Management will maintain a formal annual audit and Federal Audit Clearinghouse reporting calendar with defined milestones, assigned owners, document submission deadlines, management review dates, and escalation procedures. Management will coordinate yearend close, audit schedules, SEFA preparation, the Data Collection Form, the CAP, prior-finding status, and final reporting-package submission, and will retain evidence of submission. 3. Responsible Person or Department Primary: Director of Finance and CFO. The CFO performs final compliance review and certification oversight; the Director of Finance assembles and submits/supports submission of the reporting package; the Chief of Staff tracks deadlines and executive approvals; the CEO provides executive oversight and receives confirmation of successful submission. 4. Implementation Timeline Effective immediately. The annual workflow calls for findings/CAP approval in August and Federal Audit Clearinghouse package completion/submission in September, subject to the earlier applicable federal deadline. Proposed target for implementation of the reporting-calendar control: December 31, 2026, with the control recurring annually. 5. Planned Preventive Measures Maintain a compliance calendar with automatic/management deadline tracking, assign backup personnel and cross-train key staff, conduct periodic auditreadiness status reviews, escalate overdue items to the CFO/CEO, use external audit/accounting support as necessary, and retain documented evidence of final management review and Federal Audit Clearinghouse submission.
View Audit 414867
Finding 1240312 (2024-004)
Material Weakness 2024
COUNTY OF SAC
IA
Reporting Matching / Level of Effort / Earmarking
The County will develop a formal process for tracking all federal expenditures and take steps to learn when those expenditures trigger additional audit requirements.
The County will develop a formal process for tracking all federal expenditures and take steps to learn when those expenditures trigger additional audit requirements.
View Audit 414856
Finding 1240306 (2024-001)
Material Weakness 2024
Wellspan Health
PA
Reporting
Certain projects within the Disaster Grants – Public Assistance (Presidentially Declared Disasters) program (ALN 97.036) were incorrectly omitted from our Schedule of Expenditures of Federal Awards (SEFA) that was prepared for the year ended June 30, 2024. Because of this omission, WellSpan has reis...
Certain projects within the Disaster Grants – Public Assistance (Presidentially Declared Disasters) program (ALN 97.036) were incorrectly omitted from our Schedule of Expenditures of Federal Awards (SEFA) that was prepared for the year ended June 30, 2024. Because of this omission, WellSpan has reissued the SEFA for the year ended June 30, 2024. As part of the year-end SEFA preparation process, management will review the associated Compliance Supplement to ensure appropriate presentation of all programs on the SEFA. Contact Person Responsible for Corrective Action: David Rizzuto, Senior Corporate Controller Completed: August 6, 2026
View Audit 414852
Finding 1240305 (2024-003)
Material Weakness 2024
Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start
MI
Subrecipient Monitoring Reporting § 200.512
View of Responsible Officials and Corrective Action Plan – Management agrees with and acknowledges Finding 2024-003. The Agency recognizes its responsibility under 2 CFR § 200.512(a) to ensure that the Single Audit data collection form and reporting package are submitted to the Federal Audit Clearin...
View of Responsible Officials and Corrective Action Plan – Management agrees with and acknowledges Finding 2024-003. The Agency recognizes its responsibility under 2 CFR § 200.512(a) to ensure that the Single Audit data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Management acknowledges that the reporting package for the fiscal year ended November 30, 2024 was not submitted by the required August 31, 2025 deadline. Management recognizes that delays in the year-end financial closing process and completion of the annual audit contributed to the late submission. Corrective Action The Agency will implement a formal Year-End Financial Reporting and Single Audit Completion Timeline beginning with the annual year-end closing process. The timeline will include: 1. Completion deadlines for all year-end account reconciliations. 2. Completion and review of grant-related schedules and balances. 3. Resolution of outstanding accounting items. 4. Preparation and organization of supporting documentation. 5. Defined deadlines for responding to auditor requests. 6. Management review of outstanding audit matters. 7. An internal target date for completion of the audit and submission of the Single Audit reporting package that is sufficiently ahead of the federal deadline. 8. Ongoing communication between Agency management, Fiscal Department personnel, and the independent auditors. 9. Escalation procedures when delays or unresolved matters could affect the audit completion or federal submission deadline. The Agency will also maintain a dedicated Single Audit Compliance Checklist documenting key milestones, responsible personnel, outstanding items, management review, and final submission.
View Audit 414826
Finding 1240304 (2024-002)
Material Weakness 2024
Metropolitanchildren & Youth Inc. Unitedchildren and Family Head Start
MI
Reporting Subrecipient Monitoring Significant Deficiency
View of Responsible Officials and Planned Corrective Action – Management agrees with and acknowledges Finding 2024-002. The Agency recognizes its responsibility to submit semiannual and annual SF-425 reports accurately and within the deadlines established by the applicable federal award and federal ...
View of Responsible Officials and Planned Corrective Action – Management agrees with and acknowledges Finding 2024-002. The Agency recognizes its responsibility to submit semiannual and annual SF-425 reports accurately and within the deadlines established by the applicable federal award and federal reporting requirements. Management acknowledges that the SF-425 reports identified during the audit were submitted after the required deadlines. The Agency recognizes the need for stronger controls over federal reporting deadlines and monitoring. The Agency will establish a formal Federal Reporting Compliance Calendar that identifies all required federal reports, reporting periods, submission deadlines, responsible staff, supervisory review requirements, and submission dates. For each SF-425 report: 1. The Fiscal Department and Executive/Head Start Director will identify the reporting deadline and responsible preparer. 2. Preparation of the report will begin sufficiently in advance of the federal deadline. 3. Supporting financial records will be reconciled before submission. 4. The report will receive review before submission. 5. Management will verify that the report has been submitted by the required deadline. 6. Documentation of the completed review and submission will be retained. 7. Any anticipated delay will immediately be reported to management so corrective action can be taken. The Agency will also provide applicable fiscal staff with training and written guidance regarding federal financial reporting requirements and deadlines.
View Audit 414826
Finding 1240221 (2024-002)
Material Weakness 2024
Dayle McIntosh Center for the Disabled
CA
Reporting Subrecipient Monitoring § 200.508 § 200.512
The Single Audit reporting package was submitted after the required deadline, resulting in noncompliance with federal reporting requirements under 2 CFR §200.512. Management has implemented corrective measures to ensure timely submission in future periods including hiring of a new auditor and moveme...
The Single Audit reporting package was submitted after the required deadline, resulting in noncompliance with federal reporting requirements under 2 CFR §200.512. Management has implemented corrective measures to ensure timely submission in future periods including hiring of a new auditor and movement of tax preparation and tracking of audit to outsourced accountant.
View Audit 414816
Finding 1240209 (2024-004)
Material Weakness 2024
Ekentucky Advanced Manufacturing Institute INC
KY
Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.339 § 200.501 § 200.512 § 200.520
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit an...
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end. Anticipated completion date: December 31, 2026. Responsible contact person: Kathy Walker, Executive Director.
View Audit 414799
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