Corrective Action Plans

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2024-001 – Data Collection Forms Finding: Our audit procedures noted Champlain Fire District did not certify or submit the required Data Collection Form for the fiscal year ended December 31, 2024 related to the 2024 Single Audit. As of the date of our 2024 audit, the Data Collection Form and accomp...
2024-001 – Data Collection Forms Finding: Our audit procedures noted Champlain Fire District did not certify or submit the required Data Collection Form for the fiscal year ended December 31, 2024 related to the 2024 Single Audit. As of the date of our 2024 audit, the Data Collection Form and accompanying reporting package remain unsubmitted. Recommendation: We recommend that the Fire District implement procedures to ensure the timely preparation, certification, and submission of the annual Data Collection Form and reporting package when federal funds are received. This should include assigning responsibility for tracking deadlines, establishing a completion checklist, and documenting management review prior to submission. Action Taken: Champlain Fire District agrees with the finding and will implement procedures to address the recommendation in 2025.
Finding #2024-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2024, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect...
Finding #2024-001 – Material Weakness – Accounting Recordkeeping All Programs Other Condition During the year ended June 30, 2024, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Recommendation We recommend that individuals overseeing the accounting and finance function continue to review the Organization's current accounting policies and update existing policies or implement new policies, as necessary, to ensure that accounting records are accurately maintained throughout the year. In addition, we recommend the Organization develop and document formal year-end closing procedures, including detailed closing checklists, assignment of responsibilities, and timelines for the preparation and review of reconciliations, trial balances, and supporting schedules. Monthly and quarterly account reconciliations, as appropriate, should be completed and reviewed timely throughout the year to facilitate an efficient year-end close process and ensure that complete and accurate trial balances and related supporting documentation are prepared and reviewed on a timely basis after year-end. Management’s Corrective Action Plan Management concurs with this finding. The delays in maintaining timely accounting records, completing reconciliations, and preparing year-end financial statements were primarily the result of significant turnover within the Accounting and Finance Department during the fiscal year, combined with the operational demands associated with the merger of HopePHL and Youth Service, Inc. These circumstances created a backlog of transaction processing and account reconciliations that ultimately delayed the preparation of accurate trial balances and required yearend adjustments to ensure compliance with U.S. GAAP. Since the conclusion of the audit period, management has implemented several corrective actions to strengthen the organization’s financial reporting processes and internal controls. These actions include:  Rebuilding and stabilizing the Accounting and Finance Department through the recruitment and retention of qualified personnel.  Establishing defined month-end closing procedures, including assigned responsibilities and timelines for completing reconciliations and reviewing financial activity.  Implementing a monthly close calendar with management oversight to ensure timely completion of accounting tasks and identification of outstanding issues.  Strengthening supervisory review of account reconciliations, journal entries, and financial reporting to improve the accuracy and completeness of accounting records throughout the year.  Monitoring compliance with financial reporting deadlines through regular meetings between Finance leadership and executive management. Management believes these corrective actions have substantially addressed the conditions that led to this finding and will help ensure that accounting records are maintained in accordance with U.S. GAAP, financial statements are prepared on a timely basis, and future reporting requirements, including those under 2 CFR §200.512(a)(1), are met. Contact Person: Kathy Desmond, President and CEO Anticipated Completion Date: June 30, 2025
Management has implemented procedures to identify all federal awards and reconcile to general ledger before preparing the SEFA.
Management has implemented procedures to identify all federal awards and reconcile to general ledger before preparing the SEFA.
Finding 2024-001, Cash Disbursement Policy Recommendation We recommend the organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response NEFHS self-identified such inconsistencies through its normal internal control process and implemented a P...
Finding 2024-001, Cash Disbursement Policy Recommendation We recommend the organization follow the documented cash disbursement process and ensure reviews and approvals are documented. Response NEFHS self-identified such inconsistencies through its normal internal control process and implemented a Payable Invoice Management (PIM} system in November 2023. With the loss of personnel this system became too cumbersome and inefficient. All invoices were eventually approved by management with the final approval coming from the CEO when signed. NEFHS has moved to a new financial software platform with an integrated accounts payable system. All invoices are approved for payment before checks are cut and distributed.
Finding Number 2024-012 (Repeat 2023-011) Corrective Action Plan Reporting — AL 15.875 (U.S. Department of the Interior) • Establish a reporting calendar identifying each SF-425 due date, and issue a formal request and follow-up protocol to the FSM State Governments requiring submission of their qua...
Finding Number 2024-012 (Repeat 2023-011) Corrective Action Plan Reporting — AL 15.875 (U.S. Department of the Interior) • Establish a reporting calendar identifying each SF-425 due date, and issue a formal request and follow-up protocol to the FSM State Governments requiring submission of their quarterly reports sufficiently in advance of the consolidated due date. • Designate a responsible officer to compile the consolidated SF-425, reconcile it to the accounting records, and obtain documented supervisory review before submission to OIA by the applicable due date. • Where a state report remains outstanding at the due date, submit the SF-425 on the basis of the best available data by the due date and file a revised report upon receipt of the outstanding submission, documenting the communication with OIA. • Escalate persistent non-submission by a state to the Office of Compact Management and address it through the subrecipient agreement and the subrecipient monitoring framework being established under Finding 2024-013. • Maintain a file of all reports submitted together with the supporting reconciliations for grant oversight and audit purposes. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Julyn Lawrence Email: julyn.lawrence@gov.fm Ms. Senny Phillip Assistant Secretary, Investment Email: senny.phillip@gov.fm
We acknowledge and concur with the auditor’s finding. Management will establish a formal process to track Uniform Guidance and Federal Audit Clearinghouse reporting deadlines to ensure that future reporting packages and data collection forms are completed and submitted within the required timeframe....
We acknowledge and concur with the auditor’s finding. Management will establish a formal process to track Uniform Guidance and Federal Audit Clearinghouse reporting deadlines to ensure that future reporting packages and data collection forms are completed and submitted within the required timeframe. Contact Person Responsible for Corrective Action: Doug Williams Anticipated Completion Date: September 1, 2026
We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when th...
We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when the related work is performed and costs are incurred, rather than when contracts are executed, and expenditures will be reviewed for allowability under the applicable grant agreement before inclusion in a report. All expenditure reports will be reconciled to the accounting records and independently reviewed and approved prior to submission to the grantor. Contact Person Responsible for Corrective Action: Doug Williams Anticipated Completion Date: September 1, 2026
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconcil...
Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Reporting Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: November 30, 2025
Finding 2024-002: Preparation of the Schedule of Expenditures of Federal Awards, Material weakness/other matter noncompliance: Corrective Actions Taken or Planned: Management will review its year-end processes and its grant-related internal controls with a specific focus on accrual-basis auditing re...
Finding 2024-002: Preparation of the Schedule of Expenditures of Federal Awards, Material weakness/other matter noncompliance: Corrective Actions Taken or Planned: Management will review its year-end processes and its grant-related internal controls with a specific focus on accrual-basis auditing requirements to ensure that such errors do not occur in the future. Anticipated completion date is June 30, 2025, by the Business Office, Anthony Corsi, Business Manager and Chief of School Business Official
To address the finding, the Authority has implemented corrective actions that include establishing a formal year-end SEFA preparation and review process involving Accounting and Grant Program Mangers; reconciling federal expenditures reported on the SEFA to the general ledger and year end accruals, ...
To address the finding, the Authority has implemented corrective actions that include establishing a formal year-end SEFA preparation and review process involving Accounting and Grant Program Mangers; reconciling federal expenditures reported on the SEFA to the general ledger and year end accruals, reviewing active federal awards at fiscal year-end to identify eligible expenditures that may not have been reported; Revising the Grants Management Procedures Manual to formalize year-end cutoff, review, reconciliation, and approval procedures prior to SEFA issuance. These procedures will be incorporated into the FY26 year-end close and reporting process.
1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with s...
1. Provide additional training to accounting personnel on the updated accounting system (Aplos) and the current chart of accounts. Target: August 31, 2026. 2. Implement a review process to verify proper coding of expenditures, particularly following system changes or chart-of-account updates, with sign-off by the Finance Director. Target: September 31, 2026. 3. Perform periodic (at least quarterly) reconciliations and monitoring procedures between the Aplos general ledger and the grant financial reporting system (Airtable/Euna) to detect and correct misclassifications in a timely manner, beginning Q3 2026.
The following corrective action plan is the same plan implemented in response to Finding 2024-002, as both findings arise from the same underlying SEFA completeness issue: 1. Beginning with the fiscal year 2025 SEFA, the Foundation will compile the SEFA, and provide supporting documentation to the a...
The following corrective action plan is the same plan implemented in response to Finding 2024-002, as both findings arise from the same underlying SEFA completeness issue: 1. Beginning with the fiscal year 2025 SEFA, the Foundation will compile the SEFA, and provide supporting documentation to the auditors, directly from experts of its grant financial reporting system (Airtable, mirroring DED's Euna/Amplifund system) reflecting all submitted grant-marked expenditures, approved and pending, rather than from Aplos records marked as DED-approved with an adjusted fund source. Target: September 30, 2026. 2. Develop and document a formal SEFA preparation checklist that reconciles federal expenditures from the general ledger, the grant reporting system (Amplifund/Euna) export, the deferred revenue schedule, and cash receipts prior to submission to auditors. Target: September 30, 2026. 3. Designate the Finance Director as the primary reviewer of the SEFA, with a mandatory pre-submission reconcilitation sign-off process. Target: September 30, 2026. 4. Provide targeted training to finance staff on Single Audit requirements, ARPA SLFRF cost-reimbursement grant accounting under 2 CFR Part 200, and SEFA prepataion using the grant reporting system of record. Target: August 31, 2026. 5. Engage the Foundation's auditors for a pre-audit SEFA review consultation in advance of the fiscal year 2025 audit to validate the revised approach.
Description of Finding: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Statement of Concurrence or Nonconcurrence: the School acknowledges the finidng related to the late remittance of the Single Audit Reporting Package to th...
Description of Finding: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Statement of Concurrence or Nonconcurrence: the School acknowledges the finidng related to the late remittance of the Single Audit Reporting Package to the FAC and the PDE. The late submission resulted frm inadequate monitoring of regulatory reporting deadlines and the absence of a formal process for tracking, reviewing, and submitting the Single Audit REporting Package. Responsibilities for completing and submitting the package were not clearly documented, and there was no secondar review to verify that all required submissions had been completed on time. Corrective Action: The School will remit the Single Audit Reporting Package to the FAC and the PDE within 30 days of when the June 30, 2024 audit is completed and issued. The School will retain documentation of the submission and confirmation of receipt. Moving forward the School will develop and maintain a compliance calendar identifying all federal and state reporting. The School will develop written proce-dures outlining the steps for preparing, reviewing, approving, and submitting the Single Audit Reporting Package deadlines, including Single Audit submission requirements. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is cur-rently working with the firm on the corrective actions outlined here. The School will remit the Single Audit Reporting Package to the FAC and the PDE, and develop written policies as outlined above within 30 days from the issuance of the June 30, 2024 audit.
Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report....
Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report. The School will ensure that the required report is completed and submitted, as applicable, in accordance with the reporting requirements established by the Department of Education and the applicable pass-through entity. To address this finding going forward, the School, with assistance from its contracted accounting and management firm, will review grant agreements, award documents, funding agency communications, and applicable compliance requirements for new and existing federal grants to identify required reports and reporting deadlines. The School and the contracted accounting and management firm will coordinate to ensure that federal grant revenue, expenditures, planned expenditures, and other required data are maintained in a manner that supports timely and accurate reporting. This will include tracking grant activity in the general ledger and retaining supporting documentation needed to complete required grant reports. Management will review required federal grant reports before submission, when applicable, to ensure the reports are complete, accurate, and supported by documentation. Documentation of submission and management review will be retained. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is current-ly working with the firm on the corrective actions outlined here. The School will remit the required reporting as outlined above as soon as possible, but no later than December 31, 2026.
Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges...
Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges the audit finding related to internal controls over the preparation of the Schedule of Expenditures of Federal Awards. The School recognizes the importance of properly identifying and reporting all federal award expenditures in accordance with the Uniform Guidance. Corrective Action: To address this finding, the School, with assistance from its contracted accounting and management firm, will track federal award revenues and expenditures separately in the general ledger. The School and the contracted accounting and management firm will use appropriate general ledger accounts, grant codes, project codes, or other tracking mechanisms to separately identify federal award activity from state, local, and other non-federal activity. The School, with assistance from the contracted accounting and management firm, will prepare a Schedule of Expenditures of Federal Awards at the end of each fiscal year, as required. The schedule will be prepared using the federal award revenues and expenditures tracked in the general ledger and will be reviewed against available supporting documentation, including grant award documents, reimbursement requests, drawdown records, funding agency reports, and other applicable grant documentation. The School will maintain supporting documentation for the amounts reported on the Schedule of Expenditures of Federal Awards. Management will review the schedule for completeness and accuracy before it is provided to the auditors. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is currently working with the firm on the corrective actions outlined here. The School does not anticipate a single audit requirement moving forward.
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation...
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation during the audit is a control deficiency that must be addressed. ICFJ will implement a centralized document management system for all financial and programmatic reports, with a standardized filing protocol that includes confirmation of submission, submission date, and the name of the preparer and approver. Reports will be filed immediately upon submission and will be accessible for audit and compliance purposes.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer
Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its ...
Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its accounting function and is committed to implementing a formal monthly close process to ensure timely and accurate financial reporting going forward. A monthly close checklist will be developed and maintained, with documented evidence of review and approval. All financial and compliance documents will be filed in a centralized, organized system to permit prompt retrieval.  Anticipated completion date: 12/31/26  Responsible position: Chief Financial Officer
Late Submission of Audit Report to the Federal Clearinghouse
Late Submission of Audit Report to the Federal Clearinghouse
Criteria: Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations, §.320, and Uniform Guidance 2 CFR 200.512 requires the Agency to submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Criteria: Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations, §.320, and Uniform Guidance 2 CFR 200.512 requires the Agency to submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the Agency's Single Audit Reporting Package was June 30, 2025; however, the Agency did not issue its Single Audit Reporting Package until July 2026.
Condition: The federal reporting deadline for the Agency's Single Audit Reporting Package was June 30, 2025; however, the Agency did not issue its Single Audit Reporting Package until July 2026.
Cause: The Agency's lack of staff and constant turnover impaired its ability to provide its Single Audit Reporting Package to the Federal Audit Clearinghouse before the nine-month deadline.
Cause: The Agency's lack of staff and constant turnover impaired its ability to provide its Single Audit Reporting Package to the Federal Audit Clearinghouse before the nine-month deadline.
Effect: The late submission affects all federal programs the Agency administered; however, this finding does not result in a deficiency in internal control over compliance or noncompliance for the individual major federal awards programs, as this was not caused by the programs' administration.
Effect: The late submission affects all federal programs the Agency administered; however, this finding does not result in a deficiency in internal control over compliance or noncompliance for the individual major federal awards programs, as this was not caused by the programs' administration.
Recommendation: The Agency should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year-end. The Agency should also have audit performed no later than nine months after the year ...
Recommendation: The Agency should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year-end. The Agency should also have audit performed no later than nine months after the year end.
Management Response: Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management Response: Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management implemented procedures for monitoring FFATA reporting requirements, including reporting calendars, assigned responsibilities, and supervisory review controls.
Management implemented procedures for monitoring FFATA reporting requirements, including reporting calendars, assigned responsibilities, and supervisory review controls.
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