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Corrective Action Plans

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Finding 1240742 (2025-005)
Material Weakness 2025
Polk County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Stacy Grover, Finance Director Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The ...
Name of Contact Person Responsible for Corrective Action: Stacy Grover, Finance Director Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Finance Director will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2026
View Audit 415121
Finding 1240737 (2025-003)
Material Weakness 2025
Lincoln County, Nebraska
NE
Reporting Internal Control / Segregation of Duties
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to U.S. Treasury.
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to U.S. Treasury.
View Audit 415114
Finding 1240728 (2025-003)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Material Weakness § 200.512
Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.
Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.
View Audit 415103
Finding 1240727 (2025-002)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Internal Control / Segregation of Duties
Management agrees with the finding. The Director of Accounting has implemented a new process to track all new investments in tax credit real estate partnerships allowing finance to assess the proper accounting for these using the equity method of accounting.
Management agrees with the finding. The Director of Accounting has implemented a new process to track all new investments in tax credit real estate partnerships allowing finance to assess the proper accounting for these using the equity method of accounting.
View Audit 415103
Finding 1240726 (2025-001)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Internal Control / Segregation of Duties
Management agrees with the finding. The Director of Accounting has implemented a new process to assure that all executed agreements are received by the finance group to assure accurate and timely recording of all agreements.
Management agrees with the finding. The Director of Accounting has implemented a new process to assure that all executed agreements are received by the finance group to assure accurate and timely recording of all agreements.
View Audit 415103
Finding 1240718 (2025-001)
Material Weakness 2025
Black Veterans for Social Justice, Inc.
NY
Reporting § 200.512
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
View Audit 415088
Finding 1240715 (2025-006)
Material Weakness 2025
Nevadaworks
NV
Reporting Material Weakness § 200.303 § 200.328
Reporting Management Response: Management acknowledges this finding. The fourth-quarter FY2025 financial report submitted to the grantor was an exact duplicate of the third-quarter report and did not include fourth-quarter activity. The audit also found no evidence of an independent review before su...
Reporting Management Response: Management acknowledges this finding. The fourth-quarter FY2025 financial report submitted to the grantor was an exact duplicate of the third-quarter report and did not include fourth-quarter activity. The audit also found no evidence of an independent review before submission. Corrective Action: Nevadaworks will strengthen its federal financial reporting review process. 1. A reporting calendar will identify all required federal reports, due dates, preparer, reviewer, and approving official. 2. Each quarterly report will be reconciled to the general ledger and applicable grant accounting records before submission. 3. Management will review the FY2025 fourth-quarter reporting issue and submit any required corrected reports to the awarding agency. Responsible Party: Finance Manager/Controller. Target Completion The reporting checklist and independent review process will be implemented immediately and used for all subsequent quarterly federal financial reports. Monitoring: Management will perform quarterly compliance reviews to verify that each federal financial report was reconciled, independently reviewed, approved, and retained with supporting documentation.
View Audit 415079
Finding 1240686 (2025-001)
Material Weakness 2025
The Housing Authority of the County of Kern
CA
HUD Housing Programs Reporting
FA-2025-001 Moving to Work Demonstration Program, United States Department of Housing and Urban Development, Federal Assistance listing number #14.881. Management’s Response/Planned Corrective Action: The Authority acknowledges the finding related to untimely and incomplete Housing Quality Standards...
FA-2025-001 Moving to Work Demonstration Program, United States Department of Housing and Urban Development, Federal Assistance listing number #14.881. Management’s Response/Planned Corrective Action: The Authority acknowledges the finding related to untimely and incomplete Housing Quality Standards (HQS) inspections under the Moving to Work Demonstration Program (Assistance Listing #14.881). To correct the deficiencies noted and ensure full alignment with HUD regulatory requirements, the Authority has undertaken the following corrective actions: 1. Immediate Staffing Intervention and Backlog Elimination: To address the substantial number of past-due inspections, the Authority hired two temporary inspectors dedicated exclusively to completing all overdue HQS inspections. This focused initiative was active from June 2025 through December 2025 and successfully brought delinquent inspections current. 2. Establishment of Permanent Oversight Structure: In December 2025, the Authority hired a full-time Lead Inspector to oversee all aspects of the HQS process. This position is responsible for: o Ensuring compliance with 24 CFR §§ 982.401–982.405 o Implementing quality control measures o Monitoring inspection timeliness o Supervising inspection staff and coordinating workload assignments o Ensuring that internal policies fully align with HUD requirements, including correction of Administrative Plan Section 7A 3. Implementation of Bi-Weekly Internal Compliance Audits: To ensure ongoing adherence to HQS requirements, the Authority has instituted bi-weekly internal audits. Under this process: o A program administrator reviews a sample of completed HQS inspections o Timeliness, accuracy, documentation, and system entries are verified o Any identified deficiencies are corrected immediately and used for staff retraining 4. Ongoing Training and Compliance Reinforcement: All inspection staff have received updated training on HQS requirements, inspection timelines, documentation standards, and the Administrative Plan. Additional refresher training will be conducted at least annually or whenever regulatory guidance is updated. Anticipated Completion Date: All corrective actions described above have already been implemented or are currently in the final stages of implementation. Responsible Officials • Housing Administrator over Voucher Programs – Oversight of HQS compliance and policy revision • Lead Inspector (HQS) – Daily operational management of inspections • Assistant Executive Director – Monitoring of audit controls and QA reviews
View Audit 415070
Finding 1240685 (2025-001)
Material Weakness 2025
Greater Lawrence Technical School
MA
Reporting
Audit Finding Reference: 2025-001 (Repeat Finding; Previously Identified as 2024-001) Planned Corrective Action: Management acknowledges the repeat finding regarding the untimely submission of the School’s annual filing with the Federal Audit Clearinghouse (FAC) for the fiscal year ended June 30, 20...
Audit Finding Reference: 2025-001 (Repeat Finding; Previously Identified as 2024-001) Planned Corrective Action: Management acknowledges the repeat finding regarding the untimely submission of the School’s annual filing with the Federal Audit Clearinghouse (FAC) for the fiscal year ended June 30, 2025. This finding was previously identified as Audit Finding 2024-001. The prior corrective action was implemented; however, the timing of the completion of prior audits continued to impact the School’s ability to meet the March 31, 2026 filing deadline. To address this issue and improve the timeliness of future filings, the School and School Committee will implement the following corrective actions: 1. Establishment of a Formal Timeline: Management will develop and adopt a detailed annual audit and reporting calendar that includes key milestones for audit completion and FAC submission to ensure adequate time for timely filing. 2. Monitoring and Verification: The School will establish a structured monitoring system that includes regularly scheduled status meetings (at least monthly, and more frequently as deadlines approach) involving key personnel and, when necessary, external auditors. These meetings will be used to review audit progress against established timelines, identify potential delays early, and implement corrective steps in real time. 3. Improved Coordination with Auditors: Management will work closely with external auditors to establish clear expectations for audit completion, including target dates for each major step of the audit. Name of Contact Person: Melissa Martel, Director of Finance Planned Completion Date: June 30, 2026
View Audit 415067
Finding 1240684 (2025-001)
Material Weakness 2025
Town of East Haven
CT
Reporting
The amount reported in the project and expenditure report for current period expenditures did not reconcile to the amounts in the general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and in compliance with U.S. Treasury guidelines. The impleme...
The amount reported in the project and expenditure report for current period expenditures did not reconcile to the amounts in the general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Finance Director.
View Audit 415066
Finding 1240647 (2025-002)
Material Weakness 2025
Partnership Homes, Inc.
NC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN July 7, 2026 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robin...
Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN July 7, 2026 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2025. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2025 The findings from the December 31, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2025-002: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with the finding and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.
View Audit 415030
Finding 1240645 (2025-006)
Material Weakness 2025
JOHNSON CREEK WATERSHED COUNCIL
OR
Reporting § 200.302 § 200.303
2025-006 Habitat Conservation – Assistance Lising #11.463 - Material Weakness in Internal Control over Compliance – Financial Reporting Recommendation: We recommend the Organization implement formal internal controls over the Federal financial reporting process, including documented supervisory revi...
2025-006 Habitat Conservation – Assistance Lising #11.463 - Material Weakness in Internal Control over Compliance – Financial Reporting Recommendation: We recommend the Organization implement formal internal controls over the Federal financial reporting process, including documented supervisory review and approval of all Federal Financial Reports prior to submission. Federal Financial Reports should be prepared using information maintained within the accounting system and reconciled to the general ledger before submission to ensure the reports are complete, accurate, and fully supported. Additionally, management should develop and implement a written Federal financial reporting policy that establishes procedures for preparing, reviewing, approving, reconciling, documenting, and retaining Federal Financial Reports in accordance with the Uniform Guidance. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: JCWC is in the process of implementing updated financial policies and procedures to strengthen internal controls over Federal financial reporting. The revised Fiscal Policy Manual establishes a specific Federal Financial Reporting Process in Section 7.4.1 that defines responsibilities and required controls for preparing, verifying, reconciling, reviewing, approving, submitting, and retaining Federal Financial Reports. The new process requires: 1. Prepare and Verify The Finance & Grants Manager works with Jitasa to prepare Federal Financial Reports using information maintained in QuickBooks and supporting documentation and verifies that reported expenditures are allowable, properly allocated, within the approved budget, and adequately supported. 2. Reconcile and Review Jitasa reconciles reported expenditures to the applicable QuickBooks general ledger accounts and supporting documentation. Any discrepancies must be investigated, corrected, and documented before submission. 3. Review and Approve The Executive Director reviews the Federal Financial Report and supporting documentation for accuracy, completeness, and compliance with Federal award requirements and provides documented approval through an approved electronic signature platform prior to submission. 4. Submit and Retain Following approval, the Finance & Grants Manager submits the report by the applicable deadline and retains the submitted report, supporting documentation, reconciliation, and documented approval in accordance with Section 10 and applicable Federal requirements. Action Plan: JCWC will finalize and present the Fiscal Policy Manual to the Board for formal adoption and will continue implementing the Federal Financial Reporting Process in the interim. Management will use the procedures established in Section 7.4.1 for all applicable Federal Financial Reports and will monitor compliance with the required preparation, reconciliation, review, approval, submission, and record-retention procedures. Any discrepancies or gaps identified through the reporting process will be addressed and documented. Name(s) of the contact people responsible for correction action: Jennifer Hamilton, Executive Director Sean Connolly, Finance & Grants Manager Jitasa Plan completion date for corrective action plan: December 31, 2026 for implementation and monitoring ongoing.
View Audit 415026
Finding 1240641 (2025-002)
Material Weakness 2025
JOHNSON CREEK WATERSHED COUNCIL
OR
Allowable Costs / Cost Principles Reporting Material Weakness § 200.302 § 200.303
2025-002 Habitat Conservation – Assistance Lising #11.463 - Material Weakness in Internal Control over Compliance – Financial Management Recommendation: We recommend the Organization modify its financial management system to separately identify and track Federal award expenditures within the account...
2025-002 Habitat Conservation – Assistance Lising #11.463 - Material Weakness in Internal Control over Compliance – Financial Management Recommendation: We recommend the Organization modify its financial management system to separately identify and track Federal award expenditures within the accounting records. Management should discontinue reliance on external workbooks as the primary record of Federal expenditures and ensure the accounting system provides complete, accurate, and auditable records sufficient to support Federal financial reporting and compliance with Uniform Guidance requirements. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: In September 2025, Johnson Creek Watershed Council implemented a new financial management process that separately identifies and tracks Federal award expenditures within its accounting records. JCWC transitioned its bookkeeping and accounting functions to Jitasa, an external accounting firm, with QuickBooks Online serving as the official accounting ledger. Under the new process, Federal grant expenditures are coded to the appropriate grant, project, and funding source within the accounting system. Grant expenditures are reconciled to the QuickBooks general ledger and supporting documentation as part of the grant reimbursement and financial reporting process. External grant tracking worksheets may still be used as supplemental management tools for monitoring project budgets and preparing reimbursement requests; however, they are no longer relied upon as the primary record of Federal expenditures. The new Fiscal Policy Manual formalizes these practices. Section 4.4.4, Cost Allocation, requires direct costs to be charged to the specific grant, contract, or project and shared costs to be allocated using documented methodologies. Section 10.1, Financial Records, establishes QuickBooks as the official accounting ledger, with Jitasa maintaining and reconciling the organization's financial records. Action Plan: JCWC will continue the financial management process implemented in September 2025 and incorporate the process into its formal fiscal policies and procedures. The Finance & Grants Manager will work with Jitasa to ensure Federal award expenditures continue to be appropriately coded and identifiable within QuickBooks. Federal expenditures will be reviewed and reconciled to the general ledger and supporting documentation as part of ongoing grant management and reporting. The Finance & Grants Manager and Executive Director will monitor the process to ensure that external tracking worksheets remain supplemental management tools and that the official accounting records in QuickBooks remain the primary source for Federal expenditure reporting. Name(s) of the contact people responsible for correction action: Jennifer Hamilton, Executive Director Sean Connolly, Finance & Grants Manager Jitasa Mallette Faherty, Board Treasurer Plan completion date for corrective action plan: September 5, 2025 for implementation of the new process; ongoing monitoring thereafter.
View Audit 415026
Finding 1240640 (2025-001)
Material Weakness 2025
JOHNSON CREEK WATERSHED COUNCIL
OR
Reporting Material Weakness
2025-001 Habitat Conservation – Assistance Lising #11.463 - Audited Financial Statements Late Filing – Material Weakness in Controls Over Compliance and Noncompliance Recommendation: The Organization should review the program requirements and implement contingency plans to ensure that year-end repor...
2025-001 Habitat Conservation – Assistance Lising #11.463 - Audited Financial Statements Late Filing – Material Weakness in Controls Over Compliance and Noncompliance Recommendation: The Organization should review the program requirements and implement contingency plans to ensure that year-end reporting requirements are met. The Organization should establish clear, documented processes and procedures that address compliance requirements under Uniform Grant Guidance and can be consistently followed during management transitions. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Johnson Creek Watershed Council has taken steps to strengthen its financial management and compliance systems following the audit. The Council has transitioned its bookkeeping and accounting functions to Jitasa, an external accounting firm, and has developed a new Fiscal Policy Manual establishing clear responsibilities and procedures for financial management, grant compliance, audits, recordkeeping, and corrective actions. The Fiscal Policy Manual assigns responsibility for grant compliance and reporting to the Executive Director, with support from the Finance & Grants Manager, program staff, and Jitasa. It also establishes procedures for maintaining financial and grant documentation in organized, accessible systems and requires audit reports, corrective action plans, and related correspondence to be retained for a minimum of seven years. For example, Section 11, Independent Financial Reviews and Audits, establishes management's responsibility for monitoring Federal expenditures and determining whether a Single Audit is required. The policy also establishes Board oversight of financial reviews and audits. Section 10, Recordkeeping & Documentation, establishes requirements for maintaining financial records and supporting documentation and requires financial records, invoices, receipts, and contracts to be retained for a minimum of seven years. Action Plan: JCWC will finalize and adopt the Fiscal Policy Manual and implement a documented year-end compliance and audit reporting process. This process will identify required federal, state, and other funder reporting deadlines, assign responsibility for each filing, and provide sufficient lead time for management, Jitasa, the external accounting firm, the Board Treasurer, and the Board to complete required reviews and approvals. The Executive Director and Finance & Grants Manager will maintain a centralized schedule of financial, grant, audit, and regulatory reporting deadlines and will review the schedule regularly to ensure upcoming requirements are identified and assigned. The Executive Director will coordinate with Jitasa and the independent auditor to ensure that required financial information and supporting documentation are available in advance of filing deadlines. To address the risk created by management turnover, JCWC will maintain documented financial and compliance procedures and centralized records so that reporting responsibilities and supporting documentation can be transferred without relying on the knowledge of a single individual. Name(s) of the contact people responsible for correction action: Jennifer Hamilton, Executive Director Sean Connolly, Finance & Grants Manager Mallette Faherty, Board Treasurer Plan completion date for corrective action plan: December 31, 2026 for implementation and monitoring ongoing.
View Audit 415026
Finding 1240622 (2025-001)
Material Weakness 2025
FIGHTING BACK SANTA MARIA VALLEY
CA
Internal Control / Segregation of Duties Reporting § 200.512
CORRECTIVE ACTION PLAN Fighting Back Santa Maria Valley submits the following corrective action plan for the year ended June 30, 2025. The item identified on the Schedule of Findings and Questioned Costs for the year ended June 30, 2025 are discussed below. FINDINGS – FINANCIAL STATEMENT AUDIT 2025-...
CORRECTIVE ACTION PLAN Fighting Back Santa Maria Valley submits the following corrective action plan for the year ended June 30, 2025. The item identified on the Schedule of Findings and Questioned Costs for the year ended June 30, 2025 are discussed below. FINDINGS – FINANCIAL STATEMENT AUDIT 2025-01 Reporting and Internal Control Over Reporting Action Taken: The Organization has strengthened its reporting process by contracting with a qualified CPA firm to assist with bookkeeping and accounting, to ensure that reporting requirements can be met timely. Additionally, the Organization has engaged with a qualified audit firm to provide a Single Audit and assist with the submission of the audit report to the Federal Audit Clearinghouse in a timely manner. Name of Contact Person: Edwin Weaver Title: Executive Director Estimated Completion Date: Completed July 2026
View Audit 415015
Finding 1240616 (2025-001)
Material Weakness 2025
Providence Building Sanitary and Educational Association
RI
Reporting Internal Control / Segregation of Duties
The Organization’s audit for the year ended December 31, 2024, was not finalized and issued until September 29, 2025, which was later in the year than usual. As a result, there was a management oversight and delay in identifying and making the required payment on the Flexible Note. Management has im...
The Organization’s audit for the year ended December 31, 2024, was not finalized and issued until September 29, 2025, which was later in the year than usual. As a result, there was a management oversight and delay in identifying and making the required payment on the Flexible Note. Management has implemented procedures to ensure that the annual Flexible Note payment is timely remitted in accordance with the related agreements.
View Audit 415011
Finding 1240605 (2025-003)
Material Weakness 2025
City of Calumet City
IL
Reporting § 200.302
Management Response: The City of Calumet City concurs with the finding. Corrective Action: The City will strengthen its internal controls over federal financial reporting by implementing procedures requiring the preparation and independent review of all Federal Financial Reports (FFRs) prior to subm...
Management Response: The City of Calumet City concurs with the finding. Corrective Action: The City will strengthen its internal controls over federal financial reporting by implementing procedures requiring the preparation and independent review of all Federal Financial Reports (FFRs) prior to submission. The preparer and reviewer will verify reported expenditures against the City's accounting records and supporting grant documentation. The reviewer will document approval through a dated email or written sign-off confirming that the report and supporting documentation have been reviewed. Federal Financial Reports will not be submitted until the review is completed and documented. The City will maintain centralized electronic files for federal grant reporting, including submitted reports, reconciliations, supporting documentation, and evidence of supervisory review. Procedures will also be implemented to ensure that grant reporting records, reporting deadlines, and outstanding responsibilities are transferred to designated personnel when employees leave or change positions. The Finance Department will periodically review federal grant reporting files to verify compliance with established procedures and ensure that adequate documentation of preparation and independent review is maintained. Responsible Party: Finance Department management. Anticipated Completion Date: Within 60 days of approval of the corrective action plan. Ongoing Monitoring: The Finance Department will periodically review federal grant reporting files to ensure continued compliance with established procedures.
View Audit 415004
Finding 1240601 (2025-002)
Material Weakness 2025
City of Calumet City
IL
Reporting Cash Management § 200.302
Fiscal Year Ended: April 30, 2025 Federal Program: Assistance Listing 16.710 — Public Safety Partnership and Community Policing Grants (COPS) Questioned Costs: None Management response: The City concurs with the finding. Corrective action: During fiscal year 2026, the City identified errors in expen...
Fiscal Year Ended: April 30, 2025 Federal Program: Assistance Listing 16.710 — Public Safety Partnership and Community Policing Grants (COPS) Questioned Costs: None Management response: The City concurs with the finding. Corrective action: During fiscal year 2026, the City identified errors in expenditure calculations reported on quarterly Federal Financial Reports (FFRs) for the FY2021 and FY2022 COPS grants. The City performed a comprehensive review of the grant activity, corrected cumulative expenditures reported on the March 31, 2026 FFR, updated supporting detail and summary schedules, and adjusted the FY2025 Schedule of Expenditures of Federal Awards (SEFA) to agree with the corrected grant expenditure records. To prevent similar errors in the future, the City will implement documented review and reconciliation procedures for all Federal Financial Reports before submission. Reported expenditures will be reconciled to the general ledger and supporting grant records, and cash reimbursement requests will be verified against actual allowable expenditures. An independent reviewer will verify the calculations, cumulative balances, supporting documentation, and reimbursement amounts. Evidence of preparation, reconciliation, and supervisory review will be retained in the City's grant files.
View Audit 415004
Finding 1240561 (2025-004)
Material Weakness 2025
Habilitative Systems, Inc.
IL
Reporting
Management agrees with the auditor’s finding and will implement the auditor’s recommendation. Person responsible: Jason House Anticipated date of implementation: June 2026
Management agrees with the auditor’s finding and will implement the auditor’s recommendation. Person responsible: Jason House Anticipated date of implementation: June 2026
View Audit 414985
Finding 1240547 (2025-002)
Material Weakness 2025
COLEGIO CATOLICO NOTRE DAME CORP.
PR
Reporting Significant Deficiency
Cognizant or Oversight Agency for Audit: Colegio Catolico Notre Dame Corp. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Gonzalez. Torres & Co., PSC, San Jose Tower 1250 Ponce de Leon Ave. Suite 801...
Cognizant or Oversight Agency for Audit: Colegio Catolico Notre Dame Corp. respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Gonzalez. Torres & Co., PSC, San Jose Tower 1250 Ponce de Leon Ave. Suite 801, San Juan, PR 00907-3912 Audit Period: June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Finding 2025-001: Accounting Records and Reporting System Reportable Condition: See Statement of Condition 2025-001 Recommendation: The Organization should design and implement an integrated accounting system that would allow for the preparation of monthly closings, as well as the preparation of year-end financial statements in accordance with accounting principles generally accepted in the United States of America. Corrective Action – Finding 2025-01 The Organization will implement an integrated accounting closing process, and establish procedures for monthly and year-end closing processes. Management will assign responsible personnel to perform and review the necessary reconciliations, adjustments, and supporting schedules to ensure that the financial records are complete and maintained in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management will also establish a timeline for the monthly and year-end closing process and monitor compliance with the established procedures. FINDINGS – FEDERAL AWARDS Finding 2025-002: Reporting Reportable Condition: See Statement of Condition 2025-002 Recommendation: Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508 which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit and to ensure that subsequent financial reporting packages are submitted timely. Corrective Action-Finding 2025-02 Management will ensure that financial statements and required supporting documentation are prepared timely and that the auditor is provided with timely access to personnel, records, accounts, and other information necessary to complete the audit. Management will also monitor the submission of required financial reporting packages to ensure they are submitted within the applicable deadlines. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please contact us at 787-743-3693.
View Audit 414984
Finding 1240543 (2025-001)
Material Weakness 2025
Swope Health Services and Subsidiaries
MO
Reporting Matching / Level of Effort / Earmarking § 200.510
Identifying Number: Finding 2025-001 – Schedule of Expenditures of Federal Awards (SEFA) Preparation Corrective Actions Taken or Planned: The completed SEFA and supporting reconciliation will receive a documented secondary management review and approval before submission to the external auditors. Th...
Identifying Number: Finding 2025-001 – Schedule of Expenditures of Federal Awards (SEFA) Preparation Corrective Actions Taken or Planned: The completed SEFA and supporting reconciliation will receive a documented secondary management review and approval before submission to the external auditors. The reviewer will verify the SEFA against the general ledger and grant records, including federal versus non-federal expenditures, ALNs, program clusters, award periods, and total expenditures reported. Evidence of review and approval will be retained with the SEFA workpapers. Person(s) Responsible: Essence Montgomery, CFO and Abdul Hadi, Director of Financial Accounting Anticipated Completion Date: February 1, 2027 Management Oversight & Next Steps: Management will communicate these control requirements to accounting personnel and responsible departments and incorporate them into current accounting policies and procedures. Documentation supporting the performance of each control will be retained as part of applicable workpapers and made available for management review and future audit testing.
View Audit 414983
Finding 1240539 (2025-004)
Material Weakness 2025
Swope Health Services and Subsidiaries
MO
Reporting Subrecipient Monitoring § 200.303 § 200.329
Identifying Number: Finding 2025-004 - Reporting and Internal Controls Corrective Actions Taken or Planned: All required federal financial reports must have documented management review and approval before submission to the granting agency. Evidence of approval, including the reviewer, date of revie...
Identifying Number: Finding 2025-004 - Reporting and Internal Controls Corrective Actions Taken or Planned: All required federal financial reports must have documented management review and approval before submission to the granting agency. Evidence of approval, including the reviewer, date of review, and final report submitted, will be retained with the grant reporting documentation. Reports will not be considered complete until evidence of review and approval has been documented. Person(s) Responsible: Essence Montgomery, CFO and Abdul Hadi, Director of Financial Accounting Anticipated Completion Date: October 15, 2026 Management Oversight & Next Steps: Management will communicate these control requirements to accounting personnel and responsible departments and incorporate them into current accounting policies and procedures. Documentation supporting the performance of each control will be retained as part of applicable workpapers and made available for management review and future audit testing.
View Audit 414983
Finding 1240512 (2025-001)
Material Weakness 2025
Mississippi County Arkansas Economic Opportunity Commission, Inc.
AR
Reporting
View of Responsible Officials and Planned Corrective Action(s): - The Commission’s management understands this finding is required under the rules of the Uniform Aduit Guidance criteria and accepts same. The Commission encountered the perfect storm in the early months of 2025 while starting preparat...
View of Responsible Officials and Planned Corrective Action(s): - The Commission’s management understands this finding is required under the rules of the Uniform Aduit Guidance criteria and accepts same. The Commission encountered the perfect storm in the early months of 2025 while starting preparations for the annual single audit. These events included significant unplanned (long-term experienced) personnel “losses” and shortages, while also implementing new software, as well as battling the challenges of program funding shortages created by the volatile government shutdown early in the year. Overcoming all of the obstacles occurring simultaneously, overcoming the man-power shortage to adequately complete the 2025 year-end single audit reporting package took more time. Management will enhance all procedures to ensure timely filing of all annual reports as required
View Audit 414971
Finding 1240467 (2025-003)
Material Weakness 2025
Heritage University
WA
Student Financial Aid Reporting Internal Control / Segregation of Duties
3. 2025-003 – Special Tests and Provisions – Enrollment Reporting – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Recommendation: – The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified...
3. 2025-003 – Special Tests and Provisions – Enrollment Reporting – Material Weakness in Internal Controls over Compliance and Instance of Noncompliance Recommendation: – The auditors recommend the University follow and enhance existing policies to ensure all student changes in status are identified timely and submitted accurately within the required time frame. They also recommend the University establish a formal internal monitoring control whereby a designated individual with NSLDS access, on a sample basis, spot checks the status updates on NSLDS so to internally audit the National Student Clearinghouse submissions. Planned corrective actions: Heritage University agrees with the recommendation and is strengthening its enrollment reporting and monitoring processes. The University is focused on building capacity within the Financial Aid department, clearly assigning responsibility for enrollment reporting activities, and establishing specific timelines and checkpoints to ensure required status changes are identified, reviewed, and submitted within required timeframes. The University is also reviewing the coordination and flow of information between Financial Aid, the Registrar, and other departments involved in student status changes to ensure responsibilities and handoffs are clearly understood. As part of the enhanced monitoring process, designated staff with appropriate NSLDS access will perform periodic spot checks of student enrollment status information to verify that National Student Clearinghouse submissions are accurately reflected in NSLDS. These reviews will be documented, and identified discrepancies will be researched and corrected timely. The Enrollment Alliance group continues to meet on a daily basis. Some of the areas of improvement that have been identified in this group are around system development. We are currently working with IT to explore the options available to support our staff and our processes through our software. Management will continue to evaluate staffing, training, access, and procedures to ensure the department has the capacity and accountability necessary to consistently complete these required compliance activities. Name of Responsible Party: Nancy Benavides, Sagrario Armenta Jimenez Anticipated completion date: Heritage University anticipates implementing the enhanced enrollment reporting procedures and formal NSLDS monitoring controls during Fiscal Year 2026–2027. Once implemented, the monitoring and reconciliation process will continue as an ongoing internal compliance control.
View Audit 414959
Finding 1240438 (2025-004)
Material Weakness 2025
Guam Department of Education
GU
Reporting Subrecipient Monitoring School Nutrition Programs
Finding No.: 2025-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The corrective action addresses the variances in th...
Finding No.: 2025-004 Federal Agency: U.S. Department of Agriculture AL Program: 10.555 Child Nutrition Cluster Federal Award No.: 7GU300GUB Area: Reporting Questioned Costs: $0 Views of Auditee and Corrective Actions GDOE acknowledges the finding. The corrective action addresses the variances in the first and third quarter FY 2025 FNS-777 reports, related accounting records and reconciliations, and the subawards that were not reported as required by the Federal Funding Accountability and Transparency Act. Plan of action and completion date: The GDOE Business Office will reconcile applicable MUNIS expenditures against CNP claim and reimbursement records, draw requests, ASAP draw confirmations, bank receipts, MUNIS revenue entries, accounts receivable and other applicable receivable records, and documented adjustments. Differences among amounts requested, drawn, received, and recorded in MUNIS will be documented and resolved. Each quarterly FNS-777 will be supported by a line-by-line workpaper prepared by the GDOE Business Office and provided to GDOE FNSMD CNP, identifying the authoritative source for prior-period amounts, current period outlays, valid unliquidated obligations, federal funds authorized, adjustments, and the unobligated balance. An ASAP draw alone will not determine whether an amount is reported as an outlay or an unliquidated obligation. An earned reimbursement that has not yet been drawn may be recorded as a receivable for reconciliation purposes but will not automatically be reported as an unliquidated obligation. Separately, the GDOE Business Office will establish its controls under 2 CFR part 170 to identify and timely report each CNP subaward of $30,000 or more in the applicable federal system (FSRS). In coordination with GDOE FNSMD CNP, the GDOE Business Office review the FY 2025 subawards, submit any permitted late or corrective reports, and retain evidence of submission or final disposition. Plan to monitor and responsible officials: GDOE FNSMD CNP will conduct monthly follow-ups with the GDOE Business Office to monitor progress and ensure that activities remain on track for completion within the established timelines. Reconciliations will be performed quarterly to ensure that all financial transactions for the quarter are accurately recorded, supported, and ready for required reporting. The GDOE FNSMD CNP Administrator, Anthony S. Monforte and CNP Program Coordinator, Franklin J. Cruz will oversee the reconciliation and reporting controls. The Controller or designated GDOE Business Office official will be responsible for ASAP draws, MUNIS records, cash receipts, receivables, draw confirmations, federal subaward reporting, and supervisory review. The corrective actions will be implemented by October 1, 2026, and first applied to the FY 2027 first quarter reporting cycle. For each quarterly filing, GDOE FNSMD CNP will retain the completed reconciliation, preparer and reviewer sign-offs, and evidence of supervisory review, including supporting documentation provided by the GDOE Business Office, as applicable. The responsible officials will also document an annual review of the control process.
View Audit 414946
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