Corrective Action Plans

During the grant agreement review and signature process, the source of funding is identified and confirmed with the funder. As a result, when the Schedule of Expenditures of Federal Awards (SEFA) is developed, the source of funds has already been correctly identified.

View Audit 376394

Finding 1165685 (2022-001)

Material Weakness 2022

California Labor Federation

CA

Reporting Significant Deficiency § 200.512

Corrective Action Plan The books are now being closed within a few months after year-end. Once prior-year audits are brought current, audits will be completed annually within six months of the end of the fiscal year. All outstanding single audits are anticipated to be completed by February 28, 2026.

View Audit 376394

Finding 1165299 (2022-002)

Material Weakness 2022

Spatial Informatics Group Natural Assets Laboratory

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400 § 200.430

Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these record...

Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures adopted in 2025 address these requirements and are being fully implemented. Anticipated Completion Date ● March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 375849

Finding 1164949 (2022-002)

Material Weakness 2022

Eastern Kentucky PRIDE, Inc.

KY

Reporting

Views of Responsible Officials and Planned Corrective Actions: PRIDE agrees with the finding and will be amending reporting and will be contacting the grant agency for guidance on returning grant funds.

View Audit 374899

Finding 1164948 (2022-001)

Material Weakness 2022

Eastern Kentucky PRIDE, Inc.

KY

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

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

View Audit 374899

Finding 1164544 (2022-002)

Material Weakness 2022

State of South Carolina

SC

Material Weakness Reporting

SCDEW was unable to successfully complete and submit this audit on time to submit it to the Federal Audit Clearinghouse by March 31, 2023. This occurred as the completion of the FY21 audit was delayed due to additional auditing program requirements requested by the DOL OIG. SCDEW fully understands t...

SCDEW was unable to successfully complete and submit this audit on time to submit it to the Federal Audit Clearinghouse by March 31, 2023. This occurred as the completion of the FY21 audit was delayed due to additional auditing program requirements requested by the DOL OIG. SCDEW fully understands the failure to submit audits on time could negatively impact our federal funds or termination of federal grants with DOL. We continuously communicate with the DOL on the status of this audit and other audits to keep them informed on our progress. SCDEW has missed the March 31st submission deadlines for the 2023 and 2024 agency financial audits. The agency has begun working on the 2023 agency audit and has done some work on the 2024 agency audit. SCDEW will miss the March 31st submission deadline for the 2025 agency financial audit as work on this audit has not commenced. Although these specific reporting deadlines have been missed, SCDEW constantly monitors and consistently adheres to agency wide reporting deadlines on the master reporting database. This is explained more in the paragraph below. The Agency’s contact person responsible for the corrective action plan is Jacquelyn Carlen, CFO. The completion date of the corrective action plan was August 28, 2025.

View Audit 374110

Finding 1164529 (2022-003)

Material Weakness 2022

State of South Carolina

SC

Material Weakness Reporting Internal Control / Segregation of Duties

SCDEW implemented a corrective action plan in response to this funding for the year ended June 30,2021, in response to similar findings in prior year audits. The SCDEW Enterprise and Project Management Office (EPMO) was originally tasked with monitoring agency wide reporting deadlines and was transf...

SCDEW implemented a corrective action plan in response to this funding for the year ended June 30,2021, in response to similar findings in prior year audits. The SCDEW Enterprise and Project Management Office (EPMO) was originally tasked with monitoring agency wide reporting deadlines and was transferred to Executive Director’s Office. SCDEW continues to utilize the master reporting database developed by EPMO that includes relevant identifying information including report name, agency, SCDEW contact, reporting frequency and due dates. Individual reporters at SCDEW submit data to the Executive Director’s Office on the status of the required filings. The Executive Director’s Office routine reports the status of filings to executive leadership. The Agency’s contact person for the corrective action plan is Jacquelyn Carlen, CFO. The corrective action plan was implemented on June 20, 2021, and is ongoing.

View Audit 374110

Finding 1164215 (2022-003)

Material Weakness 2022

Pemiscot Memorial Health System

MO

Reporting

The Organization has reconciled the Total Revenue/Net Charges from Patient Care to the audited financial statements. The Organization does not have additional reporting responsibilities for the Provider Relief Funds; however, will maintain internal documentation of its Total Revenue/Net Charges from...

The Organization has reconciled the Total Revenue/Net Charges from Patient Care to the audited financial statements. The Organization does not have additional reporting responsibilities for the Provider Relief Funds; however, will maintain internal documentation of its Total Revenue/Net Charges from Patient Care should the support be requested.

View Audit 373518

Finding 1164213 (2022-002)

Material Weakness 2022

County of Belknap, New Hampshire

NH

Reporting Internal Control / Segregation of Duties Material Weakness § 200.303

Planned Corrective Action: Finance Director will review quarterly report prior to submission. Planned Implementation Date of Corrective Action: Immediately upon notification, June 09, 2025. Person Responsible for Corrective Action: County Administrator and Finance Director

View Audit 373506

Finding 1163527 (2022-003)

Material Weakness 2022

Knowledge, Education For Your Success, Inc

CA

Cash Management Reporting

Corrective Action Plan The organization recognizes that the absence of formalized procedures contributed to delays in completing invoice reconciliations and inconsistencies in billing periods reflected in submitted invoices.

View Audit 373202

Finding 1163391 (2022-004)

Material Weakness 2022

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 – Management is aware of the required submission and will ensure timely audit submission in the future. 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 372935

Finding 1163390 (2022-003)

Material Weakness 2022

CUMAC/ECHO, Inc.

NJ

Reporting 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 372935

Finding 1163388 (2022-001)

Material Weakness 2022

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 372935

Finding 1163087 (2022-002)

Material Weakness 2022

J-TECH INSTITUTE, INC.

CA

Allowable Costs / Cost Principles Material Weakness Reporting § 200.512

Audit Finding: Finding 2022-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage audit...

Audit Finding: Finding 2022-002: Submission of Single Audit Management’s Comments on Findings and Recommendation: We concur with the auditor's findings. Management’s Corrective Action Plan: We now are aware of the audit requirements and are committed to compliance. The Organization will engage auditors to perform subsequent period audits, as applicable. Employee / Division Responsible for Execution: Executive Director Timeline and Estimated Completion Date: Effective Immediately

View Audit 372662

Finding 1162587 (2022-007)

Material Weakness 2022

City of Rusell

IA

Reporting Matching / Level of Effort / Earmarking

I did start reaching out to companies, even the one that completed our last audit, and no one would respond. I did reach out to the State Auditors and was put on the listing to be scheduled.

View Audit 372270

Finding 1162282 (2022-006)

Material Weakness 2022

Round Valley Indian Tribes

CA

Questioned Costs Cash Management Subrecipient Monitoring

The Tribes, in collaboration with the Interim CFO, will review cash flow projection and monitoring processes to strengthen management of operating and grant funds. The Tribes will obtain external funding, as needed, to meet general fund and reimbursement grant cash needs and to reimburse advance-fun...

The Tribes, in collaboration with the Interim CFO, will review cash flow projection and monitoring processes to strengthen management of operating and grant funds. The Tribes will obtain external funding, as needed, to meet general fund and reimbursement grant cash needs and to reimburse advance-funded grants for any interfund borrowing incurred. General fund budgets will be evaluated to ensure adequate cash is available for planned expenditures, and procedures will be enhanced to improve the timeliness of billing and collection for reimbursement-based grants. James Russ, Tribal Business Administrator, Wendy Wilson, Interim CFO and Sonia Horne, Grants and Contracts Accountant December 31, 2025

View Audit 372097 Questioned Costs: $1

Finding 1162280 (2022-007)

Material Weakness 2022

Round Valley Indian Tribes

CA

Reporting Internal Control / Segregation of Duties § 200.303

The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management. James Russ, Tribal Business Administrator, Wendy Wilson, Interim CFO and Sonia Horne, Grants and Contracts Acc...

The Tribes will ensure compliance with future reporting requirements, such as review and enhancement of reporting procedures, personnel training, and monitoring and oversight by management. James Russ, Tribal Business Administrator, Wendy Wilson, Interim CFO and Sonia Horne, Grants and Contracts Accountant December 31, 2025

View Audit 372097

Finding 1162219 (2022-001)

Material Weakness 2022

Northeast Iowa Workforce Development Board

IA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting

The Northeast Iowa Workforce Development Area acknowledges the finding. Since the program year was reviewed, the State of Iowa has received a waiver allowing a 50% Out-of-School Youth and 50% In-School Youth expenditure split, which the Northeast Iowa LWDA has adopted. In addition, a new Title I ser...

The Northeast Iowa Workforce Development Area acknowledges the finding. Since the program year was reviewed, the State of Iowa has received a waiver allowing a 50% Out-of-School Youth and 50% In-School Youth expenditure split, which the Northeast Iowa LWDA has adopted. In addition, a new Title I service provider is in place, and procedures are being implemented to ensure compliance with the current expenditure requirements. LWDA staff will conduct quarterly reviews of youth expenditures and require regular reporting from the service provider to verify adherence.

View Audit 372030

Finding 1161447 (2022-004)

Material Weakness 2022

Medstar, Inc.

MI

Questioned Costs Allowable Costs / Cost Principles Cash Management

Finding Number: 2022-004 Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was...

Finding Number: 2022-004 Condition: The Organization was unable to provide supporting documentation to substantiate the allowability and accuracy of the expenses and lost revenue submitted in the portal. Planned Corrective Action: Company is an emergency services (ambulance, first responder, and was instrumental in the administration of the monoclonal antibodies) – healthcare company and was during the pandemic. Company was able to provide general ledger information by personnel classification in aggregate monthly with percentages related to the Covid pandemic. Company changed payroll companies in June 2022 from Trion to DM Payroll – where we were unable to access the payroll registers by personnel name. Medstar has full access to payroll registers through DM Payroll. Contact person responsible for corrective action: Lalainia Budzynowski, VP of Finance Anticipated Completion Date: 06/30/2022 - Completed

View Audit 371328 Questioned Costs: $1

Finding 1161329 (2022-003)

Material Weakness 2022

COUNTY OF NEWTON

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2022-003 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to insure that the County will comply in all material respects with its reporting requireme...

The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2022-003 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to insure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2025 Responsible Parties: Sherry Moore, County Auditor and Commissioners

View Audit 371223

Finding 1161261 (2022-047)

Material Weakness 2022

Commonwealth of the Northern Mariana Islands

MP

Subrecipient Monitoring Reporting

Finding No.: 2022-047 AL Program: 97.039 - Hazard Mitigation Grant Program Area: Reporting Questioned Costs: $-0- Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: Condition 1: HMGP agrees with this finding. HMGP acknowledges that this FFATA reporting condi...

Finding No.: 2022-047 AL Program: 97.039 - Hazard Mitigation Grant Program Area: Reporting Questioned Costs: $-0- Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: Condition 1: HMGP agrees with this finding. HMGP acknowledges that this FFATA reporting condition was not addressed during the time period under review. However, HMGP became aware of the issue during a previous audit and have since been working to implement corrective measures. An action already taken for HMGP includes reaching out to the Public Assistance Office who had already begun the process of obtaining the necessary permissions on the FFATA Subaward Reporting System (FSRS) online submission portal to assign a designated administrator for our programs. The next action steps are: o To continue to work with the Governor’s office staff at to gain access through SAM.gov to ensure timely reporting of all subawards to FFATA/SAM.gov. o To establish adequate policies and procedures within HMGP’s standard operating procedures for the preparation and submission of FFATA reports to the FSRS. Once HMGP is provided with the necessary guidance and submission access on the FSRS, HMGP will promptly establish written internal controls to prevent any future non-compliance. HMGP understands that although the action steps taken to meet FFATA reporting compliance is actively underway, each subsequent Fiscal Year will unfortunately reflect a lack of FFATA submissions until the process is resolved and implemented. Proposed Completion Date: September 30, 2026

View Audit 371187

Finding 1161257 (2022-043)

Material Weakness 2022

Commonwealth of the Northern Mariana Islands

MP

Subrecipient Monitoring Reporting

Finding No.: 2022-043 AL Program: 97.036 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $-0- Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: Condition 1: The Public Assistance Office agrees with...

Finding No.: 2022-043 AL Program: 97.036 - Disaster Grants - Public Assistance (Presidentially Declared Disasters) Area: Reporting Questioned Costs: $-0- Contact Person(s): Patrick Guerrero, Governor’s Authorized Rep., PAO Corrective Action Plan: Condition 1: The Public Assistance Office agrees with this finding and is aware of the need to submit the Federal Funding Accountability and Transparency Act (“FFATA”) reports. The Public Assistance Office will continue to work on gaining access through SAM.gov to ensure timely reporting of all subawards to FFATA/SAM.gov. As of September 2025, the Public Assistance Office has continued to attempt to gain access to enter these reports. Should the Public Assistance Office be granted access and necessary permissions to FFATA/SAM.gov, the Compliance and Audit Manager will input all previously unreported FFATA subaward data. Proposed Completion Date: December 31, 2025

View Audit 371187

Finding 1161250 (2022-039)

Material Weakness 2022

Commonwealth of the Northern Mariana Islands

MP

Reporting

Finding No.: 2022-039 AL Program: 93.778 - Medical Assistance Program Area: Reporting Questioned Costs: $-0- Contact Person(s): Geroge J. Cruz, Medicaid Director Corrective Action Plan: Condition 1: The CNMI Medicaid Office respectfully disagrees with this finding for several reasons, including but ...

Finding No.: 2022-039 AL Program: 93.778 - Medical Assistance Program Area: Reporting Questioned Costs: $-0- Contact Person(s): Geroge J. Cruz, Medicaid Director Corrective Action Plan: Condition 1: The CNMI Medicaid Office respectfully disagrees with this finding for several reasons, including but not limited to the fact that the auditor’s calculation includes a separate funding source that should not have been attributed to the actual total. Additionally, the stated variances were addressed through prior period adjustments, which are reflected in the succeeding quarter(s). However, the office maintains all relevant supporting documentation and is prepared to provide it upon request from the Grantor. Proposed Completion Date: Ongoing

View Audit 371187

Corrective Action Plans

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