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Corrective Action Plans

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Council on American-Islamic Relations, California
CA
Subrecipient Monitoring Reporting
Corrective Actions Taken or Planned Management concurs with the finding and has already begun strengthening its reporting procedures to include the retention of submission confirmations as part of its grant documentation. Responsible person: Jackie Ramirez, Operations & Finance Associate Director ...
Corrective Actions Taken or Planned Management concurs with the finding and has already begun strengthening its reporting procedures to include the retention of submission confirmations as part of its grant documentation. Responsible person: Jackie Ramirez, Operations & Finance Associate Director Expected Implementation date: October 31, 2025.
View Audit 366115
Council on American-Islamic Relations, California
CA
Reporting § 200.302 § 200.502 § 200.510
Corrective Actions Taken or Planned Management concurs with the finding and is currently in the process of updating the accounting system to incorporate grant-specific specific tracking codes to further align with federal reporting standards. As part of a layered approach to internal controls, Excel...
Corrective Actions Taken or Planned Management concurs with the finding and is currently in the process of updating the accounting system to incorporate grant-specific specific tracking codes to further align with federal reporting standards. As part of a layered approach to internal controls, Excel worksheets will continue to be used as a supplementary monitoring tool, providing an additional cross-check to the system-generated reports. Responsible person: Jackie Ramirez, Operations & Finance Associate Director Expected Implementation date: November 20, 2025
View Audit 366115
Shoshone County Fire District No. 1
ID
Reporting Special Tests & Provisions § 200.512
Audit should be completed timely. Shoshone County Fire District No. 1 has taken steps to implement the recommendations. With the implementation of the hiring of an outside account to assist with year-end closing and provide training we will work to get back on schedule for the 9/30/2025 audit.
Audit should be completed timely. Shoshone County Fire District No. 1 has taken steps to implement the recommendations. With the implementation of the hiring of an outside account to assist with year-end closing and provide training we will work to get back on schedule for the 9/30/2025 audit.
View Audit 366112
Finding 576099 (2023-003)
Significant Deficiency 2023
Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC
PR
Reporting Significant Deficiency § 200.512
External auditors were contracted to update the financial statements for 2023, 2024 and 2025 is in process to prepare the single audit report in a timely manner.
External auditors were contracted to update the financial statements for 2023, 2024 and 2025 is in process to prepare the single audit report in a timely manner.
View Audit 366005
Finding 576098 (2023-002)
Material Weakness 2023
Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC
PR
Equipment & Real Property Management Material Weakness Reporting
Management will establish procedures to take and document a physical annual inventory and to maintain support for inventory distributions
Management will establish procedures to take and document a physical annual inventory and to maintain support for inventory distributions
View Audit 366005
Finding 576097 (2023-001)
Material Weakness 2023
Ministerio Buen Samaritano, Marc Marcos A. Rivera Córdova, INC
PR
Subrecipient Monitoring Material Weakness Reporting § 200.510
The closing process will be improved to perform detailed reviews of the closing process and to obtain reliable and complete general ledger.
The closing process will be improved to perform detailed reviews of the closing process and to obtain reliable and complete general ledger.
View Audit 366005
City of Hartwell, Georgia
GA
Subrecipient Monitoring Cash Management Material Weakness § 200.502 § 200.510
Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expe...
Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: The City of Hartwell recognizes its responsibility to prepare and present an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with Uniform Guidance. To address this finding, the City will implement formal written procedures for the preparation and review of the SEFA.
View Audit 365912
Partnership Homes, Inc.
NC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the ...
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2023-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2022 was submitted to the FAC on August 27, 2024. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.
View Audit 365850
Finding 575835 (2023-009)
Significant Deficiency 2023
County of Lycoming, Pennsylvania
PA
Student Financial Aid Subrecipient Monitoring Reporting
Finding 2023-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the n...
Finding 2023-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2022, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Corrective Action: The Controller’s office has new procedures in place to help facilitate the year end closing process so the audit can be completed in a timely manner. Responsible for Implementing Corrective Action: Controller’s Office Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.
View Audit 365806
Finding 575815 (2023-001)
Significant Deficiency 2023
Yeshiva Darkei Emunah
NY
Internal Control / Segregation of Duties Reporting School Nutrition Programs
Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the Dece...
Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the December 31, 2023 schedule of prior audit findings is discussed below. Finding 2023-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2023-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set 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, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. 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: 09/30/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their 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. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end December 31, 2025. Mr. Joel Stein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-356-2761. Contact Person Responsible for Corrective Action: Joel Stein, Executive Director
View Audit 365799
Finding 575776 (2023-003)
Significant Deficiency 2023
Lake Health District
OR
Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports.
View Audit 365747
Finding 575719 (2023-004)
Material Weakness 2023
Iowa City Community School District
IA
Internal Control / Segregation of Duties Material Weakness Reporting
Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal...
Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal Grant programs who will be responsible for grant related reporting or submissions. Prior to any filings, these will be reviewed by either the CFO or the Controller with the exception of nutritional related grants. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan by December of 2025.
View Audit 365701
Finding 575698 (2023-005)
Significant Deficiency 2023
Iowa City Community School District
IA
Reporting Procurement, Suspension & Debarment Significant Deficiency § 200.512
Identifying Number: 2023-005 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: The district is delinquent in completing annual audits. The district is working to become current on financial report...
Identifying Number: 2023-005 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Corrective Actions Taken or Planned: The district is delinquent in completing annual audits. The district is working to become current on financial reports, however it is unlikely that this will be completed for the FY25 audit. The districts goal is to be current with financial reporting deadlines with the fiscal year 2026 audited financial statements. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan, and will be completed by March 31, 2027.
View Audit 365701
Finding 575689 (2023-003)
Significant Deficiency 2023
Iowa City Community School District
IA
Reporting
Identifying Number: 2023-003 Finding: The district reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Corrective Actions Taken or Planned: The controller has communicated with staff regarding the importance of...
Identifying Number: 2023-003 Finding: The district reported expenditures on the fiscal year 2023 schedule of expenditures of federal awards (“SEFA”) that were incurred in other fiscal years. Corrective Actions Taken or Planned: The controller has communicated with staff regarding the importance of matching expenses to the proper periods. The accounts payable team has been notified to identify expenditures that require period adjustment, and these will be summarized, and reconciled against the accounts payable register to help ensure expenses are recorded in the proper period. Additionally, any expenses moved to a prior or subsequent period will have the proper reversing entries posted at the time of booking (Either the end of the previous year or beginning of the subsequent year as appropriate). Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan and will be completed by December 31, 2025.
View Audit 365701
Finding 575561 (2023-007)
Material Weakness 2023
Greenfield Exempted Village School District
OH
Reporting
Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the iss...
Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the issue and determine a resolution. I was able to expend the funds on a project approved for ESSER expenditures prior to all grant deadlines. DEW reopened the final expenditure reports allowing the district to correct the past reporting discrepancy. Per DEW emails and communications, the issue is resolved and closed. This issue was caused by the project cash requests not being made on regular intervals and the advance of federal funds from the general fund. The district now submits project cash requests on a monthly basis, to prevent request date overlap and does not advance federal funding from the general fund.
View Audit 365548
Juneau Economic Development Council
AK
Reporting Subrecipient Monitoring § 200.512
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.
View Audit 365539
Renville County
MN
Reporting § 200.512
Late Single Audit Submission 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Mangement will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Li...
Late Single Audit Submission 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Mangement will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, if the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monito Completion of CAP: The County Board will be monitoring the corrective action plan. Sincerely, Lisa Herges Count Administrator
View Audit 365408
County of Mariposa
CA
Reporting
2023-001 Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with...
2023-001 Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Responsible Individual: Luis Mercado, Auditor. Corrective Action Plan: The Auditor's Office will work with County departments to ensure federal expenditure information is accurate. Anticipated Completion Date: Fiscal Year 2024-2025.
View Audit 365406
Finding 575345 (2023-005)
Material Weakness 2023
Eldred Borough
NY
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to ...
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Borough’s Response: Eldred Borough has board oversight and will continue to do so. The Borough employees do cover duties of the other employee when necessary and will continue to do so. Bank Reconciliations will be signed by Council. Pay Requisitions are signed by Council and will continue to do so.
View Audit 365393
Finding 575341 (2023-004)
Material Weakness 2023
Eldred Borough
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
View Audit 365393
Finding 575337 (2023-003)
Material Weakness 2023
Eldred Borough
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
View Audit 365393
Finding 575294 (2023-002)
Significant Deficiency 2023
Kama'aina Care, Inc.
HI
Subrecipient Monitoring Reporting Significant Deficiency § 200.329
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.
View Audit 365320
Finding 575283 (2023-007)
Material Weakness 2023
Standing Rock Sioux Tribe
ND
Internal Control / Segregation of Duties Period of Performance Reporting
Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHE...
Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHEAP Director Estimated Completion Date: December 31, 2025
View Audit 365312
Finding 575271 (2023-009)
Material Weakness 2023
Standing Rock Sioux Tribe
ND
Reporting
Corrective Action Plan: The Tribe will develop a quarterly, semi-annual, and annual checklist with timelines to complete the federal financial reports to ensure timely submission. Person(s) Responsible: Ernestine Jamerson, Chief Finance Officer Estimated Completion Date: December 31, 2025
Corrective Action Plan: The Tribe will develop a quarterly, semi-annual, and annual checklist with timelines to complete the federal financial reports to ensure timely submission. Person(s) Responsible: Ernestine Jamerson, Chief Finance Officer Estimated Completion Date: December 31, 2025
View Audit 365312
Finding 575242 (2023-002)
Significant Deficiency 2023
Houston Regional Hiv/aids Resource Group, Inc.
TX
Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.332
2023-002 Compliance and Internal Controls over Subrecipient Fiscal Monitoring (Significant Deficiency) Corrective Action: In accordance with 2 CFR Section 200.332, The Resource Group as the pass-through entity will ensure subrecipient fiscal monitoring is completed in 2024 to ensure compliance with ...
2023-002 Compliance and Internal Controls over Subrecipient Fiscal Monitoring (Significant Deficiency) Corrective Action: In accordance with 2 CFR Section 200.332, The Resource Group as the pass-through entity will ensure subrecipient fiscal monitoring is completed in 2024 to ensure compliance with federal and state requirements. The Finance Director is responsible for oversight and administration of fiscal monitoring. Fiscal monitoring will be conducted at least annually in accordance with HRSA Monitoring Standards 45 CFR 74.51 and 45 CFR 75.352. As a pass-through entity, fiscal monitoring will include at minimum reviews of financial performance and compliance with federal and state statues, regulations and terms and conditions. The process will include desktop/remote verification of applicable financial policy and procedures and an onsite review. A standardized monitoring tool will be used to evaluate financial compliance. The fiscal monitoring observations will result in a monitoring report, disseminated to the subrecipient within 60 days of the onsite review. Progress to date: 1. To support the financial monitoring efforts, technical assistance was received on February 5-7, 2024, from the DSHS Fiscal Support and Oversight Department. The primary objective of the visit was to discuss financial monitoring requirements as it applies to state and federal regulations, statues and terms and conditions. The standardized monitoring tool was also evaluated for compliance. 2. The Finance Director developed and implemented a comprehensive fiscal monitoring schedule for calendar year 2024. In alignment with strengthened oversight practices, onsite fiscal reviews of subrecipients commenced in February 2024. As part of the enhanced monitoring approach, the testing period for subrecipient fiscal reviews was expanded beyond the standard scope to include transactions and activities from both Fiscal Year 2022 and Fiscal Year 2023. 3. As of September 2024, the Finance Director completed 100% of fiscal monitoring visits. a. Support Documentation: to establish additional guidelines for fiscal monitoring, the Fiscal Monitoring Policy was drafted and approved by the Board on November 18, 2024. 3 Responsible Party: Finance Director, Garland Thompson Date Complete: November 18, 2024
View Audit 365302
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