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Corrective Action Plans

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Finding 1169321 (2024-006)
Material Weakness 2024
CITY OF MAYVILLE
ND
Reporting
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated ...
Corrective Action Taken or Planned: The City is working with their provider to move the schedule for the annual audit up to accommodate the need for the Single Audit. This will be the focus of the 2025 Audit. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
View Audit 382268
Finding 1169318 (2024-005)
Material Weakness 2024
CITY OF MAYVILLE
ND
Reporting Internal Control / Segregation of Duties
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Con...
Corrective Action Taken or Planned: The City will keep all work papers used to prepare the reports as it is not possible to recreate them later after adjusting entries due to limitations in the software. The reports will be provided for Council approval prior to sending vs after as an info item. Contact person(s) responsible for correction action: Gail Olstad, City Auditor Anticipated Completion Date: Quarter 2, prior to the start of the 2025 audit
View Audit 382268
Finding 1169190 (2024-001)
Material Weakness 2024
Colorado Coalition Against Domestic Violence
CO
Reporting
VFC experienced turnover in upper management in early 2025 before the audit could be completed. VFC hired two consultants in the second quarter of 2025, both of whom are federal grant subject matter experts. There is now a process in place to ensure all federal financial reports are timely filed. Th...
VFC experienced turnover in upper management in early 2025 before the audit could be completed. VFC hired two consultants in the second quarter of 2025, both of whom are federal grant subject matter experts. There is now a process in place to ensure all federal financial reports are timely filed. The expected completion date is October 31, 2025.
View Audit 382065
Finding 1169174 (2024-004)
Material Weakness 2024
City of Mondovi
WI
Reporting Procurement, Suspension & Debarment § 200.512
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely, and audited within 9 months after year-end.
View Audit 382043
Finding 1169154 (2024-004)
Material Weakness 2024
Cherokee Boys Club, Inc.
NC
Reporting Significant Deficiency
Finding 2024-004: Significant Deficiency - Reporting Repeat of Prior Year Finding 2023-004 Condition: The annual SF-425 was not reviewed by someone other than the preparer of the report. Corrective Action: The Club agrees with this finding as the annual SF-425 report was not submitted by the appropr...
Finding 2024-004: Significant Deficiency - Reporting Repeat of Prior Year Finding 2023-004 Condition: The annual SF-425 was not reviewed by someone other than the preparer of the report. Corrective Action: The Club agrees with this finding as the annual SF-425 report was not submitted by the appropriate deadline. The Club will also establish a review process in their policy and procedures to ensure that someone other than the person preparing the report reviews the SF-425 before submitting to ensure accurate and timely reporting. The Club will comply with Uniform Guidance requirements of SF-425 by submitting an annual report to the grantors by its due date. Person Responsible For Corrective Action: Rhonica Via, Finance Director Anticipated Completion Date: June 30, 2025
View Audit 381997
Finding 1169037 (2024-003)
Material Weakness 2024
Hanan Refugees Relief Group
WI
Reporting Significant Deficiency
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the expertise of their auditors to assist with preparation of the Schedule of Expenditures of Federal Awards. Manage...
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the expertise of their auditors to assist with preparation of the Schedule of Expenditures of Federal Awards. Management Response: The Organization will continue to use our auditors for these additional services.
View Audit 381718
Finding 1169036 (2024-002)
Material Weakness 2024
Hanan Refugees Relief Group
WI
Reporting Significant Deficiency
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the financial expertise of their contracted CPA firm that performs accounting services. Management Response: The Org...
Recommendation: It is not cost effective for the auditee to employ additional personnel solely for financial reporting purposes. Therefore, the Organization should continue to utilize the financial expertise of their contracted CPA firm that performs accounting services. Management Response: The Organization will continue to use a CPA accounting service.
View Audit 381718
Finding 1169035 (2024-001)
Material Weakness 2024
Hanan Refugees Relief Group
WI
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend management ensures that all transactions are recorded properly. Management Response: The Organization will continue to use our auditors for these additional services.
Recommendation: We recommend management ensures that all transactions are recorded properly. Management Response: The Organization will continue to use our auditors for these additional services.
View Audit 381718
Finding 1169024 (2024-007)
Material Weakness 2024
Renville County
MN
Reporting § 200.512
2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Of...
2024-007 Late Single Audit Submission CORRECTIVE ACTION PLAN (CAP): 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
View Audit 381699
Finding 1169009 (2024-005)
Material Weakness 2024
Catholic Charities of the Diocese of La Crosse, Inc.
WI
Reporting
New grant coordinator will track grant requirements to endure timely filings.
New grant coordinator will track grant requirements to endure timely filings.
View Audit 381654
Finding 1168949 (2024-010)
Material Weakness 2024
City of Redondo Beach
CA
HUD Housing Programs Subrecipient Monitoring Material Weakness § 200.303
Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, ...
Recommendation: We recommend that the City review and update internal controls over the completion and submission of monthly program reports to ensure the accuracy of the information being reported and to ensure that supporting underlying documentation is properly retained. As part of this process, the City should consider utilizing members of the Finance Department as the monthly reports contain certain financial information. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: RBHA has established a process by which Housing will copy Finance on monthly VMS reports provided to the financial consultant for the VMS submissions; this will both document timing and ensure additional review. In addition, RBHA and Finance are coordinating to revise the City’s account structure for Housing-related expenses. Better aligning the City’s account setup with VMS reporting requirements will help ensure that VMS submissions are adequately supported and tie cleanly to the City’s General Ledger. Names of the contact persons responsible for corrective action: Imelda Delgado (Housing Manager), Grace Liang (Senior Accountant) Planned completion date for corrective action plan: January 2026.
View Audit 381471
Finding 1168900 (2024-004)
Material Weakness 2024
Improve Your Tomorrow
CA
Reporting Subrecipient Monitoring Significant Deficiency
Finding Reference Number: 2024-004 Description of Finding: IYT submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in December 2025, nine months after it was due. IYT was required to submit its Audited Financial Statements and Single Audit Report to the fe...
Finding Reference Number: 2024-004 Description of Finding: IYT submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in December 2025, nine months after it was due. IYT was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than March 31, 2025. Federal awarding agencies may deny future federal awards or subject IYT to additional cash monitoring requirements. Statement of Concurrence or Nonconcurrence: We concur with the audit finding. Corrective Action: IYT acknowledges the late submission of the FY23-24 Single Audit and recognizes delays in the FY24-25 audit timeline as well. This reflects a breakdown in internal ownership and process awareness related to the Single Audit. IYT takes the full responsibility for implementing new internal systems, including a detailed audit readiness timeline, early preparation of the SEFA, and clear role assignments. To prevent future late submissions and ensure the process is sustainable regardless of staff turnover, IYT will implement cross-training staff members to ensure that moving forward, there are no dependency issues leading to the late start and submission of the audited financials. IYT will start the audit fieldwork in January 2026 with final submission to the federal clearinghouse by the March 31, 2026 deadline.
View Audit 381297
Finding 1168851 (2024-004)
Material Weakness 2024
City of Upper Sandusky
OH
Reporting § 200.329
The City will work to ensure all reports for grant funding are completed.
The City will work to ensure all reports for grant funding are completed.
View Audit 381207
Finding 1168844 (2024-003)
Material Weakness 2024
Pierce County Board of Commissioners
GA
Procurement, Suspension & Debarment Reporting
2024-003 ARPA Annual Performance Report Criteria: The federal grant agreement for the Coronavirus State and Local Fiscal Recovery Funds grant (AL 21.027), along with relevant federal program regulations, mandates the submission of annual performance reports. These reports are essential for demonstra...
2024-003 ARPA Annual Performance Report Criteria: The federal grant agreement for the Coronavirus State and Local Fiscal Recovery Funds grant (AL 21.027), along with relevant federal program regulations, mandates the submission of annual performance reports. These reports are essential for demonstrating compliance and the effective use of federal funds in achieving program objectives. Condition/Context: Pierce County failed to submit its annual performance report for the fiscal year ended December 31, 2024, for the CSLFRF grant to the U.S. Department of the Treasury. The performance report, a required element of the grant agreement, documents the progress and outcomes of the program. As of the date of this report, the performance report has not been submitted. Views of Responsible Officials and Planned Corrective Action: We concur and will implement the appropriate controls to comply with the grant requirements. State Law Compliance - Expenditures exceed appropriations Views of Responsible Officials and Planned Corrective Action: We concur. We will implement controls to ensure proper review of the County's budgets and appropriately amend the budgets throughout the year so that expenditures do not exceed appropriations at the legal level of budgetary control. Please let us know if additional information is needed. Thank you,
View Audit 381165
Finding 1168780 (2024-001)
Material Weakness 2024
WESTERN-WASHTENAW AREA VALUE EXPRESS, INC.
MI
Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and ...
Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - noncompliance with the Uniform Guidance Recommendation: As this was WAVE’s first Single Audit, management was still developing familiarity with Uniform Guidance audit submission requirements. The late submission resulted from an incomplete understanding of the deadlines associated with filing the Data Collection Form (DCF) and audit reporting package with the Federal Audit Clearinghouse (FAC). Action to be taken: To ensure timely submissions in future periods, management is implementing the following corrective actions: 1.Establish a formal written procedure for completing and filing the DCF and Single Auditreporting package in accordance with 2 CFR 200.512. 2.Assign a responsible individual within the finance department to oversee the Single Auditsubmission process and monitor related deadlines. 3.Create a compliance calendar that includes required federal reporting deadlines, including the30-day and 9-month submission rules. 4.Implement an internal review and approval step to confirm the completeness and accuracy of allrequired components prior to submission and to verify that submission occurs within therequired timeframe. 5.Provide training to finance personnel on federal audit reporting requirements and the FACsubmission process. These procedures will ensure future Single Audit submissions are completed on time and in accordance with Uniform Guidance. Anticipated Completion Date: December 31, 2025
View Audit 380901
Finding 1168698 (2024-001)
Material Weakness 2024
CITY OUTREACH, INC.
WI
Internal Control / Segregation of Duties Reporting
The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.
View Audit 380692
Finding 1168670 (2024-001)
Material Weakness 2024
Tri-County Housing, Inc. Dba Total Concept & Subsidiaries
CO
Subrecipient Monitoring Eligibility Reporting § 200.512
Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the Dece...
Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. Finding 2024-1 Comments of the finding and recommendation: Management agrees with the finding. Action taken: We will assign the Executive Director to oversee all federal reporting deadlines and implement a centralized compliance calendar with automated reminders. Internal policies will be updated to require a formal review of reporting documents at least 45 days prior to submission deadlines. Additionally, relevant staff will receive training on Uniform Guidance requirements, and quarterly compliance meetings will be held to monitor progress. These actions are intended to ensure timely and accurate future submissions in accordance with federal regulations. If the oversight agency has questions regarding this plan, please email Steven Cordova, executive director of Tri-County Housing, Inc. dba Total Concept & Subsidiaries at scordova@totalconcept.net. Sincerely yours, Tri-County Housing, Inc. dba Total Concept & Subsidiaries
View Audit 380649
Finding 1168658 (2024-003)
Material Weakness 2024
Autoridad Del Distrito Del Centro De Convenciones
PR
Reporting
A formal closing calendar will be developed detailing deadlines for audit data preparation and review. Management will ensure all financial data and SEFA schedules are finalized within 60 days after year-end. The Finance Department will designate a Single Audit Coordinator responsible for monitoring...
A formal closing calendar will be developed detailing deadlines for audit data preparation and review. Management will ensure all financial data and SEFA schedules are finalized within 60 days after year-end. The Finance Department will designate a Single Audit Coordinator responsible for monitoring progress and timely submission.
View Audit 380632
Finding 1168639 (2024-003)
Material Weakness 2024
Community Health Center in Cowley County
KS
Reporting
CHCC acknowledges the repeat finding regarding program income reporting on the annual Federal Financial Report (FFR). The error identified has been fully resolved for the final program period. To prevent recurrence, we have: • Conducted a comprehensive review of our federal reporting procedures. • I...
CHCC acknowledges the repeat finding regarding program income reporting on the annual Federal Financial Report (FFR). The error identified has been fully resolved for the final program period. To prevent recurrence, we have: • Conducted a comprehensive review of our federal reporting procedures. • Implemented additional oversight and cross-checks for FFR preparation. • Provided targeted training to accounting staff on federal reporting requirements. These steps are designed to ensure future FFRs are prepared using accurate financial data and to maintain compliance with federal standards.
View Audit 380589
Finding 1168530 (2024-001)
Material Weakness 2024
Palmyra Area Inter-faith Housing Council and Affiliates
PA
Allowable Costs / Cost Principles HUD Housing Programs Reporting
Management agrees to maintain separate trial balances for the allocation of cash, property and equipment, interest rate swap asset and loans payable between Palmyra Area Interfaith Housing Council and Palmyra Interfaith Manor HUD Project No. 034-EH015. Management notes that this represents a differe...
Management agrees to maintain separate trial balances for the allocation of cash, property and equipment, interest rate swap asset and loans payable between Palmyra Area Interfaith Housing Council and Palmyra Interfaith Manor HUD Project No. 034-EH015. Management notes that this represents a difference of opinion from the prior auditors, who found the financial records of the two entities to be properly reconciled through the use of schedules to separate the council and project’s allocation of cash, property and equipment, interest rate swap asset and loans payable between the Council and the Project for 19 years with no consequence.
View Audit 380368
Finding 1168522 (2024-005)
Material Weakness 2024
The Conservation Innovation Fund
DC
Reporting Subrecipient Monitoring Eligibility § 200.512
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF made adjustments and improvements in this area during FY 25. CIF’s FY 25 Audit Report will be ...
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF made adjustments and improvements in this area during FY 25. CIF’s FY 25 Audit Report will be submitted to the FAC prior to the deadline, clearing this finding in the FY 25 Audit Report.
View Audit 380327
Finding 1168521 (2024-004)
Material Weakness 2024
The Conservation Innovation Fund
DC
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF retrained staff on FFATA reporting deadlines and documentation expectations so that if new sub...
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF retrained staff on FFATA reporting deadlines and documentation expectations so that if new subawards are entered into in FY 26, this requirement will be met in a timely fashion. Details relating to FFATA reporting requirements are documented in the CIF Subaward Management & Subrecipient Monitoring Policy and Procedures.
View Audit 380327
Finding 1168520 (2024-003)
Material Weakness 2024
The Conservation Innovation Fund
DC
Reporting Significant Deficiency § 200.328 § 200.329
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF made adjustments and improvements in this area during FY 25 to such an extent that this findin...
Views of Responsible Officials: CIF grew substantially in FY 24 following execution of the Federal award. This finding reflects the learning phase as CIF came into compliance with the Uniform Guidance. CIF made adjustments and improvements in this area during FY 25 to such an extent that this finding is cleared in the FY 25 Audit Report.
View Audit 380327
Finding 1168517 (2024-002)
Material Weakness 2024
THE PINEY WOODS SCHOOL
MS
Subrecipient Monitoring Material Weakness Reporting § 200.302
Finding 2024-002 Delta Regional Authority ( material weakness): Management recognizes the significance of properly segregating transactions relating to restricted grant programs in our accounting software. To address this issue, we will: 1. Reprogram Accounting Software: We will work with our softwa...
Finding 2024-002 Delta Regional Authority ( material weakness): Management recognizes the significance of properly segregating transactions relating to restricted grant programs in our accounting software. To address this issue, we will: 1. Reprogram Accounting Software: We will work with our software vendor to reprogram or adjust our accounting software to ensure that it can effectively segregate transactions related to restricted grants from other general ledger activities. 2. Revise Account Code Structure: We will review and redefine our general ledger account code structure to create more detailed categories that support accurate tracking and reporting of restricted funds. 3. Training for Staff: We will provide training for relevant staff on the updated accounting procedures to ensure they understand how to correctly use the new accounting software features and reporting structures. 4. Hire grant accountant: We have contracted a Grants Accountant who has already began organizing and file maintenance of grant records as well as working with the CFO, staff accountant and Grants Administrator to consolidate files, records, and supporting documentation for all active grants affecting the current fiscal year and FY 2025. II. Other Cause and Effect Management acknowledges that these weaknesses were caused by oversight from responsible employees and recognizes the risks associated with material misstatements and potential fraudulent activity. To mitigate these risks, we will enhance our internal controls, ensure accountability, and promote a culture of compliance and vigilance within the organization. Conclusion Management is committed to improving our internal controls over financial reporting to ensure compliance with federal regulations and enhance the accuracy of our financial statements. We appreciate the recommendations provided and will implement these corrective actions in a timely manner to strengthen our financial practices and restore stakeholder confidence. We will keep the board informed of our progress in addressing these material weaknesses. Management is dedicated to resolving these material weaknesses in a timely manner and will implement the recommended actions to strengthen our internal controls over financial reporting. We will keep the Board updated on our progress and provide necessary training for our staff to ensure adherence to new procedures. We appreciate the auditors' recommendations and are committed to making the necessary improvements to foster greater transparency and accountability in our financial reporting practices. Finding 2024-002 Delta Regional Authority (Material Weakness) – Accounting has worked with the Abilla System program coordinators and have set up codes within the accounting system to identify grants, restricted and unrestricted, for more effective reporting and identification.
View Audit 380325
Finding 1168472 (2024-003)
Material Weakness 2024
Mana Maoli
HI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.430 § 200.516
Mana Maoli has implemented a practical review and reconciliation step as part of payroll processing. This step compares approved timesheets to payroll register hours to help ensure that payroll allocations to federal programs are based on accurate records. This reconciliation is integrated into the ...
Mana Maoli has implemented a practical review and reconciliation step as part of payroll processing. This step compares approved timesheets to payroll register hours to help ensure that payroll allocations to federal programs are based on accurate records. This reconciliation is integrated into the existing payroll workflow to avoid added administrative burden. Management will conduct periodic reviews of payroll records and refine the process as needed to maintain reasonable assurance of accuracy, recognizing that the goal is continuous improvement. Anticipated completion date: December 31, 2026
View Audit 380292
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