Corrective Action Plans

Finding 1224700 (2024-010)

Material Weakness 2024

Defensewerx

FL

Special Tests & Provisions Reporting § 200.302 § 200.328

We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be ...

We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be easily reconciled to the underlying accounting records. The anticipated completion date is October 2026.

View Audit 407904

Finding 1224651 (2024-003)

Material Weakness 2024

Defensewerx

FL

Reporting § 200.512

We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely repo...

We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely reporting and audits. The anticipated completion date is October 2026.

View Audit 407904

Finding 1224642 (2024-001)

Material Weakness 2024

United Voices for Newcomer Rights

NM

Reporting Significant Deficiency § 200.512

Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and ...

Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and outstanding documentation throughout the audit; - Establishing internal deadlines sufficiently in advance of the Federal Audit Clearinghouse deadline; and - Providing requested documentation to the auditor by agreed-upon dates to allow sufficient time to complete and file the audit timely. Management Response Corrective Action: Management agrees with the finding, and we recognize the importance of strengthening the year-end financial close and audit preparation process to ensure timely completion of the annual audit and Single Audit. The late completion of the audit, and consequently the late filing of the Data Collection Form, resulted from a combination of circumstances, including challenges encountered during UVNR’s audit preparation process, as well as staff transitions within both the UVNR's outsourced accounting firm and our auditing firm during the same period. To address the finding, UVNR will implement a formal year-end closing and Single Audit calendar that establishes key milestones, internal deadlines, and assigned responsibilities for all financial reporting and audit-related activities. Specific staff will be designated as responsible for the preparation and review of the financial statements, Schedule of Expenditures of Federal Awards (SEFA), and all required audit schedules and supporting documentation. Management will also implement a centralized process for tracking auditor requests and monitoring the status of outstanding documentation throughout the audit to ensure timely responses. Internal deadlines will be established well in advance of the Federal Audit Clearinghouse filing deadline to provide sufficient time for management review, auditor fieldwork, resolution of audit questions, and final report issuance. These corrective actions are intended to improve the efficiency of the financial close process, strengthen accountability, and ensure that future audits are completed and submitted within all required deadlines. Many of the recommendations have been established and are being implemented for the upcoming 2025 annual and Single Audit to ensure we meet the Federal Audit Clearinghouse deadline in September 2026. Due Date of Completion July 31, 2026 Responsible Party(ies) Co-Executive Directors

View Audit 407899

Finding 1224624 (2024-001)

Material Weakness 2024

American Committee for Shaare Zedek Hospital in Jerusalem, Inc.

NY

Reporting Significant Deficiency Internal Control / Segregation of Duties

As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...

As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.

View Audit 407880

Finding 1224563 (2024-003)

Material Weakness 2024

Progressive Rehab of PA INC

PA

Procurement, Suspension & Debarment Student Financial Aid Reporting § 200.512

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted ...

Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted new software that allows for accuracy and timeliness of month end close. This will allow for year-end audits to be performed within 180 days and subsequent submission within 9 months to the Federally Audit Clearing House.

View Audit 407826

Finding 1224545 (2024-001)

Material Weakness 2024

City of Milan

TN

Subrecipient Monitoring Reporting Material Weakness § 200.510 § 200.518

Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will stre...

Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will strengthen internal controls over SEFA identification and preparation to ensure compliance with Uniform Guidance single-audit requirements. The City will also implement enhanced review and communication procedures with external auditors, as the condition was significantly impacted by deficiencies in the auditors’ evaluation and classification of major programs during the audit process.

View Audit 407794

Finding 1224540 (2024-001)

Material Weakness 2024

COUNTY OF NEWTON

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requireme...

The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners

View Audit 407779

Finding 1224527 (2024-003)

Material Weakness 2024

Harvest Homes Corporation 094-Hd005-Np-Cmi

ND

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26

View Audit 407778

Finding 1224521 (2024-003)

Material Weakness 2024

SPARKLER LEARNING, INC

NY

Reporting § 200.512 § 200.520

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

View Audit 407769

Finding 1224520 (2024-002)

Material Weakness 2024

SPARKLER LEARNING, INC

NY

Reporting § 200.512 § 200.520

The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.

View Audit 407769

Finding 1224386 (2024-002)

Material Weakness 2024

BHARATIYA TEMPLE

PA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and prope...

Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and properly documented. A member of the executive team will approve all invoices over $10,000 and treasurer will process the payment to the vendor. Management will also ensure formal documentation of executive team meetings related to approvals of expenses for vendors over $50,000, and a formal review to ensure the selected vendor is not debarred will be put into place. A member of the executive team will prepare the financial reports, which will be reviewed and approved by the treasurer prior to submission of future construction projects over $100,000. Anticipated completion date: Implemented July 2026

View Audit 407709

Finding 1224385 (2024-001)

Material Weakness 2024

BHARATIYA TEMPLE

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequ...

Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline. Anticipated completion date: Implemented July 2026

View Audit 407709

Finding 1224374 (2024-001)

Material Weakness 2024

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Reporting Internal Control / Segregation of Duties

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ens...

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure that the audit package is submitted to the clearinghouse in a timely manner. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: December 31, 2026.

View Audit 407683

Finding 1224361 (2024-002)

Material Weakness 2024

Center for Independent Living of North Florida Inc.

FL

Reporting

"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The...

"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The Organization unexpectedly lost its long-term accounting support, engaged multiple accounting providers during the transition period, and ultimately retained a new accounting firm while simultaneously completing two fiscal years of audit activity. Despite these significant administrative challenges, the Organization continued uninterrupted delivery of critical independent living, housing, mental health, disaster recovery, youth transition, and accessibility services throughout its seven-county service area. Staff remained focused on meeting contractual obligations and serving individuals with disabilities while rebuilding financial systems. Since that time, Ability1st has implemented substantial improvements, including: • engaging a permanent external accounting firm; • strengthening month-end closing procedures; • improving reconciliations and financial reporting; • establishing regular fiscal monitoring meetings; • improving coordination among management, accounting personnel, and auditors; • developing standardized financial schedules for grant reporting; • improving documentation supporting accounting transactions; and • implementing earlier audit preparation timelines. Management believes these improvements have significantly strengthened the Organization's financial reporting process and will greatly improve future compliance with federal reporting deadlines. Responsible Official: Executive Director Implementation Date: Substantially complete; ongoing monitoring throughout FY2026 and beyond."

View Audit 407668

Finding 1224340 (2024-010)

Material Weakness 2024

City of Flint

MI

Allowable Costs / Cost Principles Reporting

2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct aw...

2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct award only. Auditor Description of Condition and Effect: Although the City did prepare all of the quarterly reports required for fiscal year 2024, we noted that while the City had supporting reports from the accounting system for the amounts reported, there were several inconsistencies between the supporting reports and the report submitted. In addition, there were large variances between what was reported quarterly and what was posted to the general ledger and ultimately the schedule of expenditures of federal awards. Lastly, our testing of AP expenditures noted two items of cost, out of 40 tested, that did not appear to be related to approved projects noted in the quarterly reporting. The items were allowable costs for the CSLFRF grant, but the reports were not updated to reflect the inclusion. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all reporting of financial data is supported by the City's accounting records. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Chief Financial Officer Anticipated Completion Date: July 31, 2026

View Audit 407647

Finding 1224331 (2024-004)

Material Weakness 2024

Juel Fairbanks Chemical Dependency Services

MN

Allowable Costs / Cost Principles Reporting

Juel Fairbanks Chemical Dependency Services has implemented a signature of approval of all timecards and invoices before the payroll and invoices are printed.

View Audit 407643

Finding 1224075 (2024-007)

Material Weakness 2024

Town of Vinton, Va

VA

Reporting Internal Control / Segregation of Duties Material Weakness

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the...

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that certified payroll reports are consistently obtained, reviewed, and retained in accordance with Davis-Bacon requirements.

View Audit 407471

Finding 1224056 (2024-002)

Material Weakness 2024

Delaware Parents Association, Inc.

DE

Reporting

LATE FILING OF DATA COLLECTION FORM 2024-002 Delaware Parents Association, Inc. acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association, Inc. is committing additional time a...

LATE FILING OF DATA COLLECTION FORM 2024-002 Delaware Parents Association, Inc. acknowledges the delays in completing audits and data collection forms, which were due to limited staffing and competing demands on available staff time. Delaware Parents Association, Inc. is committing additional time and effort to getting caught up and anticipates filing its 2025 data collection form prior to the September 2026 deadline.

View Audit 407469

Finding 1224008 (2024-008)

Material Weakness 2024

City O Ronceverte

WV

Reporting Internal Control / Segregation of Duties

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission...

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 407422

Finding 1223954 (2024-002)

Material Weakness 2024

International Journalism Defense, Inc.

DC

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

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September ...

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September 30, 2026

View Audit 407357

Finding 1223948 (2024-002)

Material Weakness 2024

Action Pathways, Inc.

NC

Reporting Material Weakness § 200.512

The Organization is actively recruiting qualified candidates to fill vacant finance positions to strengthen its accounting and financial reporting functions. Filling these positions will help ensure that year-end financial reporting, audit schedules, and the Single Audit are completed in a timely ma...

The Organization is actively recruiting qualified candidates to fill vacant finance positions to strengthen its accounting and financial reporting functions. Filling these positions will help ensure that year-end financial reporting, audit schedules, and the Single Audit are completed in a timely manner and submitted to the Federal Audit Clearinghouse by the required deadline.

View Audit 407344

Finding 1223911 (2024-003)

Material Weakness 2024

Municipality of Ciales

PR

Reporting

Management acknowledges the finding and concurs with the recommendation. The delay in submitting the Single Audit Reporting Package and the Data Collection Form to the Federal Audit Clearinghouse (FAC) resulted from delays in completing the annual audit and finalizing the financial statements. Conse...

Management acknowledges the finding and concurs with the recommendation. The delay in submitting the Single Audit Reporting Package and the Data Collection Form to the Federal Audit Clearinghouse (FAC) resulted from delays in completing the annual audit and finalizing the financial statements. Consequently, the Municipality was unable to submit the required reporting package within the timeframe established under 2 CFR §200.512. To prevent future occurrences, the Municipality has strengthened its internal procedures over the Single Audit reporting process. Management will establish a comprehensive compliance calendar that identifies all regulatory reporting deadlines, including the submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse. The Federal Programs Director, Finance Department, and the Municipality's independent auditors will coordinate throughout the audit process to monitor progress, identify potential delays, and ensure that all required documentation is completed and submitted within the prescribed deadlines. Management is committed to complying with the reporting requirements established under 2 CFR Part 200, Subpart F, and will continue to improve its monitoring and oversight procedures to ensure timely submission of all future Single Audit reporting requirements.

View Audit 407316

Finding 1223790 (2024-009)

Material Weakness 2024

Wilkin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I r...

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I reached out to ABDO for assistance going forward. Anticipated Completion Date: 6/12/2026

View Audit 407264

Finding 1223789 (2024-006)

Material Weakness 2024

Wilkin County

MN

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303 § 200.403

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action P...

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action Planned: LaRae has taken over the report starting with quarter 4 of 2025 and is keeping all records used for the LCTS report. We plan to make sure that the quarterly reports are reviewed and approved by the director. Anticipated Completion Date: Completed as of quarter 4, 2025 and continuing.

View Audit 407264

Finding 1223784 (2024-002)

Material Weakness 2024

City of Santa Maria

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards...

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Finance Department will ensure that all departments are aware of this compliance requirement and ensure reporting requirements are performed timely in relation to subawards. Name(s) of the contact person(s) responsible for corrective action: Rebecca Campbell, Finance Director Planned completion date for corrective action plan: July 2026

View Audit 407251

Corrective Action Plans

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