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Corrective Action Plans

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Finding 571307 (2024-001)
Material Weakness 2024
Lyle School District No. 406
WA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025
View Audit 362249 Questioned Costs: $1
Finding 571283 (2024-001)
Material Weakness 2024
Clarke Community School District
IA
Reporting Internal Control / Segregation of Duties
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
View Audit 362211
Finding 571250 (2024-001)
Material Weakness 2024
La Center School District
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE La Center School District No. 101 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Gary McGarvie, Business Manager PO Box 1840 La Center, WA 98629 (360) 263-2131 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). This letter is in response to the SAO Audit concern regarding the Special Education Time & Effort Attestation Finding. As discussed with the State Auditor, the issue stemmed from a clerical error in the activity box selection. We have since corrected the forms, with the original signer's initials added for verification. This error did not affect student services or funding. A review of prior year signatures supports the intent to check the correct box on the forms. To prevent similar issues in the future, we will pre-fill the forms and print them with the appropriate box selected for the necessary attestation. Moving forward, LCSD will continue to adhere to the guidelines provided by OSPI for attestation signatures and the correct use of fund codes. Anticipated date to complete the corrective action: 4/23/2025
View Audit 362175
Finding 571232 (2024-001)
Material Weakness 2024
Great Lakes Energy
MI
Reporting Material Weakness
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...
Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative’s schedule of expenditures of federal awards. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: June 30, 2025
View Audit 362115
Finding 571226 (2024-002)
Material Weakness 2024
Andrew Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
View Audit 362101
Finding 571166 (2024-002)
Material Weakness 2024
Midmichigan Health Services
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026
View Audit 362079
Finding 571153 (2024-002)
Material Weakness 2024
Hinds Community College District
MS
Student Financial Aid Material Weakness Reporting
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.
View Audit 362076
Finding 571136 (2024-001)
Significant Deficiency 2024
Washington County Youth Service Bureau and Boys and Girls Club
VT
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director...
Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director of Finance jointly reviewed internal financial reports. During these reviews, items that appeared inconsistent were examined in detail to ensure proper coding, and adjustments were made as needed. However, documentation of this review process was not consistently maintained. Corrective Action Plan 1. Oversight at the Board Level In mid-FY25, EYS established a Board Finance Committee. One of its top priorities has been to ensure the development of an auditable review process for financial reports and key transactions, including journal entries. The committee began by reviewing FY24 journal entries, conducting an internal audit of randomly selected entries to assess supporting documentation and the appropriateness of coding. No issues were identified during this review. 2. Increased Staffing to Strengthen Internal Controls EYS has expanded its finance team to improve internal controls. The addition of new staff enables greater segregation of duties, allowing for multiple levels of review of journal entries at both the Director of Finance and Executive Director levels. 3. Review and Revision of Fiscal Policies To support the transition from cash basis to accrual basis financial reporting in FY24, financial reporting and review processes were performed, but often on an irregular basis. With the formation of the Board Finance Committee and the expansion of finance staff, EYS is now actively assessing and updating its fiscal policies to better align with the needs of the organization’s financial operations and reporting standards. EYS is committed to strengthening its financial practices and has fully embraced the implementation of a formal, consistent process for the review and approval of journal entries.
View Audit 362034
Finding 571133 (2024-003)
Significant Deficiency 2024
Washington County Youth Service Bureau and Boys and Girls Club
VT
Reporting Subrecipient Monitoring
Finding Number: 2024-003 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formalized process for tracking necessary reporting requirements for the grant. Context: Historically, due to the significant turnover of the VCRHYP Program Director ...
Finding Number: 2024-003 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formalized process for tracking necessary reporting requirements for the grant. Context: Historically, due to the significant turnover of the VCRHYP Program Director position, the Executive Director assumed the duties of completing the necessary semiannual and annual financial and program reports. During FY22 – FY24 with the ongoing staff turnover of the VCRHYP team, the Executive Director continued covering the duties of submitting reports right before he left the organization 6/30/24. Internally, new and existing EYS management is learning the reporting requirements. Corrective Action Plan Management Oversite The Executive Director along with the Director of Finance will develop with the Director of the VCRHYP Program calendar prompts to assist with timely reporting. In addition, the manager of Quality assurance and data will assist with creating a tracking tool in EYS’s database. EYS is committed to strengthening its financial practices and fully embraces the timely and accurate reporting of financial and program data.
View Audit 362034
Finding 571125 (2024-002)
Significant Deficiency 2024
Stigler Health and Wellness Center, Inc.
OK
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329
Background: The audit identified a need for stronger internal controls to ensure the timely submission of all required grant reports. Corrective Measures Implemented Centralized Tracking System: • A comprehensive, living grant reporting list is now maintained in Microsoft Teams. • The list includes:...
Background: The audit identified a need for stronger internal controls to ensure the timely submission of all required grant reports. Corrective Measures Implemented Centralized Tracking System: • A comprehensive, living grant reporting list is now maintained in Microsoft Teams. • The list includes: o All required grant reports categorized by program o A chronological tab with due dates, responsible staff, and report status Oversight & Monitoring: • The list is reviewed biweekly by the CFO, Grant Accountant, and other designated staff. • Upcoming deadlines are proactively flagged, and submission progress is tracked to ensure compliance. Outcome: This system improves SHWC’s ability to meet federal and state grant reporting deadlines and is subject to continuous review and updating. Anticipated Completion Date: Implemented as of Q1 FY2025 and reviewed on an ongoing basis. Responsible Individuals: CFO, Grant Accountant, and Grant Writer
View Audit 362000
Finding 571120 (2024-003)
Significant Deficiency 2024
City of Harahan
LA
Reporting
The City concurs with the observation and will implement procedures in 2025 as recommended.
The City concurs with the observation and will implement procedures in 2025 as recommended.
View Audit 361997
Finding 571019 (2024-002)
Significant Deficiency 2024
Federation of American Societies for Experimental Biology
DC
Reporting Internal Control / Segregation of Duties § 200.510
Views of Responsible Officials: FASEB acknowledges the audit finding regarding the exclusion of certain Federal expenditures from the Schedule of Expenditures of Federal Awards. We recognize the critical importance of accurately reporting all Federal expenditures to ensure compliance with Federal re...
Views of Responsible Officials: FASEB acknowledges the audit finding regarding the exclusion of certain Federal expenditures from the Schedule of Expenditures of Federal Awards. We recognize the critical importance of accurately reporting all Federal expenditures to ensure compliance with Federal requirements and to maintain transparency in our financial reporting. Managements Response to Audit Finding on missing Federal expenditure on final SEFA: 1. Review and Update Financial Reporting Procedures:  We will review and revise our current financial reporting procedures to ensure that all federal expenditures are accurately captured and reported in the SEFA.  Specific emphasis will be placed on identifying all sources of federal funding and ensuring they are correctly classified and included in the SEFA.2. Training for Staff:  Comprehensive training will be provided for all staff involved in the preparation and review of the SEFA.  The training will cover federal reporting requirements, proper identification of federal expenditures, and the importance of accurate SEFA reporting. 3. Enhanced Review and Reconciliation Process:  We will establish an enhanced review and reconciliation process to verify the completeness and accuracy of the SEFA before submission.  This process will involve cross-checking federal expenditures against grant agreements, payment records, and other relevant documentation. Conclusion: FASEB is committed to addressing the findings related to the omission of Federal expenditures in the SEFA. We are confident that the steps outlined in our corrective action plan will ensure comprehensive and accurate reporting of all Federal expenditures. We value the opportunity to improve our financial reporting practices and will provide progress updates as requested.
View Audit 361981
Finding 571011 (2024-002)
Significant Deficiency 2024
Homeward Pikes Peak
CO
Reporting Significant Deficiency Internal Control / Segregation of Duties
Reconciliation of Grants Receivable Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. Accounts Receivable module will be reconciled monthly to the Trial Balance by the Staff Accountant and reviewed by the Finance Director. 3. Qua...
Reconciliation of Grants Receivable Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. Accounts Receivable module will be reconciled monthly to the Trial Balance by the Staff Accountant and reviewed by the Finance Director. 3. Quarterly or as needed the Finance Director and CEO will review the Aged Accounts Receivable Report. Person Responsible for Corrective Action: Jereme Fish, Director of Finance. Anticipated Date of Completion: July 1st, 2025
View Audit 361959
Finding 571010 (2024-001)
Significant Deficiency 2024
Homeward Pikes Peak
CO
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.510
Preparation of and Internal Controls Over Monthly Invoicing and SEFA Preparation Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. All Accounts Receivable will be posted from the subledger to the ledger by the Director of Finance....
Preparation of and Internal Controls Over Monthly Invoicing and SEFA Preparation Planned Corrective Action: 1. All invoices created and submitted will run through the Accounts Receivable module. 2. All Accounts Receivable will be posted from the subledger to the ledger by the Director of Finance. Person Responsible for Corrective Action: Jereme Fish, Director of Finance. Anticipated Date of Completion: June 1st, 2025
View Audit 361959
Finding 571008 (2024-002)
Significant Deficiency 2024
City of Brainerd
MN
Matching / Level of Effort / Earmarking Reporting Significant Deficiency
Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmark...
Reporting & Earmarking Federal Agency: U.S Department of Treasury Federal Program Name: Coronavirus State & Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Pass-Through Agency: N/A Compliance Requirement Affected: Reporting & Earmarking Award Period: FY24 Recommendation: We recommend that the City implement procedures and controls to ensure the required reports are accurate before submitting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action take in response to finding: The City will implement controls to ensure required reports are accurate before submitting. Name of the contact person responsible for corrective action: Connie Hillman, Finance Director Planned completion date for corrective action plan: December 31, 2025
View Audit 361947
Finding 571003 (2024-004)
Significant Deficiency 2024
Eastern Carolina Human Services Agency, Inc.
NC
HUD Housing Programs Reporting Significant Deficiency
Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed s...
Management will work closely with the audit firm to ensure that the required reporting to HUD is completed by the due date. Proposed Completion Date: Management is currently working to ensure that FY 2022 and 2023 reporting is completed. The FY 2024 submission will be late, but will be completed shortly after the financial statement audit is completed. Management anticipates that the June 30, 2025 audit and reporting package will be completed by the due date.
View Audit 361938
Finding 570996 (2024-002)
Significant Deficiency 2024
Baptist Community Health Services, Inc.
LA
Reporting
Recommendation - We recommend BCHS submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Management's Response - BCHS plans to submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Contact Person Responsible for the Co...
Recommendation - We recommend BCHS submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Management's Response - BCHS plans to submit form SF-425 for all grants in compliance with Federal Financial Reporting requirements. Contact Person Responsible for the Corrections - Cary Calhoun Anticipated Completion Date - 6/30/2025
View Audit 361935
Map Development Corporation
RI
HUD Housing Programs Reporting
Current Status – The Corporation coordinated with the independent public accountant to have the various data collection forms submitted and procedures have been developed to submit the data collection form in a more timely manner.
Current Status – The Corporation coordinated with the independent public accountant to have the various data collection forms submitted and procedures have been developed to submit the data collection form in a more timely manner.
View Audit 361933
Ability Connection Colorado, Inc.
CO
Allowable Costs / Cost Principles HUD Housing Programs Reporting
The Organization will strive to meet future reporting deadlines, as it has in the past. Greater emphasis will be placed on identifying issues that may result in delays to facilitate timely resolution of situations with parties outside of the Organization's control.
The Organization will strive to meet future reporting deadlines, as it has in the past. Greater emphasis will be placed on identifying issues that may result in delays to facilitate timely resolution of situations with parties outside of the Organization's control.
View Audit 361924
Finding 570985 (2024-002)
Significant Deficiency 2024
Evergreen Youth & Family Services, Inc.
MN
Subrecipient Monitoring Reporting Significant Deficiency
Transitional Living for homeless Youth – Assistance Listing No. 93.550 Recommendation: It is recommended that the Organization implement controls to monitor program income and ensure that the funds are being properly used before requesting additional federal funds. This could include requiring regul...
Transitional Living for homeless Youth – Assistance Listing No. 93.550 Recommendation: It is recommended that the Organization implement controls to monitor program income and ensure that the funds are being properly used before requesting additional federal funds. This could include requiring regular reporting on the use of program income and conducting periodic reviews to ensure compliance with program requirements. Additionally, the Organization should review its policies and procedures to ensure that they are in compliance with program requirements and make any necessary updates. Finally, the Organization should ensure that all staff members responsible for monitoring program income are properly trained and have a clear understanding of program requirements. Note, the organization implemented the recommendations in April of 2024 after the 2023 audit was completed. However, there was still a portion of 2024 where the process was not implemented. Thus, a repeat finding was warranted Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: During each Payment Management System Draw process, the Finance Director will verify the draw amounts and run a program income and expense report to verify that the amount of miscellaneous expenses for the Transitional Living Program are more than the program income received. A copy of the income and expense statement will be saved in each draw file with the other verification documents. A column for verification initials of this process was added to the ACF Grant Balances Spreadsheet used for recording the draw amounts and dates of the draws. Name(s) of the contact person(s) responsible for corrective action: Julia Montebello, Finance Director Planned completion date for corrective action plan: 4/26/2024
View Audit 361922
Favor, Inc.
CT
Reporting
Close the future accounting records in a timly fashion and submit federal single audit on time.
Close the future accounting records in a timly fashion and submit federal single audit on time.
View Audit 361911
Finding 570979 (2024-002)
Material Weakness 2024
Shenandoah Community School District
IA
Internal Control / Segregation of Duties Reporting
The district will review the processes for duty segregation of the financial and cash management areas.
The district will review the processes for duty segregation of the financial and cash management areas.
View Audit 361905
St. David's Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor...
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor’s ecommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 361903
Career Development System
IL
Reporting
The System will implement a process to track the submission time of the data collection form and audit package.
The System will implement a process to track the submission time of the data collection form and audit package.
View Audit 361897
Finding 570907 (2024-002)
Material Weakness 2024
Sibley-Ocheyedan Community School District
IA
Internal Control / Segregation of Duties Reporting
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.
View Audit 361879
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