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Corrective Action Plans

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Finding 574660 (2024-002)
Significant Deficiency 2024
National Railroad Museum, Inc.
WI
Reporting
The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most ...
The Organization will continue to rely on the outside assistance of its auditors for the necessary guidance to prepare financial statements and related notes and the schedule of expenditures of federal and state awards in accordance to generally accepted accounting principles because it is the most cost effective solution.
View Audit 364930
Finding 574642 (2024-002)
Significant Deficiency 2024
Friends of Family Health Center
CA
Reporting
Condition Friends of Family Health Center did not meet it financial reporting obligations under the grant during the year. Friends of Family Health Center did not file the Federal Financial Reporting ("FFR") by the due date. Response The late submission of FFR report was an overside due to staff sho...
Condition Friends of Family Health Center did not meet it financial reporting obligations under the grant during the year. Friends of Family Health Center did not file the Federal Financial Reporting ("FFR") by the due date. Response The late submission of FFR report was an overside due to staff shortage which has been resolved since then. We will do everything possible to avoid any late submission in the future. Responsible Party Dawn Ta, CFO Estimated Completion Date December 31, 2025
View Audit 364910
Finding 574640 (2024-005)
Material Weakness 2024
Red Mesa Unified School District #27
AZ
Internal Control / Segregation of Duties Material Weakness Reporting
2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context...
2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. Corrective Action: The District will establish a process to ensure proper documentation is maintained to support the Impact Aid application. Planned completion date for corrective action plan: For the period ending August 31, 2025. Name of the contact person responsible for corrective action: Laticia John, Business Coordinator
View Audit 364909
Finding 574638 (2024-005)
Material Weakness 2024
Shelby County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...
FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor start signing off on all reports to verify the dates are correct for the reporting period. Anticipated Completion Date: August 30, 2025
View Audit 364904
Finding 574620 (2024-001)
Significant Deficiency 2024
Behavioral Health Providers Association
NM
Reporting Internal Control / Segregation of Duties
Margaret McCowen: time sheet errors and discrepancies: We will review the existing time sheet policy with the Board Treasurer, and modify the policy for Board approval to include the correct internal control procedure. After the Board approval, we will schedule a mandatory training meeting with all...
Margaret McCowen: time sheet errors and discrepancies: We will review the existing time sheet policy with the Board Treasurer, and modify the policy for Board approval to include the correct internal control procedure. After the Board approval, we will schedule a mandatory training meeting with all timesheet staff to be held annually. Unsigned employment agreements: We will review the existing employment agreement policy to confirm that storage and maintenance instruction are included. We will submit the revised policy to the Board of Directors for approval and when approved, will send a copy to all hiring employees (Board president, Vice-president, Secretary and Treasurer, Executive Director). The policy will require maintenance in an electronic file and also in a paper file to be maintained by the Board President.
View Audit 364886
Finding 574606 (2024-003)
Material Weakness 2024
Jefferson County
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-265-8907 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur wi...
FINDING 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Heather Huff Contact Phone Number and Email Address: 812-265-8907 heather.huff@jeffersoncounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Auditor’s Office will collect dual signatures on all submissions for reporting requirements. The Auditor’s Office will also have additional employees verify submissions to ledgers for accuracy. Anticipated Completion Date: Completion is anticipated for all reports due after 12-31-2025.
View Audit 364861
Village of Harwood Heights
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
FINDING NUMBER: 2024-002 Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant, performance reports that are due annually, 30 days following the end of the period, were submitted late...
FINDING NUMBER: 2024-002 Condition: During the audit it was noted that management had difficulties providing expenditure reports for the federal grants. It was also noted that for the SLFRF grant, performance reports that are due annually, 30 days following the end of the period, were submitted late in the case of the 2024 grant. Plan: Management will monitor grant expenditure reports closely and will improve their control activities to ensure that grant performance reports are filed as required by the grant agreement. Anticipated Date of Completion: As soon as possible – before FY26 year end Name of Contact Person: Mary Ventrella, CPA - Finance Director Management Response: Since the audit, we have evaluated our monitoring procedures and control activities to ensure that grant expenditure reports are readily available and grant performance reports are filed timely.
View Audit 364860
Finding 574590 (2024-002)
Significant Deficiency 2024
Minnesota Prairie County Alliance
MN
Internal Control / Segregation of Duties Eligibility Reporting § 200.303
Finding Number: 2024-002 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Waylon Welvaert, Finance Manager Corrective Action Planned: All impacted employees have been reviewed and system adjustments in payroll have been com...
Finding Number: 2024-002 Finding Title: Reporting Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Waylon Welvaert, Finance Manager Corrective Action Planned: All impacted employees have been reviewed and system adjustments in payroll have been completed. We have completed and submitted updated 2556 reports to the State on June 25, 2025, for the two quarterly reports that were affected. In addition, a review will be done at the start of every quarter to ensure that all allocations are being distributed correctly by the payroll system to ensure that reports are accurately completed. Anticipated Completion Date: We completed doing a full payroll system review on July 10, 2025 of account code classifications for the start of the 3rd quarter.
View Audit 364815
Finding 574587 (2024-001)
Significant Deficiency 2024
Fremont County, Wyoming
WY
Reporting Significant Deficiency § 200.501
Finding 2024-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to as...
Finding 2024-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to assist with audit preparation. This was in addition to $30,000 set aside in the county treasurer's budget for audit consulting. The county commissioners hired an individual in September 2024. That individual left employement with the county in November 2024 and the position was not refilled through the end of fiscal year 2025. The remainder of the FY2024 audit preparation was completed in-house. Due to reductions in revenue and budget constraints, both the $100,000 allocation for a new employee and the $30,000 for consulting services were cut from the commissioners' and treasurer's budgets, so the county is pivoting on audit preparation resposibilities and expanding the number of in-house employees working on different facets of the preparation. With the exception of the CPA that was on staff for two months, the rest of the finance staff has been stable for at least two years and have grown in their knowledge of county finances. We are utilizing 6-7 different staff members on parallel tasks with oversight and assistance from the county treasurer and clerk. We are confident that the audit preparation for FY2025 will be completed months earlier such that trial balances and supporting documentation will be available to our auditors in time to meet the federal submission deadline.
View Audit 364810
Finding 574482 (2024-003)
Significant Deficiency 2024
Municipality of Gurabo
PR
HUD Housing Programs Reporting Significant Deficiency
We are working in implementing adequate extaernal and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
We are working in implementing adequate extaernal and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
View Audit 364800
Finding 574464 (2024-002)
Significant Deficiency 2024
Municipality of Gurabo
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512
We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
View Audit 364800
Adjoin
CA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302
June 26, 2025 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2024-001 a. Program Name: Su...
June 26, 2025 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2024-001 a. Program Name: Supportive Services for Veterans Families: CFDA 64.033 b. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as tracking administrative expenses charged to the program outside of the general ledger and in other matters noted in licensing reviews. c. Condition: The Organization has failed to comply with grant requirements due to lack of proper tracking of administrative expenses, limited compliance policies including approval over supplemental pay wages, and lack of proper training over verification and documentation processes. d. Response: The organization has been successfully running the SSVF program for 11+ years and tracking/calculating administrative costs utilizing offline Excel spreadsheets since inception which provided a low cost and flexible solution for our accounting team. However, as an outcome of our last SSVF audit and due to the size and scope of our SSVF operations, the VA is requiring Adjoin to cease maintaining offline spreadsheets and ensure that all SSVF grant costs are logged in the general ledger. We're partnering with JMT Consulting (our Sage Intacct solution provider) for their assistance in implementing a new Dynamic Allocation Module to our Sage platform allowing click thru capabilities to all of the administrative costs that hit the grant (not to exceed 10%). We're committed to rolling out this functionality and are excited about the efficiencies it will bring to the team along with ensuring compliance with VA requirements. 2. Prior Year Finding 2023-001 None noted. Contact person responsible for corrective action: Pat Phelan, CFO Completion date: August 31, 2025 If you have any questions regarding this plan, please contact Pat Phelan, CFO, 858- 292-2030, pat.phelan@adjoin.org. Sincerely, Pat Phelan CFO Adjoin
View Audit 364796 Questioned Costs: $1
Indiana University Health, Inc. and Subsidiaries
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2024-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Chri...
Finding 2024-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Christine Smith Anticipated Completion Date: N/A
View Audit 364785
Finding 574447 (2024-002)
Significant Deficiency 2024
Shawano County Housing Authority
WI
Reporting
The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accoun...
The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accountants and auditors for preparation of these transactions, ledgers, financial statements and related notes.
View Audit 364779
Finding 574438 (2024-002)
Material Weakness 2024
Central Columbia School District
PA
Cash Management Reporting School Nutrition Programs
Contact Person: Steven Dolak, Business Administrator. Recommendation: The District should revise procedures to ensure the data entered into the claim for reimbursement is reviewed for accuracy prior to the report being submitted. Evidence of the approval of submission should be documented in writi...
Contact Person: Steven Dolak, Business Administrator. Recommendation: The District should revise procedures to ensure the data entered into the claim for reimbursement is reviewed for accuracy prior to the report being submitted. Evidence of the approval of submission should be documented in writing, such as with an initial, to demonstrate the review of the information has been performed. Action: The Business Administrator will prepare the reports for submission. Prior to submitting the report through the reimbursement system, a second individual will review the information entered. Upon satisfactory completion of the review, the second individual will acknowledge review by initialing and dating the document(s). Date of Completion: This procedure will be implemented at the beginnign of the 2025-26 school year.
View Audit 364777
Finding 574428 (2024-003)
Material Weakness 2024
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
View Audit 364769
Finding 574418 (2024-002)
Material Weakness 2024
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
View Audit 364769
Finding 574359 (2024-001)
Significant Deficiency 2024
Childcaring, Inc.
WI
Reporting
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
View Audit 364767
Finding 574191 (2024-002)
Significant Deficiency 2024
Wisconsin Rural Water Association, Inc.
WI
Reporting
The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in prepari...
The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and the schedule of expenditures of federal awards and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements and schedule of expenditures of federal awards.
View Audit 364760
Finding 574174 (2024-001)
Significant Deficiency 2024
College of the Ozarks
MO
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. A...
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. Additionally, effective immediately, all grant applications must be reviewed and approved by the Controller prior to submission to ensure proper identification of funding sources and compliance requirements. The College will also implement cutoff procedures to ensure federal expenditures are reported in the correct period based on when eligible costs are incurred. The Controller will review all G5 drawdowns near year-end to verify proper period reporting. Formal written procedures for SEFA preparation will be implemented by October 15, 2025. The Controller will maintain the master grant listing and review all grant agreements to determine federal funding sources. Beginning with fiscal year 2026 SEFA preparation, the CFO will perform an independent review for completeness and accuracy, including verification of proper period reporting for all federal expenditures.
View Audit 364751
Laketran
OH
Reporting § 200.512
The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and co...
The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and completed on time. Additionally, as we go forward from this point, we are no longer dependent on Geauga County information to complete our requirements and, therefore, there will be no delays.
View Audit 364734
Medical Debt Resolution, Inc.
NY
Subrecipient Monitoring Reporting
Finding Number: 2024-001 Compliance Requirement: Reporting Programs: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - Dec...
Finding Number: 2024-001 Compliance Requirement: Reporting Programs: United States Department of the Treasury • ALN Number: 21.027 • ALN Name: Coronavirus State and Local Fiscal Recovery Funds • Contract Periods: June 16, 2023 – December 31, 2025 (City of New Orleans, Louisiana); April 1, 2022 - December 31, 2026 (City of Toledo, Ohio); August 1, 2024 - September 30, 2026 (County of Orange, Florida) Management’s Corrective Action Plan: The Organization recognizes the importance of timely reporting to its government partners, and has developed a plan to improve the timeliness of progress reporting, which includes: • Establishing a Government Initiatives department to oversee all government projects, as well as enhance operational efficiency and planning to meet the increased reporting demands from the growing number of grants. • Further expanding internal capacity by hiring additional team members - Vice President of Government Affairs (January 2025), Grant Accountant (June 2025), and Grant Initiatives Program Manager (September 2025), as well as other departments that are integral for programmatic delivery - most importantly, debt acquisition and analysis (Associate Vice President of Analytics) to accelerate and optimize the preparation of data for reporting. • Standardizing the various reporting pertaining to government funders. • Preparing, monitoring, and updating the reporting schedule for government funders. • Utilizing new software to facilitate and track fiscal and progress reporting. • Extending standardized timeframe for progress reporting from 45 days to 60 days on government contracts where available. Person(s) Responsible: Chief Operating Officer (performance reporting) and Vice President, Finance & Administration (fiscal reporting) Expected Completion Date: September 30, 2025
View Audit 364723
Finding 574145 (2024-002)
Significant Deficiency 2024
Connected Lane County
OR
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.212 § 200.512
Finding 2024-002: Significant deficiency in internal controls over compliance and immaterial non- compliance. Corrective Action Planned: Connected Lane County has updated internal control processes to ensure timely reporting and closing of the books and records are stored both electronically and in ...
Finding 2024-002: Significant deficiency in internal controls over compliance and immaterial non- compliance. Corrective Action Planned: Connected Lane County has updated internal control processes to ensure timely reporting and closing of the books and records are stored both electronically and in paper files in the finance department for easy access during the course of the audit. Person(s) Responsible: Mary Bell, Finance Manager Anticipated Completion Date: September 1, 2025
View Audit 364714
Finding 574144 (2024-004)
Significant Deficiency 2024
Christmas Valley Domestic Supply District
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.328 § 200.329
Reports were not sent in a way that does not show proof that they were received and reviewed. In the future all reports will be sent and approved through a channel that can be proven and pulled upon request at any time.
Reports were not sent in a way that does not show proof that they were received and reviewed. In the future all reports will be sent and approved through a channel that can be proven and pulled upon request at any time.
View Audit 364712
Finding 574140 (2024-002)
Significant Deficiency 2024
Town of Babylon
NY
Reporting Internal Control / Segregation of Duties § 200.328
The Town acknowledges the finding related to the delayed submission of the 4th Quarter 2024 ARPA report and concurs with the auditor’s recommendation. While the Town ultimately recognizes its responsibility to meet the filing deadlines for all federal reporting, the Town has instituted efforts to mi...
The Town acknowledges the finding related to the delayed submission of the 4th Quarter 2024 ARPA report and concurs with the auditor’s recommendation. While the Town ultimately recognizes its responsibility to meet the filing deadlines for all federal reporting, the Town has instituted efforts to mitigate the reporting lapse since the oversight. To prevent recurrence, the Town has implemented the following corrective actions: 1. Formal Reporting Calendar: A centralized ARPA reporting calendar has been created. This calendar will include internal deadlines at least 14 days in advance of federally mandated submission dates. 2. Assigned Reporting Officer: A designated ARPA Reporting Officer has been appointed, responsible for coordinating all necessary documentation and submissions related to ARPA funding. 3. Pre-Submission Review Process: A new protocol has been established requiring internal review and sign-off from both the Comptroller and the Town Supervisor’s designee no less than one week prior to each deadline. 4. Ongoing Training and Coordination: The Town will continue to work closely with its auditors and legal counsel to remain current on federal guidance, ensure continued compliance with Uniform Guidance standards, and maintain internal staff awareness of applicable obligations under ARPA. We believe these measures will ensure timely and accurate reporting for all future quarters and strengthen our internal compliance infrastructure.
View Audit 364708
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