Corrective Action Plans

Finding 1205771 (2023-004)

Material Weakness 2023

WI

Reporting

Agency: U.S. Department of Agriculture Responsible Person, Title: Cori Skolaski, ED Completion date: 2026 Agency Response: Concur Corrective Action Plan: The Association will file reports timely for the year ended December 31, 2025 and any future years.

View Audit 397508

Finding 1205258 (2023-005)

Material Weakness 2023

City of Hillsboro

OH

Period of Performance Reporting

Adopt procedures to ensure program expenditures are reported accurately.

View Audit 396968

Finding 1203142 (2023-001)

Material Weakness 2023

METRO SCHOOLS CHARTER SCHOOL NO. 4131

MN

Questioned Costs Procurement, Suspension & Debarment Reporting § 200.512

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: Management will ensure that a responsible audit firm is engaged and the audit process is monitored to ensure that the audit reporting package is filed in a timely manner. Anticipated Completion Date for CAP: Immediately Responsible Official: A...

CORRECTIVE ACTION PLAN (CAP): Planned Corrective Action: Management will ensure that a responsible audit firm is engaged and the audit process is monitored to ensure that the audit reporting package is filed in a timely manner. Anticipated Completion Date for CAP: Immediately Responsible Official: Ahmed Elmi, Director

View Audit 396360

Finding 1191814 (2023-002)

Material Weakness 2023

County of Shelby, Illinois

IL

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Finding 2023-002: Grant Administration Condition: During our current year-end audit procedures, we noted that the County did not have adequate centralized procedures to track, monitor, and aggregate grant activity across grant departments to ensure compliance with grant requirements and to identify ...

Finding 2023-002: Grant Administration Condition: During our current year-end audit procedures, we noted that the County did not have adequate centralized procedures to track, monitor, and aggregate grant activity across grant departments to ensure compliance with grant requirements and to identify when the Single Audit threshold was met. .Plan: The County will designate a central function, such as the Treasurer's Office, to maintain a comprehensive list of all grants awards received by County Departments. Departments will be required to notify the central function upon application for and receipt of grant funding and to provide periodic expenditure and compliance information. Standardized procedures will be implemented to monitor grant activity, track cumulative federal expenditures, and assess Single Audit applicability. Anticipated Date of Completion: Audit for Fiscal Year Ended November 30, 2024 Name of Contact Person: Erica Firnhaber, County Treasurer ', l Management Response: Management acknowledges this finding and will work to correct it by the anticipated date identified above.

View Audit 395638

Finding 1191813 (2023-001)

Material Weakness 2023

County of Shelby, Illinois

IL

Cash Management Reporting Internal Control / Segregation of Duties

Finding 2023-001: Material Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct a change in the Reporting Entity and split out funds required for separate reporting. Plan: The County Administrator's Offi...

Finding 2023-001: Material Restatement to Fund Balance/Net Position Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct a change in the Reporting Entity and split out funds required for separate reporting. Plan: The County Administrator's Office and all other offices impacting financial reporting will implement internal controls to properly record necessary funds to be reported at the Entity level. Anticipated Date of Completion: Audit for Fiscal Year Ended November 30, 2024 Name of Contact Person: Erica Firnhaber, County Treasurer Management Response: Manag:3ment acknowledges this finding and will work to correct it by the anticipated date identified above.

View Audit 395638

Finding 1191756 (2023-005)

Material Weakness 2023

VALLEY CITY PUBLIC SCHOOL DISTRICT

ND

Questioned Costs Material Weakness Reporting

2022-005 Contact Person Jackie Cordie, Business Manager Corrective Action Plan The District plans to implement the auditor's recommendation. Planned Completion Date for CAP Fiscal year beginning July 1, 2026

View Audit 395557

Finding 1191619 (2023-006)

Material Weakness 2023

Rutgers, the State University of New Jersey

NJ

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036...

2023 006 Other – Inaccurate Reporting of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Homeland Security - Pass Through – SNJ Office of Emergency Management Program Titles and ALN: Disaster Grants - Public Assistance (Presidentially Declared Disasters) (ALN 97.036) Grant Number: Grant #4488 Proj F#2105 and Grant #4614 Proj F#690 Contact Person: Erin Cuomo, Interim Vice President IP&O Business Services; 848-932-4981 Corrective Action: The Office for Research, through its Research Administration leadership in collaboration with Institutional Planning & Operations and University Finance will develop and implement a formal Standard Operating Procedure (SOP) to establish a consistent institutional framework for the administration and oversight of federally funded capital projects, emergency recovery programs, and other non-traditional sponsored funding mechanisms. The SOP will define roles and responsibilities, establish compliance requirements, and standardize processes to ensure alignment with applicable federal regulations and institutional policies The Senior Vice President for Research, the Interim Senior Vice President & Chief Operating Officer, and the University Controller will serve as the responsible executives for oversight, approval and implementation of this SOP. Anticipated Completion Date: Completed

View Audit 395479

Finding 1187063 (2023-001)

Material Weakness 2023

Clayton County Community Services Authority, Inc.

GA

Allowable Costs / Cost Principles Reporting

Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton Cou...

Management Response to Audit Finding No. 2023-01 - MAJOR FEDERAL AWARD PROGRAM AUDIT - REPORTING UNDER GOVERNMENT AUDITING STANDARDS - Annual Audit - Responsible Person: Chief Financial Officer - Anticipated Completion Date: June 30, 2026 / On-going - Corrective Action: The management of Clayton County Community Services Authority, Inc. has reviewed the above referenced finding and fully agrees with the recommendation that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. The organization is working diligently with the audit firm to complete the fiscal year 2024 and 2025 audit periods. With the completion of the fiscal year 2023 audit, the organization and audit firm immediately began the preparation for fiscal year 2024. The subsequent year's audits have been prioritized and will be completed and submitted as soon as possible in order to bring the organization current and in compliance with this finding. The anticipated timeline for completion is scheduled for completion by the end of the June 30, 2026 fiscal period. This will bring the agency into full compliance for this finding.

View Audit 394779

Finding 1186679 (2023-001)

Material Weakness 2023

Alcohol and Drug Abuse Treatement Center

AL

Reporting

Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.

View Audit 394388

Finding 1182222 (2023-005)

Material Weakness 2023

Independent Resources, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of the annual reports to ensure proper program compliance. Proposed Completion Date September 30, 2026

View Audit 393606

Finding 1182221 (2023-004)

Material Weakness 2023

Independent Resources, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that proper internal control procedures and expenditure approval forms are filled out. Proposed Completion Date September 30, 2026

View Audit 393606

Finding 1182218 (2023-001)

Material Weakness 2023

Independent Resources, Inc.

DE

Internal Control / Segregation of Duties Questioned Costs Reporting

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization has created a policy surrounding the issuance of bonuses. Bonuses may include performance-based, project-specific, and discretionary categories. The Executive Director initiates bonus...

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization has created a policy surrounding the issuance of bonuses. Bonuses may include performance-based, project-specific, and discretionary categories. The Executive Director initiates bonuses, while the Board of Directors provides final approval, maintaining transparency throughout. Regular reviews and audits ensure fairness and compliance. Non-compliance consequences are outlined. This policy emphasizes open communication, promoting a culture of fairness, accountability, and recognition of employee contributions. Proposed Completion Date September 30, 2026

View Audit 393606

Finding 1182091 (2023-003)

Material Weakness 2023

Mid-Bronx Ccrpearly Childhood Center, Inc.

NY

Reporting Internal Control / Segregation of Duties

Corrective Action Due to the impact of COVID-19 and significant employee turnover, the Organization was unable to submit its report to the Federal Audit Clearinghouse by the required deadline. To strengthen its reporting processes, the Organization hired a Grants Officer effective July 1, 2023. This...

Corrective Action Due to the impact of COVID-19 and significant employee turnover, the Organization was unable to submit its report to the Federal Audit Clearinghouse by the required deadline. To strengthen its reporting processes, the Organization hired a Grants Officer effective July 1, 2023. This individual will work closely with the finance team to ensure that the books are closed accurately and on schedule, and that all future submissions to the Federal Audit Clearinghouse are completed in a timely manner. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date In-progress completion expected by March 31, 2026

View Audit 393459

Finding 1182090 (2023-002)

Material Weakness 2023

Mid-Bronx Ccrpearly Childhood Center, Inc.

NY

Reporting

Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date Resolved by Jun...

Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date Resolved by June 30, 2025

View Audit 393459

Finding 1182017 (2023-005)

Material Weakness 2023

Voices of Tomorrow

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Corrective action planned: Management has organized their general ledger to allow for better matching and coding to better identify unallowable costs during the billing process. Additionally, necessary staff were trained on the tracking and approving expenditure on federal cost principles. Reviews w...

Corrective action planned: Management has organized their general ledger to allow for better matching and coding to better identify unallowable costs during the billing process. Additionally, necessary staff were trained on the tracking and approving expenditure on federal cost principles. Reviews will be made on quarterly baises, and all necessary documentation is collected and reviewed

View Audit 393387

Finding 1181863 (2023-002)

Material Weakness 2023

Restoration Society, INC

NY

Reporting

The Organization is implementing procedures to ensure timely preparation of audit documentation and earlier engagement of the audit firm so that the Single Audit can be completed within required federal deadlines. A revised internal timeline has been established for closing the fiscal year, preparin...

The Organization is implementing procedures to ensure timely preparation of audit documentation and earlier engagement of the audit firm so that the Single Audit can be completed within required federal deadlines. A revised internal timeline has been established for closing the fiscal year, preparing federal award schedules, and submitting materials to the auditors. Management will monitor compliance with these deadlines to ensure timely submission of the Single Audit package to the Federal Audit Clearinghouse going forward.

View Audit 393148

Finding 1181797 (2023-001)

Material Weakness 2023

145 SO. 3RD STREET HOUSING DEVELOPMENT FUND CORPORATION

NY

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

1. Management will establish an administrative calendar of required filings for the submission of the single audit reporting package and data collection form. 2. A Single Audit reporting package and data collection form will be sent to the Federal Audit Clearinghouse (FAC) by the due date.

View Audit 393088

Finding 1181662 (2023-004)

Material Weakness 2023

Maryland Network Against Domestic Violence, INC

MD

Questioned Costs Subrecipient Monitoring Material Weakness

Summary of Finding The Organization did not submit reports timely for three out of three reports tested (100%). This is considered to be a material weakness to the reporting compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004. Statistical ...

Summary of Finding The Organization did not submit reports timely for three out of three reports tested (100%). This is considered to be a material weakness to the reporting compliance requirement and is a repeat finding shown in Section IV of this report as prior year finding 2023-004. Statistical sampling was not used in making sample selections. Statement of Concurrence or Nonconcurrence MNADV concurs with the finding and recommendation labeled 2023-004. Due to staff turnover and the limited capacity of agency staff and contractors, MNADV has been late in grant reporting. Corrective Action Long-Term Corrective Action: To address the pattern of late reports, the organization has elected to move financial reporting to a quarterly basis whenever the grant award allows as opposed to monthly to reduce the number of required reports. Also, the executive director has elected to train additional staff on programmatic grant reporting in an effort to increase capacity. These two measures will effectively address the problem of late reporting. Responsible Parties: Executive Director, Deputy Director and Contractual Bookkeeper Completion Date: These measures were put into place starting with FY25 which began on October 1, 2024.

View Audit 392932

Finding 1181380 (2023-004)

Material Weakness 2023

California Institute of Environmental Studies

CA

Reporting Subrecipient Monitoring Material Weakness § 200.328 § 200.329

2023-004 Financial Reporting Requirements Recommendation: Auditors recommend that CIES modify its internal control policies for general review and approval of the reporting requirements set forth by the criteria listed. Criteria: 2 CIR 200.328 – Unless otherwise approved by OMB, the Federal awarding...

2023-004 Financial Reporting Requirements Recommendation: Auditors recommend that CIES modify its internal control policies for general review and approval of the reporting requirements set forth by the criteria listed. Criteria: 2 CIR 200.328 – Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report) or such future OMB approved, governmentwide data elements available from the OMB designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: CIES will implement a process whereby financial information required to be reported to the Federal awarding agency will be prepared by CIES administrative staff (i.e., Administrative Assistant, Chief Operations Officer) and reviewed and approved before submittal by the Executive Director. The review and approval process will be documented and stored within CIES internal electronic files, as appropriate, for each fiscal year. Name(s) of the contact person(s) responsible for corrective action: Michael Parker, Executive Director Planned completion date for corrective action plan: March 2026

View Audit 392629

Finding 1180758 (2023-001)

Material Weakness 2023

FREEDOM HOUSE DETROIT

MI

Reporting Questioned Costs

Criteria: The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit report and data collection form were not submitted within nine ...

Criteria: The audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The audit report and data collection form were not submitted within nine months of the year end; specifically, no later than September 30, 2024. Corrective Action Plan: Freedom House Detroit (FHD) acknowledges that per the grant terms of CDFA# 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 93.604 - Assistance for Torture Victims the 2023 audit was to be completed by 09/30/2024. The circumstances surrounding the late submission were based on issues outside of FHD's full control. FHD had issues with its last audit firm, which it is currently still trying to resolve. This resulted in contracting with a new firm, Glen Olivache CPA PC, to assist with the 2023 audit in 2025. These issues were documented in writing to the former firm. FHD could not finish the 2023 audit because the 2022 audit took so long with the former auditing firm. In turn, Glen Olivache CPA PC had to also do its due diligence as a new auditor and review all aspects of the organization's operations which would normally have been taken care of by a long standing auditor but under a new auditor took longer. The switch to a new auditor, while the correct choice, caused the 2023 audit to be significantly delayed. No matter the procedures FHD would have put in place to ensure timely submission, these extenuating circumstances would not have been avoided. FHD has now contracted with Glen Olivache CPA PC and will immediately begin its 2024 audit. This audit will also be out of date but should take substantially less time as Glen Olivache CPA PC will be a continuing auditor. The FHD team is currently preparing for the next audit and plans to be back on track by the end of 2026 with all audit timelines and submissions. Name(s) of Contact Person(s) Responsible for Corrective Action Plan: Name: Elizabeth Orozco Vasquez, CEO Name: Erin Decker, Director of Finance

View Audit 392439

Finding 1179668 (2023-005)

Material Weakness 2023

Lake County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2023-005 Contact Person Responsible for Corrective Action: Craig Zandstra Contact Phone Number: 219-945-0543 Ext 234 Contact Email: craigz@lakecountyparks.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan As this finding is shared between T...

FINDING 2023-005 Contact Person Responsible for Corrective Action: Craig Zandstra Contact Phone Number: 219-945-0543 Ext 234 Contact Email: craigz@lakecountyparks.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan As this finding is shared between The Lake County Board of Commissioners and the Lake County Parks & Recreation Department, both departments will develop and implement a proper system of internal controls and segregation of duties. This will ensure accuracy and correctness of all quarterly P & E Reports in the future. Completion Date: June 2026

View Audit 392081

Finding 1179664 (2023-002)

Material Weakness 2023

Lake County

IN

Cash Management Matching / Level of Effort / Earmarking HUD Housing Programs § 200.1 § 200.302 § 200.303

FINDING 2023-002 Finding Subject: CDBG - Entitlement Grants Cluster - Program Income Contact Person Responsible for Corrective Action: Timothy A. Brown Contact Phone Number and Email Address: 219-755-3225 brownta@lakecountyin.org Views of Responsible Officials: We concur with the finding. Descriptio...

FINDING 2023-002 Finding Subject: CDBG - Entitlement Grants Cluster - Program Income Contact Person Responsible for Corrective Action: Timothy A. Brown Contact Phone Number and Email Address: 219-755-3225 brownta@lakecountyin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: This same finding was part of the 2022 audit in Finding 2022-003. The department was aware that this same finding would be arising in the 2023 audit again due to multiple year errors of previous staff. The corrective action plan proposed and adopted as part of the Corrective Action Plan for finding 2022-003 is still in force and is working to eliminate such findings in the future. The Lake County Redevelopment Commission adopted Resolution 001-2025 on January 16th, 2025 amending the Policy and Procedures Manual of the Department concerning Program Income (PI) internal controls for proper reporting in the IDIS system to address and correct the finding going forward. Anticipated Completion Date: Done

View Audit 392081

Finding 1179663 (2023-003)

Material Weakness 2023

Legacy Senior Services

MN

Questioned Costs Reporting Significant Deficiency § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Assistance Listing Number: 93.498 Finding Summary: The Organization’s special reports submitted to the Department of Health and Human Services (H...

Federal Agency Name: Department of Health and Human Services Program Name: COVID-19 Provider Relief Fund and American Rescue Plan (ARP Rural Distribution) Assistance Listing Number: 93.498 Finding Summary: The Organization’s special reports submitted to the Department of Health and Human Services (HHS) for Period 5 were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Stephanie Schmidt Corrective Action Plan: Before future reports are submitted to the federal agency, documented approval of this submission will be acquired. Anticipated Completion Date: January 2025

View Audit 392080

Finding 1179620 (2023-003)

Material Weakness 2023

Carter County Missouri

MO

Reporting Subrecipient Monitoring

Improvements in SEFA preparation have been implemented in order to ensure accuracy.

View Audit 392016

Finding 1179585 (2023-003)

Material Weakness 2023

Huerfano County

CO

Reporting § 200.303 § 200.502 § 200.510

Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information need...

Recommendation: We recommend the County implement a countywide system to allow for a more automated system of tracking federal expenditures, that may include updated processes to be developed to set up new organization codes which would require grant managers to provide the required information needed for accurate SEFA preparation. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and has implemented new process to ensure accurate preparation of their SEFA’s.

View Audit 391977

Corrective Action Plans

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