Corrective Action Plans

Finding 574802 (2022-002)

Significant Deficiency 2022

OH

Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2022-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: Th...

Finding Reference Number: 2022-002 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting for Fixed Assets Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026

View Audit 365093

Finding 574801 (2022-001)

Material Weakness 2022

Falmouth-Pendleton County Airport Board

OH

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

Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Boa...

Finding Reference Number: 2022-001 Description of Finding: Lack of Internal Control Over Financial Reporting – No Accounting System Used Statement of Concurrence or Nonconcurrence: The Board of the Falmouth Pendleton County Airport agrees with the audit finding. Corrective Action: The Board has contracted with a local Accountant to begin entering all Board financial records into Quick Books. Name of Contact Person: Dan Bell, Board Chairman, k62airport@gmail.com (859) 816-8879 Projected Completion Date: On or before June 30, 2026

View Audit 365093

Finding 574765 (2022-002)

Significant Deficiency 2022

The County of Lebanon, Pennsylvania

PA

Internal Control / Segregation of Duties Material Weakness Reporting

Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting...

Anticipated Contact Finding: 2022-002 Agency: Lebanon County Commission on D&A Abuse Person/Title: James Donmoyer, Administrator of Lebanon County Commission on D&A Abuse Finding Title: Segregation of Duties over Reporting Corrective Action: The Department was in need of additional accounting personnel and as of December 2023 a new employee was hired so adequate oversight will be corrected going forward. Completion Date: December 2023

View Audit 365063

Finding 574762 (2022-004)

None 2022

The County of Lebanon, Pennsylvania

PA

Questioned Costs Allowable Costs / Cost Principles Reporting

Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning...

Anticipated Contact Finding: 2022-004 Agency: Children & Youth Person/Title: Erin Moyer. Administrator of Children & Youth Services Finding Title: Lack of Documentation of Common Program Requirements Corrective Action: Our fiscal department will begin putting language in our contracts beginning in the FY25-26. For those contracts already signed, an addendum will be sent to providers to add this language. Completion Date: August 2025

View Audit 365063

Finding 574761 (2022-003)

Material Weakness 2022

The County of Lebanon, Pennsylvania

PA

Reporting

Anticipated Contact Finding: 2022-003 Agency: Children & Youth Person/Title: Erin Moyer, Administrator of Children & Youth Services Finding Title: Reporting Corrective Action: Consistent with our response to 2022-001, our fiscal department will begin implementing a monthly balancing of bank acc...

Anticipated Contact Finding: 2022-003 Agency: Children & Youth Person/Title: Erin Moyer, Administrator of Children & Youth Services Finding Title: Reporting Corrective Action: Consistent with our response to 2022-001, our fiscal department will begin implementing a monthly balancing of bank accounts with the general ledger and accounts receivable. We will also be doing quarterly balancing, which will help keep us on a more timely schedule. Completion Date: August 2025

View Audit 365063

Finding 574633 (2022-004)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Reporting Internal Control / Segregation of Duties

• 2021 fiscal audit submitted. • Independent auditors contracted for 2023 and 2024 single audits, with completion projected for December 2025 and February 2026, respectively. • Ongoing integration and evaluation of corrective practices into daily operations. STATUS: In Progress

View Audit 364896

Finding 574632 (2022-003)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Internal Control / Segregation of Duties Reporting

• Shared calendar with grant-specific deadlines and automated reminders. • Joint oversight by Finance and Operations Managers. • Monthly and Quarterly compliance updates to the Finance Committee and Board. STATUS: Implemented

View Audit 364896

Finding 574631 (2022-002)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Subrecipient Monitoring Cash Management Reporting

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.

View Audit 364896

Finding 574630 (2022-001)

Material Weakness 2022

Toledo Lucas County Homelessness Board

OH

Subrecipient Monitoring Cash Management Reporting

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and ...

Finding 2022-1 & 2022-2 Control Activities, Information and Communication, Monitoring • Monthly reconciliation of all financial reports within the accounting system. • Dual review by Operations Manager and Board Treasurer at monthly finance committee meetings. • Use of accounting software tools and training for accurate grant-based reporting. • Accounting software issues related to transition to cloud-based software have been problem solved as possible. • Due to unresolved system limitations, TLCHB will transition to QuickBooks in January 2026, per the recommendation of the independent auditor. STATUS: Implemented bullet 1-4, bullet 5 target January 2025 • Policy to ensure funds are expended within 30 days, with exceptions approved by senior leadership. STATUS: Implemented • Monthly bank reconciliations prepared by Finance Manager and reviewed by leadership, Finance committee. • Additional staff resources allocated to support reconciliation. STATUS: Reconciliations completed; ongoing compliance in place.

View Audit 364896

Finding 574044 (2022-003)

Significant Deficiency 2022

County of Rockingham

NH

Reporting Significant Deficiency § 200.303

Audit Finding Reference: 2022-003 Corrective Action Taken or Planned: 1. Formal Documentation and Retention Procedures: Going forward, all report submissions will be accompanied by time and date-stamped confirmation of submission ( e.g., email confirmations, screenshots from the federal submission p...

Audit Finding Reference: 2022-003 Corrective Action Taken or Planned: 1. Formal Documentation and Retention Procedures: Going forward, all report submissions will be accompanied by time and date-stamped confirmation of submission ( e.g., email confirmations, screenshots from the federal submission portal, etc.). These confirmations will be retained in a designated compliance folder for each program. 2. Contingency Plan for System Errors: The County will develop a written contingency plan to address delays caused by system outages or data access issues. This plan will include communication protocols with software vendors, documentation of incidents, and immediate outreach to the granting agency when delays are anticipated. 3. Documenting Extensions and Agency Communication: In any case where a reporting deadline cannot be met, staff will immediately request written approval for extensions from the granting agency, and this correspondence will be retained as part of the official reporting record, as applicable and permitted. 4. Training for Program and Compliance Staff: Staff involved in federal reporting will receive training on reporting deadlines, documentation standards, and escalation protocols for delays. This training will be updated annually to reflect current guidance and program requirements. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance

View Audit 364627

Finding 574040 (2022-001)

Significant Deficiency 2022

County of Rockingham

NH

Reporting Significant Deficiency

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required...

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required to be reported under Federal Assistance Listing Number (ALN) 93.498- COVID-19 - Provider Relief Fund. This resulted in an incomplete reporting of federal expenditures under the appropriate ALN. To address this issue, the County will implement the following corrective actions: 1. Training and Guidance: Staff responsible for SEF A preparation will receive additional training regarding federal reporting requirements, including how to align HRSA filings with SEFA reporting and the appropriate identification of Assistance Listing Numbers. 2. Improved Coordination: The County will establish closer coordination between the departments submitting reports to federal agencies (such as HRSA) and those compiling the SEFA to ensure consistency and completeness. 3. Periodic Reconciliations: The County will implement periodic reconciliations of its general ledger and departmental grant records against federal reporting requirements throughout the fiscal year, rather than waiting until year-end. This will support more timely and accurate SEFA preparation. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance

View Audit 364627

Finding 573956 (2022-005)

Significant Deficiency 2022

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan Actions Planned in Response to Finding Authority will implement a monitoring procedure over reporting forms. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2023.

View Audit 364569

Finding 573951 (2022-004)

Material Weakness 2022

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Respons...

Corrective Action Plan Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 364569

Finding 573717 (2022-010)

Significant Deficiency 2022

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364371

Finding 573712 (2022-004)

Material Weakness 2022

Rogers County

OK

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.508 § 200.510

The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of federal funds, will evaluate the processes and procedures currently in place to ensure the accuracy of SEFA reporting and detect potential inaccuracies and/or m...

The Board of County Commissioners, with the cooperation of all elected officials and officers responsible for the receipt or expenditure of federal funds, will evaluate the processes and procedures currently in place to ensure the accuracy of SEFA reporting and detect potential inaccuracies and/or misstatements.

View Audit 364371

Finding 573379 (2022-003)

Significant Deficiency 2022

Kama'aina Care, Inc.

HI

Questioned Costs Subrecipient Monitoring Reporting

Management concurs with the finding and will ensure that records are maintained to indicate timely submission of reports.

View Audit 364154

Finding 573378 (2022-002)

Material Weakness 2022

Kama'aina Care, Inc.

HI

Reporting Subrecipient Monitoring § 200.302 § 200.502 § 200.510

Management concurs with the finding and will implement a proper expenditure reporting process, reconciled monthly, to avoid recurrence during future audits.

View Audit 364154

Finding 573369 (2022-001)

None 2022

Southwest Arkansas Planning and Development District, Inc.

AR

Questioned Costs Reporting § 200.512

See table on page 26.

View Audit 364136

Finding 573320 (2022-002)

Material Weakness 2022

City of Wapakoneta

OH

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engine...

The City will review the process for identifying federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards to minimize the likelihood of errors in preparing the schedule of expenditures of federal awards. This will include inquiries of the Engineer’s Office.

View Audit 364126

Finding 573240 (2022-003)

None 2022

Tucson Audubon Society

AZ

Reporting § 200.328

All FFR and PPR reporting requirements for all federal grants and agreements are tracked in a master spreadsheet, with reminders to all program and project managers at least 2 weeks in advance of reporting due dates.

View Audit 364051

Finding 573230 (2022-001)

Significant Deficiency 2022

Task Force on Domestic Violence, Hope Inc.

WV

Reporting § 200.5

MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY UNIFORM GUIDANCE.

View Audit 364047

Finding 573220 (2022-002)

Significant Deficiency 2022

Planned Parenthood Great Northwest, Hawai'i, Alaska, Indiana, Kentucky

WA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Managements Corrective Action Plan Year Ending – December 31, 2022 Schedule of finding and Questioned Costs: Section II – Financial Statement Findings: 2022-001 – Internal Control over Patient Accounts Receivable Financial Close and Reporting Section III – Federal Award Findings: 2022-002 - Reportin...

Managements Corrective Action Plan Year Ending – December 31, 2022 Schedule of finding and Questioned Costs: Section II – Financial Statement Findings: 2022-001 – Internal Control over Patient Accounts Receivable Financial Close and Reporting Section III – Federal Award Findings: 2022-002 - Reporting ALN #93.217 Contact: Jennifer Moore Title: Controller Completion Date – September 2024 Corrective Action – Planned Parenthood Great Northwest, Hawai’i, Indiana, Kentucky has implemented a process improvement plan in 2024 that addresses each of the findings:  We have redefined the allowance calculation methodology, relying on historical analysis and improved reporting that more accurately determines the doubtful receivables.  In 2024, a new team has taken over the reporting and filing process for our grant awards, including federal. This team is responsible for submitting the reporting and draws by the designated timeline, and it is confirmed as part of the month-end close process.

View Audit 364043

Finding 573015 (2022-001)

Material Weakness 2022

Town of Cicero

IL

Reporting

Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits by their due dates. As a result of the evaluation the town has contracted a Finance Director and adequate staff. Cont...

Planned Corrective Action The Town has evaluated the resources needed to produce timely financial information and ensure timely completion of records needed to complete annual audits by their due dates. As a result of the evaluation the town has contracted a Finance Director and adequate staff. Contact Person Responsible for Corrective Action David Gonzalez Anticipated Completion Date June 30, 2025

View Audit 363886

Finding 572959 (2022-001)

Material Weakness 2022

Gbapp, Inc.

CT

Questioned Costs Reporting Internal Control / Segregation of Duties

Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial,...

Management has retained additional personnel to assist in performing these duties and is in the process of implementing additional policies and procedures. GBAPP is in the process of supplementing its accounting personnel with a consultant with suitable skills, knowledge and experience in financial, governmental and grants management reporting.

View Audit 363786

Finding 572512 (2022-001)

Significant Deficiency 2022

Great Falls Development Authority, Inc.

MT

Reporting

Great Falls Development Authority Corrective Action Plan: During the pandemic, separation of staff, rapid growth, and increased complexity of our organization proved that some of our procedural systems were no longer adequate. We relied too much on single team members being solely responsible for r...

Great Falls Development Authority Corrective Action Plan: During the pandemic, separation of staff, rapid growth, and increased complexity of our organization proved that some of our procedural systems were no longer adequate. We relied too much on single team members being solely responsible for reporting on some grants or contracts. We have put in place three measures to ensure that all reports are submitted as required and that all reports are filed with each grant or contract. First, each grant or contract now has at least three staff team members responsible for report submittal and filing, the grant or contract manager, their direct supervisor, and our CFO. Second, all documents concerning each grant or contract will be stored electronically on our server and on our Sharepoint. Third, we have put in place a more robust management structure to handle our rapid growth, have created an Executive Assistant position, and are creating an Accounting Assistant position to properly manage the increased administrative workload. Our senior management team — Brett Doney, CEO, Jolene Schalper, Executive Vice President, Jana Williams, CFO, and Jill Kohles, Senior Vice President — are responsible for implementing the above corrective action. We anticipate completion of implementation of the corrective action by December 31, 2025.

View Audit 363670

Corrective Action Plans

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