Corrective Action Plans

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Management enhanced records retention procedures and implemented controls designed to ensure that federal program documentation is properly maintained, retained, and available for audit purposes.
Management enhanced records retention procedures and implemented controls designed to ensure that federal program documentation is properly maintained, retained, and available for audit purposes.
Management implemented reporting calendars, assigned responsibilities, and monitoring procedures designed to improve coordination and facilitate compliance with federal reporting deadlines.
Management implemented reporting calendars, assigned responsibilities, and monitoring procedures designed to improve coordination and facilitate compliance with federal reporting deadlines.
525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org Finding 2024-004 – Inadequate Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) Condition: During the audit, we noted that the SEFA prepared by the organization was incomplete, and inaccurate. ...
525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org Finding 2024-004 – Inadequate Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) Condition: During the audit, we noted that the SEFA prepared by the organization was incomplete, and inaccurate. Specifically, federal revenue amounts were shown instead of expenditures, and not all Federal awards were listed and amounts shown were not reconciled to the underlying accounting records. In addition, Grant funds were drawn (requested and received) for the same underlying expenditures in two different fiscal years, resulting in duplicate reimbursement. Cause: The inaccuracies appear to be due to inadequate procedures and controls over the identification, tracking, and reporting of federal awards. Management did not implement a formal process to compile and review SEFA information for completeness and accuracy. Context: The auditee did not provide a complete and accurate SEFA that included all federal expenditures that reconciled to the general ledger for Federal Awards, and did not list all federal awards. Specifically: • Management did not initially provide a SEFA for the audit period, it was not provided until late in the audit process. • During the audit procedures, the auditor identified additional federal expenditures that were not provided by the client, and not included in the original SEFA. • The SEFA submitted by management contained material errors, including incorrect expenditures amounts (revenues instead of expenditures), and inconsistencies with the general ledger (grant revenues from prior year expenditures included as expenditures again). • The SEFA required multiple revisions and significant auditor assistance due to incomplete data and reporting errors. This condition demonstrates that management did not have sufficient processes in place to identify, accumulate, and report federal expenditures, and did not provide accurate information for the SEFA preparation. Recommendation: We recommend that The Town of Lakeview establish policies and procedures to ensure that all Federal awards are identified and reported accurately on the SEFA. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The Town of Lakeview should provide appropriate training to staff who are assigned to prepare and review the SEFA. Client's Response: The Town of Lakeview concurs with the recommendation and will work through the Corrective Action Plan to improve or solve the deficiency. Corrective Action Plan: The Town of Lakeview has taken significant organizational and procedural steps to strengthen its administration of federal awards and ensure future compliance with Uniform Guidance reporting requirements. Corrective actions implemented include: • The Town has hired a Finance Director with substantial experience in state and federal grant administration and financial reporting. The Finance Director is responsible for oversight of all federal financial reporting, including preparation and review of the annual Schedule of Expenditures of Federal Awards. 525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org • The Town has hired a new Town Manager who has established improved financial oversight and accountability throughout the organization. The Town Manager will work closely with the Finance Director to monitor compliance with federal grant requirements and ensure adequate internal controls are maintained. • The Town Council has established a Citizen Finance Advisory Committee to provide independent oversight and review of the Town’s financial management practices. The committee will review financial reports, budget performance, and federal grant administration processes, providing recommendations to improve accountability and transparency. • The Town has developed and implemented formal policies and procedures governing the administration of federal awards including: o Identification and tracking of awards o Documentation of expenditures charged to federal programs o Procedures for maintaining grant files o Reconciliation of grant expenditures to the general ledger o Annual preparation and supervisory review of the Schedule of Expenditures of Federal Awards • Prior to completion of the annual financial statements and Single Audit, the Finance Director will perform a comprehensive reconciliation of all federal expenditures to the accounting records and grant documentation. The completed SEFA will undergo management review and approval by the Town Manager before being provided to the external auditors. Planned Implementation Date: The corrective actions described above have been implemented. The Town will continue to monitor compliance throughout the fiscal year, and the revised procedures will be fully incorporated into the preparation of the next annual SEFA. Responsible Person: Town of Lakeview Mayor.
Pam McMahan became the party responsible for the reporting. All reporting to date has been completed.
Pam McMahan became the party responsible for the reporting. All reporting to date has been completed.
July 23, 2026 Advent House Ministries, 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: The finding from the December 31, 2024 schedule of findings and qu...
July 23, 2026 Advent House Ministries, 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: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2024-001 - Material Weakness Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization is working to contract with an accountant in 2025 with the skills, knowledge, and experience to address the above recommendation. Finding 2024-002 - Material Weakness Recommendation: Advent House Ministries, Inc. should record all audit adjusting entries and reconcile their final trial balance to the audited financial statements. We also recommend that grant agreements and payments be carefully reviewed to ensure proper classification of any conditional funding. Action Taken: We concur with the recommendation. The Organization will record all audit adjusting entries, reconcile account balances to the audited financial statements, and ensure any conditional grant payments are properly recorded. Finding - Federal audit Finding 2024-003 - Material Weakness Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. Sincerely yours, Susan Cancro, Executive Director
We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly bas...
We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly basis. In addition, external parties will be required to submit sufficient supporting documentation to enable the Authority to properly record grant activity on an accrual basis in accordance with applicable financial reporting and single audit requirements. We will also prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board.
We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal y...
We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal year ending June 30, 2026.
View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient re...
View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient requirements. Corrective Action Plan Timeline Prior to the audit finding, the AAIHB already had one meeting with key personnel involved in the administration and oversight of subawards to begin implementing improvements to our subrecipient monitoring practices. The AAIHB is actively working to update subrecipient monitoring practices and anticipates having policies and procedures in place by the beginning of the next fiscal year. In addition, the GHWIC program has found our internal administrative assistance portal that was developed to optimize admin workflow has been helpful because it has also optimized the processing of subaward invoices. Furthermore, the GHWIC program is in the process of developing a sub awardees data portal for invoicing and reporting purposes to streamline the subaward process and ensure payment in a timely manner. Designation of Employee Position Responsible for Meeting Deadline Executive Director, Finance, Program Managers/Directors/Coordinators, Grants & Contracts Specialist
View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are compl...
View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are completed and filed in a timely manner and that accounting records to support final numbers are retained. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2025 and FY 2026 program reports on time and retain financial support. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Accounting Manager, and Grants & Contracts Specialist
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2024 Data Collection Form. The AAIHB will file the FY 2024 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes to ensure future Data Collection...
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2024 Data Collection Form. The AAIHB will file the FY 2024 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes to ensure future Data Collection Forms are completed and filed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2024 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Accounting Manager
The Eviction Defense Collaborative has hired a new controller, Daniel Poore, and has replaced Scrubbed.net with a new professional services firm YPTC to implement this recommendation
The Eviction Defense Collaborative has hired a new controller, Daniel Poore, and has replaced Scrubbed.net with a new professional services firm YPTC to implement this recommendation
Finding 1224700 (2024-010)
Material Weakness 2024
We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be ...
We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be easily reconciled to the underlying accounting records. The anticipated completion date is October 2026.
Finding 1224651 (2024-003)
Material Weakness 2024
We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely repo...
We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely reporting and audits. The anticipated completion date is October 2026.
Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and ...
Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and outstanding documentation throughout the audit; - Establishing internal deadlines sufficiently in advance of the Federal Audit Clearinghouse deadline; and - Providing requested documentation to the auditor by agreed-upon dates to allow sufficient time to complete and file the audit timely. Management Response Corrective Action: Management agrees with the finding, and we recognize the importance of strengthening the year-end financial close and audit preparation process to ensure timely completion of the annual audit and Single Audit. The late completion of the audit, and consequently the late filing of the Data Collection Form, resulted from a combination of circumstances, including challenges encountered during UVNR’s audit preparation process, as well as staff transitions within both the UVNR's outsourced accounting firm and our auditing firm during the same period. To address the finding, UVNR will implement a formal year-end closing and Single Audit calendar that establishes key milestones, internal deadlines, and assigned responsibilities for all financial reporting and audit-related activities. Specific staff will be designated as responsible for the preparation and review of the financial statements, Schedule of Expenditures of Federal Awards (SEFA), and all required audit schedules and supporting documentation. Management will also implement a centralized process for tracking auditor requests and monitoring the status of outstanding documentation throughout the audit to ensure timely responses. Internal deadlines will be established well in advance of the Federal Audit Clearinghouse filing deadline to provide sufficient time for management review, auditor fieldwork, resolution of audit questions, and final report issuance. These corrective actions are intended to improve the efficiency of the financial close process, strengthen accountability, and ensure that future audits are completed and submitted within all required deadlines. Many of the recommendations have been established and are being implemented for the upcoming 2025 annual and Single Audit to ensure we meet the Federal Audit Clearinghouse deadline in September 2026. Due Date of Completion July 31, 2026 Responsible Party(ies) Co-Executive Directors
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.
Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted ...
Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted new software that allows for accuracy and timeliness of month end close. This will allow for year-end audits to be performed within 180 days and subsequent submission within 9 months to the Federally Audit Clearing House.
Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will stre...
Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will strengthen internal controls over SEFA identification and preparation to ensure compliance with Uniform Guidance single-audit requirements. The City will also implement enhanced review and communication procedures with external auditors, as the condition was significantly impacted by deficiencies in the auditors’ evaluation and classification of major programs during the audit process.
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requireme...
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and prope...
Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and properly documented. A member of the executive team will approve all invoices over $10,000 and treasurer will process the payment to the vendor. Management will also ensure formal documentation of executive team meetings related to approvals of expenses for vendors over $50,000, and a formal review to ensure the selected vendor is not debarred will be put into place. A member of the executive team will prepare the financial reports, which will be reviewed and approved by the treasurer prior to submission of future construction projects over $100,000. Anticipated completion date: Implemented July 2026
Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequ...
Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline. Anticipated completion date: Implemented July 2026
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ens...
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure that the audit package is submitted to the clearinghouse in a timely manner. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: December 31, 2026.
"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The...
"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The Organization unexpectedly lost its long-term accounting support, engaged multiple accounting providers during the transition period, and ultimately retained a new accounting firm while simultaneously completing two fiscal years of audit activity. Despite these significant administrative challenges, the Organization continued uninterrupted delivery of critical independent living, housing, mental health, disaster recovery, youth transition, and accessibility services throughout its seven-county service area. Staff remained focused on meeting contractual obligations and serving individuals with disabilities while rebuilding financial systems. Since that time, Ability1st has implemented substantial improvements, including: • engaging a permanent external accounting firm; • strengthening month-end closing procedures; • improving reconciliations and financial reporting; • establishing regular fiscal monitoring meetings; • improving coordination among management, accounting personnel, and auditors; • developing standardized financial schedules for grant reporting; • improving documentation supporting accounting transactions; and • implementing earlier audit preparation timelines. Management believes these improvements have significantly strengthened the Organization's financial reporting process and will greatly improve future compliance with federal reporting deadlines. Responsible Official: Executive Director Implementation Date: Substantially complete; ongoing monitoring throughout FY2026 and beyond."
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