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Corrective Action Plans

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Finding 1240572 (2022-005)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Reporting Material Weakness § 200.512
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and ...
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has taken steps to address delays in federal and audit-related reporting. The Tribe has prioritized completion of outstanding financial audits and continues to work with its independent auditors to bring required audits and reporting current. Finance and Administration will provide requested records and supporting documentation to the auditors in a timely manner and maintain communication regarding outstanding items necessary to complete each audit. Going forward, the Tribe will maintain an annual compliance calendar that includes audit preparation, federal reporting deadlines, Single Audit requirements, financial statement preparation, and other required submissions. Supporting schedules, reconciliations, grant records, payroll documentation, accounts receivable information, and other audit documentation will be prepared and maintained throughout the fiscal year rather than waiting until audit fieldwork begins. Management will monitor the status of the annual audit and required federal submissions to reduce the likelihood of future late reporting. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240571 (2022-004)
Material Weakness 2022
NUNAKAUYARMIUT TRIBE
AK
Material Weakness Reporting Internal Control / Segregation of Duties
Finding 2022-004 Lack of Internal Control over Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened its gra...
Finding 2022-004 Lack of Internal Control over Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Dora Mathew, Tribal executive Director Mary Carl, Tribal Financial Officer Corrective Action Plan: Nunakauyarmiut Tribe concurs with the finding and has strengthened its grant and financial reporting procedures. The Tribe will maintain a centralized schedule of federal awards and required reporting deadlines identifying the awarding agency, award number, period of performance, reporting frequency, report type, due date, responsible staff member, and submission status. Finance, Administration, and applicable program personnel will coordinate to ensure that financial and program information necessary to complete required reports is available before applicable deadlines. Financial reports will be reconciled to the Tribe's accounting records before submission. Copies of submitted reports, supporting documentation, and evidence of submission will be retained in the applicable grant file. Management will periodically review the reporting schedule to identify upcoming or outstanding requirements and take corrective action when necessary. Proposed Completion Date: September 30, 2026.
View Audit 414987
Finding 1240509 (2022-002)
Material Weakness 2022
Central New York Regional Planning & Development Board
NY
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2022-002 (a) Comments on the Findin...
Name of Auditee: Central New York Regional Planning and Development Board Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2022 CAP Prepared by: David Bottar, Executive Director Phone: (315) 422-8276 (2) Audit Finding 2022-002 (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.
View Audit 414967
Finding 1240212 (2022-001)
Material Weakness 2022
Washington County Arkansas
AR
Reporting § 200.510 § 200.518
In response to the finding of a misstatement of the 2022 Schedule of Federal Awards document submitted to Frost, PLLC, the County has established a cycle of training for new and existing staff within the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement of the 2022 Schedule of Federal Awards document submitted to Frost, PLLC, the County has established a cycle of training for new and existing staff within the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments, such as the Treasurer's Office, to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards.
View Audit 414804
Finding 1240203 (2022-004)
Material Weakness 2022
Ekentucky Advanced Manufacturing Institute INC
KY
Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.339 § 200.501 § 200.512 § 200.520
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit an...
The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end. Anticipated completion date: December 31, 2026. Responsible contact person: Kathy Walker, Executive Director.
View Audit 414796
Finding 1240085 (2022-001)
Material Weakness 2022
Public Buildings Authority
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Implement closing calendar, compliance tracking, SEFA standarization and supervisory review.
Implement closing calendar, compliance tracking, SEFA standarization and supervisory review.
View Audit 414703
Finding 1240034 (2022-008)
Material Weakness 2022
Akiachak Native Community
AK
Allowable Costs / Cost Principles Material Weakness Reporting § 200.430
Finding 2022-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Management will strengthen internal controls over payroll and review personnel files for adequate p...
Finding 2022-008 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Costs Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Management will strengthen internal controls over payroll and review personnel files for adequate pay rate documentation. Proposed Completion Date: October 31, 2026.
View Audit 414656
Finding 1240033 (2022-007)
Material Weakness 2022
Akiachak Native Community
AK
Allowable Costs / Cost Principles Material Weakness Reporting
Finding 2022-007 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Improvements will be made to documentation procedures for payables and cash disbursements to accommo...
Finding 2022-007 Lack of Internal Controls Over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Improvements will be made to documentation procedures for payables and cash disbursements to accommodate the minimum requirements for grant regulations and audit purposes. Proposed Completion Date: October 31, 2026.
View Audit 414656
Finding 1240031 (2022-005)
Material Weakness 2022
Akiachak Native Community
AK
Reporting Material Weakness § 200.512
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Reconciliation and closing procedures will be started earlier to accommodate for the nine-month reporting requirement. A certified public ...
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Noelle George, Tribal Administrator Corrective Action Plan: Reconciliation and closing procedures will be started earlier to accommodate for the nine-month reporting requirement. A certified public accountant has been contracted to assist with the year-end closing and audit preparation process. Since required audits are backlogged by three years, the future date of compliance with this requirement is expected to be in 2027. Proposed Completion Date: March 31, 2027.
View Audit 414656
Finding 1239836 (2022-004)
Material Weakness 2022
Community Alliance with Family Farmers
CA
Reporting Allowable Costs / Cost Principles Cash Management
In 2026 CAFF will create a grant bridging document to monitor differences between revenue and expenses and progress against grant budgets. Grant reports in QuickBooks will reflect a full accounting each month for revenue earned and costs incurred (including allocated costs per cost allocation plan).
In 2026 CAFF will create a grant bridging document to monitor differences between revenue and expenses and progress against grant budgets. Grant reports in QuickBooks will reflect a full accounting each month for revenue earned and costs incurred (including allocated costs per cost allocation plan).
View Audit 414508
Finding 1239835 (2022-003)
Material Weakness 2022
Community Alliance with Family Farmers
CA
Cash Management Reporting Significant Deficiency
At a minimum CAFF will complete 2023 and 2024 single audits in 2026, and 2025 and 2026 single audits in 2027, bringing us current in 2027. All single audits will be uploaded and certified in the federal clearinghouse database; as part of the Uniform Guidance reporting requirements. Grant Management ...
At a minimum CAFF will complete 2023 and 2024 single audits in 2026, and 2025 and 2026 single audits in 2027, bringing us current in 2027. All single audits will be uploaded and certified in the federal clearinghouse database; as part of the Uniform Guidance reporting requirements. Grant Management staff will be trained on the Uniform Guidance and compliance requirements for federal grants.
View Audit 414508
Finding 1238448 (2022-003)
Material Weakness 2022
BREAKTHRU HOUSE, INC
GA
Reporting Internal Control / Segregation of Duties Eligibility § 200.512
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that i...
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that includes all key reporting deadlines, including audit and FAC submission requirements. Responsibilities for each compliance requirement will be clearly assigned to specific personnel. Management will monitor the calendar regularly to ensure all deadlines are met. Additionally, the Organization will implement a review process to ensure submissions are accurate, complete, and timely. Contact: BreNita Jackson, Executive Director
View Audit 413318
Finding 1236696 (2022-009)
Material Weakness 2022
City of Marion
OH
Reporting
Finding Number: 2022-009 Planned Corrective Action: While ARPA reporting is complete, the City will implement procedures to ensure all federal grant reporting is reviewed prior to submission. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Vidya Iyengar, City Auditor
Finding Number: 2022-009 Planned Corrective Action: While ARPA reporting is complete, the City will implement procedures to ensure all federal grant reporting is reviewed prior to submission. Anticipated Completion Date: December 31, 2026 Responsible Contact Person: Vidya Iyengar, City Auditor
View Audit 412249
Finding 1236264 (2022-007)
Material Weakness 2022
Community Homeless Solutions
CA
Allowable Costs / Cost Principles Reporting
Implement a formal approval process for all federal expenditures - ensuring pre-approval, and available documentation are retained. Consider staff training for uniform guidance and continuing reviews and approvals to ensure compliance.
Implement a formal approval process for all federal expenditures - ensuring pre-approval, and available documentation are retained. Consider staff training for uniform guidance and continuing reviews and approvals to ensure compliance.
View Audit 411850
Finding 1235976 (2022-005)
Material Weakness 2022
Metro Area Continuum of Care for the Homeless
NE
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.512
Finding Reference Number 2022: Untimely Completion of the Single Audit Description of Finding: The Single Audit for the year ended December 31, 2022 was completed approximately three years after the fiscal year-end due primarily to prolonged delays in responses to audit requests and untimely submiss...
Finding Reference Number 2022: Untimely Completion of the Single Audit Description of Finding: The Single Audit for the year ended December 31, 2022 was completed approximately three years after the fiscal year-end due primarily to prolonged delays in responses to audit requests and untimely submission of required supporting documentation. Statement of Concurrence or Nonconcurrence: Threshold CoC concurs with the finding. Corrective Action: Management will establish formal procedures to ensure timely completion and submission of future Single Audits. Procedures will assign an audit coordinator, maintain a centralized tracking system for auditor requests and outstanding items, establish internal deadlines for providing requested documentation, and require regular progress communication with the audit team. Management will also ensure adequate staffing and resources are available throughout the audit process. Name of Contact Person: Jason Feldhaus, Executive Director, jason@thresholdcoc.org Projected Completion Date: December 31, 2026 Questioned Costs: None
View Audit 411573
Finding 1235975 (2022-004)
Material Weakness 2022
Metro Area Continuum of Care for the Homeless
NE
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Finding Reference Number 2022: Reporting Description of Finding: Management was unable to provide several required monthly and quarterly Emergency Rental Assistance Program reports requested during the audit and, for reports that were available, could not provide sufficient supporting documentation ...
Finding Reference Number 2022: Reporting Description of Finding: Management was unable to provide several required monthly and quarterly Emergency Rental Assistance Program reports requested during the audit and, for reports that were available, could not provide sufficient supporting documentation to substantiate certain reported amounts. Statement of Concurrence or Nonconcurrence: Threshold CoC concurs with the finding. Corrective Action: Management will strengthen controls over grant reporting by maintaining a reporting calendar with due dates and assigned owners; requiring completion, retention, and timely submission of all required monthly and quarterly reports; and retaining sufficient supporting documentation and reconciliations for all amounts reported to the grantor. A supervisory review will be documented before reports are submitted. This is similar to prior-year finding 2021-002. The corrective action above adds formal report tracking, retention, supporting documentation, and documented supervisory review to address the repeated issue. Name of Contact Person: Jason Feldhaus, Executive Director, jason@thresholdcoc.org Projected Completion Date: December 31, 2026 Questioned Costs: None.
View Audit 411573
Finding 1235973 (2022-002)
Material Weakness 2022
Metro Area Continuum of Care for the Homeless
NE
Reporting § 200.510
Finding Reference Number 2022: Preparation of SEFA Description of Finding: The initial Schedule of Expenditures of Federal Awards (SEFA) contained material errors and omissions, including omitted amounts passed through to subrecipients, inaccurate federal expenditure amounts, and other incomplete in...
Finding Reference Number 2022: Preparation of SEFA Description of Finding: The initial Schedule of Expenditures of Federal Awards (SEFA) contained material errors and omissions, including omitted amounts passed through to subrecipients, inaccurate federal expenditure amounts, and other incomplete information, and required significant auditor assistance and multiple revisions before it was materially accurate. Statement of Concurrence or Nonconcurrence: Threshold CoC concurs with the finding. Corrective Action: Management will implement formal procedures for preparation and review of the SEFA. The process will include reconciling federal expenditures to the general ledger and supporting grant records; verifying that all federal programs, Assistance Listing Numbers, and pass-through information are complete and accurate; identifying and reporting all amounts provided to subrecipients; and documenting an independent supervisory review of the completed SEFA before it is provided for audit. Name of Contact Person: Jason Feldhaus, Executive Director, jason@thresholdcoc.org Projected Completion Date: December 31, 2026
View Audit 411573
Finding 1235934 (2022-002)
Material Weakness 2022
Southeastern Regional Medical Center
NC
Subrecipient Monitoring Cash Management Reporting § 200.512
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 3...
2022-002 – Reporting – Submission of the Data Collection Form Individuals Responsible for Corrective Action Plan: Sara Bradley, VP/Chief Financial Officer Anticipated Completion Date: September 2026 Management acknowledges that the reporting package and data collection form for the year ended June 30, 2022, was not filed with the Federal Audit Clearinghouse on or before the deadline of March 31, 2023. Management maintains that appropriate schedules and notes thereto were prepared accurately and timely, and that the delay was due primarily to the unique nature of Provider Relief Funds being reported, which resulted in evolving compliance requirements over the funding and reporting periods. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
View Audit 411536
Finding 1229912 (2022-005)
Material Weakness 2022
Devils Lake Municipal Airport Authority
ND
Reporting
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City will conduct a review of the internal control and procedures and make necessary adjustments to ensure that grant reporting is filed accurately and within required timelines. Comp...
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City will conduct a review of the internal control and procedures and make necessary adjustments to ensure that grant reporting is filed accurately and within required timelines. Completion Date – Ongoing – December 31, 2026
View Audit 411137
Finding 1229910 (2022-004)
Material Weakness 2022
Devils Lake Municipal Airport Authority
ND
Material Weakness Reporting
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City has contracted with auditors to get caught up on audits. Completion Date – Ongoing – December 31, 2026
Contact Person – Rob Johnson, Interim City Auditor and Dominic Eritano, Airport Manager Corrective Action Plan – The City has contracted with auditors to get caught up on audits. Completion Date – Ongoing – December 31, 2026
View Audit 411137
Finding 1229758 (2022-006)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Reporting Subrecipient Monitoring Material Weakness
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: We recommend that management implement procedures to identify FFATA-reportable subawards and ensure all required reports are submitted timely. We further recommend that management review subawards issued subsequent to FY2022 to determine whether any required FFATA reports were omitted and consult with the applicable federal awarding agencies or pass-through entities regarding potential corrective actions, including whether late reporting may be accepted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has since submitted the missing FFATA reports and is implementing procedures to address the requirement going forward. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: July 23, 2026
View Audit 410987
Finding 1229756 (2022-003)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Matching / Level of Effort / Earmarking Subrecipient Monitoring Reporting § 200.303
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Recommendation: To implement a documented review and approval for matching transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding...
Farmers Market and Local Food Promotion Program– Assistance Listing No. 10.175 Recommendation: To implement a documented review and approval for matching transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a quarterly review and approval process for grant matching transactions, performed separately for each grant program. For each program, a spreadsheet summarizing that program's matching transactions received during the prior quarter will be prepared and sent to the Executive Director for review. The Executive Director's approval will be documented via email for each program, retained along with the corresponding supporting spreadsheet as evidence of review. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
View Audit 410987
Finding 1229753 (2022-004)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303 § 200.329
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To implement a procedure that documents the Executive Director's review and approval of the annual REEports, such as retaining evidence of approval through a signed report or email correspondence. In add...
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To implement a procedure that documents the Executive Director's review and approval of the annual REEports, such as retaining evidence of approval through a signed report or email correspondence. In addition, management should establish controls and provide training to help ensure reports are reviewed, approved, and submitted timely in accordance with applicable requirements Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement a documented review and approval process for annual REEports prior to submission. Each year, the completed REEport will be sent to the Executive Director for review, and the Executive Director's approval will be documented via email prior to submission. This email approval will be retained as evidence of review, along with the submitted report. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
View Audit 410987
Finding 1229752 (2022-002)
Material Weakness 2022
GROW FOOD dba Viva Farms
WA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To provide additional training to employees and supervisors responsible for timesheet preparation and approval to reinforce compliance with established timesheet policies and approval controls. Explanati...
Beginning Farmer and Rancher Development Program – Assistance Listing No. 10.311 Recommendation: To provide additional training to employees and supervisors responsible for timesheet preparation and approval to reinforce compliance with established timesheet policies and approval controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will provide additional training to both employees responsible for preparing timesheets and to supervisors responsible for reviewing and approving them. This training will cover accurate and timely recording of time worked, including proper allocation of time to federal grant programs, and will reinforce Viva Farms' existing timesheet policies and supervisor approval requirements before timesheets are submitted to payroll.. Name(s) of the contact person(s) responsible for corrective action: Rob Smith Planned completion date for corrective action plan: September 30, 2026
View Audit 410987
Finding 1229587 (2022-006)
Material Weakness 2022
Puerto Rico Emergency Management and Disasters Bureau
PR
Reporting Matching / Level of Effort / Earmarking
DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP includes: Establishing and documenting formal procedures for the preparation, review, and timely submission of SF-425 reports; implementing a report reconciliation checklist requiring agreem...
DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP includes: Establishing and documenting formal procedures for the preparation, review, and timely submission of SF-425 reports; implementing a report reconciliation checklist requiring agreement of reported data to PRIFAS andSEFA records, ensure that each report includes federal and recipient share, drawdown activity, and unliquidated obligations as of the reporting date, designate an official responsible for review and approval prior to filing and retain evidence of submission, and DSP will also provide staff training on federal reporting requirements under 2 CFR 200.327-329. This new section will specifically address federal programs for the bureaus and DPS itself.
View Audit 410869
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