Corrective Action Plans

Finding 1163121 (2024-001)

Material Weakness 2024

PA

Reporting § 200.510

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely...

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.

View Audit 372674

Finding 1163082 (2024-002)

Material Weakness 2024

RealOptions

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person:...

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person: Leah Gaul, Director of Operations and Human Resources Proposed Completion Date: December 31, 2025

View Audit 372652

Finding 1163077 (2024-003)

Material Weakness 2024

Dayton School District #8

OR

Reporting Subrecipient Monitoring § 200.508 § 200.510

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Depa...

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Department of Education Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit on an untimely basis, and with values that were not reconciled with the general ledger. Cause: The District staff had insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Errors in recording and reporting of revenues and expenditures of federal awards may not be detected and/or corrected. Because the Auditee’s SEFA that was presented for audit was completed incorrectly, and not reconciled to the general ledger, the SEFA was materially misstated, prior to auditor's correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following:  SEFA was originally presented for auditors with incorrect information.  SEFA was not presented for auditors on a timely basis.  No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. 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 District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFA reports. Planned Implementation Date: August 1, 2025 Responsible Person: Director of Business Services, Yamhill County School District No. 8

View Audit 372646

Finding 1163071 (2024-001)

Material Weakness 2024

Epic - Every Person Influences Children, Inc.

NY

Reporting

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal ...

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal Audit Clearinghouse immediately upon identifying the compliance deficiency. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis and ensure it complies with any updates to the Uniform Guidance in the future.

View Audit 372642

Finding 1163058 (2024-002)

Material Weakness 2024

Town of York

ME

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for superv...

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.

View Audit 372626

Finding 1163053 (2024-002)

Material Weakness 2024

Eastern Market Corporation

MI

Procurement, Suspension & Debarment Reporting

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified...

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified were unique to this current reporting period and will either not be present in the next reporting period or will enhance the reporting capabilities of Eastern Market to eliminate the risk going forward. Further, this was the first single audit for the staff and accounting department at Eastern Market which increased the risk of non-compliance. The staff now has this familiarity to ensure timely submission going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Tyler Walz, Director of Accounting, Quatrro Business Support Services; Katy Trudeau, President and CEO, Eastern Market Corporation Anticipated Completion Date: Corrective action plan implemented as of September 2025.

View Audit 372621

Finding 1163018 (2024-001)

Material Weakness 2024

Community Based Public Safety Collective, Inc.

NJ

Subrecipient Monitoring Period of Performance Reporting § 200.512

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management...

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. Management also acknowledges that this finding will appear for the next audit year, however to correct this and prevent recurrence of this issue the organization has implemented the following actions: Established external filing deadlines. Enhanced monitoring and tracking. Assignment of oversight responsibility. Improved coordination with external auditors. Staff Training. Anticipation Completion Date: These corrective actions were initiated in the 2025 fiscal year and will be fully in place for the 2025 audit cycle, ensuring timely submission by September 30. 2026 Management Statement: Management believes these corrective steps will ensure full compliance with federal reporting requirements going forward and prevent recurrence of late submissions. Responsible Individual: Managing Director, Fred Fogg

View Audit 372614

Finding 1163009 (2024-005)

Material Weakness 2024

West Virginia Rural Water Association INC

WV

Reporting

The Association will ensure their financial information is completed in time to meet all filing requirements going forward.

View Audit 372594

Finding 1163002 (2024-002)

Material Weakness 2024

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.

View Audit 372593

Finding 1163001 (2024-001)

Material Weakness 2024

Barry County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management

The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.

View Audit 372593

Finding 1162991 (2024-002)

Material Weakness 2024

Red Lake County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting ...

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Anticipated Completion Date: December 31, 2025.

View Audit 372590

Finding 1162990 (2024-004)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.

View Audit 372589

Finding 1162977 (2024-004)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.

View Audit 372579

Finding 1162976 (2024-003)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff...

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff, with the support of a financial consulting firm, have been working to prepare the FY 2024-2025 financial statements and Single Audit deliverables to comply with the established deadline.

View Audit 372579

Finding 1162969 (2024-004)

Material Weakness 2024

City of Saratoga Springs, New York

NY

Reporting

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party...

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026

View Audit 372565

Finding 1162968 (2024-004)

Material Weakness 2024

Menominee County, Wisconsin

WI

Material Weakness Reporting Internal Control / Segregation of Duties

Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the prepa...

Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025

View Audit 372563

Finding 1162931 (2024-001)

Material Weakness 2024

Golden House, Inc.

WI

Reporting

This finding will not completely resolve given the cost/benefit basis the Organization continues to make.

View Audit 372557

Finding 1162916 (2024-009)

Material Weakness 2024

City of Peabody

MA

Material Weakness Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.

View Audit 372554

Finding 1162906 (2024-008)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162893 (2024-006)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162890 (2024-005)

Material Weakness 2024

City of Peabody

MA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.

View Audit 372554 Questioned Costs: $1

Finding 1162880 (2024-002)

Material Weakness 2024

City of Hempstead, Texas

TX

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303 § 200.328

Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by...

Finding 2024-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management agrees with the finding and will establish a formal review and approval process for all Section 3 quarterly and annual reports prepared and submitted by the grant administrator to the Texas General Land Office. Going forward, the City Secretary will review each report for accuracy and completeness prior to submission, and evidence of this review, such as signed approval or email confirmation, will be retained in the grant files. The City anticipates implementing this procedure for all future reporting periods to ensure compliance with federal reporting and internal control requirements. Anticipated Completion Date: December 2025

View Audit 372549

Finding 1162878 (2024-001)

Material Weakness 2024

Portage County

OH

Reporting Subrecipient Monitoring § 200.328

The Mental Health and Recovery Board of Portage County will submit program final expenditures in the GFMS system within the grant close-out reporting period.

View Audit 372539

Finding 1162877 (2024-001)

Material Weakness 2024

College of the Ozarks

MO

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. A...

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. Additionally, effective immediately, all grant applications must be reviewed and approved by the Controller prior to submission to ensure proper identification of funding sources and compliance requirements. The College will also implement cutoff procedures to ensure federal expenditures are reported in the correct period based on when eligible costs are incurred. The Controller will review all G5 drawdowns near year-end to verify proper period reporting. Formal written procedures for SEFA preparation will be implemented by October 15, 2025. The Controller will maintain the master grant listing and review all grant agreements to determine federal funding sources. Beginning with fiscal year 2026 SEFA preparation, the CFO will perform an independent review for completeness and accuracy, including verification of proper period reporting for all federal expenditures.

View Audit 372530

Finding 1162840 (2024-001)

Material Weakness 2024

Lowcountry Community Action Agency, Inc.

SC

Cash Management Reporting

The payroll procedures in place for processing payroll and paying related liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and to prevent future overpayments of liabilities. Additionally, the identified overpayments will be reimbursed to the Grantor. This wil...

The payroll procedures in place for processing payroll and paying related liabilities will be reviewed and adjusted to correct the misstatement of payroll expenses and to prevent future overpayments of liabilities. Additionally, the identified overpayments will be reimbursed to the Grantor. This will be accomplished by applying a Head Start 2025 Accounts Payable adjustment and issuing a refund check to the Office of Economic Opportunity (OEO) for the applicable programs. These corrective measures will ensure that all affected program accounts are accurately reconciled and that a zero balance is achieved for finding 2024-001.

View Audit 372503

Corrective Action Plans

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