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Corrective Action Plans

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Finding 529157 (2023-001)
Significant Deficiency 2023
The Center: Resources for Teaching and Learning
IL
Reporting Internal Control / Segregation of Duties
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The ...
The Organization will submit the current year and subsequent year audit reporting packages and data collection forms as soon as the audits are complete and available. The Organization is reviewing its procedures to file and submit audits timely beginning in the fiscal year ending June 30, 2024. The Organization accepts the recommendation.
View Audit 347131
Finding 528843 (2023-002)
Material Weakness 2023
Iliff School of Theology
CO
Student Financial Aid Reporting Material Weakness
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school ...
Condition: Our audit procedures identified instances of inaccurate or untimely reporting of enrollment information to NSLDS. Planned Corrective Action: The Iliff School of Theology has contracted with a professional, third-party processing company to administer its student aid programs. The school has also ensured that this third-party processor is properly coordinated with the registrar’s office to meet federal requirements for NSLDS enrollment reporting. Contact person responsible for corrective action: Jason Warr, VP for Business, Controller Anticipated Completion Date: May 2024
View Audit 346899
Saraland Manor, Inc.
MS
HUD Housing Programs Reporting
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
We agree with Finding 2022-001 and the recommendations described above. We have engaged a CPA firm to perform a single audit for the periods December 31, 2021-2023.
View Audit 346856
Finding 528739 (2023-002)
Significant Deficiency 2023
Action Against Hunger - USA
NY
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment
Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.
Views of Responsible Officials: Action Against Hunger - USA will undertake review of its procedures related to FFATA reporting and will implement additional controls to ensure timely submission of FFATA sub-award reports.
View Audit 346792
Community Access Network, Inc.
VA
Reporting
Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
Management agrees with the auditor’s recommendation, and the following action was taken to improve the situation. In late 2023, a new auditor was engaged to conduct the 2022 and 2023 audits so that the delinquent forms could be filed and take steps to prepare timely information for future filings.
View Audit 346721
Finding 528661 (2023-001)
Significant Deficiency 2023
Kreider Services, Inc.
IL
Internal Control / Segregation of Duties Reporting
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticip...
Condition: Previously and during current audit fieldwork, it was noted there was a general lack of segregation of duties. Plan: The Organization’s Treasurer will implement internal controls to improve the segregation of duties, specifically around the cash receipt and disbursement processes. Anticipated Date of Completion: June 30, 2024
View Audit 346673
Finding 528517 (2023-002)
Significant Deficiency 2023
Sacramento Lgbt Community Center
CA
Reporting Subrecipient Monitoring Significant Deficiency
Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this f...
Finding Reference Number: 2023-02 Description of Finding: The Organization submitted its Audited Financial Statements and Single Audit report to the federal clearing house in February 2025, five months after it was due. Statement of Concurrence or Nonconcurrence: The Organization concurs with this finding. The delinquency was caused by staff turnover in the key positions and accounting contractor delays responsible for the preparation of the Audited Statements and Schedule of Expenditures of Federal Awards. Corrective Action: The Organization has hired a Chief Operating Officer (COO) who has direct responsibility for the audit process. In addition, the Organization has engaged a new accounting group to perform the accounting tasks necessary to complete the audit timely. Project Completion date: August 2024
View Audit 346526
Finding 528439 (2023-001)
Significant Deficiency 2023
City of Ferndale
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.318
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Ferndale January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City 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: 2023-001 Finding caption: The City did not have adequate internal controls for ensuring compliance with federal procurement requirements. Name, address, and telephone of City’s contact person: Finance Director Danielle Ingham 2095 Main Street Ferndale, WA 98248 (360) 384-4302 Corrective action the auditee plans to take in response to the finding: The City is currently in the process of adopting a comprehensive purchasing and procurement policy, with the goal of implementing the major components of these policies by the end of April 2025. Although the City has consistently followed established purchasing procedures, including redundant reviews and purchasing limits, these practices have occasionally varied across departments and have not been formally codified. The City acknowledges that formal adoption of purchasing policies not only ensures consistency in procurement practices across the organization but also serves as a valuable resource for employee training, particularly when making purchasing decisions that are uncommon for the jurisdiction. In recent years, the City has reexamined its broad range of financial responsibilities, including procurement, and has considered delaying the adoption of new policies until the landscape of these changes stabilizes. However, in its ongoing commitment to continuous improvement, the City has determined that adopting purchasing and procurement policies that address the majority of the City’s procurement decisions is the most effective course of action. These policies will be subject to ongoing refinement and updates over time. The City remains receptive to insights and recommendations, such as those provided by the SAO, which contribute to the enhancement of its processes. Anticipated date to complete the corrective action: April 2025.
View Audit 346438
Finding 528315 (2023-003)
Material Weakness 2023
Georgia Association of Conservation Districts, Inc.
GA
Matching / Level of Effort / Earmarking Reporting
2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those...
2020-04: Material noncompliance with terms and conditions of Federal awards in regards to reporting. Auditee did not have Single Audits completed for fiscal years ending December 31, 2018 and December 31, 2019 until August 2023 and November 2024, respectively. Federal expenditure for each of those years exceeded $750,000. Name of contact person: Katie Sponberger, Executive Director Corrective Action: The Board of Directors and Management have met and voted to have the fiscal years that are not in compliance audited in accordance with 2 CFR 200, Subpart F. Proposed completion date: The Association has engaged a CPA firm to conduct the required single audits for the fiscal years not in compliance. The December 31, 2018 required single audit was completed on August 25, 2023. The December 31, 2019 required single audit was completed on November 20, 2024.
View Audit 346370
Finding 528313 (2023-001)
Significant Deficiency 2023
Georgia Association of Conservation Districts, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to c...
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 346370
Finding 528257 (2023-002)
Material Weakness 2023
Casita Park Housing Development Fund Corporation
NY
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating ac...
Finding 2023-002 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $10,665. b. Action(s) Taken or Planned on the Finding Management will transfer $10,665 from the operating account in order to fully fund the tenant security deposits account.
View Audit 346289 Questioned Costs: $1
Finding 528256 (2023-001)
Material Weakness 2023
Casita Park Housing Development Fund Corporation
NY
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on th...
Finding 2023-001 a. Condition During the year ended September 30, 2023, the project paid insurance expenses in the amount of $4,247 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of September 30, 2023 is $53,397. b. Action(s) Taken or Planned on the Finding Because the PRAC contracts expire in April there is a delay in receiving subsidy monies until the renewals are approved. Insurance costs for this entity continue to increase exponentially, creating a financial burden on the project. To ensure the policies don’t cancel we will have the entity with the most money pay the bill and have the other PRAC projects reimburse. In 2023/2024 the PRACs are now on a five-year renewal so there should not be a delay in receiving subsidy monies. Thus, going forward, we do not anticipate this being an issue as long as the subsidy monies aren’t delayed and the rent increases are substantial enough to cover the large increases in insurance renewal premiums. The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $53,397 was repaid back to the Corporation.
View Audit 346289 Questioned Costs: $1
Luis A Ferre Foundation
PR
Reporting
To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be acce...
To address the identified issues, The Luis A. Ferré Foundation, Inc. is implementing the following corrective actions: 1. Establishment of a Grant Compliance Calendar & Reminder System (i) A centralized calendar will track all grant deadlines and reporting requirements and this calendar will be accessible and managed by at least 3 employees or more. (ii) Automated email reminders will be set at 30, 15, and 5 days before each deadline and these alerts will be received by at least 3 employees or more. (iii) Responsibilities for monitoring the calendar will be assigned to key personnel. 2. Designation of a Compliance Officer (i) A dedicated staff member will be assigned to oversee compliance with grant reporting. (ii) This individual will be responsible for monitoring deadlines, ensuring timely submissions, and coordinating internal reviews with development, finance and director’s office (iii) The Compliance Officer will conduct monthly check-ins with relevant departments to confirm progress on upcoming reports. 3. Implementation of a Pre-Submission Review Process (i) Reports will be prepared and reviewed internally at least one week before the submission deadline (ii) A checklist will be developed to verify accuracy and completeness before final submission. (iii) A second reviewer will be assigned to cross-check compliance with grant requirements. (iv) Feedback from the review process will be documented and shared with staff for continuous improvement. 4. Staff Training on Grant Compliance (i) Training sessions will be conducted annually to educate staff on grant reporting requirements.(ii) New employees with grant management responsibilities will receive onboarding training specific to compliance procedures. (iii) Training materials will be updated regularly to reflect any changes in reporting standards. (iv) Staff will be required to complete a short assessment after training to ensure comprehension of compliance expectations. 5. Strengthening Internal Controls (i) A formalized policy document will be developed outlining grant reporting procedures. (ii) Reports will be logged in a shared system where progress can be tracked in real-time. (iii) Quarterly audits of compliance with reporting deadlines will be conducted, with findings reported to senior leadership.
View Audit 346257
Finding 528196 (2023-005)
Material Weakness 2023
Will County Regional Office of Education
IL
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.334
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, ...
Inadequate Controls Over Expenditures Condition: During our testing of a sample of 40 expenditures of McKinney Education for Homeless Children grant funds by the Regional Office of Education #56, we noted that six expenditures totaling $52,005 did not have any supporting documentation. In addition, for those expenditures with supporting documentation, none of the invoices were stamped “paid”. During our testing of an additional sample of 40 expenditure transactions of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ No documentation was available for four expenditures ∙ No supporting invoices, but only purchase orders, were available for three expenditures ∙ One invoice was not stamped “paid”. Plan: We agree with the finding. Expenditures of federal funds will be more closely monitored, more adequately supported, and paid invoices will be marked as paid. Uniform Guidance will be more closely followed. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254 Questioned Costs: $1
Finding 528195 (2023-004)
Material Weakness 2023
Will County Regional Office of Education
IL
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine ...
Inadequate Controls Over Payroll Condition: During our testing of a sample of four payroll transactions from the McKinney Education for Homeless Children grant, we noted that time sheets or time and effort reports were not available for any employees tested. As a result, we were unable to determine the accuracy of the payments to those employees. During our testing of an additional sample of 40 payroll transactions covering 29 employees and 10 pay periods of the Regional Office of Education #56 for purposes of testing controls over financial reporting, we noted the following: ∙ Contracts specifying gross pay could not be provided for six employees ∙ Three employee contracts lacked approval by the Regional Superintendent ∙ Twelve payroll transactions were not supported by timesheets ∙ Timesheets for four payroll transactions lacked supervisory approval ∙ The Payroll Payment Authorization form for one pay period was not approved by the Regional Superintendent. During our testing of salary expenditures, we noted that total wages reported on the quarterly Form 941s for the year were $152,269 less than salary expenditures reported in the general ledger accounts. Regional Office of Education #56 personal could not explain the variance or provide a reconciliation of Form 941 amounts to the general ledger. P lan: We agree with the finding. The new CFO/CPA will ensure contracts support the payroll and that rates have approval and a rationale; timesheets are approved and maintained properly; payroll is approved by the Regional Superintendent prior to payroll; and, that 941's are reconciled to the general ledger. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Dr. Lisa Caparelli-Ruff, Regional Superintendent
View Audit 346254
Finding 528174 (2023-003)
Significant Deficiency 2023
Williamson Health and Wellness Center, Inc.
WV
Reporting Internal Control / Segregation of Duties § 200.512
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for fi...
Contact Person: Crystal Branham, Interim CFO. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: December 31, 2024
View Audit 346224
Village of Clayton, New York
NY
Reporting
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and requi...
The Village procured a new audit firm in January 2024 to complete its past audits and submissions for fiscal years 2022 and 2023. Upon submission of these reports, the Village will be up to date through May 31, 2023 with its filings. The Village is expected to have its May 31, 2024 audit and required submissions completed on time, by February 28, 2025.
View Audit 346172
Finding 527000 (2023-001)
Significant Deficiency 2023
The United Way of Youngstown and the Mahoning Valley
OH
Allowable Costs / Cost Principles Reporting
Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the ci...
Management is writing to outline a corrective action plan regarding the late filing of the Schedule of Expenditures of Federal Awards (SEFA). This plan aims to address the issues that led to the delay and to implement measures to prevent future occurences. 1. Identification of Issues: Review the circumstances that contributed to the late filing, including any staffing shortages, miscommunication, or unforseen challenges. 2 Immediate Actions Taken: Complete the SEFA and submit it to the appropriate federal agency. 3. Preventative Measures: Establish a timeline for the preparation and submission of the SEFA, including key milestones and deadlines. Assign specific responsibilities to team members to ensure accountability in the preparation process. Implement a checklist to verify that all necessary documentation and approvals are obtained in a timely manner. 4. Monitoring and Review: Schedule regular check-ins to monitor progress on the SEFA preparation and address any issues promptly. Conduct a review after the next filing period to assess the effectiveness of the corrective actions and make adjustments as necessary.
View Audit 346103
Finding 526909 (2023-001)
Material Weakness 2023
Oficina Del Procurador De Las Personas De Edad Avanzada
PR
Subrecipient Monitoring Material Weakness Reporting § 200.512
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla V...
As we mentioned in the SA 2022 Corrective Action Plan, we have been working with Unified Contracts which is helping us achieve our goal. We will continue with a Unified Contract to ensure that SA 2024 can be released on or before June 2025. Lead Person for Action Item Completion: Miguel A. Padilla Vázquez (Director of Administration)
View Audit 346029
Finding 526850 (2023-002)
Material Weakness 2023
Edna Martin Christian Center, Inc.
IN
Subrecipient Monitoring Reporting Material Weakness § 200.305 § 200.502 § 200.510
A grant manager and grant-financial coordinator have been hired to work with the finance team to communicate the whole gamut of applicable elements of ASC 606. Also, we are purchasing a grant management system—not a manual Excel sheet- that can scan grants and identify conditions and restrictions.
A grant manager and grant-financial coordinator have been hired to work with the finance team to communicate the whole gamut of applicable elements of ASC 606. Also, we are purchasing a grant management system—not a manual Excel sheet- that can scan grants and identify conditions and restrictions.
View Audit 345960
Finding 526810 (2023-003)
Significant Deficiency 2023
Eastern Area Workforce Development Board
NM
Reporting Internal Control / Segregation of Duties Significant Deficiency § 200.512
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been su...
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action: EAWDB agrees that the single audit reporting package has not been submitted in a timely manner. EAWDB has engaged a third-party accounting firm and made staff duty changes to address the timely submission of accounting information. Due Date of Completion: March 31, 2025 Responsible Party(ies): General Administrator, Executive Director, third-party accounting firm
View Audit 345892
Finding 526792 (2023-003)
Significant Deficiency 2023
Birmingham Jefferson County Transit Authority
AL
Reporting Significant Deficiency § 200.512
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fu...
In 2023, the Authority continued to face challenges with staffing shortages and turnover in key financial positions. These challenges resulted in delays in performing and completing accounting functions and issuing financial statements in a timely manner. However, Finance Department is now almost fully staffed, and our accounting professionals possess the talent and experience to ensure accounting functions and processes are performed and completed in a timely matter. We now have the following accounting positions filled — Accounting Manager, Accounting Supervisor, and Senior Accountant. Furthermore, we have advertised and expect to soon fill the position of Controller. Filling these positions and elevating the talent level have resulted in immediate enhancements in financial reporting and will enable the Authority to submit the reporting package to the Federal Audit Clearinghouse by the prescribed due date.
View Audit 345835
County of Bradford, Pennsylvania
PA
Subrecipient Monitoring Reporting
Planned corrective Action: Bradford County will prepare an updated Subrecipient agreement and initiate a monitoring program to follow DHS Single audit requirements. Person Responsible: Michelle Shedden, Chief Clerk Anticipated Completion Date: 6/1/2025
Planned corrective Action: Bradford County will prepare an updated Subrecipient agreement and initiate a monitoring program to follow DHS Single audit requirements. Person Responsible: Michelle Shedden, Chief Clerk Anticipated Completion Date: 6/1/2025
View Audit 345545
Finding 526564 (2023-004)
Material Weakness 2023
Doral Academy of Northern Nevada
NV
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned sta...
Corrective Action Plan: Due to unexpected turnover, a secondary review was not performed to verify the preparation of the ESSER reporting. To strengthen the oversight of financial management of the School, Academica Nevada, the School’s management company, filled all open positions and realigned staff responsibilities to reduce individual workloads and provide additional oversight and review. In addition, a financial controller has been added to ensure that secondary reviews occur on all required filings and reconciliations. Personnel Responsible for Corrective Action: Nachum Golodner, Academica Director of Accounting Anticipated Completion Date: June 30, 2024
View Audit 345521
Finding 526546 (2023-005)
Material Weakness 2023
Dunseith Public School District No. 1
ND
Internal Control / Segregation of Duties Cash Management Reporting
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
Contact Person Evan Peltier Planned Corrective Action Dunseith Public School Dist. #1 will implement the recommendation from Brady Martz. Planned Completion Date The planned completion date is June 30, 2025.
View Audit 345466
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