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Corrective Action Plans

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Finding 516271 (2023-002)
Significant Deficiency 2023
Blackbelt Unincorporated Wastewater Program
AL
Reporting Internal Control / Segregation of Duties
The Program engaged a qualified CPA firm for the Single Audit as soon as possible and the report was submitted as soon as possible. Individual(s) Responsible Sherry Bradley Completion Date Plan has been implemented as soon as possible.
The Program engaged a qualified CPA firm for the Single Audit as soon as possible and the report was submitted as soon as possible. Individual(s) Responsible Sherry Bradley Completion Date Plan has been implemented as soon as possible.
View Audit 334090
Puerto Rico Integrated Transit Authority
PR
Reporting § 200.512
To address these issues, the newly appointed Director has implemented procedures to ensure the timely closing of accounting recrds, subsidiaries, and reconciliations, following procedures in place including ATI-0001-2025 (Accounting and Finance Operations), ATI -0002-2015 (Period End Procedures), an...
To address these issues, the newly appointed Director has implemented procedures to ensure the timely closing of accounting recrds, subsidiaries, and reconciliations, following procedures in place including ATI-0001-2025 (Accounting and Finance Operations), ATI -0002-2015 (Period End Procedures), and ATI-0005-2015 (accounts Payable). These efforts include establishing a structured closing schedule, standardizing record maintenance processes, and enhancing reconciliation protocols. Additional measures such as improving the tracking and archival of financial records have also been introduced. Furthermore, a team consisting of both internal staff and external consultants has been assigned to support these inititives and facilitate the timely completion of the Single Audit process.
View Audit 334058
Finding 516134 (2023-002)
Material Weakness 2023
Kalama School District
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District No. 402 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Fed...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Kalama School District No. 402 September 1, 2022 through August 31, 2023 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-002 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: James Capen Director of Business Services 360-673-5282 Corrective action the auditee plans to take in response to the finding: The Kalama School District has taken the following steps to ensure that we are currently in compliance, and will continue to stay in compliance, with the Davis-Bacon Act; 1. All new contractors and existing contractors covered by the Davis-Bacon Act will submit certification attesting to compliance of prevailing wage requirements. 2. District staff will review the State Labor and Industries prevailing wage and certification website on a weekly basis when work is performed or collect a certified payroll record from the contractor on a weekly basis. 3. All new staff that have purchasing or financial oversight will be trained on these procedures when hired and on an ongoing basis. Anticipated date to complete the corrective action: 7-26-24
View Audit 333974
National Association of Police Athletic/activities Leagues, Inc.
DC
Reporting Internal Control / Segregation of Duties § 200.512
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting de...
Management’s Response: Management acknowledges the delay in submission and is taking corrective action to address the issue. Steps include improving internal controls, implementing a detailed timeline for the audit process, etc. Management is committed to ensuring future compliance with reporting deadlines.
View Audit 333940
Finding 516078 (2023-001)
Significant Deficiency 2023
Chesapeake Hospital Authority
VA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
2023-001 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and dat...
2023-001 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: J. Neal Bolton, Director of Revenue Management & Budget Shemaine Rose, Controller Anticipated Completion Date: December 2024 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2023, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2024. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
View Audit 333892
Finding 516077 (2023-003)
Significant Deficiency 2023
Thief River Falls Regional Airport Authority
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Joe Hedrick, Manager Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audi...
Name of Contact Person Responsible for Corrective Action: Joe Hedrick, Manager Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The late audit report was beyond the control of the Airport Authority. The Airport Manager will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2024
View Audit 333882
Finding 516060 (2023-002)
Material Weakness 2023
Red Oak Community School District
IA
Internal Control / Segregation of Duties Reporting
The District now has one less office employee and are initiating additional separation of duties such as mail opening, check and deposit handling, and additional cross handling on outgoing checks.
The District now has one less office employee and are initiating additional separation of duties such as mail opening, check and deposit handling, and additional cross handling on outgoing checks.
View Audit 333830
Finding 515976 (2023-005)
Significant Deficiency 2023
The National Judicial College
NV
Reporting Internal Control / Segregation of Duties
Shifts in operational priorities during the Spring and Summer of 2024, led to resource conflicts that hindered the audit process during critical periods. These changes, driven by direction from the Board of Trustees created unforeseen challenges that affected the timely completion of certain audit-r...
Shifts in operational priorities during the Spring and Summer of 2024, led to resource conflicts that hindered the audit process during critical periods. These changes, driven by direction from the Board of Trustees created unforeseen challenges that affected the timely completion of certain audit-related tasks. The College is committed to accelerating the fieldwork of future audits to ensure it is better prepared to handle unscheduled resource demands that may lead to delays in the audit process. In addition, the College, the auditors and the Audit Chair will meet to establish a timeline and dates for the audit planning and preparation, completion of the audit field work and the submission of the audited report. Patrick Grimes is the individual responsible for oversight of this corrective action plan.
View Audit 333783
Finding 515974 (2023-003)
Significant Deficiency 2023
The National Judicial College
NV
Allowable Costs / Cost Principles Reporting § 200.327 § 200.328
Personnel changes, including the introduction and departure of a new Director of Grants position, resulted in vulnerabilities in the College’s master calendar strategy, leading to missed deadlines in isolated and unique circumstances. To mitigate this situation, the College will implement a new mas...
Personnel changes, including the introduction and departure of a new Director of Grants position, resulted in vulnerabilities in the College’s master calendar strategy, leading to missed deadlines in isolated and unique circumstances. To mitigate this situation, the College will implement a new master calendar policy that includes cross-checks to ensure that critical deadlines are met and to provide better oversight of key dates. In addition, we will create a backup resource who will be granted access to Grant Solutions system. In addition, the College will seek written documentation to any amendments related to filing deadlines. Patrick Grimes is the individual responsible for oversight of this corrective action plan.
View Audit 333783
Mercer County
NJ
Reporting § 200.430
County management will implement a corrective plan within 45 days of this report.
County management will implement a corrective plan within 45 days of this report.
View Audit 333751
Finding 515896 (2023-003)
Material Weakness 2023
Mercer County
NJ
Reporting
County management will implement a corrective plan within 45 days of this report.
County management will implement a corrective plan within 45 days of this report.
View Audit 333751
Finding 515890 (2023-002)
Significant Deficiency 2023
Mercer County
NJ
Allowable Costs / Cost Principles Reporting
County management will implement a corrective plan within 45 days of this report.
County management will implement a corrective plan within 45 days of this report.
View Audit 333751
Finding 515861 (2023-001)
Significant Deficiency 2023
Mercer County
NJ
Reporting
County management will implement a corrective plan within 45 days of this report.
County management will implement a corrective plan within 45 days of this report.
View Audit 333751
Finding 515851 (2023-002)
Significant Deficiency 2023
Roseau County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: County Board and Martha Monsrud, County Auditor/Recorder/Treasurer Corrective Action Planned: The program Roseau County used for construction projects allowed the inputting of information but would not alow reports to be run. The program has...
Name of Contact Person Responsible for Corrective Action: County Board and Martha Monsrud, County Auditor/Recorder/Treasurer Corrective Action Planned: The program Roseau County used for construction projects allowed the inputting of information but would not alow reports to be run. The program has been updated and ongoing personal trainings are taking place. Anticipated completion date: December 31, 2024
View Audit 333719
Finding 515708 (2023-001)
Significant Deficiency 2023
Imagine Housing and Affiliates
WA
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Finding 2023-001: For the years ending December 31, 2023 and 2022, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Col...
Finding 2023-001: For the years ending December 31, 2023 and 2022, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and recommendation. Action(s) taken or planned on the finding: The Data Collection Form for the year ended December 31, 2022, was submitted on November 19, 2024. For the year ended December 31, 2023, the Data Collection Form will be submitted as soon as possible.
View Audit 333576
Finding 515705 (2003-001)
Significant Deficiency 2023
Biostl
MO
Subrecipient Monitoring Reporting Significant Deficiency
Personnel Responsible For Corrective Action: Mike Higgins, Vice President of Development, Taylor McCabe, Director of Grants Management, and Finance Lead, Tia Newcom Anticipated Completion Date: Expected completion by December 31, 2024Corrective Action Plan: The audit identified that FFATA (Federal F...
Personnel Responsible For Corrective Action: Mike Higgins, Vice President of Development, Taylor McCabe, Director of Grants Management, and Finance Lead, Tia Newcom Anticipated Completion Date: Expected completion by December 31, 2024Corrective Action Plan: The audit identified that FFATA (Federal Funding Accountability and Transparency Act) subaward reports were not submitted properly or on time for first-tier subawards of $30,000 or more. The deficiency was attributed to a lack of awareness of this requirement and the absence of specific internal controls to ensure timely reporting to the Federal Subaward Reporting System (FSRS). To address this finding and establish compliance with 2 CFR Part 170, BioSTL has implemented additional measures and expanded policies and procedures to ensure timely reporting to the FSRS. To ensure the highest compliance, BioSTL has incorporated the standard federal FFATA form as an exhibit within the subawardee contracts, ensuring timely collection of necessary data. This incorporation not only enables the direct gathering of general information within the contract but also includes the requirement for subawardees to complete and sign the standard FFATA form. This approach is paired with additional training and education for both BioSTL’s Grant Management personnel, Program Directors, and the leadership team within subawardee organizations, ensuring that all parties are fully aware of the initial and any ongoing reporting requirements. Through the formalized contractual process, BioSTL has implemented enhanced internal controls by requiring supervisory review and approval at multiple levels. Submitted FFATA documentation will undergo review by the Program Director managing the grant, the Director of Grants Management, and the Vice President of Development, ensuring thorough oversight and compliance at each step. To support this process, BioSTL has implemented an Airtable-based compliance reminder system to automate notifications related to FFATA form submissions. Automated reminders will be sent to both pass-through partners and relevant program staff, reminding them to complete the annual FFATA form submission. Notifications will be issued on September 1st as a 30-day advance notice and again on September 15th, with a final submission deadline to BioSTL set for September 30th of each year. These reminders ensure proactive follow-up and help maintain annual compliance. BioSTL will also ensure that both Program Directors and the Grants Department thoroughly review all submitted FFATA documents, reinforcing accuracy and adherence to reporting timelines.
View Audit 333569
Finding 515681 (2023-001)
Significant Deficiency 2023
Word of Hope Ministries, Inc.
WI
Internal Control / Segregation of Duties Reporting
The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
View Audit 333495
Puerto Rico Metropolitan Bus Authority
PR
Reporting § 200.512
As of 2017, the Puerto Rico Treasury Deparment decreed that all government agencies are required to submit their financial statement for review before making it official, In order to complete and submit the Single Audit Report, the Authority is also required to included information on retirees, thei...
As of 2017, the Puerto Rico Treasury Deparment decreed that all government agencies are required to submit their financial statement for review before making it official, In order to complete and submit the Single Audit Report, the Authority is also required to included information on retirees, their post-emplymnet benefits and their pension. These new requiremt as mentined above are extremely delay in completion of the reports.
View Audit 333456
Finding 515600 (2023-001)
Material Weakness 2023
Aha MacAv Housing Entity
AZ
Material Weakness Reporting
Management's Response: The Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. The Housing Entity will do its best to implement control for filing of financial reporting prior to the deadline(s). Es...
Management's Response: The Housing Entity will adhere, and practice set forth in the Financial Management Policy and Procedures, 8. Finance Reporting (a) Reports to Grant Agencies. The Housing Entity will do its best to implement control for filing of financial reporting prior to the deadline(s). Estimated Completion Date: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Again, the Housing Entity will do its best to implement control for filing of financial reporting prior to the deadline(s). Responsible Party: Executive Director and Bookkeeper.
View Audit 333345
Finding 515588 (2023-006)
Significant Deficiency 2023
The Salvation Army Columbus Area Services
OH
Reporting
Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS ...
Recommendation: We recommend that the organization provide proper training in compiling and preparing the Schedule of Expenditures of Federal Awards which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded. Response: SAS AR specialists will be properly trained in compiling and preparing the SEFA, including the correct identification of all signed contracts.
View Audit 333308
Finding 515587 (2023-005)
Significant Deficiency 2023
The Salvation Army Columbus Area Services
OH
Reporting § 200.512
Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Respo...
Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Response: The delinquent single audit reporting package and data collection form will be filed in December 2024. Going forward, we will work with the external audit firm to ensure that their required grant testing is completed, and the single audit reports included with the single audit reporting package, as well as the required data collection form is submitted to the Federal Audit Clearinghouse within the required or extended due date each year.
View Audit 333308
Finding 515547 (2023-004)
Material Weakness 2023
Unity Health Care, Inc.
MD
Reporting § 200.512
Management Response #2023-004: Due to staffing shortages and turnover, the company lacked sufficient personnel to adequately monitor or document grant activities which led to the delay in timely filing of the audit with the Federal Audit Clearinghouse. Corrective Action Plan: The following actions ...
Management Response #2023-004: Due to staffing shortages and turnover, the company lacked sufficient personnel to adequately monitor or document grant activities which led to the delay in timely filing of the audit with the Federal Audit Clearinghouse. Corrective Action Plan: The following actions have been implemented to address the issue: • The finance team redefined and expanded roles to designate specific staff members whose primary responsibility is to monitor and manage all grant activities. • The finance team developed Project Budget Reports for each federal award. These reports include a detailed budget, monthly expenses, and monthly revenue (drawdowns). The reports will be reviewed and reconciled by both the grants administration staff and the finance team on a monthly basis to ensure alignment with allocated costs. This process ensures compliance with grant regulations and supports the timely reconciliation of grants, which is crucial for year-end reporting, preparation of the Federal Financial Reports (FFRs), SEFA, audit preparations, and data collection for the Federal Audit Clearinghouse (FAC). Responsible Party: Tamara Barnes, CFO
View Audit 333283
Finding 515487 (2023-120)
Significant Deficiency 2023
State of Arizona
AZ
Subrecipient Monitoring Internal Control / Segregation of Duties Student Financial Aid
Assistance listing number and program name: 93.658 Foster Care—Title IV-E 93.658 COVID-19 - Foster Care—Title IV-E Agency: Arizona Department of Child Safety (DCS) Name of contact person and title: Emilio Gonzales, DCS Audit Administrator Anticipated completion date: Fiscal Year 2025 Agency’s Respo...
Assistance listing number and program name: 93.658 Foster Care—Title IV-E 93.658 COVID-19 - Foster Care—Title IV-E Agency: Arizona Department of Child Safety (DCS) Name of contact person and title: Emilio Gonzales, DCS Audit Administrator Anticipated completion date: Fiscal Year 2025 Agency’s Response: Concur The Department will comply with the Federal Funding Accountability and Transparency Act (FFATA) and Federal Uniform Guidance regulations in accordance with the Department’s Grant policies and procedures. As of November 2024, the Department worked with the federal agency to resolve the inability to submit outstanding subaward information prior to January 2024. The FFATA reporting was completed for fiscal years 2024, 2023, 2022 and 2021. The Department will also continue to follow its policies and procedures for reporting subaward actions, as required.
View Audit 333243
Finding 515480 (2023-121)
Material Weakness 2023
State of Arizona
AZ
Reporting Subrecipient Monitoring
Assistance listing number and program name: 93.268 Immunization Cooperative Agreements 93.268 COVID-19 - Immunization Cooperative Agreements 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ...
Assistance listing number and program name: 93.268 Immunization Cooperative Agreements 93.268 COVID-19 - Immunization Cooperative Agreements 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.323 COVID-19 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Agency: Arizona Department of Health Services (ADHS) Name of contact person and title: Lora Andrikopoulos, ADHS Grants Administrator Anticipated completion date: June 30, 2025 Agency’s Response: Concur ADHS will continue to work with the CQI Team, Financial Services - Assurance Team, Procurement, Finance Managers, Other internal partners, and Grants to update the process of FFATA. The process moving forward will include a communication plan, updates to the current standard work, the creation of new standard work if necessary for the subaward communication process, and additional training.
View Audit 333243
Finding 515471 (2023-133)
Significant Deficiency 2023
State of Arizona
AZ
Internal Control / Segregation of Duties Eligibility Reporting
Assistance listing number and program name: 93.778 Medicaid Assistance Program (part of the Medicaid Cluster 93.778 COVID-19 Medicaid Assistance Program Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of B...
Assistance listing number and program name: 93.778 Medicaid Assistance Program (part of the Medicaid Cluster 93.778 COVID-19 Medicaid Assistance Program Agency: Arizona Health Care Cost Containment System (AHCCCS) Name of contact person and title: Jeff Tegen, Assistant Director, AHCCCS Division of Budget and Finance Anticipated completion date: December 31, 2024 Agency’s Response: Concur AHCCCS concurs with the finding in this audit and would like to note this finding is related to no notice of disenrollment being mailed to a deceased member, and not related to enrollment ineligibility. AHCCCS Division of Member and Provider Services (“DMPS”) will identify the standard process for notification that should have been followed for this case. Once the root cause of the issue has been established, AHCCCS will assess current processes and procedures, as appropriate, to address this issue.
View Audit 333243
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