Corrective Action Plans

Finding 1166493 (2023-008)

Material Weakness 2023

County of Plumas

CA

Subrecipient Monitoring Cash Management Reporting § 200.327 § 200.328

Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Compliance) We recommend that management establish and enforce procedures to ensure all required federal financial and progress reports are submitted by the applicable due dates. Management's Response: The County concurs with the fi...

Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (Compliance) We recommend that management establish and enforce procedures to ensure all required federal financial and progress reports are submitted by the applicable due dates. Management's Response: The County concurs with the findings; Responsible Individual: Nicole Reinert, Public Health Director; Corrective Action Plan: Administrative staff will schedule out all required report dates in the Outlook calendar at least three weeks before the due date to keep responsible parties informed of deadlines. These set reminders will ensure timely submissions. The Department Head will review the submission process to eliminate congested workflow to ensure efficiency and identify any tasks that can be automated or improved. Regular check-ins will take place to discuss the status of ongoing reports.; Anticipated Completion Date: June 30, 2026.

View Audit 377492

Finding 1166491 (2023-006)

Material Weakness 2023

County of Plumas

CA

Subrecipient Monitoring Eligibility Reporting § 200.328

Schools and Roads - Grants to States (Compliance) We recommend that the County establish internal control procedures to ensure that required certifications for Title III expenditures and unobligated funds are completed, reviewed, and submitted timely in accordance with federal requirements. Manageme...

Schools and Roads - Grants to States (Compliance) We recommend that the County establish internal control procedures to ensure that required certifications for Title III expenditures and unobligated funds are completed, reviewed, and submitted timely in accordance with federal requirements. Management's Response: The County concurs with the findings. Responsible Individual: Allen Hisky, Clerk of the board of Supervisors; Corrective Action Plan: The Clerk of the Board will ensure that sufficient internal controls are in place for proper notification of Certification Title III Expenditures and Unobligated Funds by statutory deadline. This process should include clear assignment to responsibilities and retention of documentation as part of grant compliance records.; Anticipated Completion Date: June 30, 2026.

View Audit 377492

Finding 1166490 (2023-001)

Material Weakness 2023

County of Plumas

CA

Reporting

Schools and roads - Grants to States, Highway Planning and Construction, Coronavirus State and Local Fiscal Recovery Funds, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Foster Care - Title IV-E, and Medical Assistance Program. We recommend that the County departments provide t...

Schools and roads - Grants to States, Highway Planning and Construction, Coronavirus State and Local Fiscal Recovery Funds, Epidemiology and Laboratory Capacity for Infectious Diseases (ELC), Foster Care - Title IV-E, and Medical Assistance Program. 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 findings. Responsible Individuals: 10.665 and 20.205: Rob Thorman, Director of Public Works and Damien Frank, Administrative Services Officer; 10.665: Kevin Goss, Chairman of the Board of Supervisors; 21.027 and 93.323: Nicole Reinert, Director of Public Health and DeLena Jones, Administrative Services Officer; 93.658 and 93.778: Jennifer Bromby, Interim Social Services Director/Staff Service Manager. Corrective Action Plan: Each department will be required to run a trial balance report and identify the federal expenditures by program. The departments will be required to track each program and either within the financial system or on an Excel spreadsheet and at the end of the fiscal year use the method of backing out expenses from previous SEFA reporting and adding any expenses from the subsequent fiscal year to the prior fiscal year up to 60 days. The department tis required to maintain the reconciliation spreadsheet on a monthly or quarterly basis depending on the volume of the program. The department fiscal officer will be required to review with the department head, and both the department fiscal officer and department head will need to sign off on the SEFA information provided to the Auditor-Controller, along with proper back and the program trial balance at the end of the fiscal year prior to start of the external auditor fieldwork. Anticipated Completion Date: The Auditor-Controller will hold a mandatory training course in January of 2026 for fiscal officers and department heads of the above-mentioned findings.

View Audit 377492

Finding 1166456 (2023-001)

Material Weakness 2023

Eastern Kentucky PRIDE, Inc.

KY

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Views of Responsible Officials and Planned Corrective Actions: PRIDE agrees with the finding and recommended procedures will be implemented.

View Audit 377479

Finding 1166097 (2023-006)

Material Weakness 2023

City of Lynn

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Audit Finding Reference: 2023-006 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City strives to report accurate expenditures and regretfully an outside consultant was coordinating these tasks and working off site. Regretfully, I can only address thi...

Audit Finding Reference: 2023-006 Improve Internal Controls Over Reporting (Significant Deficiency) Planned Corrective Action: The City strives to report accurate expenditures and regretfully an outside consultant was coordinating these tasks and working off site. Regretfully, I can only address this finding as learning experience. We cannot rely on a vendor to submit expenditure information without proper city sign off. This finding has been addressed moving forward. Our ARP A compliance office has been on board since this finding. Management is striving to have this finding removed prior to the next review due to the protocols they have implemented. Name of Contact Person and Completion Date Stephen T .. Spencer, City Comptroller December 31, 2025

View Audit 376863

Finding 1165797 (2023-001)

Material Weakness 2023

Family Wellness Outreach Center of Georgia, Inc.

GA

Reporting Significant Deficiency

Statement of Concurrence or Nonconcurrence: Family Wellness Outreach Center of Georgia agrees that the 2023 audit was not able to be completed within the 9 months after the end of the audit period due to our 2022 audit being significantly delayed. However, our agency acted responsibly, professionall...

Statement of Concurrence or Nonconcurrence: Family Wellness Outreach Center of Georgia agrees that the 2023 audit was not able to be completed within the 9 months after the end of the audit period due to our 2022 audit being significantly delayed. However, our agency acted responsibly, professionally, reasonably and in a timely manner to secure our 2022 audit within the required timeline. Despite our diligence, the previous auditing company and their representatives were grossly non-responsive and ultimately, we had to dispute our payment that was made in full for not receiving the 2022 audit services in a timely manner. This impacted our 2023 audit not being completed as indicated in the finding. Corrective Action: The Organization chose a new audit company that is responsive, professional and highly experienced in non-profit audits. The Organization continues to have a process in place to ensure that required audits are completed in accordance with established guidelines. In advance, we seek at least three bids from reputable audit companies; our finance team provides documentation in a timely manner; we utilize a designated person to ensure the audit process is not delayed including conducting routine follow-ups or check-ins and ensuring any issues are resolved quickly; and we pay our bills on time. Our corrective action plan is in place to ensure timely audits in the future as applicable.Name of Contact Person Sophia Nash – HR-Business Manager; 229-854-3660; hr.fwocga@gmail.com Projected Completion Date: December 31, 2025

View Audit 376600

Finding 1165780 (2023-002)

Material Weakness 2023

City of Springfield

OH

Questioned Costs Subrecipient Monitoring Reporting

Planned Corrective: Management acknowledges the control deficiency and noncompliance related to submitting quarterly Project and Expenditure Reports to the Treasury and understands the importance of complying with these requirements for transparency and accountability. The City will provide training...

Planned Corrective: Management acknowledges the control deficiency and noncompliance related to submitting quarterly Project and Expenditure Reports to the Treasury and understands the importance of complying with these requirements for transparency and accountability. The City will provide training to staff on SLFRF reporting requirements and deadlines, implement written policies and procedures to ensure timely submission of all reports, including establishing a compliance calendar with automated reminders and maintaining a reporting log to track submission dates. Anticipated Completion Date: December 31, 2025 Responsible Contact Person: Katie Eviston, Finance Director, (937) 324-7700

View Audit 376568

Finding 1165703 (2023-005)

Material Weakness 2023

Eldred Borough

NY

Internal Control / Segregation of Duties Reporting § 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 sta...

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 376427

Finding 1165699 (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 376427

Finding 1165695 (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 376427

Finding 1165075 (2023-005)

Material Weakness 2023

West Bonner County School District No. 83

ID

Subrecipient Monitoring Reporting Significant Deficiency

There is no disagreement with the audit finding. All federal programs will have a federal programs director/coordinator and the Business Office will work closely with the federal programs director/coordinator to ensure that all federal compliance measures are met. A calendar of all federal reporting...

There is no disagreement with the audit finding. All federal programs will have a federal programs director/coordinator and the Business Office will work closely with the federal programs director/coordinator to ensure that all federal compliance measures are met. A calendar of all federal reporting requirements will be developed and maintained. This calendar will be reviewed monthly to ensure all federal compliance timelines are met. A federal program grant activity report will be shared monthly with the district leadership team. This report will keep financial monitoring to the forefront of the leadership team. All federal program reporting will be reviewed with the Business Office prior to submission. Business Office will complete federal program management and reporting training by December 31st by working with the federal program specialists at the State Department of Education and reading and retaining for future reference any grant specific guidance.

View Audit 375239

Finding 1164964 (2023-001)

Material Weakness 2023

Able-Disabled Advocacy, INC

CA

Reporting

Condition: The Organization did not submit required program reports within the timeframes stipulated in the Community-Based Violence Intervention and Prevention Initiative grant agreement. Criteria: Per the grant agreement and financial reporting compliance requirements, recipients must submit perfo...

Condition: The Organization did not submit required program reports within the timeframes stipulated in the Community-Based Violence Intervention and Prevention Initiative grant agreement. Criteria: Per the grant agreement and financial reporting compliance requirements, recipients must submit performance and financial reports timely. Cause of condition: The delay was due to internal administrative challenges and competing priorities during the reporting period. Potential effect of condition: Late reporting may hinder the grantor’s ability to monitor program performance and compliance, potentially affecting future funding decisions. Recommendation: Implement stronger internal controls and calendar-based tracking to ensure timely submission of all required reports. Management response: The Organization is working to catch up on the outstanding invoices and have implemented adjustments to their process to help ensure timely submission going forward. Action Taken: The Organization has implemented process adjustments to its workflow to catch up on outstanding invoices and ensure timely submission of current invoices. As of November 14, 2025, all outstanding invoices have been submitted.

View Audit 374945

Finding 1164723 (2023-004)

Material Weakness 2023

Chrysalis Center

CA

Reporting

Description: Management should ensure that Uniform Guidance regarding time tracking related to federal grants is fully implemented. Auditors review of employee timesheets lacked evidence of review and approval, and certain employees did not prepare timesheets. Recommendation: Management should revie...

Description: Management should ensure that Uniform Guidance regarding time tracking related to federal grants is fully implemented. Auditors review of employee timesheets lacked evidence of review and approval, and certain employees did not prepare timesheets. Recommendation: Management should review the requirements of CFR 200.430 and ensure that current processes, whether digital or hard-copy driven, are consistent with the requirements of the Uniform Guidance. In addition, management should consider adding additional staff to its accounting and/or grants management team. Responsible Contact: Laura McQuay, Vice President & Chief Financial Officer Corrective Action Planned: Management will evaluate systems and processes to ensure time tracking procedures meet the standards outlined in the Uniform Guidance. Anticipated Completion Date: December 31, 2025

View Audit 374440

Finding 1164298 (2023-002)

Material Weakness 2023

Commonwealth Utilities Corporation

MP

Reporting Internal Control / Segregation of Duties § 200.328

Person Responsible: Fiscal Administrator (Grants and Budget) Deadline: CUC agrees to develop and create a more refined tracking system and staffing for compliance purposes. A tracking system is in place as of this writing.

View Audit 373671

Finding 1164261 (2023-010)

Material Weakness 2023

Bristlecone Family Resources

CA

Eligibility Material Weakness Reporting

Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025

View Audit 373603

Finding 1163586 (2023-006)

Material Weakness 2023

SEMILLITAS DE AMOR INC

PR

Reporting § 200.512

Finding 2023-006 – Timely Submission of the Single Audit Responsible official: Executive Director Corrective action planned: Management has acknowledged the delay in the submission of prior audits and has begun implementing stronger scheduling and monitoring controls to prevent recurrence. A complia...

Finding 2023-006 – Timely Submission of the Single Audit Responsible official: Executive Director Corrective action planned: Management has acknowledged the delay in the submission of prior audits and has begun implementing stronger scheduling and monitoring controls to prevent recurrence. A compliance calendar has been created listing all federal and financial reporting deadlines, including the nine-month requirement for Single Audit submissions. The Executive Director will coordinate with the external accountants within the first quarter following fiscal year-end to initiate audit planning and fieldwork early. The Board will monitor progress to ensure that financial closing and audit engagement activities are completed in sufficient time to meet the next federal submission deadline. Monitoring: Management will review the audit timeline audit process in order to remains on schedule. Target completion date: For the 2025 audit – submission to the Federal Audit Clearinghouse by September 30, 2026. Status: Corrective action in process. Controls have been established but were not fully effective for the 2024 audit cycle. Management is applying the revised procedures for the 2025 audit to ensure timely completion and submission.

View Audit 373330

Finding 1163498 (2023-003)

Material Weakness 2023

State of Kosrae

FM

Reporting

Finding No. 2023-003 Area: Reporting Views of Auditee and Planned Corrective Action: We agree with this finding. Kosrae Project Management Office hired a Finance Officer in FY2024 and started preparing SF-425 reports for its infrastructure projects. The Office of Finance consolidates all SF-425 form...

Finding No. 2023-003 Area: Reporting Views of Auditee and Planned Corrective Action: We agree with this finding. Kosrae Project Management Office hired a Finance Officer in FY2024 and started preparing SF-425 reports for its infrastructure projects. The Office of Finance consolidates all SF-425 forms for all Compact sector grants and sends them to the FSM National Government on a quarterly basis. Anticipated Completion Date: Ongoing Name of Contact Person: Mr. Palokoa George Finance Officer Kosrae Project Management Office Email: psgeorge@kosrae.gov.fm

View Audit 373101

Finding 1163470 (2023-003)

Material Weakness 2023

Pohnpei Utilities Corporation

FM

Special Tests & Provisions HUD Housing Programs Reporting

PUC concurs with the auditor's recommendation. PUC will access its' needs for additional personnel and resources. October 2025, Daisy Nanpei, CFO

View Audit 373080

Finding 1163399 (2023-004)

Material Weakness 2023

CUMAC/ECHO, Inc.

NJ

Internal Control / Segregation of Duties Reporting

Finding --- The Organization did not submit its Single Audit reporting package, Including the data collection form (Form SF-SAC), to the Federal Audit Clearinghouse within the required timeframe following the end of the fiscal year. The report was not filed and therefore not made available to users ...

Finding --- The Organization did not submit its Single Audit reporting package, Including the data collection form (Form SF-SAC), to the Federal Audit Clearinghouse within the required timeframe following the end of the fiscal year. The report was not filed and therefore not made available to users timely. Corrective action – The Organization will seek to achieve a timelier closing process and audit submission. Status --- Corrective action in progress. Completion date --- Before December 31, 2025 Contact --- Laura Purdy, COO Contact phone --- (973) 742-5518 Contact address --- 223 Ellison St., Paterson, New Jersey 07505

View Audit 372936

Finding 1163398 (2023-003)

Material Weakness 2023

CUMAC/ECHO, Inc.

NJ

Reporting Questioned Costs Allowable Costs / Cost Principles

Finding --- The Organization does not consistently reconcile its quarterly financial reports submitted to governmental agencies to the general ledger by grant program. Corrective action – Management will develop and implement written procedures to improve their reporting process in accordance with U...

Finding --- The Organization does not consistently reconcile its quarterly financial reports submitted to governmental agencies to the general ledger by grant program. Corrective action – Management will develop and implement written procedures to improve their reporting process in accordance with Uniform Guidance and New Jersey 15-08-OMB. Status --- Corrective action in progress. Completion date --- Before December 31, 2025 Contact --- Laura Purdy, COO Contact phone --- (973) 742-5518 Contact address --- 223 Ellison St., Paterson, New Jersey 07505

View Audit 372936

Finding 1163396 (2023-001)

Material Weakness 2023

CUMAC/ECHO, Inc.

NJ

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding --- Inadequate controls regarding preparation of the Schedule of Expenditures of Federal Award and State Financial Assistance. Corrective action – Management will continue to enhance the internal control structure and improve the chart of accounts to maintain full transparency and implement ...

Finding --- Inadequate controls regarding preparation of the Schedule of Expenditures of Federal Award and State Financial Assistance. Corrective action – Management will continue to enhance the internal control structure and improve the chart of accounts to maintain full transparency and implement sub classes within the current software. Status --- Corrective action in progress. Completion date --- Before December 31, 2025 Contact --- Laura Purdy, COO Contact phone --- (973) 742-5518 Contact address --- 223 Ellison St., Paterson, New Jersey 07505

View Audit 372936

Finding 1163374 (2023-002)

Material Weakness 2023

Mitchell County Hospital District

TX

Allowable Costs / Cost Principles Questioned Costs Reporting

The District has adopted a Federal Grant Reporting Policy requiring all submissions to federal or state agencies to include complete supporting documentation retained for at least seven years. A standardized Lost Revenue Calculation Template has been created to document methodology, source data, and...

The District has adopted a Federal Grant Reporting Policy requiring all submissions to federal or state agencies to include complete supporting documentation retained for at least seven years. A standardized Lost Revenue Calculation Template has been created to document methodology, source data, and reconciliations to general ledger balances. The CFO will ensure all future PRF and grant reports undergo a dual review and sign-off process prior to submission. Historical data for Period 4 PRF reporting has been reconstructed from audited financial records, and the District has verified that lost revenues during the eligible reporting period exceed the total PRF funds retained, demonstrating that all funds were appropriately supported from a financial standpoint. While the original internal calculation did not agree to the exact amounts reported to HRSA, the District’s current analysis and documentation substantiate the PRF funds in accordance with HRSA’s intent and guidance. Staff have completed Uniform Guidance and HRSA PRF compliance training to ensure future submissions include all required support and reconciliation. Target Completion November 30, 2025. Responsible Official: Diane Moore, Chief Financial Officer.

View Audit 372891

Finding 1163335 (2023-007)

Material Weakness 2023

State of Kosrae

FM

Reporting

Finding 2023-007: This is for Pohnpei Community Health Centers. The FFR (SF425’s) were submitted after the due dates. Root Cause Analysis The State’s monitoring controls over FFR reporting deadlines were ineffective Corrective Actions 1) Establish a tracking schedule for grant reporting deadlines up...

Finding 2023-007: This is for Pohnpei Community Health Centers. The FFR (SF425’s) were submitted after the due dates. Root Cause Analysis The State’s monitoring controls over FFR reporting deadlines were ineffective Corrective Actions 1) Establish a tracking schedule for grant reporting deadlines upon award or extension and 2) Retain copies of all submissions and supporting expenditure reports for audit purposes Responsible Parties For CAP 1, Executive Director of CHC and the Administrative officers For CAP 2, Director of DOTA and the Chief of Finance Timeline Verification of Effectiveness Conduct regular assessments to ensure the implementation of the aforementioned action plans.

View Audit 372843

Finding 1163294 (2023-005)

Material Weakness 2023

First Nations Community Healthsource, Inc.

NM

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages Management Response Corrective Action:FNCH recognizes the critical importance of establishing robust internal...

Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages Management Response Corrective Action:FNCH recognizes the critical importance of establishing robust internal controls to guarantee the timely preparation and accurate submission of reports and records for audit purposes, particularly in alignment with the requirements outlined in 2 CFR 200.512. To effectively implement these internal controls, management will enforce procedures for the timely preparation of all necessary reports and records, including the Schedule of Expenditures of Federal Awards (SEFA). This will not only facilitate smoother audit processes but also ensure adherence to the 2 CFR 200.512. Management will train staff and establish timelines and responsibilities for report preparation and documentation to enhance compliance and streamline overall operations. Expected Outcome: -On-time Single Audit filings in compliance with federal rules. -Clear visibility and accountability for deadlines. -Reduced risk of penalties and funding delays. -Greater confidence from agencies and stakeholders. Due Date of Completion: 3 days following issuance of the audit report Responsible Party(ies): CEO, CFO

View Audit 372817

Finding 1163191 (2023-004)

Material Weakness 2023

SAN LUIS & DELTA-MENDOTA WATER AUTHORITY

CA

Reporting § 200.303

Finding Reference Number: 2023-004 Description of Finding: The Semi-annual Federal Financial Reports (SF-425) was not submitted timely. Statement of Concurrence or Nonconcurrence: Authority staff agrees to the finding as described. Corrective Action: • An internal grant manager has been appointed to...

Finding Reference Number: 2023-004 Description of Finding: The Semi-annual Federal Financial Reports (SF-425) was not submitted timely. Statement of Concurrence or Nonconcurrence: Authority staff agrees to the finding as described. Corrective Action: • An internal grant manager has been appointed to enable closer financial oversight and we will work closely with engineering and outside consultants to ensure future grant compliance. • Director of Finance has looked into grant management certification courses in order to further educate staff on grant tracking and reporting requirements. • The Authority has since contracted with outside consultants to assist with grant management.

View Audit 372686

Corrective Action Plans

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