Corrective Action Plans

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Finding 2025-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to broadband services expenditures Connecting Minority Communities Pilot Program During testing over the Activities Allowed or Unallowed, Allo...
Finding 2025-001 – Internal control deficiency and noncompliance over Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting related to broadband services expenditures Connecting Minority Communities Pilot Program During testing over the Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting compliance requirement, management did not have effective internal controls in place over the compliance requirements related to the award. Management submitted and received reimbursement from the grantor for broadband services expenditures without making full payment during the period under audit. In addition, management included the broadband services expenditures in the federal financial report for federal cash 10b – cash disbursements and federal expenditures and unobligated balance 10e – federal share of expenditures line items; however, as full payment was not made, these line items should exclude the broadband services expenditures. Management Response and Action Plan: Management has made full pre-payment for broadband services before the project period end date of January 14, 2026 to be in compliance and will implement a review of future prepaid expenditures, if applicable to any grants. Management has reviewed the reporting requirements of the Federal Financial Report and will implement a review to ensure that cash disbursements are accurately reported in future reports. Any discrepancies between sponsor communications and award agreements will be reviewed by management for correct interpretation and financial presentation. Responsible Person: Cindy Dickson, Executive Director/AOR- Research Innovation & Industry Relations Target Date: January 2026
AL 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding: Documentation supporting the expenditures included in the Project and Expenditure Report was not retained after the report was submitted. Auditor Recommendation: The County should develop and implement policies and proced...
AL 21.027, COVID-19 Coronavirus State and Local Fiscal Recovery Funds Finding: Documentation supporting the expenditures included in the Project and Expenditure Report was not retained after the report was submitted. Auditor Recommendation: The County should develop and implement policies and procedures to ensure that all ARPA/SLFRF program report support is retained. Corrective Actions Taken or Planned: The County agrees and concurs. In addition to the grants coordinator position a new grant accountant will be starting in the spring of 2026 to improve grant oversight and administration. The board adopted a Grants Policy on 1/20/2026. Point of Contact for corrective actions: Sarah Keane, Deputy CFO sarah_keane@washingtoncountyor.gov
Single Audit Finding #2025-001 Corrective Action Plan Rapid growth, many new staff members, and increased complexity of our organization proved that some of our procedural systems were no longer adequate to ensure compliance. We relied too much on single team members being solely responsible for rep...
Single Audit Finding #2025-001 Corrective Action Plan Rapid growth, many new staff members, and increased complexity of our organization proved that some of our procedural systems were no longer adequate to ensure compliance. We relied too much on single team members being solely responsible for reporting on some grants or contracts and needed to put in place a new management structure, better onboarding processes, more intensive staff training, and new compliance procedures. We have put in place three measures to ensure that all reports are submitted as required and every report is accurate. First, each grant or contract now has at least three staff team members responsible for report submittal and filing, the grant or contract manager, the direct supervisor, and our CFO. Second, all documents concerning each grant or contract are stored electronically on our server and on our Sharepoint. Third, we have put in place a more robust management structure to handle our rapid growth, creating an Executive Vice President position, an Executive Assistant position, and an Accounting Assistant position to properly manage the increased management, accounting and administrative workload. The new compliance assurance steps include: 1) All required reports, internal and external, require a coversheet that documents the review process. The coversheet contains the due date, program/grant/contract number, specific report, period of report, if the report is internal or external, and the staff lead. 2) Program Managers, Supervisors, and our Chief Financial Officer have been trained on how to verify the correct financial statements for the reporting of their specific program/grant/contract. This is a reconciliation between the program manager’s financial records and GFDA’s QuickBooks report, produced by our Chief Financial Officer. 3) When a report is completed the program manager signs that they have verified and approve the report, the direct supervisor also reviews and signs in approval, and the Chief Financial Officer reviews and signs in approval. 4) When the program manager submits the report to the reporting body, they copy their director supervisor, and both sign the document verifying the report was submitted. These Report Review and Approval sheets are then kept with the program/grant/contract financial documentation records thus retaining evidence of review for all submitted reports and confirming amounts reported are supported by the accounting records. Our senior management team — Brett Doney, CEO, Jolene Schalper, Executive Vice President, Jana Williams, CFO, and Jill Kohles, Senior Vice President — are responsible for implementing the above corrective action. We have completed implementation of the corrective actions, though training and process improvements are ongoing. Senior management is evaluating the new processes on a quarterly basis.
View of Responsible Officials and Planned Corrective Action Plan—These issues have been resolved with the implementation of consistent procedures for these funds. It is now completed within 30 days of contract execution through sam.gov.
View of Responsible Officials and Planned Corrective Action Plan—These issues have been resolved with the implementation of consistent procedures for these funds. It is now completed within 30 days of contract execution through sam.gov.
2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training p...
2025-002 Material Weakness in Internal Control over financial Reporting – Lacks Ability to Prepare Financial Statements Recommendation: We recommend that management assess the time requirements of the Treasurer position and the capabilities of accounting employees and either (a) develop a training program to ensure that they obtain the skills and knowledge necessary to prepare financial statements in accordance with GAAP or (b) hire accounting personnel with the requisite knowledge and skill to do so. . Action Taken: We have assessed the time requirements of the Treasurer position given the changes to the growing amount of funding sources the town now has and The Town has hired support for the Treasurer. In addition, courses were taken in Audit, Single Audit and Grants Training, Fiscal Year End Considerations and Preparations and Put the Fun in Fund Balance. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25
2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is a...
2025-001 Material Weakness in Internal Control over financial Reporting – Material Adjusting Journal Entries Recommendation: Management has discussed the reporting differences and is now familiar with the proper and timely accounting for these transactions Action Taken: The Town feels that this is an isolated instances due to the increased funding sources during the year. These instances are due to non-routine events over the course of the year. The town feels as though this will not be an issue in the future as it has now developed an understanding of the implications of material adjustments and has increased documentation standards and processes to reduce future occurrences. Person Responsible: Erin Walsh, Treasurer Anticipated Completion Date: 12/31/25
March 12, 2026 Federal Award Finding: U.S. Dept. Of Education Ellenville Central School District 28 Maple Avenue Ellenville, New York 12428 (845) 647-0115 Corrective Action Plan Pass-through - NYS Education Department Title I Grants to Local Education Agencies (ALN 84.010) Finding 2025-001 - Time an...
March 12, 2026 Federal Award Finding: U.S. Dept. Of Education Ellenville Central School District 28 Maple Avenue Ellenville, New York 12428 (845) 647-0115 Corrective Action Plan Pass-through - NYS Education Department Title I Grants to Local Education Agencies (ALN 84.010) Finding 2025-001 - Time and Effort Certifications Criteria - Under 2 CFR §200.430(i), charges to federal awards for salaries and wages must be supported by appropriate documentation that accurately reflects the work performed. Documentation must be signed by the employee or a responsible supervisory official having firsthand knowledge of the work performed by the employee. Condition - During testing of payroll expenditures charged to the Title I program, we noted one instance where the time and effort certification was not signed by the employee. The certification covered services charged to the Title I program during the fiscal year. Cause - The unsigned certification appears to be a result of oversight in the review and approval process for time and effort documentation. Effect - Without a signed certification, the School District cannot demonstrate full compliance with federal documentation requirements for payroll costs charged to the Title I program. This increases the risk that salary costs charged to the program may not be properly supported. Recommendation - We recommend the School District strengthen its review procedures to ensure all time and effort certifications are signed and properly retained prior to submission for payroll processing or federal reporting. Management Response - School District management concurs with the finding and will take corrective action. Corrective Action Plan - Management will review procedures in place over the time and effort certifications and ensure certifications are properly signed and retained prior to submission for payroll processing or federal reporting.
Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financ...
Action Taken: We will implement internal controls to follow up with the fee accountant at fiscal year-end to be certain they are preparing materials in accordance with generally accepted accounting principles (GAAP). Anticipated Date of Resolution: This finding will be corrected with the next financial data schedule submission. Individual Responsible: DawnEna Davidson, Executive Director.
U.S. Department of Education Mount Mary University respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered co...
U.S. Department of Education Mount Mary University respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 01, 2024 - June 30, 2025 The findings from the 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 Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Education 2025-001 Student Financial Aid Cluster – Assistance Listing No. 84.063 & 84.268 Recommendation: We recommend that the University reviews withdrawals monthly to ensure that the students are reported correctly to NSC and subsequently to NSLDS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University has submitted and reviewed the four students and have submitted corrections for incorrect statuses and effective dates. Name(s) of the contact person(s) responsible for corrective action: Brian Olson, Vice President of Finance and Administration Planned completion date for corrective action plan: June 30, 2026 *** If the U.S. Department of Education has questions regarding this plan, please call Brian Olson, Vice President of Finance and Administration, at 414-930-3139.
Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the ...
Finding Number: 2025-001 Condition: The Corporation included duplicate invoices on withdrawals totaling $11,429 that were made from the replacement reserve. This resulted in the replacement reserve being underfunded by $11,429. Planned Corrective Action: Management acknowledges noncompliance in the current fiscal year and has taken measures to improve internal controls over compliance. Management will deposit the underfunded amount of $11,429 to the replacement reserve account during the fiscal year ended June 30, 2026. Contact person responsible for corrective action: Laura Maisevich, Regional Operations Manager Anticipated Completion Date: 2/25/2026
Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done...
Condition: Out of 40 students tested for return to Title IV, we identified 2 students whose calculation were performed outside of the required timeframe. Planned Corrective Action: Once the report identifying students who have completely withdrawn from their classes is ran, the calculations are done (currently by the Dean) The completed report is given to the FA Specialist to review and send the letters. The specialist then gives the report to the Assistant Director who then prints off a Return of Title IV summary report showing the calculations and charges for final review. Had this last step been done previously, it would have been identified that the Institutional Charges were missing and not requiring corrections. Contact person responsible for corrective action: Nikki Jewell Anticipated Completion Date: June 30, 2026
CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management...
CCF acknowledges the finding and will implement corrective measures by updating its internal control procedures. While the current process records all transactions based on the accrual basis of accounting, the Foundation will now report cash disbursements to subrecipients within the SEFA. Management believes these corrective actions will mitigate the risk of reporting errors and ensure consistent compliance with federal reporting standards.
Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordinati...
Material Prior Period Adjustments Recommendation: We recommend that the Institution strengthen internal controls over financial reporting There is no disagreement with the audit finding. Action taken in response to finding: Management identified and recorded the prior period adjustment in coordination with the external auditors. The University has strengthened internal controls of financial reporting by enhancing management review of prior-year balances and significant accounts during the year-end close process to prevent similar issues in the future. Name(s) of the contact person(s) responsible for corrective action: Craig Maynard, V.P. Finance and Administration Completed as of the fiscal year ended July 31, 2025, with ongoing monitoring.
The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, ...
The District Office is going through roles and responsibilities to potentially be able to move jobs duties around. This includes having someone else pick up and sort mail, having our AP enter cash receipts and the Business Manager to review and post. We have a limited number of staff in the office, we are actively working to build better internal controls.
An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.
An independent source either in the Auditor or Treasurer’s Office will review and sign off on the report prior to its transmittal.
Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditu...
Finding Number: 2025-001 Finding Name: Reporting Finding Summary: The Medical Center had discrepancies between the amounts reported in the quarterly progress reports and the actual expenditures. Specifically, the amounts reported in the progress reports did not accurately reflect the total expenditures incurred during the reporting period by $89,900. CLIENT PLANNED ACTION: The Medical Center agrees with the finding. The reported expenditures were corrected in later reporting periods. Going forward, we have adjusted procedures to include a review of items eligible for SLFRF reimbursement to identify items received during the reporting period, rather than items requested. CLIENT RESPONSIBLE PARTY: Daniel Goris, Accounting Manager COMPLETION DATE: March 31, 2026
Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounti...
Visit Baltimore, Inc. and Subsidiary has implemented procedures to reconcile the federal award subsidiary ledger to the general ledger prior to submission of monthly performance reports. Additional review controls have been established to ensure reported expenditures agree to the underlying accounting records.
Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name o...
Condition - The District did not comply with the reporting requirements with respect to filing accurate quarterly reports with the ISBE. Plan - The District will submit accurate expenditure reports in the future regarless of the project end date. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - We will review grant expenditures on a quarterly basis and submit accurate expenditure reports to the ISBE as required.
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal...
Condition - The same individual is responsible for preparing and submitting monthly reimbursement claims for the Child Nutrition Program without an independent review or approval prior to submission. Plan - A second person (Superintendent) compares the meal counts in the claim to: the SDS daily meal count reports, monthly participation summary, eligibility rosters (free, reduced, paid) and USDA reimbursement rates. The reviewer will then sign and date a reconciliation sheet before submission. Anticipated Date of Completion - July 1, 2026; Name of Contact Person - Dr. Beau Fretueg, Superintendent; Management Response - The corrective action plan was discussed with the employee responsible for filing the claim, the business manager, and the superintendent. After discussion, the plan was approved by the superintendent.
DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and th...
DEPARTMENT OF THE TREASURY Coronovirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027 Recommendation: We recommend that the Town implement stronger internal controls over federal reporting, including establishing a formal reconciliation process between the general ledger and the Project and Expenditure Report, requiring Town Administrator's review and approval of all federal reports prior to submission, and providing additional training to staff on Federal reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town will strengthen its reconciliation procedures requiring the Director of Finance to reconcile all federal expenditures reported in the Project and Expenditure report to the general ledger. Name of the contact person responsible for corrective action: Kelly Baldwin, Director of Finance Planned completion date for corrective action plan: April 1, 2026.
Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.
Management concurs with and accepts the material weakness in its internal control. We believe it is cost-efficient to continue to rely on external auditors to assist in the preparation of its financial statements and related notes, including the schedule of expenditures of federal awards.
Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal o...
Audit Finding Reference: 2025-001 Planned Corrective Action: The City will implement formal policies and procedures regarding separation of duties and the requirement of a second individual being involved in the reporting process. This year was atypical due to staff turnover, which impacted normal operations. Planned Implementation Date of Corrective Action: Immediate Person Responsible for Corrective Action: Marisa Batista, CFO
Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Fundin...
Finding No. 2025-004: Reporting AL No.: 12.600 Program Title: Community Investment Grant Award Number: HQ00052310045 Condition During our audit, we tested a non-statistical sample of one subaward and found that the reporting required by Section 2, Full Disclosure of Entities Receiving Federal Funding, of the Federal Funding Accountability and Transparency Act (“FFATA”) was not completed at all. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will change internal grants administrative procedures to better account for the submittal of the FFATA and the requirements of 2 CFR Part 170, Appendix A. A report will be submitted to the Federal Funding Accountability and Transparency Act Subaward Reporting System by February 28, 2026. Person Responsible Lilliane Makaila, Acting Planning Program Manager Anticipated Date of Completion The FFATA report will be submitted by February 28, 2026.
Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Fe...
Finding No. 2025-002: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition FFATA report was not filed regarding the UH Subaward for FY 2025 (7/1/2024–6/30/2025). Corrective Action Plan DHHL will work on budget amendments on the Federal side via eRA Commons (with NTIA and NIST oversight). Once Budget amendments are made, DHHL will immediately prepare and submit FFATA report for UH subaward, make additional updates on .gov systems for report submission, and document reason for late submission. DHHL will confirm UH subaward meets FFATA reporting threshold ($30,000 for subawards) and review all other active subawards for FFATA reporting requirements. Moving forward, DHHL will establish procedures for timely FFATA and subaward reporting. DHHL will also review all subawards from past two years for missed FFATA reports and file any additional delinquent reports. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated reports are subject to the completion and approval of Federal Budget Amendments. DHHL is hopeful that NTIA and NIST will provide feedback and approval by June 2026, and DHHL will immediately prepare and submit FFATA reports for the UH subaward. (Please note this is the first fiscal year DHHL is working with NIST. It is unsure how long budget amendment processes will take.)
Finding No. 2025-001: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition The performance reporting for the period ended March 31, 2025 noted that the total funds expended reported did not agree with the federal expenditure repor...
Finding No. 2025-001: Reporting AL No.: 11.029 Program Title: Tribal Broadband Connectivity Program Grant Award Number: NT23TBC0290054 Condition The performance reporting for the period ended March 31, 2025 noted that the total funds expended reported did not agree with the federal expenditure reported on SF-425, resulting in a variance of $48,872. While we submitted a MEMO (via eRA & Suralink) along with our SF-425 reporting, this variance was reflective of cash on hand encumbered for invoices that were still in the processing stage. Meaning there were discrepancies of cash on hand versus actual expenditures. Corrective Action Plan The Department of Hawaiian Home Lands (“DHHL”) will review both the SF-425 and Performance report and make the appropriate changes to the expenditures and cash on hand to ensure both reports align. Moving forward, DHHL will implement mandatory compliance reviews before report submission. Person Responsible Jaren Tengan, Broadband Coordinator And/or Aislen Bacalso, Broadband Coordination Assistant Anticipated Date of Completion The updated work process will be implemented in April 2026.
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