Corrective Action Plans

Finding 1161185 (2024-004)

Material Weakness 2024

CO

Allowable Costs / Cost Principles Material Weakness Reporting § 200.512

Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensu...

Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Action Taken: This finding is very similar to 2024-002. So, the action taken will be the same as noted for that finding and is as follows. The new accountants are not anticipating any issues with meeting the deadline of June 30, 2026 for the 2025 audit. As they have been busy implementing the new processes that are mentioned in the action taken plan for finding 2024-001. These new processes will ensure that they are able to meet any audit requirements for the 2025 audit in a timely manner. In addition, they are already making plans to start submitting reports, etc. to the auditor immediately beginning in the first quarter of 2026. Another thing that will help with the completion of the audit by deadline is that the accounting office and Treasurer's office have developed a good relationship and have a great line of communication, which helps in getting tasks completed on time. If there are questions regarding this plan, please call the party responsible listed below. Sincerely yours, Tressesa Martinez County Administrator Conejos County, Colorado

View Audit 371184

Finding 1161182 (2024-003)

Material Weakness 2024

Conejos County, Colorado

CO

Material Weakness Reporting Internal Control / Segregation of Duties

Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should...

Finding 2024-003: Local Assistance and Tribal Consistency Fund, Assistance Listing No. 21.032, U.S. Department of Treasury Compliance Requirements: Reporting Grant No.: N/A Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Recommendation: The County should strengthen its internal controls with adopted policies and procedures to ensure accurate financial reporting in compliance with the Reporting Guidance for the Local Assistance and Tribal Consistency Fund. Action Taken: During conversations between the auditor, one of the accountants and myself, it was discovered that the LATCF reporting had been completed by the deadline, but what was reported was not necessarily correct. The accountant will take time to review the reporting guidance for the Local Assistance and Tribal Consistency Fund that is found at https://home.treasury.gov/system/files/136/LATCF-Reporting-Guidance.pdf. This will better equip the accountant with the knowledge they need to complete accurately not just on time. In addition, the accountant will go back and fix the incorrect reporting.

View Audit 371184

Finding 1161175 (2024-004)

Material Weakness 2024

Thornton Township High School District 205

IL

Reporting Subrecipient Monitoring

Condition: The District did not comply with the requirements of filing period, quarterly, and final reports by the due dates set by ISBE. A total of 4 reports were filed late. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed....

Condition: The District did not comply with the requirements of filing period, quarterly, and final reports by the due dates set by ISBE. A total of 4 reports were filed late. Plan: The Business Office will install stricter controls over grants and grant reporting to ensure these findings are fixed. Due to the late completion date of this audit, the results will not be seen until the FY26 audit. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Dr. Albert Holmes

View Audit 371179

Finding 1161167 (2024-006)

Material Weakness 2024

City of Perris

CA

Reporting

The City submitted the ARPA report two days after the due date because of the issues with the federal portal. The City will ensure that any issue with the portal is resolved early to prevent late submission. The corrective action has been implemented as of FY 2024/2025. The City’s employees responsi...

The City submitted the ARPA report two days after the due date because of the issues with the federal portal. The City will ensure that any issue with the portal is resolved early to prevent late submission. The corrective action has been implemented as of FY 2024/2025. The City’s employees responsible for this corrective action are Matthew Schenk (Director of Finance) and Stephen Ajobiewe (Finance Manager).

View Audit 371177

Finding 1161166 (2024-005)

Material Weakness 2024

City of Perris

CA

Subrecipient Monitoring Reporting

The City has engaged a consultant to, among other CDBG duties, help with the FFATA reporting compliance. The corrective action will be fully implemented during the Fiscal Year 2025/2026 audit. The contact person for this corrective action is Sabrina Chavez Director of Public Services of the City of ...

The City has engaged a consultant to, among other CDBG duties, help with the FFATA reporting compliance. The corrective action will be fully implemented during the Fiscal Year 2025/2026 audit. The contact person for this corrective action is Sabrina Chavez Director of Public Services of the City of Perris.

View Audit 371177

Finding 1161158 (2024-002)

Material Weakness 2024

Walla Walla County

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Walla Walla County is taking significant steps to address the recent audit finding regarding inadequate internal controls for compliance with federal requirements. Development of a New Policy To rectify this issue, the county is committed to formulating a new policy specifically tailored to meet fed...

Walla Walla County is taking significant steps to address the recent audit finding regarding inadequate internal controls for compliance with federal requirements. Development of a New Policy To rectify this issue, the county is committed to formulating a new policy specifically tailored to meet federal standards. This development process is already in motion, with the expected completion date set for December 2025. Enhancing Internal Controls We believe that the new policy will significantly improve our internal controls and ensure full compliance with federal mandates. Training Initiatives Additionally, we will seek training opportunities to increase the knowledge of all staff regarding federal programs and compliance requirements, ensuring adherence to these programs and grants.

View Audit 371174

Finding 1161129 (2024-002)

Material Weakness 2024

City of Cripple Creek

CO

Reporting § 200.100 § 200.510

Finding 2024-002 Significant Deficiency, Inaccurate Schedule Of Expenditures Of Federal Awards Personnel Responsible for Corrective Action: Monet Edwards, Finance Director Anticipated Completion Date: October 15, 2025 Corrective Action Plan: The City will strengthen internal controls by requiring th...

Finding 2024-002 Significant Deficiency, Inaccurate Schedule Of Expenditures Of Federal Awards Personnel Responsible for Corrective Action: Monet Edwards, Finance Director Anticipated Completion Date: October 15, 2025 Corrective Action Plan: The City will strengthen internal controls by requiring that all new grants have a pre-audit meeting for between the Department Head administering the grant and the Finance Director to review all relevant grant paperwork and the SEFA spreadsheet.

View Audit 371121

Finding 1161104 (2024-001)

Material Weakness 2024

Alivio Medical Center, Inc.

IL

Reporting

Management recruited a new Chief Financial Officer who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and ...

Management recruited a new Chief Financial Officer who started in January 2024. Management is fully committed to making any necessary changes to its financial reporting policies and procedures to comply with independent auditing of financial statements being completed in accordance with Federal and State Regulations, as well as with commonly accepted industry standards.

View Audit 371100

Finding 1161076 (2024-002)

Material Weakness 2024

Zanesville-Muskingum County General Health District

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.420 § 200.476

• ZMCHD will continue to educate staff on time and activity reporting. • ZMCHD will create a process to evaluate staff time and effort reporting to ensure the grant is not being overcharged.

View Audit 371068

Finding 1161075 (2024-003)

Material Weakness 2024

Center for Abuse and Rape Emergencies of Charlotte County INC

FL

Reporting Significant Deficiency

Management concurs. Procedures have been established to ensure timely submission of the Single Audit Reports and SF-SAC forms. Internal deadlines will be implemented to allow adequate time for audit completion and compliance with the Uniform Guidance.

View Audit 371063

Finding 1161073 (2024-001)

Material Weakness 2024

Houston Sro Housing Corporation

TX

Reporting

Audit Finding 2024-001: The data collection form was not submitted to the Federal Audit Clearinghouse timely. - Response: Management moved its office to a new location and additionally no longer had access to certain documentation for the audit that caused delays. Management understands the reportin...

Audit Finding 2024-001: The data collection form was not submitted to the Federal Audit Clearinghouse timely. - Response: Management moved its office to a new location and additionally no longer had access to certain documentation for the audit that caused delays. Management understands the reporting requirement and will meet the deadlines in the future. - Responsible Party: Linda G. Holder, Executive Director,Houston Housing Management Corporation, 1418 Preston St., Houston, TX 77002

View Audit 371056

Finding 1161071 (2024-001)

Material Weakness 2024

Barry Electric Cooperative, Inc.

MO

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

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The Cooperative will implement the following corrective actions prior to December 31, 2025: • The CFO will document written procedures for SEFA preparation that specifically address proper period cut...

Views of responsible personnel and planned corrective actions: Management concurs with this finding. The Cooperative will implement the following corrective actions prior to December 31, 2025: • The CFO will document written procedures for SEFA preparation that specifically address proper period cutoff based on when costs are incurred versus when funds are received. • All current grant agreements will be reviewed to identify federal funding sources and ensure compliance with the single audit threshold. • The CFO will perform quarterly and annual reviews of federal expenditure reporting for completeness, accuracy, and proper period reporting. • Prior to year-end, the CFO will independently review all award documentation to the draft SEFA against all grant documentation to verify completeness and proper period reporting.

View Audit 371043

Finding 1161069 (2024-005)

Material Weakness 2024

Lincoln County

OR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Condition: The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligable use catagory. Cause: This condition appears to be the result of a misunderstanding of what was required by the Compliance and Reporting Guidance. ...

Condition: The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligable use catagory. Cause: This condition appears to be the result of a misunderstanding of what was required by the Compliance and Reporting Guidance. Auditor Recommendation: We recommend that the County implement policies, procedures and internal controls to ensure that all required reporsts are submitted correctly and accurately and evidence of the submission is retained. Plan of Action: The Finance department will provide education to the other departments on which categories and what sort of expected documentation is needed for expenditures under this program and verify that they are appropriated to the correctly related funds. Finance staff will follow up with the departments prior to year end to ensure we have what documentation is needed, properly recorded. Date of implementation: Immediately and ongoing.

View Audit 371039

Finding 1161063 (2024-001)

Material Weakness 2024

Salem Baptist Church of Atlanta Housing Foundation, Inc.

GA

Questioned Costs HUD Housing Programs Reporting

1. Current Findings on the Schedule of Findings and Questioned Costs A. Finding 2024-001 Supportive Housing for the Elderly (CFDA# 14.157) Reserve for Replacement Deposits The Project did not repay the $31,958 Reserve for Replacement loan advance by the due date of May 1, 2024. (1) Comments on the F...

1. Current Findings on the Schedule of Findings and Questioned Costs A. Finding 2024-001 Supportive Housing for the Elderly (CFDA# 14.157) Reserve for Replacement Deposits The Project did not repay the $31,958 Reserve for Replacement loan advance by the due date of May 1, 2024. (1) Comments on the Finding and Each Recommendation Management concurs with this finding, agrees with the auditor recommendation, and the Project has repaid the loan advance. (2) Actions Taken on the Finding The Project has repaid the Reserve for Replacement loan advance. B. Status of Corrective Actions on Findings Reported in the Summary Schedule of Prior Audit Findings The prior year finding was resolved.

View Audit 371034 Questioned Costs: $1

Finding 1161061 (2024-007)

Material Weakness 2024

Columbia-Greene Community College

NY

Reporting Student Financial Aid Eligibility

Condition: Pell Grant disbursement data was not submitted to COD within the 15-day federal requirement due to a system error. Corrective Action: The Financial Aid Office, in collaboration with Bursar, will implement an automated alert system to flag pending COD submissions and conduct reconcilitions...

Condition: Pell Grant disbursement data was not submitted to COD within the 15-day federal requirement due to a system error. Corrective Action: The Financial Aid Office, in collaboration with Bursar, will implement an automated alert system to flag pending COD submissions and conduct reconcilitions twice monthly. Responsible Party: Director of Financial Aid and Bursar Completion Date: January 31, 2026 Monitoring: Monthly COD reporting review with Vice President for Administration & Finance.

View Audit 371029

Finding 1161056 (2024-004)

Material Weakness 2024

Through the Looking Glass

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Completion of audits by the required submission date of March 31st will be prioritized so Federal Audit Clearinghouse submission will occur by the due date.

View Audit 371024

Finding 1161055 (2024-001)

Material Weakness 2024

Oregon Impact

OR

Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.400

Official: Janelle Lawrence, Executive Director. Date of Discussion: October 3, 2025. Planned Corrective Actions: To reduce misidentification of expenses for allowed activities, the Organization has implemented a dual-review process for all grant expenses to ensure that eligible costs are identified ...

Official: Janelle Lawrence, Executive Director. Date of Discussion: October 3, 2025. Planned Corrective Actions: To reduce misidentification of expenses for allowed activities, the Organization has implemented a dual-review process for all grant expenses to ensure that eligible costs are identified and submitted. Staff will also receive updated training on allowable expense categories to reduce misinterpretation. In monitoring payroll activities, the Organization has revised its grant payroll allocation process to ensure that duties performed under specific roles are billed at the appropriate rate. Future budgets will more clearly distinguish between roles and corresponding pay rates to prevent overages. All projects will undergo budget-to-expense reconciliation on a monthly basis to safeguard against missed claims and ensure that grant resources are maximized without exceeding allowable limits.

View Audit 371019 Questioned Costs: $1

Finding 1160982 (2024-004)

Material Weakness 2024

Plainview Serenity Center, Inc.

TX

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management acknowledges that the late engagement of the external auditors contributed to the delayed completion and submission of the Singl...

Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management acknowledges that the late engagement of the external auditors contributed to the delayed completion and submission of the Single Audit. To prevent recurrence, management will establish a proactive annual audit planning schedule that ensures auditor engagement well in advance of the reporting deadline Official Responsible for Ensuring CAP: Paul Walker, Chief Executive Officer Planned Completion Date for CAP: Immediately Plan to Monitor Completion of CAP: Management will maintain an annual audit calendar with milestone dates for financial statement preparation, auditor fieldwork, and report submission. The CEO will review progress monthly to ensure timely completion.

View Audit 371016 Questioned Costs: $1

Finding 1160965 (2024-003)

Material Weakness 2024

City of Warwick, Rhode Island

RI

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328

Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing #21.027 Recommendation: We recommend the City implement procedures to ensure the accuracy of quarterly reporting and maintain supporting documentation for each of the amounts reported. Explanation of disagreement with audit findin...

Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing #21.027 Recommendation: We recommend the City implement procedures to ensure the accuracy of quarterly reporting and maintain supporting documentation for each of the amounts reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All quarterly reports were reviewed and combined into a single report. All obligations and expenses as of 6/30/2024 were examined and a determination of correct obligation and expenses was determined. These new numbers will be used for the next reporting period. The new report will continue to be used moving forward. Name(s) of the contact person(s) responsible for corrective action: Angie Murray Planned completion date for corrective action plan: 10/15/2025

View Audit 370996

Finding 1160963 (2024-002)

Material Weakness 2024

City of Warwick, Rhode Island

RI

Eligibility Reporting Significant Deficiency

Congressionally Mandated Projects - Assistance Listing #66.202 Recommendation: We recommend that the City strengthen its internal controls over federal reporting requirements to ensure timely compliance with all federal reporting deadlines. Explanation of disagreement with audit finding: There is no...

Congressionally Mandated Projects - Assistance Listing #66.202 Recommendation: We recommend that the City strengthen its internal controls over federal reporting requirements to ensure timely compliance with all federal reporting deadlines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Department personnel inquired, through their contact for the grant, about the reporting requirements. Multiple reimbursement requests were submitted and the all payments were received. No notification was received regarding any missing reports. As of 7/24/2025, all reporting was up to date. Name(s) of the contact person(s) responsible for corrective action: Angie Murray Planned completion date for corrective action plan: 7/24/2025

View Audit 370996

Finding 1160936 (2024-011)

Material Weakness 2024

Plaquemines Port Harbor & Terminal District

LA

Cash Management Reporting Internal Control / Segregation of Duties § 200.305 § 200.328

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the...

Management concurs with the audit recommendation and is taking the following corrective actions to improve cash management efficiency and ensure accurate and timely financial reporting: The District will implement a policy requiring that reimbursement requests are submitted at least quarterly to the grant administrator and reconciled to the SF-425 reporting. • This policy will ensure that federal drawdowns are performed timely and aligned with actual expenditures, improving cash flow management and reducing the risk of reporting discrepancies. • Procedures will reconcile all reimbursement requests with SF-425 financial reports to confirm that expenditures are accurately and consistently reflected in the corresponding SF-425 report, in compliance with 2 CFR 200.305 and 2 CFR 200.328. • Management will ensure staff is adequately trained in grant administration and financial reporting. These sessions will cover federal cash management standards, SF-425 reporting procedures, and internal controls to ensure consistency and compliance. These actions reflect the District’s commitment to improving financial management practices, enhancing grant compliance, and ensuring the timely and accurate reporting of federally funded expenditures.

View Audit 370980

Finding 1160910 (2024-001)

Material Weakness 2024

Diocesan Central Funds of the R.c. Diocese of Brooklyn, New York

NY

Internal Control / Segregation of Duties Eligibility Reporting § 200.512

Management agrees with the finding and will evaluate expenditures of federal awards each year to ensure the filings are done timely.

View Audit 370976

Finding 1160904 (2024-005)

Material Weakness 2024

Platte County, Nebraska

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The County has discussed and the County Treasurer has developed a procedure to record the federal awards by project and by department. The spreadsheet shall provide the reporting information of expenditures of federal awards and the awards received.

View Audit 370972

Finding 1160886 (2024-007)

Material Weakness 2024

Martin University

IN

Questioned Costs Special Tests & Provisions Student Financial Aid § 200.303

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calcula...

United States Department of Education Student Financial Aid Cluster – Assistance Listing No. 84.063 Condition: During our audit procedures, we noted that the 1 student withdrawal did not have a return to Title IV calculation completed timely as the student officially withdrew 8/29/23 and the calculation was not completed until 3/24/25. We also noted that the calculation that was performed did not include documentation of the control process to review and approve the calculations prior to changes being made to the student’s award. Auditors’ Recommendation: We recommend the institution maintain proper documentation in accordance with federal grantor requirements and ensure that the documents are readily available for review upon request, including monitoring of students with triggering events that require a return to Title IV calculation to be completed, reviewed, and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has implemented a new SIS and Financial Aid processing system. Name(s) of the contact person(s) responsible for corrective action: Qiana Hall, Associate VP of Enrollment Services Planned completion date for corrective action plan: June 30, 2025

View Audit 370945 Questioned Costs: $1

Finding 1160866 (2024-002)

Material Weakness 2024

Martin University

IN

Internal Control / Segregation of Duties Material Weakness Reporting

MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional proces...

MATERIAL WEAKNESS Segregation of Duties and Control Documentation Recommendation: The University should evaluate their financial reporting processes and controls, including the segregation of duties among its internal staff (including number of internal staff), to determine whether additional processes and controls over the financial records of the University are complete, accurate, and retained to support the University’s financial statement prepared in accordance with U.S. GAAP. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University engaged an external consultant in June 2023, hired a new staff accountant in September 2023 and a CFO in November 2023. The University has begun to restructure all accounting and reconciliation functions, including implementation of new accounting software. The University is implementing financial internal controls to improve the financial statements preparation and preparation of the schedule of expenditures and federal awards. Name of the contact person responsible for corrective action: Dr. Sean Huddleston, President & CEO Planned completion date for corrective action plan: June 30, 2025

View Audit 370945

Corrective Action Plans

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