Corrective Action Plans

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The following corrective action plan is the same plan implemented in response to Finding 2024-002, as both findings arise from the same underlying SEFA completeness issue: 1. Beginning with the fiscal year 2025 SEFA, the Foundation will compile the SEFA, and provide supporting documentation to the a...
The following corrective action plan is the same plan implemented in response to Finding 2024-002, as both findings arise from the same underlying SEFA completeness issue: 1. Beginning with the fiscal year 2025 SEFA, the Foundation will compile the SEFA, and provide supporting documentation to the auditors, directly from experts of its grant financial reporting system (Airtable, mirroring DED's Euna/Amplifund system) reflecting all submitted grant-marked expenditures, approved and pending, rather than from Aplos records marked as DED-approved with an adjusted fund source. Target: September 30, 2026. 2. Develop and document a formal SEFA preparation checklist that reconciles federal expenditures from the general ledger, the grant reporting system (Amplifund/Euna) export, the deferred revenue schedule, and cash receipts prior to submission to auditors. Target: September 30, 2026. 3. Designate the Finance Director as the primary reviewer of the SEFA, with a mandatory pre-submission reconcilitation sign-off process. Target: September 30, 2026. 4. Provide targeted training to finance staff on Single Audit requirements, ARPA SLFRF cost-reimbursement grant accounting under 2 CFR Part 200, and SEFA prepataion using the grant reporting system of record. Target: August 31, 2026. 5. Engage the Foundation's auditors for a pre-audit SEFA review consultation in advance of the fiscal year 2025 audit to validate the revised approach.
Description of Finding: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Statement of Concurrence or Nonconcurrence: the School acknowledges the finidng related to the late remittance of the Single Audit Reporting Package to th...
Description of Finding: The School did not submit the Single Audit Reporting Package to the FAC or the PDE prior to the March 31, 2025, deadline. Statement of Concurrence or Nonconcurrence: the School acknowledges the finidng related to the late remittance of the Single Audit Reporting Package to the FAC and the PDE. The late submission resulted frm inadequate monitoring of regulatory reporting deadlines and the absence of a formal process for tracking, reviewing, and submitting the Single Audit REporting Package. Responsibilities for completing and submitting the package were not clearly documented, and there was no secondar review to verify that all required submissions had been completed on time. Corrective Action: The School will remit the Single Audit Reporting Package to the FAC and the PDE within 30 days of when the June 30, 2024 audit is completed and issued. The School will retain documentation of the submission and confirmation of receipt. Moving forward the School will develop and maintain a compliance calendar identifying all federal and state reporting. The School will develop written proce-dures outlining the steps for preparing, reviewing, approving, and submitting the Single Audit Reporting Package deadlines, including Single Audit submission requirements. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is cur-rently working with the firm on the corrective actions outlined here. The School will remit the Single Audit Reporting Package to the FAC and the PDE, and develop written policies as outlined above within 30 days from the issuance of the June 30, 2024 audit.
Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report....
Description of Finding: ESSER funds were expended during the fiscal year ended June 30, 2024, however the ESF - ESSER Recipient Data Collection Form 0MB PRA Number: 0MB No. 1810-0749 was not filed. Corrective Action: As of March 2026, the Business Manager is completing the annual performance report. The School will ensure that the required report is completed and submitted, as applicable, in accordance with the reporting requirements established by the Department of Education and the applicable pass-through entity. To address this finding going forward, the School, with assistance from its contracted accounting and management firm, will review grant agreements, award documents, funding agency communications, and applicable compliance requirements for new and existing federal grants to identify required reports and reporting deadlines. The School and the contracted accounting and management firm will coordinate to ensure that federal grant revenue, expenditures, planned expenditures, and other required data are maintained in a manner that supports timely and accurate reporting. This will include tracking grant activity in the general ledger and retaining supporting documentation needed to complete required grant reports. Management will review required federal grant reports before submission, when applicable, to ensure the reports are complete, accurate, and supported by documentation. Documentation of submission and management review will be retained. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is current-ly working with the firm on the corrective actions outlined here. The School will remit the required reporting as outlined above as soon as possible, but no later than December 31, 2026.
Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges...
Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges the audit finding related to internal controls over the preparation of the Schedule of Expenditures of Federal Awards. The School recognizes the importance of properly identifying and reporting all federal award expenditures in accordance with the Uniform Guidance. Corrective Action: To address this finding, the School, with assistance from its contracted accounting and management firm, will track federal award revenues and expenditures separately in the general ledger. The School and the contracted accounting and management firm will use appropriate general ledger accounts, grant codes, project codes, or other tracking mechanisms to separately identify federal award activity from state, local, and other non-federal activity. The School, with assistance from the contracted accounting and management firm, will prepare a Schedule of Expenditures of Federal Awards at the end of each fiscal year, as required. The schedule will be prepared using the federal award revenues and expenditures tracked in the general ledger and will be reviewed against available supporting documentation, including grant award documents, reimbursement requests, drawdown records, funding agency reports, and other applicable grant documentation. The School will maintain supporting documentation for the amounts reported on the Schedule of Expenditures of Federal Awards. Management will review the schedule for completeness and accuracy before it is provided to the auditors. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is currently working with the firm on the corrective actions outlined here. The School does not anticipate a single audit requirement moving forward.
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation...
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges this finding, which is a repeat of finding 2023-003. ICFJ believes that all required reports were submitted to the Federal Government as required; however, we recognize that the inability to retrieve documentation during the audit is a control deficiency that must be addressed. ICFJ will implement a centralized document management system for all financial and programmatic reports, with a standardized filing protocol that includes confirmation of submission, submission date, and the name of the preparer and approver. Reports will be filed immediately upon submission and will be accessible for audit and compliance purposes.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer
Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its ...
Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its accounting function and is committed to implementing a formal monthly close process to ensure timely and accurate financial reporting going forward. A monthly close checklist will be developed and maintained, with documented evidence of review and approval. All financial and compliance documents will be filed in a centralized, organized system to permit prompt retrieval.  Anticipated completion date: 12/31/26  Responsible position: Chief Financial Officer
Late Submission of Audit Report to the Federal Clearinghouse
Late Submission of Audit Report to the Federal Clearinghouse
Criteria: Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations, §.320, and Uniform Guidance 2 CFR 200.512 requires the Agency to submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Criteria: Uniform Guidance, Audits of States, Local Governments, and Non-Profit Organizations, §.320, and Uniform Guidance 2 CFR 200.512 requires the Agency to submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Condition: The federal reporting deadline for the Agency's Single Audit Reporting Package was June 30, 2025; however, the Agency did not issue its Single Audit Reporting Package until July 2026.
Condition: The federal reporting deadline for the Agency's Single Audit Reporting Package was June 30, 2025; however, the Agency did not issue its Single Audit Reporting Package until July 2026.
Cause: The Agency's lack of staff and constant turnover impaired its ability to provide its Single Audit Reporting Package to the Federal Audit Clearinghouse before the nine-month deadline.
Cause: The Agency's lack of staff and constant turnover impaired its ability to provide its Single Audit Reporting Package to the Federal Audit Clearinghouse before the nine-month deadline.
Effect: The late submission affects all federal programs the Agency administered; however, this finding does not result in a deficiency in internal control over compliance or noncompliance for the individual major federal awards programs, as this was not caused by the programs' administration.
Effect: The late submission affects all federal programs the Agency administered; however, this finding does not result in a deficiency in internal control over compliance or noncompliance for the individual major federal awards programs, as this was not caused by the programs' administration.
Recommendation: The Agency should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year-end. The Agency should also have audit performed no later than nine months after the year ...
Recommendation: The Agency should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year-end. The Agency should also have audit performed no later than nine months after the year end.
Management Response: Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management Response: Management agrees with this finding. Management will take the appropriate actions to ensure that its Single Audit Reporting Package is submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end.
Management implemented procedures for monitoring FFATA reporting requirements, including reporting calendars, assigned responsibilities, and supervisory review controls.
Management implemented procedures for monitoring FFATA reporting requirements, including reporting calendars, assigned responsibilities, and supervisory review controls.
Management enhanced records retention procedures and implemented controls designed to ensure that federal program documentation is properly maintained, retained, and available for audit purposes.
Management enhanced records retention procedures and implemented controls designed to ensure that federal program documentation is properly maintained, retained, and available for audit purposes.
Management implemented reporting calendars, assigned responsibilities, and monitoring procedures designed to improve coordination and facilitate compliance with federal reporting deadlines.
Management implemented reporting calendars, assigned responsibilities, and monitoring procedures designed to improve coordination and facilitate compliance with federal reporting deadlines.
525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org Finding 2024-004 – Inadequate Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) Condition: During the audit, we noted that the SEFA prepared by the organization was incomplete, and inaccurate. ...
525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org Finding 2024-004 – Inadequate Schedule of Expenditures of Federal Awards (SEFA) (Material Weakness) Condition: During the audit, we noted that the SEFA prepared by the organization was incomplete, and inaccurate. Specifically, federal revenue amounts were shown instead of expenditures, and not all Federal awards were listed and amounts shown were not reconciled to the underlying accounting records. In addition, Grant funds were drawn (requested and received) for the same underlying expenditures in two different fiscal years, resulting in duplicate reimbursement. Cause: The inaccuracies appear to be due to inadequate procedures and controls over the identification, tracking, and reporting of federal awards. Management did not implement a formal process to compile and review SEFA information for completeness and accuracy. Context: The auditee did not provide a complete and accurate SEFA that included all federal expenditures that reconciled to the general ledger for Federal Awards, and did not list all federal awards. Specifically: • Management did not initially provide a SEFA for the audit period, it was not provided until late in the audit process. • During the audit procedures, the auditor identified additional federal expenditures that were not provided by the client, and not included in the original SEFA. • The SEFA submitted by management contained material errors, including incorrect expenditures amounts (revenues instead of expenditures), and inconsistencies with the general ledger (grant revenues from prior year expenditures included as expenditures again). • The SEFA required multiple revisions and significant auditor assistance due to incomplete data and reporting errors. This condition demonstrates that management did not have sufficient processes in place to identify, accumulate, and report federal expenditures, and did not provide accurate information for the SEFA preparation. Recommendation: We recommend that The Town of Lakeview establish policies and procedures to ensure that all Federal awards are identified and reported accurately on the SEFA. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The Town of Lakeview should provide appropriate training to staff who are assigned to prepare and review the SEFA. Client's Response: The Town of Lakeview concurs with the recommendation and will work through the Corrective Action Plan to improve or solve the deficiency. Corrective Action Plan: The Town of Lakeview has taken significant organizational and procedural steps to strengthen its administration of federal awards and ensure future compliance with Uniform Guidance reporting requirements. Corrective actions implemented include: • The Town has hired a Finance Director with substantial experience in state and federal grant administration and financial reporting. The Finance Director is responsible for oversight of all federal financial reporting, including preparation and review of the annual Schedule of Expenditures of Federal Awards. 525 North 1st Street, Lakeview, Oregon 97630 | (541) 947-2020 | www.townoflakeview.org • The Town has hired a new Town Manager who has established improved financial oversight and accountability throughout the organization. The Town Manager will work closely with the Finance Director to monitor compliance with federal grant requirements and ensure adequate internal controls are maintained. • The Town Council has established a Citizen Finance Advisory Committee to provide independent oversight and review of the Town’s financial management practices. The committee will review financial reports, budget performance, and federal grant administration processes, providing recommendations to improve accountability and transparency. • The Town has developed and implemented formal policies and procedures governing the administration of federal awards including: o Identification and tracking of awards o Documentation of expenditures charged to federal programs o Procedures for maintaining grant files o Reconciliation of grant expenditures to the general ledger o Annual preparation and supervisory review of the Schedule of Expenditures of Federal Awards • Prior to completion of the annual financial statements and Single Audit, the Finance Director will perform a comprehensive reconciliation of all federal expenditures to the accounting records and grant documentation. The completed SEFA will undergo management review and approval by the Town Manager before being provided to the external auditors. Planned Implementation Date: The corrective actions described above have been implemented. The Town will continue to monitor compliance throughout the fiscal year, and the revised procedures will be fully incorporated into the preparation of the next annual SEFA. Responsible Person: Town of Lakeview Mayor.
Pam McMahan became the party responsible for the reporting. All reporting to date has been completed.
Pam McMahan became the party responsible for the reporting. All reporting to date has been completed.
July 23, 2026 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2024 schedule of findings and qu...
July 23, 2026 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2024-001 - Material Weakness Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization is working to contract with an accountant in 2025 with the skills, knowledge, and experience to address the above recommendation. Finding 2024-002 - Material Weakness Recommendation: Advent House Ministries, Inc. should record all audit adjusting entries and reconcile their final trial balance to the audited financial statements. We also recommend that grant agreements and payments be carefully reviewed to ensure proper classification of any conditional funding. Action Taken: We concur with the recommendation. The Organization will record all audit adjusting entries, reconcile account balances to the audited financial statements, and ensure any conditional grant payments are properly recorded. Finding - Federal audit Finding 2024-003 - Material Weakness Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. Sincerely yours, Susan Cancro, Executive Director
We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly bas...
We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly basis. In addition, external parties will be required to submit sufficient supporting documentation to enable the Authority to properly record grant activity on an accrual basis in accordance with applicable financial reporting and single audit requirements. We will also prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board.
We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal y...
We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal year ending June 30, 2026.
View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient re...
View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient requirements. Corrective Action Plan Timeline Prior to the audit finding, the AAIHB already had one meeting with key personnel involved in the administration and oversight of subawards to begin implementing improvements to our subrecipient monitoring practices. The AAIHB is actively working to update subrecipient monitoring practices and anticipates having policies and procedures in place by the beginning of the next fiscal year. In addition, the GHWIC program has found our internal administrative assistance portal that was developed to optimize admin workflow has been helpful because it has also optimized the processing of subaward invoices. Furthermore, the GHWIC program is in the process of developing a sub awardees data portal for invoicing and reporting purposes to streamline the subaward process and ensure payment in a timely manner. Designation of Employee Position Responsible for Meeting Deadline Executive Director, Finance, Program Managers/Directors/Coordinators, Grants & Contracts Specialist
View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are compl...
View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are completed and filed in a timely manner and that accounting records to support final numbers are retained. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2025 and FY 2026 program reports on time and retain financial support. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Accounting Manager, and Grants & Contracts Specialist
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2024 Data Collection Form. The AAIHB will file the FY 2024 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes to ensure future Data Collection...
View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2024 Data Collection Form. The AAIHB will file the FY 2024 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes to ensure future Data Collection Forms are completed and filed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2024 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Accounting Manager
The Eviction Defense Collaborative has hired a new controller, Daniel Poore, and has replaced Scrubbed.net with a new professional services firm YPTC to implement this recommendation
The Eviction Defense Collaborative has hired a new controller, Daniel Poore, and has replaced Scrubbed.net with a new professional services firm YPTC to implement this recommendation
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