Corrective Action Plans

Finding 1165303 (2024-002)

Material Weakness 2024

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Vil...

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Village II Inc. Due to the unique nature of the circumstances that created the delay in reporting in a timely manner the situation is unlikely to be repeated. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165251 (2024-003)

Material Weakness 2024

Power 4 STL Inc

MO

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The ...

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reporting. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to grant reporting. In addition, a Grant Reporting calendar has been implemented for all staff involved, as well as, an internal tracking system for grants, grant deadlines and reporting timelines. The Bookkeeper has implemented monthly check-ins with grant needs via the tracking too. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of grant reports via the calendar and tracking tool. Anticipated Date of Completion: Completed. Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165213 (2024-001)

Material Weakness 2024

City of Sumter

SC

Reporting

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was det...

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was determined that the fiscal year 2024 SEFA did not fully capture all grant-related transactions recorded in the general ledger. The SEFA has been corrected and reissued to include all qualifying expenditures, and updated procedures have been implemented to strengthen controls over SEFA preparation. Specifically, the Finance Department has designated certain expenditure accounts to be used only in conjunction with grant related expenditures and implemented a new procedure to identify any grant related transactions not recorded to those specified accounts.

View Audit 375508

Finding 1165082 (2024-001)

Material Weakness 2024

Freeport Sewer District

ME

Questioned Costs Reporting Matching / Level of Effort / Earmarking

Management response/corrective action plan: The condition occurred during a period of significant disruption. The 2024 budget was adopted by Trustees on November 13, and thirteen days later the General Manager unexpectedly passed away during the Thanksgiving holiday. In the aftermath of his passing,...

Management response/corrective action plan: The condition occurred during a period of significant disruption. The 2024 budget was adopted by Trustees on November 13, and thirteen days later the General Manager unexpectedly passed away during the Thanksgiving holiday. In the aftermath of his passing, District staff and Trustees worked closely with USDA Rural Development to ensure the capital project moved forward and that all required project-related documentation was submitted. USDA Rural Development requires submission of the annual budget to ensure that the funded entity has sufficient revenue to cover upcoming debt payments, as well as operation and maintenance costs. For 2024, USDA RD staff were aware that the Sewer District was implementing a 13.42% rate increase to address inflationary operational costs and increased sludge disposal costs, as well as establishing a 5% infrastructure improvement surcharge to begin preparing for the upcoming USDA debt payments. Through the ongoing communications, USDA did not express any concerns regarding the District’s financial position or readiness for upcoming payments. Going forward, the project manager will ensure compliance with federal reporting requirements for this project, including the timely submission of the annual budget to USDA.

View Audit 375295

Finding 1165069 (2024-002)

Material Weakness 2024

Caresouth Carolina, Inc.

SC

Reporting

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer

View Audit 375217

Finding 1165068 (2024-001)

Material Weakness 2024

Caresouth Carolina, Inc.

SC

Reporting Internal Control / Segregation of Duties

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover...

We have reviewed the comments provided herein and are in agreement with the comments and will remediate the findings as follows: • We are reviewing the staffing of our finance department in an effort to ensure that on an ongoing basis these issues and findings are addressed and corrected. • Turnover has been due to the retirement of our Chief Financial Officer who had been with the organization for over thirty years. We made the decision to fill the CFO position vacated by the retiring CFO with the currently employed Controller. Although this transition has been in process for approximately a year, we recognize the need for ongoing training and support. We will ensure this. • Additionally, we have recruited a Staff Accountant with a start date of February 2025 to support accounting needs. • Although with this recruitment there are no Finance staff vacancies, we are evaluating to determine if we need to increase current staffing. In closing, we will support turnover and have individuals with adequate training and subject matter knowledge to perform assigned functions in accordance with appropriate standards and expectations. Additionally, we plan to finalize our internal balancing and financial reporting by August 31st thereby allowing for more time to complete the annual financial statement audit. We are always receptive to positive constructive criticism in our effort to improve upon compliance and financial reporting. Sincerely yours, Ann M. Lewis Chief Executive Officer

View Audit 375217

Finding 1165067 (2024-002)

Material Weakness 2024

Asi - Jackson County, Inc.

MN

HUD Housing Programs Questioned Costs Reporting

Once the Project’s cash flow improves, the reserve for replacement deposits will be caught up and made monthly thereafter.

View Audit 375188

Finding 1165066 (2024-001)

Material Weakness 2024

Asi - Jackson County, Inc.

MN

HUD Housing Programs Questioned Costs Eligibility

The tenant recertifications will be monitored by the owner to ensure they are being completed in a timely manner.

View Audit 375188

Finding 1164947 (2024-003)

Material Weakness 2024

Town of Sandwich, New Hampshire

NH

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.328

Finding #2024-003 – Lack of Reporting Description of Finding: The Town did not submit required performance reports for the Rural eConnectivity Pilot Program during the 2024 audit. The Town was unaware of the specific reporting requirements required by the USDA and had challenges in communicating wit...

Finding #2024-003 – Lack of Reporting Description of Finding: The Town did not submit required performance reports for the Rural eConnectivity Pilot Program during the 2024 audit. The Town was unaware of the specific reporting requirements required by the USDA and had challenges in communicating with the awarding agency to clarify these expectations. Statement of Concurrence of Nonconcurrence: Concurrence. Contact Person: Courtney Delaney, Town Administrator Planned Corrective Action: Establish clarification as to applicable performance reports for the ReConnect program and submit required performance reports. Anticipated Completion Date: The Town has submitted several outstanding reports to the awarding agency as of this date and addressed challenges in communication and access to reporting portals. Two performance reports were not available until the initial report was filed. The Town is finalizing the outstanding performance reports currently and awaits technical information from the ISP and subrecipient for completion. Anticipated completion no later than September 30, 2025.

View Audit 374876

Finding 1164945 (2024-003)

Material Weakness 2024

Eve, INC

MI

Questioned Costs Allowable Costs / Cost Principles Material Weakness

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish r...

Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: - By December 31, 2025, management, with the expertise of the outsourced CPA firm, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. - For fiscal year 2025, the outsourced CPA firm is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. - The outsourced CPA firm is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. - By December 31, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of our CPA firm to facilitate knowledge transfer and operational resilience. The transition to our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is December 31, 2025. Anticipated completion date is December 31, 2025.

View Audit 374870

Finding 1164867 (2024-002)

Material Weakness 2024

Blue Ride Health Center, Inc.

VA

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely ...

BRHC has hired additional accounting staff to better ensure the month-end and year-end close processes are performed timely and will work with the audit firm to ensure that audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filled in a timely manner in the future.

View Audit 374716

Finding 1164838 (2024-001)

Material Weakness 2024

Randolph County Board of Education

GA

Reporting § 200.303

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number an...

FA 2024-001 Improve Controls over Financial Reporting Compliance Requirement: Reporting Internal Control Impact: Material Weakness Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Health and Human Services Pass-Through Entity: None Assistance Listing Number and Title: 93.600 - Head Start Federal Award Number: 04CH011758 (Year: 2020) Questioned Costs: None Identified Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over Head Start program reporting requirements. Corrective Action Plans: The School District will review accounting procedures related to all aspects of the accounting functions. The financial officer will hold refresher trainings with all necessary participants to make sure all policies and procedures are followed. This training will reiterate that evidence of review and approval of all financial reports is required to ensure that the reports are accurate and complete. Estimated Completion Date: November 28, 2025 Contact Person: Darlene Winger, CFO Telephone: 229-732-2260 Email: darlene.winger@sowegak12.org

View Audit 374665

Finding 1164805 (2024-004)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Subrecipient Monitoring Reporting Significant Deficiency

Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticabl...

Finding Reference Number: 2024-004 Description of Finding: Reporting Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The granting agency did not provide the forms on which to report. Also, due to the nature of the reporting itself, it was impracticable to have the reports tie back to the general ledger accounts Corrective Action: The District will work with the granting Agency to get the form to properly report on a quarterly basis. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025/Ongoing

View Audit 374610

Finding 1164804 (2024-003)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Cash Management Material Weakness Reporting

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164803 (2024-002)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Reporting Internal Control / Segregation of Duties

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relev...

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relevant to be included in the SEFA. Corrective Action: The District is now better informed as far as what needs to be included in the SEFA. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164785 (2024-044)

Material Weakness 2024

City of Batesville, Mississippi

MS

Reporting Subrecipient Monitoring § 200.303 § 200.328

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a reporting calendar and assign staff to monitor deadlines for all federal performance reports. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure timely submission of all required reports. 5. Status of Prior Year Finding This is a new finding.

View Audit 374592

Finding 1164780 (2024-033)

Material Weakness 2024

City of Batesville, Mississippi

MS

Questioned Costs HUD Housing Programs Reporting § 200.512

Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retentio...

Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retention and access protocol to ensure timely availability of financial records for audit and reimbursement purposes. 3. Ahticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on documentation procedures. 5. Status of Prior Year Finding This is a new finding.

View Audit 374592

Finding 1164779 (2024-032)

Material Weakness 2024

City of Batesville, Mississippi

MS

Questioned Costs Cash Management Eligibility § 200.302 § 200.303 § 200.344

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned ...

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will designate a grants coordinator to monitor agency requests and ensure timely responses. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will improve communication with funding agencies. 5. Status of Prior Year Finding This is a newt finding.

View Audit 374592

Finding 1164758 (2024-002)

Material Weakness 2024

Village of Lincolnwood

IL

Questioned Costs Reporting Internal Control / Segregation of Duties

2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the ...

2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Village submitted its 3-2024 report on February 13, 2025. The 3-2025 report was filed on April 9, 2025 prior to the due date. Responsible Person for Corrective Action Plan Elizabeth Holleb, Finance Director Implementation Date of Corrective Action Plan April 9, 2025

View Audit 374581

Finding 1164717 (2024-001)

Material Weakness 2024

County of Nodaway

MO

Subrecipient Monitoring Reporting § 200.510

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance,...

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance, the County Clerk has already implemented a SEFA reporting spreadsheet to better track the expenditures of federal funds.

View Audit 374422

Finding 1164686 (2024-002)

Material Weakness 2024

Row House Community Development Corporation

TX

Reporting Significant Deficiency § 200.512

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal ...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal year 2024 including the completed DCF is expected to be submitted approximately 6 months late. Recommendation: Row House CDC should develop a schedule of critical dates for completion of the single audit leading up to the FAC deadline. Management’s response: Management has instituted a process to schedule annual external audits to comply with grant contracts and the Federal Data Clearing House filing deadlines beginning with the August 31, 2025 annual audit. Responsible officer: Daimian Hines, Board of Directors. Estimated completion date: February 1, 2026.

View Audit 374359

Finding 1164681 (2024-005)

Material Weakness 2024

Southwest Regional Development Commission

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ...

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026

View Audit 374323

Finding 1164611 (2024-001)

Material Weakness 2024

Town of Cohasset

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are...

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are necessary from the trial balance will be clearly documented for reconciliation and confirmed by the Town Accountant as accurate. Upon confirmation, the Town Manager will submit the portal. Planned Implementation Date of Corrective Action: March 2026 P&E Report (due by April 30, 2026) Person Responsible for Corrective Action: Town Accountant Town Manager

View Audit 374218

Finding 1164605 (2024-007)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Reporting § 200.510 § 200.512 § 200.520

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate docu...

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate documentation prior to audit fieldwork. Timely and accurate reconciliations are critical to maintaining reliable financial reporting and audit readiness. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure reconciliations are done timely. Accounting staff have been given additional training on bank reconciliations, and they are now reconciling bank transactions daily. This real time reconciling helps ensure that all transactions are processed accurately. Bank reconciliations are then signed off by Finance Manager and the Board Treasurer monthly. Accounting staff have been given additional training on statement of financial position reconciliations and will be reconciling them monthly. The statement of financial position, with supporting documentation, will then be signed off by the Finance Manager monthly.

View Audit 374211

Finding 1164603 (2024-005)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Questioned Costs Subrecipient Monitoring Cash Management

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functiona...

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functional review procedure prior to report submission to ensure accuracy and completeness. Action Taken: Since migrating to the new accounting software in February of 2025, CMJTS program managers have better access to reporting for their budgets. Budgets are also loaded into the system by month, and program managers are then able to track program to date expenses versus the what had been planned. Additionally, CMJTS accounting staff has moved to ‘real-time accounting’, meaning that all transactions are being recorded right away in order to flow through to program manager reports. Additionally, the CMJTS Finance Manager meets with program managers on a monthly basis to review budgets and provide additional training. These additional steps empower the program managers to take ownership of their budgets and be able to make more informed decisions on running their programs.

View Audit 374211

Corrective Action Plans

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