Corrective Action Plans

Finding 1161766 (2023-003)

Material Weakness 2023

IA

Reporting Material Weakness

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether...

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether a Single Audit is necessary and prepare a Schedule of Expenditures of Federal Awards as part of preparation for future audits.

View Audit 371700

Finding 1161765 (2023-002)

Material Weakness 2023

Community Coordinated Child Care

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance.

View Audit 371700

Finding 1161730 (2023-004)

Material Weakness 2023

American College of Medical Genetics and Genomics

MD

Reporting Significant Deficiency § 200.512

Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant sta...

Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant staffing changes within the accounting and finance department. First, the former internal CFO position was replaced by an external fractional CFO team following a thorough vetting process. The selected CFO team is led by a CPA and former auditor who understands internal control matters, processes, and procedures. As a part of a large national firm, the team has ample resources and has developed procedures for the monthly financial statement close to address the issues raised in this audit. Secondly, following the transition of the former Accounting Manager, we began recruiting for a Director of Finance position. This role will serve as the organization’s controller. We anticipate completing this recruitment effort and welcoming the new employee by Q3 2025. 2. Executive Oversight: Since Q2 2024, the COO and CEO have been more actively involved in the financial management of the organization. This has included effectively engaging department directors in the development and oversight of their respective budgets, reviewing financial reports monthly, and keeping the Board of Directors informed of fiscal matters on a regular basis. 3. Process Improvements: During the staffing changes mentioned above, it became clear that the organization lacked or had outdated protocols for many accounting functions. We are working to update/develop policies and procedures for the respective business processes. The updated financial manual will be available for staff to reference to ensure standard processes are followed in the future.

View Audit 371680

Finding 1161625 (2023-001)

Material Weakness 2023

Lucille Clark Housing Development Corporation

NY

HUD Housing Programs Special Tests & Provisions Reporting

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Nu...

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Number: Current Findings on the Schedule of Findings, Questioned Costs and Recommendations: Finding 2023-001 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 $1,712. b. Action(s) Taken or Planned on the Finding Management will transfer $1,712 from the operating account in order to fully fund the tenant security deposits account.

View Audit 371487

Finding 1161622 (2023-004)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2025, and future years.

View Audit 371485

Finding 1161621 (2023-002)

Material Weakness 2023

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year en...

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year ended June 30, 2023 was not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Cause of Condition: During the year in question, the City experienced employee turnover in the Finance Department and the City did not have an assigned coordinator to insure that the audit was completed and submitted timely. Effect of Condition: The City is not in compliance with federal and state reporting requirements. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City concurs with the finding. During the audit year in question, the City experienced a significant turnover in multiple key financial positions. The significant turnover severely hampered the City’s ability to compile and complete the financial reports and submissions by the required federal and state deadlines. The City recently completed its audits of the financial statements and federal awards for the fiscal year ended June 30, 2023. While there are still key financial positions with vacancies, the City is confident that future reports will be submitted in a timely manner. The City has engaged a public accounting firm and plans to begin its audit for the fiscal year ended June 30, 2024, presently.

View Audit 371480

Finding 1161569 (2023-002)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Reporting § 200.512

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report dat...

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Person responsible for Correction Action: Cristian Duarte, President & CEO Planned Corrective Action: We will submit the Single Audit report to the Federal Audit Clearinghouse (FAC) within the required timeframe. Anticipated Completion Date: On or before nine months after next fiscal year ended June 30, 2024.

View Audit 371446

Finding 1161444 (2023-003)

Material Weakness 2023

Collegeville Borough

PA

Reporting Material Weakness

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161443 (2023-002)

Material Weakness 2023

Collegeville Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161442 (2023-001)

Material Weakness 2023

Collegeville Borough

PA

Internal Control / Segregation of Duties Reporting

Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161375 (2023-002)

Material Weakness 2023

New Kensington Community Development Corporation

PA

Reporting § 200.512

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Mana...

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director

View Audit 371253

Finding 1161347 (2023-010)

Material Weakness 2023

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 371240

Finding 1161346 (2023-009)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329 § 200.332

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161334 (2023-003)

Material Weakness 2023

Central Community Transit

MN

Reporting

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. ...

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

View Audit 371232

Finding 1161289 (2023-001)

Material Weakness 2023

Ozark County Missouri

MO

Reporting § 200.512

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000...

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar year 2023. We have now implemented procedures to ensure an audit is obtained in sufficient time to meet the 9-month Data Collection Form entry into the Federal Audit Clearing House requirement, if the County exceeds the reporting threshold in future years.

View Audit 371212

Finding 1161283 (2023-003)

Material Weakness 2023

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 371205

Finding 1161181 (2023-004)

Material Weakness 2023

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implement...

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 371181

Finding 1161156 (2023-001)

Material Weakness 2023

City of Merced

CA

Reporting

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness i...

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control Views of Responsible Officials and Corrective Action Plan: In this instance, the program’s listing number was not updated to reflect the most recent amendment announced by the federal government. While listing numbers typically remain unchanged once assigned to a program, an exception occurred in this case and was not identified due to prior practices. In response, the Finance Management Team has established new procedures and directed responsible staff to periodically review federal guidelines and implement any necessary updates in the City's system to ensure compliance and accuracy including change in the listing numbers. Responsible Individual(s): Finance Management Team City of Merced Anticipated Completion Date: October 02, 2025

View Audit 371169

Finding 1161105 (2023-001)

Material Weakness 2023

The Imagine Institute

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 371102

Finding 1161091 (2023-006)

Material Weakness 2023

East Tallahatchie School District

MS

Reporting Internal Control / Segregation of Duties § 200.512

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control sys...

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161083 (2023-003)

Material Weakness 2023

Mid-Columbia Children's Council, INC

OR

Reporting

MCCC has implemented check list for various federal reporting required to be completed at different times during fiscal year. Person responsible: Finance Director-Collice Martens Timing for implementation: Fiscal Year 23-24

View Audit 371076

Finding 1161045 (2023-003)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes.

View Audit 371017

Finding 1161011 (2023-002)

Material Weakness 2023

Center for International Private Enterprise, Inc.

DC

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.318

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This pr...

Views of Responsible Officials: Management is implementing a new oversight and monitoring program that trains third-party contractors, qualifies them to do business with CIPE, and terminates the relationship for non-compliance with the terms, conditions and specifications of their contracts. This program will be managed by the Legal and Compliance Department with significant support from the Grants Management department. Refined contractual language with third party contractors will require the submission of accurate and timely reports before any payments are made to contractors. In 2026, CIPE will institute an internal process staffed by multi-functional teams to perform site visits and audits, in line with the requirements of the new oversight and monitoring program.

View Audit 371017

Finding 1160959 (2023-002)

Material Weakness 2023

City of Easton

PA

Reporting

The City anticipates being able to complete the next audit timely which will lead to a timely submission of the data collection form.

View Audit 370989

Corrective Action Plans

Filters