Corrective Action Plans

Finding 1164804 (2024-003)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Cash Management Material Weakness Reporting

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. F...

Finding Reference Number: 2024-003 Description of Finding: Inaccurate Indirect Cost Rate Applied Statement of Concurrence or Nonconcurrence: The District concurs with the finding. Corrective Action: The District will use the correct overhead rate for future reporting. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164803 (2024-002)

Material Weakness 2024

East Central Vermont Telecommunications District

VT

Reporting Internal Control / Segregation of Duties

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relev...

Description of Finding: Inadequate Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Statement of Concurrence or Nonconcurrence: The District conditionally agrees with this finding. The complexity of the grant reporting caused a misunderstanding as to exactly what costs were relevant to be included in the SEFA. Corrective Action: The District is now better informed as far as what needs to be included in the SEFA. Name of Contact Person: F. X. Flinn, Board Chair, Telephone:(802)- 369-0069, Email: chair@ecvtd.gov Projected Completion Date: July 2025

View Audit 374610

Finding 1164785 (2024-044)

Material Weakness 2024

City of Batesville, Mississippi

MS

Reporting Subrecipient Monitoring § 200.303 § 200.328

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective...

Finding Number: 2024-044 Audit Type: Single Audit Finding Title: Untimely Submission of Required Performance Reports Related Finding: 2024-029 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will establish a reporting calendar and assign staff to monitor deadlines for all federal performance reports. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure timely submission of all required reports. 5. Status of Prior Year Finding This is a new finding.

View Audit 374592

Finding 1164780 (2024-033)

Material Weakness 2024

City of Batesville, Mississippi

MS

HUD Housing Programs Reporting Significant Deficiency § 200.512

Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retentio...

Finding Number: 2024-033 Audit Type: Single Audit Finding Title: Delayed Availability of Financial Records 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will implement a records retention and access protocol to ensure timely availability of financial records for audit and reimbursement purposes. 3. Ahticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will ensure staff are trained on documentation procedures. 5. Status of Prior Year Finding This is a new finding.

View Audit 374592

Finding 1164779 (2024-032)

Material Weakness 2024

City of Batesville, Mississippi

MS

Cash Management Eligibility HUD Housing Programs § 200.302 § 200.303 § 200.344

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned ...

Finding Number: 2024-032 Audit Type: Single Audit Finding Title: Delayed Final Reimbursement Due to Unresolved Agency Requests Related Finding: 2024-023 (Yellow Book) 1. Contact Person Responsible for Corrective Action Name: Shannah Weaver Title: City Clerk Department: Finance Department 2. Planned Corrective Action The City will designate a grants coordinator to monitor agency requests and ensure timely responses. 3. Anticipated Completion Date September 30, 2026 4. Management's Response Management concurs and will improve communication with funding agencies. 5. Status of Prior Year Finding This is a newt finding.

View Audit 374592

Finding 1164758 (2024-002)

Material Weakness 2024

Village of Lincolnwood

IL

Reporting Internal Control / Segregation of Duties

2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the ...

2024-002 Reporting - Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number 21.027 Grant Period - Year Ended December 31, 2024 Condition Found The Village failed to submit the annual report in a timely manner. We consider this to be an instance of non-compliance relating to the Reporting Compliance Requirement. Corrective Action Plan The Village submitted its 3-2024 report on February 13, 2025. The 3-2025 report was filed on April 9, 2025 prior to the due date. Responsible Person for Corrective Action Plan Elizabeth Holleb, Finance Director Implementation Date of Corrective Action Plan April 9, 2025

View Audit 374581

Finding 1164717 (2024-001)

Material Weakness 2024

County of Nodaway

MO

Subrecipient Monitoring Reporting § 200.510

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance,...

After a review of the draft audit findings, Nodaway County shows that the original amount reported on the SEFA page was the full amount spent and should have only been the 75% (less the match amount which was paid through the Coronavirus State and Local Fiscal Recovery Funds). For future compliance, the County Clerk has already implemented a SEFA reporting spreadsheet to better track the expenditures of federal funds.

View Audit 374422

Finding 1164686 (2024-002)

Material Weakness 2024

Row House Community Development Corporation

TX

Reporting Significant Deficiency § 200.512

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal ...

Finding #2024-002 – Significant Deficiency and Other Noncompliance. Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal year 2024 including the completed DCF is expected to be submitted approximately 6 months late. Recommendation: Row House CDC should develop a schedule of critical dates for completion of the single audit leading up to the FAC deadline. Management’s response: Management has instituted a process to schedule annual external audits to comply with grant contracts and the Federal Data Clearing House filing deadlines beginning with the August 31, 2025 annual audit. Responsible officer: Daimian Hines, Board of Directors. Estimated completion date: February 1, 2026.

View Audit 374359

Finding 1164681 (2024-005)

Material Weakness 2024

Southwest Regional Development Commission

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ...

Finding Summary: There was no formal review documented over reports tested. Responsible Individuals: Jay Trusty, Executive Director Corrective Action Plan: Management has reviewed the findings and taken steps in developing an internal control review process. The Commission implemented procedures to ensure all reports have proof of review and submission, as well as working towards submitting all reports timely. Anticipated Completion Date: June 2026

View Audit 374323

Finding 1164611 (2024-001)

Material Weakness 2024

Town of Cohasset

MA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are...

Planned Corrective Action: All future ARPA reporting will be derived from trial balances generated from the accounting department staff. The trial balances will then be reviewed and entered into the reporting portal by the Town Manager by the reporting due date. Any variances or adjustments that are necessary from the trial balance will be clearly documented for reconciliation and confirmed by the Town Accountant as accurate. Upon confirmation, the Town Manager will submit the portal. Planned Implementation Date of Corrective Action: March 2026 P&E Report (due by April 30, 2026) Person Responsible for Corrective Action: Town Accountant Town Manager

View Audit 374218

Finding 1164605 (2024-007)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Reporting § 200.510 § 200.512 § 200.520

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate docu...

Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the organization strengthen its internal controls over the reconciliation process, including implementing a formal review procedure and ensuring reconciliations are supported by complete and accurate documentation prior to audit fieldwork. Timely and accurate reconciliations are critical to maintaining reliable financial reporting and audit readiness. Action Taken: CMJTS acknowledges the delay and has been making improvements to ensure reconciliations are done timely. Accounting staff have been given additional training on bank reconciliations, and they are now reconciling bank transactions daily. This real time reconciling helps ensure that all transactions are processed accurately. Bank reconciliations are then signed off by Finance Manager and the Board Treasurer monthly. Accounting staff have been given additional training on statement of financial position reconciliations and will be reconciling them monthly. The statement of financial position, with supporting documentation, will then be signed off by the Finance Manager monthly.

View Audit 374211

Finding 1164603 (2024-005)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Subrecipient Monitoring Cash Management Reporting

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functiona...

Ineffective Grant Management Recommendation: Establish a standardized process for reviewing grant budgets against actual expenditures, with clearly defined roles and timelines. Deliver targeted training to relevant staff on grant reporting protocols and variance analysis. Implement a cross-functional review procedure prior to report submission to ensure accuracy and completeness. Action Taken: Since migrating to the new accounting software in February of 2025, CMJTS program managers have better access to reporting for their budgets. Budgets are also loaded into the system by month, and program managers are then able to track program to date expenses versus the what had been planned. Additionally, CMJTS accounting staff has moved to ‘real-time accounting’, meaning that all transactions are being recorded right away in order to flow through to program manager reports. Additionally, the CMJTS Finance Manager meets with program managers on a monthly basis to review budgets and provide additional training. These additional steps empower the program managers to take ownership of their budgets and be able to make more informed decisions on running their programs.

View Audit 374211

Finding 1164602 (2024-004)

Material Weakness 2024

Central Minnesota Jobs and Training Services

MN

Questioned Costs Allowable Costs / Cost Principles Reporting

Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that al...

Documentation of Allocations for Salaries and Wage Costs Recommendation: The Organization should establish and implement a comprehensive documentation retention policy that includes clear procedures for maintaining records supporting the allocation of employee time. This policy should ensure that all relevant documentation—such as timesheets and work allocation records—is retained for the required period and readily accessible for audit purposes. Additionally, staff involved in timekeeping and financial reporting should receive training on documentation requirements under the Uniform Guidance. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documents and saved for record retention.

View Audit 374211 Questioned Costs: $1

Finding 1164495 (2024-003)

Material Weakness 2024

Catholic Community Services, INC

AK

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Finding: 2024-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submi...

Finding: 2024-003: Material Weakness in Internal Controls over Compliance - Single Audit Report Submission Name of Contact Person: Tray Miller Controller Catholic Community Service 1803 Glacier Highway Juneau, AK 99801 Corrective Action: CCS will work with its audit firm to ensure the audit is submitted in a timely manner. Proposed Completion Date: 6/30/25

View Audit 374065

Finding 1164416 (2024-001)

Material Weakness 2024

Bitter Root Resource Conservation and Development Area, Inc

MT

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.512

Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.

View Audit 373846

Finding 1164415 (2024-005)

Material Weakness 2024

Eldred Borough

NY

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Borough should continue to review and accept both proposed adjusting journal ...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Borough should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Borough’s Response: The Borough has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Borough believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Borough considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Borough will also ensure that in the future all transactions will be properly reflected in the accounting software.

View Audit 373843

Finding 1164405 (2024-004)

Material Weakness 2024

Eldred Borough

NY

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

Untimely Single Audit Filing - Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Bo...

Untimely Single Audit Filing - Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Firms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2025 single audit and do not anticipate it being delayed in submission.

View Audit 373843

Finding 1164396 (2024-002)

Material Weakness 2024

West Central Wisconsin Workforce Development Board, Inc.

WI

Subrecipient Monitoring Cash Management Reporting

Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.

View Audit 373834

Finding 1164390 (2024-001)

Material Weakness 2024

UNITED FAMILIES, INC.

CA

Reporting

As part of our correction plan to ensure all expenditures are counted, we implemented the following procedure: All quarterly Fiscal Reports will go through a third review process to ensure that all expenses are reported correctly.

View Audit 373822

Finding 1164303 (2024-004)

Material Weakness 2024

Steelton-Highspire School District

PA

Reporting Internal Control / Segregation of Duties

The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

View Audit 373711

Finding 1164302 (2024-006)

Material Weakness 2024

Steelton-Highspire School District

PA

Special Tests & Provisions Allowable Costs / Cost Principles Reporting

The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.

View Audit 373711

Finding 1164301 (2024-005)

Material Weakness 2024

Steelton-Highspire School District

PA

Cash Management Reporting Internal Control / Segregation of Duties

The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.

View Audit 373711

Finding 1164259 (2024-001)

Material Weakness 2024

Hiv Alliance INC

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...

U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025

View Audit 373559

Finding 1164256 (2024-001)

Material Weakness 2024

Congregation Bais Malka Inc.

NY

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit...

The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end June 30, 2025. Mr. Benjamin Klein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-354-9500.

View Audit 373554

Finding 1164255 (2024-004)

Material Weakness 2024

City of Britton

SD

Reporting Material Weakness

Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for ...

Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Corrective Action Plan: The City will implement a review process for reporting for future federal grants if a process is not already in place. No further correction of the reporting for CSLFRF is needed as reporting is complete and cumulative totals were reported correctly for the 2025 report submission. Responsible Individuals: Jennifer Athey, Finance Officer Anticipated Completion Date: October 2025

View Audit 373539

Corrective Action Plans

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