Corrective Action Plans

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Management concurs recommendation. The City acknowledges that supporting documentation was not readily available for review for the Project and Expenditures quarterly reports and that the Quarter 3 cumulative expenditures did not agree with the amounts reported on the Schedule of Expenditures of fed...
Management concurs recommendation. The City acknowledges that supporting documentation was not readily available for review for the Project and Expenditures quarterly reports and that the Quarter 3 cumulative expenditures did not agree with the amounts reported on the Schedule of Expenditures of federal Awards (SEFA) and the reconciled remaining balance of funds recorded as unearned revenue. Staff turnover, financial system challenges, and the lack of a dedicated grant accountant contributed to these deficiencies. Corrective action has already begun for preparing, reviewing, and maintaining Federal award rep01ting documentation. Supporting documentation for quarterly Project and Expenditures reports will be maintained in a designated shared electronic drive and organized by reporting period and Federal award to ensure documentation is readily accessible for review. A reconciliation was completed for the quarter ending June 30, 2026, and the quarterly report agrees to the general ledger.
Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review repo11s. This includes the program manager of Lead Safe Roanoke, the Housing Programs and Policy Officer and the Project Grants Manager. Going f...
Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review repo11s. This includes the program manager of Lead Safe Roanoke, the Housing Programs and Policy Officer and the Project Grants Manager. Going forward, the City will ensure that reports are prepared, reviewed and submitted in a timely manner.
Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Hous ing Programs and Policy Officer and the Project Grants Manager. Going ...
Management concurs with recommendation. Staffing issues contributed to this condition. Management has developed more breadth of staff to prepare and review reports. This includes the program manager of Lead Safe Roanoke, the Hous ing Programs and Policy Officer and the Project Grants Manager. Going forward, the City will ensure that reports are prepared and reviewed by separate qualified individuals and that such review is documented.
See Corrective Action Plan table/chart.
See Corrective Action Plan table/chart.
Views of Responsible Officials and Planned Corrective Actions: To address financial management and compliance deficiencies within the Federal Transit Cluster, the County will implement a robust monitoring and reconciliation process by taking the following measures: Dedicated Grant Tracking and Calen...
Views of Responsible Officials and Planned Corrective Actions: To address financial management and compliance deficiencies within the Federal Transit Cluster, the County will implement a robust monitoring and reconciliation process by taking the following measures: Dedicated Grant Tracking and Calendaring: A specialized grant calendar and tracking log will be established by the Transit Manager, specifically for Federal Transit programs. This log will track the live status of all open grants, reimbursement claims and drawdowns (submitted, pending, approved, and paid) alongside required programmatic documentation. Routine Reconciliations: The Transit Manager will perform monthly reconciliations matching grant drawdowns and reimbursement claims directly against underlying eligible expenditure details, the general ledger, and the Schedule of Expenditures of Federal Awards (SEFA). Oversight and Cutoff Reviews: Documented Budget Office review will be mandated for all quarterly transit grant reconciliations and period-end cutoff evaluations to confirm that federal grant receivables and deferred revenue/inflows are accurately recorded. Specialized Training: The County will provide targeted training to both Transit Department personnel, Budget Office, and Treasurer’s Office staff to ensure full compliance with Uniform Guidance financial management standards, reconciliation rules, and federal award reporting criteria.
Finding ref number: 2025-001 Finding caption: The Authority did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of Authority contact person: Monica Lough, Director of Finance 285 Technology Center Way, Suite 202 Wenatchee, WA 9...
Finding ref number: 2025-001 Finding caption: The Authority did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of Authority contact person: Monica Lough, Director of Finance 285 Technology Center Way, Suite 202 Wenatchee, WA 98801 (509) 884-4700 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). The Port Authority will strengthen its internal controls over compliance with Davis-Bacon and other federal prevailing wage requirements for federally funded construction projects. The Port Authority has hired a Contract Specialist with experience in federal contracting and compliance. This position will provide an internal compliance function for federally funded projects and will assist in ensuring that required documentation is obtained, reviewed, and retained regardless of whether certain project administration responsibilities are delegated to an engineer, architect, construction manager, or other consultant. The Port Authority is also developing written procedures for federal prevailing wage compliance. At a minimum, the procedures will establish the following controls: • Clearly identify responsibility for Davis-Bacon and other applicable federal labor compliance requirements at the beginning of each federally funded project, including responsibilities assigned to consultants and Port Authority staff. • Require timely collection of certified payroll reports from contractors and all applicable subcontractors for each week in which covered work is performed. • Establish a documented process for reviewing certified payroll reports for completeness and compliance with applicable wage determinations and federal requirements. • Maintain a tracking system identifying required certified payroll reports, reports received, reports reviewed, outstanding documentation, and follow-up performed. • Require Port Authority oversight of compliance activities performed by contracted engineers, architects, construction managers, or other consultants rather than relying solely on the consultant’s project files or representations. • Incorporate compliance verification into the payment process so that outstanding certified payroll or other required documentation is identified and addressed before applicable contractor payments are approved. • Maintain prevailing wage and federal compliance documentation in a centralized Port Authority project file that is accessible for grant monitoring and audit purposes. • Provide appropriate training to Port Authority employees responsible for administering or overseeing federally funded projects. For the projects included in the 2025 audit, the Port Authority has subsequently obtained the outstanding prevailing wage documentation. Based on the documentation collected and reviewed, no workers have been identified as having been paid less than the applicable prevailing wage requirements. These corrective measures are intended to ensure that the Port Authority maintains direct oversight and sufficient documentation to demonstrate compliance with federal wage requirements throughout the life of a federally funded project, including when specific compliance functions are delegated to outside consultants. Anticipated date to complete the corrective action: December 31, 2026
The Borough has implemented procedures to ensure Federal Single Audit requirements are identified, monitored, and completed within required deadlines. Finance staff will maintain a schedule of applicable federal reporting and audit requirements, monitor federal expenditures throughout the fiscal yea...
The Borough has implemented procedures to ensure Federal Single Audit requirements are identified, monitored, and completed within required deadlines. Finance staff will maintain a schedule of applicable federal reporting and audit requirements, monitor federal expenditures throughout the fiscal year, and coordinate with the Borough's auditors to ensure Single Audit requirements are identified and addressed timely. The Finance Director will provide oversight of this process and ensure required documentation and filings are completed within applicable deadlines. These procedures are expected to fully resolve this finding during FY2026. Expected Completion Date: June 30, 2026.
2025-002: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2025 timely. The audit was submitted September 15, 2026, which was 168 days past the March 31, 2026 deadline. Action plan in response to the finding:...
2025-002: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2025 timely. The audit was submitted September 15, 2026, which was 168 days past the March 31, 2026 deadline. Action plan in response to the finding: The Principal will ensure that all required audit documentation is organized, complete, and readily available to the auditors upon request. This includes maintaining updated financial records, supporting documents, reconciliations, and schedules throughout the fiscal year so that materials can be provided promptly during the audit process. To support timely completion of the annual audit, the Principal will formally request the 2026 audit to be completed by March 31, 2027. This timeline allows adequate opportunity for fieldwork, review, and finalization of the audit report. The Principal will monitor progress, respond quickly to auditor inquiries, and verify that the final audit report is submitted within the required timeframe. Repeat Finding: No. Planned completion date for a corrective action plan: For the period ending June 30, 2026. Name of the contact person responsible for corrective action: Marie Rose, Principal | Ard Bizahaloni, Acting Business Manager
TTCD will review and revise our policies and procedures to ensure that they align with the reporting requirements of Uniform Guidance. As part of the Organization’s internal control structure over compliance with FFATA requirements, this will include establishing a monitoring/compliance checklist to...
TTCD will review and revise our policies and procedures to ensure that they align with the reporting requirements of Uniform Guidance. As part of the Organization’s internal control structure over compliance with FFATA requirements, this will include establishing a monitoring/compliance checklist to ensure that required reports are submitted in the required timeframe. This policy changes will be submitted to the Board of Director for approval at our November 2026 meeting. The 2025 subaward to the State of Alaska Department of Fish & Game, as well as any relevant 2026 subawards, will be reviewed for compliance.
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal...
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2501MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the County ensure every page is scanned in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each application is scanned in with every page. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Commu...
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025
CLTS Annual Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend the County develop and implement a process to require review and approval of the CLTS annual report prior to the submission of the report to the state to help ensure that the data reported a...
CLTS Annual Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend the County develop and implement a process to require review and approval of the CLTS annual report prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waushara County Human Services' Finance Manager will complete the Annual Reconciliation in tandem with the Children's Long-Term Support Supervisor. Prior to submission, the report will be reviewed by Waushara County's Deputy Director. The Deputy Director will document in writing that the report has been reviewed and approved for submission. Name(s) of the contact person(s) responsible for corrective action: Kim Krueger, Human Services Financial Manager and Jenna Holland, Deputy Director Planned completion date for corrective action plan: 1/1/27.
Condition and Context: The District did not establish controls to identify and monitor applicable federal reporting requirements associated with its federal awards. As a result, the District did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline...
Condition and Context: The District did not establish controls to identify and monitor applicable federal reporting requirements associated with its federal awards. As a result, the District did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Recommendation: The District should establish procedures to identify applicable Federal compliance requirements upon acceptance of Federal awards, monitor cumulative Federal expenditures to determine when a Single Audit is required, assign responsibility for monitoring reporting deadlines, and maintain a compliance calendar to ensure timely submission of all required Federal reports and the Single Audit reporting package. Contact Name: Carrissa Anderson, Business Administrator Corrective Action Planned: The District accepts the recommendation and will improve internal controls over reporting. The District has added this to our annual calendar to ensure proper reporting to the Federal Audit Clearinghouse. Anticipated Completion Date: Immediately.
Finding 1236677 (2025-004)
Material Weakness 2025
Management’s response/corrective action plan: The Town will be engaging in training as we have in the past to educate departments of the requirements of accepting federal funds including establishing an internal review process for compliance with reporting requirements. A second individual will revi...
Management’s response/corrective action plan: The Town will be engaging in training as we have in the past to educate departments of the requirements of accepting federal funds including establishing an internal review process for compliance with reporting requirements. A second individual will review reports before they are filed.
To resolve the specific deficiencies identified in the audit, OH will first request documentation from each property owner by 9/18/2026 showing that the identified health and safety deficiencies have been corrected. OH will obtain and retain this documentation in the property files. OH will then eva...
To resolve the specific deficiencies identified in the audit, OH will first request documentation from each property owner by 9/18/2026 showing that the identified health and safety deficiencies have been corrected. OH will obtain and retain this documentation in the property files. OH will then evaluate the documentation received to determine the current compliance status of each deficiency and to identify which items are confirmed corrected and which require further verification. Regardless of the documentation received, OH will complete an on-site reinspection of the affected properties who did not respond, in October 2026 to verify and document their current condition. OH has engaged a qualified third-party housing inspection consultant to perform these reinspections, and OH will address any deficiencies identified in accordance with applicable HOME requirements. As a lasting internal control, OH will adopt a written follow-up and escalation procedure for health and safety deficiencies. Under this procedure, OH will confirm that property owners correct health and safety deficiencies immediately (within 24 hours) and provide evidence of correction within 72 hours, consistent with HOME requirements and City policy. When an owner does not provide evidence within the required timeframe, the matter will be escalated to OH management for enforcement action under the applicable HOME agreement, and the deficiency will remain open and actively tracked until OH has verified and documented its correction. The Asset Management Division Manager is responsible for implementing and maintaining this procedure, as well as overseeing the follow-up with the inspectors to reinspect within a timeline approved by HUD.
Finding 2025-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The Cou...
Finding 2025-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirement: Reporting Grant No.: Not applicable Type of Finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should continue to strengthen its internal controls over federal reporting, including reconciliation and review procedures, to ensure LATCF reports are submitted timely and accurately in accordance with LATCF Reporting requirements. Action Taken: Saguache County has taken corrective action to strengthen internal controls over federal grant reporting and specifically address the reporting requirements associated with the Local Assistance and Tribal Consistency Fund (LATCF). The County has implemented procedures requiring federal grant activity to be reconciled to the County's financial records prior to the preparation and submission of required federal reports. Grant expenditures, revenues, supporting documentation, and applicable reporting requirements will be reviewed to ensure that information reported to the federal awarding agency is complete and accurate. The County has also strengthened its review process by requiring appropriate County personnel to review federal grant reports for accuracy, completeness, and compliance with applicable reporting requirements prior to submission. Reporting deadlines will be monitored to ensure required reports are submitted within the established federal reporting periods. Administration, Finance, and the applicable Grant Manager or Department Head will coordinate responsibility for monitoring federal grant requirements and maintain documentation supporting reconciliations, reviews, and report submissions. The County has also implemented cross-training procedures to provide continuity in grant administration and reporting responsibilities when the primary employee responsible for a grant is unavailable. These corrective measures are intended to ensure that federal grant reports are properly reconciled, independently reviewed, accurately reported, and submitted within required deadlines, thereby strengthening the County's compliance with federal grant requirements.
AEECA/ESF PD Programs -Assistance Listing No. 19.900 Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing Number 19.415 Recommendation: Cultural Vistas, Inc. should strengthen controls over the calculation and review of fringe benefit charged to federal awards. Contro...
AEECA/ESF PD Programs -Assistance Listing No. 19.900 Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing Number 19.415 Recommendation: Cultural Vistas, Inc. should strengthen controls over the calculation and review of fringe benefit charged to federal awards. Controls should include a documented review to verify that fringe benefit cost charges are calculated using the currently approved NICRA and that charges to federal awards do not exceed the allowable rate prior to submission of reimbursement requests and federal financial reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has not applied for the fringe benefit negotiated indirect rate as offiscal year 2026. For any future fringe benefit NICRA, a Finance team member will review the charges to the federal award against the allowable rate quarterly to ensure the correct rate was applied. If the amount exceeds the allowable rate, an adjustment will be made on a quarterly basis to reduce the fringe benefit expense according to the allowable rate. Name(s) of the contact person(s) responsible for corrective action: Megan Bah Planned completion date for corrective action plan: July 14, 2026
Name of Contact Person: Rhys Winter, Manager Corrective Action Plan: The Borough continues to implement controls to ensure that all sub awards over $30,000 are properly and timely reported. Completion Date: March 30, 2027
Name of Contact Person: Rhys Winter, Manager Corrective Action Plan: The Borough continues to implement controls to ensure that all sub awards over $30,000 are properly and timely reported. Completion Date: March 30, 2027
Name of Contact Person: Rhys Winter, Manager Corrective Action Plan: The Borough has engaged accounting resources and staff with the appropriate time and expertise to expedite the completion of future financial reports. Completion Date: March 30, 2027
Name of Contact Person: Rhys Winter, Manager Corrective Action Plan: The Borough has engaged accounting resources and staff with the appropriate time and expertise to expedite the completion of future financial reports. Completion Date: March 30, 2027
Recommendation: The Organization should implement an effective monitoring system to keep track of the compliance calendar, which includes financial reporting deadlines, and automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additi...
Recommendation: The Organization should implement an effective monitoring system to keep track of the compliance calendar, which includes financial reporting deadlines, and automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year-end. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. Additionally, the Organization should implement a system that will file documents in an organized manner and make them easily accessible to the Organization and auditors. Furthermore, the Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 05/31/2027 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working monitoring system of the compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has already engaged the audit firm for its upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. They have also begun working on developing a more organized filing system for the Child Nutrition programs’ documents and training staff members about the reporting requirements. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end August 31, 2026. Rabbi Yanky Bodenheimer, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-425-4880. Contact Person Responsible for Corrective Action: Yanky Bodenheimer, Executive Director.
The Authority concurs with the finding. Management acknowledges that Captial Fund Program Revenue and the related accounts receivable were recognized prior to HUD approval of the applicable Annual Statement/Budget. The Authority will adjust the financial records to properly reflect Capital Fund reve...
The Authority concurs with the finding. Management acknowledges that Captial Fund Program Revenue and the related accounts receivable were recognized prior to HUD approval of the applicable Annual Statement/Budget. The Authority will adjust the financial records to properly reflect Capital Fund revenue and receivables based on the staus of HUD-approved funding. Management will implement procedures requiring verification and documentation of HUD approval of Capital Fund Program Annual Statements/Budgets prior to recording related grant receivables and revenue. Supporting documentation of HID approval will be maintained and reviewed as part of the year-end closing process to ensure that Capital Fund revenue and receivables are recognized only when the Authority has established entitlement to the funding. These procedures are intended to strengthen internal controls ove Capital Fund grand accounting and prevent a recurrence of the condition noted.
Finding 1236600 (2025-007)
Material Weakness 2025
Management acknowledges the finding that for FY ended June 30th, 2025, that the single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months, as required by 2 CFR §200.50(c). Management will improve timeliness by re-establishing a single-audit close timeline...
Management acknowledges the finding that for FY ended June 30th, 2025, that the single audit reporting package was not submitted to the Federal Audit Clearinghouse within nine months, as required by 2 CFR §200.50(c). Management will improve timeliness by re-establishing a single-audit close timeline with deadlines starting earlier in the audit period. Management has assigned responsibility for preparation and submission of the reporting package to ensure no single handoff delays completion by implementing a review and quality-check process to confirm the package is complete prior to submission therefore ensuring that the organization can submit by the required Federal Audit Clearinghouse due date each year. Management plans to be prepared to submit the next Single Audit reporting package by the required due date, with the updated process effective for the FY ending June 30th, 2026, audit cycle.
Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is actively working to resolve the issue withthe granting agency. Anticipated Completion Date: 2026
Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is actively working to resolve the issue withthe granting agency. Anticipated Completion Date: 2026
1. MISSING INVOICES During a change of fee accounts, invoices for January, February, & March 2025 were lost in mail. We now scan all invoices directly to accountant.
1. MISSING INVOICES During a change of fee accounts, invoices for January, February, & March 2025 were lost in mail. We now scan all invoices directly to accountant.
The City of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The finding from the schedule of findings and questioned costs are discussed below. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Dep...
The City of Portsmouth, Virginia respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The finding from the schedule of findings and questioned costs are discussed below. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Housing and Urban Development Community Development Block Grant Program – Assistance Listing No. 14.218 Recommendation: We recommend the City establish procedures and internal controls to ensure that all required sub awards are reported timely and accurately to FSRS no later than the end of the month following the month of issuance of each sub award.. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review City’s policy, procedures, and internal controls to ensure the required sub awards and reported timely and accurately to FSRS.. Name(s) of the contact person(s) responsible for corrective action: Jeffrey Crimer, Patrick Fletcher, & Kyera Pope. Planned completion date for corrective action plan: 06/30/26 .
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