Corrective Action Plans

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To properly ensure internal controls, all segregation of duties will be documented beyond what is currently being done. For additional oversight of monthly reconciliation, it will be documented that this has had a secondary review. Additionally, a board member or another individual will review month...
To properly ensure internal controls, all segregation of duties will be documented beyond what is currently being done. For additional oversight of monthly reconciliation, it will be documented that this has had a secondary review. Additionally, a board member or another individual will review monthly bank statements, invoices, and related documentation. The board will review policy and focus on stricter internal controls to prevent any form of fraud.
2025-001 – ALN 14.871 – Housing Voucher Cluster – Eligibility – Payment Standards Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. D. Steele, Chief Executive...
2025-001 – ALN 14.871 – Housing Voucher Cluster – Eligibility – Payment Standards Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. D. Steele, Chief Executive Officer Projected Completion Date: December 31, 2026
Finding 2025-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management concurs with the finding. Although the related grant concluded during fiscal year 2025, the City will implement procedures to ensure that future federal...
Finding 2025-002: Insufficient Documentation of Management Review of Section 3 Quarterly and Annual Reporting Planned Corrective Action: Management concurs with the finding. Although the related grant concluded during fiscal year 2025, the City will implement procedures to ensure that future federal program reports, including any applicable Section 3 or similar compliance reports, are subject to documented management review and approval prior to submission. The procedures will require the preparer to provide each report and supporting documentation to City management for review, and evidence of approval, such as a signed review checklist, email approval, or electronic sign-off, will be retained in the grant files. The City Secretary will be responsible for ensuring that documented review and approval procedures are applied to future federal reporting requirements. Anticipated Completion Date: July 2026
Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA...
Management and the accounting team will review all contracts and the SEFA prior to the start of the FY26 audit ensuring ALN numbers agree to the contracts. If there is difficulty in locating an ALN number, staff will reach out to funders to ensure the appropriate ALN is noted prior to sending a SEFA to the auditor.
2025-002 Reporting The county implemented procedures to complete review of claims and reconciliations. Planned completion date for corrective action: December 31, 2025
2025-002 Reporting The county implemented procedures to complete review of claims and reconciliations. Planned completion date for corrective action: December 31, 2025
FINDING 2025-003 Sherry Lockard, 812-283-1500, slockard@townofclarksville.com A. Coronavirus State and Local Fiscal Recovery Funds (IDOH fire dept grant) The Town concurs with the finding. INDIANA STATE BOARD OF ACCOUNTS 23 The Town will create a form for the Fire Department to use to have a second ...
FINDING 2025-003 Sherry Lockard, 812-283-1500, slockard@townofclarksville.com A. Coronavirus State and Local Fiscal Recovery Funds (IDOH fire dept grant) The Town concurs with the finding. INDIANA STATE BOARD OF ACCOUNTS 23 The Town will create a form for the Fire Department to use to have a second person review any reporting and requests for reimbursements when federal funds are involved. The form will be an attachment at the end of this document, therefore no further action is necessary.
Reporting California Governor’s Office of Emergency Services Based on CSA's Federal Compliance Audit Report for the Fiscal Year Ended June 30, 2024 - Finding 2024-020, Cal OES revised its FFATA reporting procedures and has taken several actions to strengthen internal controls, resolve discrepancies ...
Reporting California Governor’s Office of Emergency Services Based on CSA's Federal Compliance Audit Report for the Fiscal Year Ended June 30, 2024 - Finding 2024-020, Cal OES revised its FFATA reporting procedures and has taken several actions to strengthen internal controls, resolve discrepancies among reporting systems, and ensure staff are fully trained to maintain compliance with all FFATA reporting requirements. In March of 2025, Cal OES developed the Financial Administrative Branch (FAB) FFATA SOP (Attachment #1) for FFATA reporting which outlines steps for collecting subrecipient data, preparing reports, and submitting reports within the required time frames. In addition, Cal OES enhanced its existing FFATA reporting procedures using a software platform to provide accurate data reports for federally funded grant projects. These reports are then used to ensure accurate reporting and timely updates to existing FFATA records. To ensure clear assignment of accountability, Cal OES FAB analysts are responsible for completing and submitting FFATA reporting accurately, with all required fields completed, and obtaining review and approval from their respective peer reviewer analysts and managers to verify accuracy and completeness. Furthermore, in June of 2025, Cal OES FAB staff were provided with a comprehensive FFATA training course to ensure staff understand the process and reporting requirements for FFATA (Attachment #2). Cal OES continues to provide training for staff responsible for submitting FFATA reports during onboarding and on an as-needed basis. Because the revised FFATA reporting procedures were not fully implemented by the close of Fiscal Year 2024-2025, Cal OES was not able to capture all projects concluding the reporting cycle. Moreover, the procedures have been fully implemented and in effect since the start of Fiscal Year 2025-2026. Estimated Implementation Date: Implemented Contact: - Heidi Palchik, Chief, Recovery Financial Administration Branch lnteragency, Recovery Coordination Section
Reporting California Department of Social Services CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or ...
Reporting California Department of Social Services CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or contractors. CDSS has also begun establishing a field within the CDSS accounting system that identifies subrecipients at the contract level so this data is automatically included when extracted for FFATA reporting, which will ensure reports are submitted accurately and timely. CDSS is also developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Special Tests and Provisions California Department of Social Services CDSS agrees in part and disagrees in part with this finding. Section 10.1 of the State Plan, “Effective Internal Controls” which establishes the review cycle for CDSS’s monitoring activities inadvertently contains a conflicting ti...
Special Tests and Provisions California Department of Social Services CDSS agrees in part and disagrees in part with this finding. Section 10.1 of the State Plan, “Effective Internal Controls” which establishes the review cycle for CDSS’s monitoring activities inadvertently contains a conflicting timing requirement for contractor reviews. This finding is based upon the language in subsection 10.1.2 “Fiscal management practices,” which states that CDSS must conduct contract monitoring review of each contracting agency every three years. However, subsection 10.1.1 “Organizational structure to support integrity and internal controls,” and the related regulation in Title 5 California Code of Regulations Section 18023(b), both require onsite monitoring every three years, or as resources permit. Importantly, CDSS conducts an annual risk assessment and schedules monitoring visits based on both contractor risk level and time since previous review. Staffing constraints required prioritizing higher-risk contractors, which resulted in two lower-risk contractors not receiving onsite monitoring within a threeyear review cycle. This was not due to a lack of internal controls, but a strategic decision based on resource levels, level of risk, and within the allowable parameters of Subsection 10.1.1 of the State Plan. CDSS will correct this section within the State Plan to ensure that it is clear that all contract monitoring is subject to the same every three years, or as resources permit, requirement. Estimated Implementation Date: October 2027 Contact: - Jeff Fowler, Child Care Administration Bureau Chief Central Operations Branch, Child Care and Development Division
Reporting California Department of Social Services CDSS agrees with this finding and has already begun developing appropriate procedures that will support this recommendation, using the CCDF program area as a model. CDSS will implement improved procedures and consider if a grant management solution ...
Reporting California Department of Social Services CDSS agrees with this finding and has already begun developing appropriate procedures that will support this recommendation, using the CCDF program area as a model. CDSS will implement improved procedures and consider if a grant management solution would be feasible and necessary. CDSS has already begun establishing a process that determines and documents whether funding actions are reportable subrecipients or contractors. CDSS has also begun establishing a field within the CDSS accounting system that identifies subrecipients at the contract level so this data is automatically included when extracted for FFATA reporting, which will ensure reports are submitted accurately and timely. CDSS is also developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Jeff Fowler, Child Care Administration Bureau Chief Central Operations Branch, Child Care and Development Division - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Reporting California Department of Social Services CDSS does not agree with this finding that the FFATA reporting deadline was not met for the subaward reporting for all 58 counties for the Foster Care grant. The FFY 2025 FFATA report was originally submitted on November 27, 2024, which met the fede...
Reporting California Department of Social Services CDSS does not agree with this finding that the FFATA reporting deadline was not met for the subaward reporting for all 58 counties for the Foster Care grant. The FFY 2025 FFATA report was originally submitted on November 27, 2024, which met the federal submission deadline of November 30, 2024. During this initial submission, however, data lines for two counties failed to upload into the legacy FSRS.gov system and required additional research. The corrected data was subsequently submitted on December 10, 2024. Since that time, FSRS.gov has migrated to SAM.gov, and the new system only displays the most recent submission date as the official record. It appears that SAM.gov does not retain or display the historical log of submissions FSRS.gov. As a result, the system reflects only the December 10 submission date, even though the original, timely submission occurred on November 27, 2024. CDSS is developing a Federal Reporting Dashboard to track all grants with FFATA reporting requirements, including due dates and completion status. Additionally, CDSS will designate a primary point and a backup person within the Federal Reporting Section to monitor all FFATA reporting deadlines. This designated staff member will issue 45 days advance notifications to the grant owner and reviewing manager, set calendar reminders for grant owners, and provide regular status updates to Accounting Management. To strengthen timely compliance, these reminders will also instruct grant owners to complete the FFATA submission 10 days before the federal deadline, ensuring sufficient time to resolve any errors that may occur during the upload process. Estimated Implementation Date: November 2026 Contact: - Rosali Bautista, Chief, Accounting and Reporting Bureau, Accounting and Fiscal Systems Branch, Finance and Accounting Division
Reporting Employment Development Department Recognizing the finding does not include any questioned costs, EDD agrees that during the sampled time period it did not have a formal reconciliation process to ensure Form 9130 reports align with the general ledger. As a result, differences emerged betwee...
Reporting Employment Development Department Recognizing the finding does not include any questioned costs, EDD agrees that during the sampled time period it did not have a formal reconciliation process to ensure Form 9130 reports align with the general ledger. As a result, differences emerged between the amounts reported on the Form 9130 and those reflected in the Administrative Fund (0870) general ledger. Since then, EDD’s Fiscal Programs Division (FPD) formed a workgroup at the end of 2025 to identify key staff responsible for establishing a formal reconciliation process. This effort is documented in an artifact titled, General Ledger 9130 to SEFA Recon Procedure (Final)’. The workgroup consisted of representatives from the Budget and Forecasting Section and the Accounting Section and resulted in the creation of a draft reconciliation procedure. FPD assigned Accounting Section personnel to lead the overall process, including coordinating deadlines, reviewing completed reconciliations, and ensuring any issues are investigated and resolved. Budget and Forecasting Section staff are responsible for providing accurate and timely expenditure data, while the Accounting Section prepares the reconciliations and documents any variances. In addition, EDD provided initial training to staff to ensure a consistent understanding of the new procedures and responsibilities. In late May 2026, EDD began its first pilot testing of the new reconciliation procedure using data from the quarter ending March 2026. The pilot was successful, and EDD has finalized the reconciliation procedures and distributed them to all relevant staff. Estimated Implementation Date: Currently implemented Contact: - Diane Underwood, Division Chief, Unemployment Insurance Branch
Reporting California Department of Education Partially Concur. The Department agrees that timely submission of FFATA reports is an important requisite. However, the circumstances that triggered the late submission were created by the control agency shifting to a new system without ensuring it met ev...
Reporting California Department of Education Partially Concur. The Department agrees that timely submission of FFATA reports is an important requisite. However, the circumstances that triggered the late submission were created by the control agency shifting to a new system without ensuring it met everyone’s needs, not by a lack of Department staffing or resources. Nevertheless, to strengthen existing procedures, the Department will review processes and determine if contingency procedures are appropriate and feasible. Management will also continue to monitor federal system changes, document implementation challenges, and maintain communication with federal agencies to ensure awareness of external system limitations that could affect reporting timelines. The Department will continue to work with the U.S. General Services Administration on automated reporting solutions to mitigate any future late submittals and to ensure timely submission of all FFATA reports. Estimated Implementation Date: September 30, 2026 Contact: - Yiping Hu, Accounting Administrator, Fiscal and Administrative Services Division
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program ‘Quarterly Cash On Hand Reconciliations’, and ‘Final Expenditure Reports (FER)’, I noted that the School District did not file the required Quarterly Cash on Hand Reconc...
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program ‘Quarterly Cash On Hand Reconciliations’, and ‘Final Expenditure Reports (FER)’, I noted that the School District did not file the required Quarterly Cash on Hand Reconciliations and required Final Expenditure Report (FER) for the 2024-2025 fiscal year Title 1 grant program within the required reporting timeframes as specified by the Pennsylvania Department of Education and the Uniform Guidance. CRITERIA: The Department of Education requires the completion of the Quarterly Cash on Hand Reconciliation by the 10th working day after each quarter, and submission of a ‘Final Expenditure Report’ (FER) within 30 days of expending all grant funding. In addition, Section 2 CFR 200.344 of the Uniform Guidance requires the submission of financial reports no later than 90 calendar days after the end date of the grant period for performance (or an earlier date as agreed-upon by the pass-through entity and subrecipient, which in this case is 30 days as required by PDE). RECOMMENDATION: I recommend that the District develop fiscal procedures to ensure that ‘Quarterly Cash on Hand Reconciliations’ and ‘Final Expenditure Reports’ for future fiscal years are completed and filed in a timely manner based on supporting financial information obtained from the District’s business office, in order to 1) comply with PDE reporting requirements for the District’s applicable federal programs, and 2) to avoid any future sanctions such as suspension of grant payments by PDE as a result of not filing these reports in a timely manner. These procedures should include, at a minimum, cross-training of business office personnel with regard to the completion of these reports so that the absence of one individual would not result in these reports not being filed in a timely manner. MANAGEMENT’S PLANNED CORRECTIVE ACTION: The School District will implement procedures for timely and accurate reporting of the Quarterly Cash on Hand Reconciliation Reports and Final Expenditure Report (FER). The financial information in the Quarterly Cash on Hand Reconciliation Report and FER will accurately reflect internal reporting contained in the School District’s general ledger according to the Manual of Accounting and Financial Reporting for Pennsylvania Local Educational Agencies and the PA Chart of Accounts. The timeframe for completion will commence during the later part of the 2025-2026 fiscal year and continue into the first half of 2026-2027 fiscal year until completed. These procedures will be applied going forward to ensure the accurate and timely filing of the required federal program Quarterly Cash on Hand Reconciliation Reports and the Final Expenditure Report (FER) for submission to the Pennsylvania Department of Education.
Management Response: Management acknowledges that the data collection form and related single audit reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026, and therefore resulted in noncompliance with Unifo...
Management Response: Management acknowledges that the data collection form and related single audit reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026, and therefore resulted in noncompliance with Uniform Guidance 2 CFR 200.512(a). Management recognized the importance of timely completion of the Single Audit process and timely submission of the reporting package. Although the organization made substantial efforts throughout the engagement to support completion of the audit, management acknowledges its ultimate responsibility for ensuring timely submission of the reporting package. Anticipated Completion Date: Implemented for the fiscal year ending June 30, 2026. Responsible Officials: Ileana Mar, HRCSF, Finance & Operations Director Maria Zamudio, HRCSF, Executive Director Marcos Demetrio, Shining Star Consulting, Director of Finance, HRCSF’s External Controller
Management Response: HRCSF became an independent 501(c)(3) organization following decades of operation under a fiscal sponsor. During the transition, the organization inherited certain administrative and payroll practices, including the timing of timesheet approvals. As management continued to forma...
Management Response: HRCSF became an independent 501(c)(3) organization following decades of operation under a fiscal sponsor. During the transition, the organization inherited certain administrative and payroll practices, including the timing of timesheet approvals. As management continued to formalize internal policies and procedures following independence, this practice was identified and corrected. Effective May 2025, management transitioned from a semi-monthly payroll schedule to a bi-weekly payroll schedule and revised its payroll calendar, timesheet procedures, and approval deadlines to ensure timesheets are completed and approved after the close of each pay period. These corrective actions were implemented during the fiscal year under review and prior to the issuance of this finding. Management disagrees with the characterization of this matter as a material weakness in internal control over payroll. The condition identified relates to the timing of timesheet approval and documentation rather than a breakdown in controls over payroll accuracy, payroll disbursements, or federal compliance. Employees were compensated based on approved compensation rates, and payroll costs charged to grants were subject to multiple compensating controls. In addition,grant invoicing was performed, on average, approximately three weeks after close of the applicable service period, allowing sufficient time for payroll review, reconciliation, and correction of any identified discrepancies, and appropriate allocation of labor costs to grants. Extensive audit testing of FY25 of payroll transactions and federal expenditures identified no unsupported payroll charges, questioned costs, employee overpayments, or material compliance exceptions related to this condition. Management is likewise unaware of any instance in which such issues occurred. Management believes this matter is more appropriately characterized as a procedural control deficiency mitigated by compensating controls that was remediated during FY2024-2025 and did not result in material noncompliance or material misstatement. Management will continue to monitor compliance with the revised payroll procedures to ensure effectiveness of internal controls over payroll processing. Anticipated Completion Date: Implemented May 2025 Responsible Officials: Ileana Mar, HRCSF, Finance & Operations Director Neelam Kumar, HRCSF, Director of People & Culture Maria Zamudio, HRCSF, Executive Director
Washington County Ambulance District agrees with the finding and has implanted additional reminders and levels of review to ensure reports are submitted timely. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.
Washington County Ambulance District agrees with the finding and has implanted additional reminders and levels of review to ensure reports are submitted timely. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.
Accuracy of Reporting. Responsible Party: Nicole Glidden, Chief Executive Officer. Management's Views and Corrective Action Plan: During the course of the audit, Baker Newman Noyes identified HAN's SF-425 federal cash amounts were reported inaccurately. Action Plan: The SF-425 was corrected, resubmi...
Accuracy of Reporting. Responsible Party: Nicole Glidden, Chief Executive Officer. Management's Views and Corrective Action Plan: During the course of the audit, Baker Newman Noyes identified HAN's SF-425 federal cash amounts were reported inaccurately. Action Plan: The SF-425 was corrected, resubmitted, and approved by HRSA to reflect the accurate federal cash amounts. The annual SF-425 report will be reviewed in detail prior to submission by the CEO and Financial Controller at the close of each year for accuracy.
Management will review their process and policy for retaining supporting documentation.
Management will review their process and policy for retaining supporting documentation.
FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the...
FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Hamrick Contact Phone Number and Email Address: 260-748-7012 ahamrick@newhaven.in.gov Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: When completing the Annual P & E report I will add an internal control of a separate employee reviewing the information to make sure the correct expenditures are listed within the correct period. We will have each employee who reviews the information to sign the completed report. Anticipated Completion Date: 6/24/26 INDIANA STATE
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2026.
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receitps bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in ...
FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Residual Receitps bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2026.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Security account in 2025.
FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the Security account in 2025.
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