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State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person responsible for corrective action: Becky Harris and...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Health and Senior Services Audit Finding Number: 2025-007 - Social Services Block Grant Post-Expenditure Reporting Name of the contact person responsible for corrective action: Becky Harris and Angela Burgess Anticipated completion date for corrective action: 06/30/2026 Corrective action planned is as follows: The Department of Health and Senior Services will revise and document the procedures involved in completing and validating the data included in the shared spreadsheet for inclusion in the annual Post-Expenditure Report. The procedures will continue to be reviewed on an ongoing basis and updated as needed. Procedures will be documented by the Fiscal Oversight and Reporting team, the Division of Senior and Disability Services (DSDS) team, and the Division Liaison Services – DSDS team to ensure consistency in the data being reported.
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Economic Development Audit Finding Number: 2025-016 – DED FFATA Reporting Name of the contact person responsible for corrective action: Christopher McCormick Anticipated completion date for cor...
State of Missouri Single Audit Corrective Action Plan Year Ended June 30, 2025 State Agency: Department of Economic Development Audit Finding Number: 2025-016 – DED FFATA Reporting Name of the contact person responsible for corrective action: Christopher McCormick Anticipated completion date for corrective action: June 30, 2026 The Department partially agrees with the auditor's findings. The Departments Corrective Action Plan below includes an explanation and specific reasons for our disagreement and any planned actions to address the finding. The Department agrees that we need to strengthen internal controls to ensure information is timely and accurately reported for the CDBG program and complete FFATA reporting in accordance with the applicable requirements. The one (1) award that was not reported as required was a clerical error and was not repeated. The Department disagrees with the findings that exceed the scope of the current audit period (July 1, 2024 – June 30, 2025). The correct audit population comprises new subawards, and amendments executed during the audit period, rather than all active subawards. The reported items were submitted before June 30, 2024, and correspond to prior award periods that are now closed. Furthermore, the Department's internal control mechanisms identified the FFATA reporting discrepancy in September 2024. The Department subsequently conducted a retrospective review and reported all outstanding amendments. Because the Department discovered and corrected the breakdown through its own internal controls, we believe the finding is inconsistent with the regulatory intent regarding systemic non-compliance. The Department maintains that FFATA does not require the reporting of deobligations or a reconciliation with USASpending.gov. Per 2 CFR §170 Appendix A, the regulatory requirement is as follows: “…the recipient must report each subaward that equals or exceeds $30,000 in Federal funds... The recipient must also report a subaward if a modification increases the Federal funding to an amount that equals or exceeds $30,000. All reported subawards should reflect the total amount of the subaward.” The Department adheres to the literal language of this regulation. The requirement specifies reporting the total amount of the subaward, rather than a "net" amount or a "remaining balance." In accounting and auditing standards, "Total," "Balance," and "Net" are distinct terms with specific applications; had the regulation intended for deobligations to be factored into the reported figure, it would have specified a "net", “balance”, or "liquidated" balance. The Department disagrees with the finding that subawards were reported in the incorrect year. For annual federal funds, the Department operates on a First-In, First-Out (FIFO) basis. In the standard course of business, subaward invoices are typically paid from the specific pool of funds from which they were awarded. However, as older funding streams approach expiration, an invoice for a subaward originally awarded and properly reported to FFATA in FY2022 may be relieved using FY2019 funds. Since the subawards were reported accurately at the time of the award action, they remain in compliance with FFATA regulations. Corrective Plan of Action: The CDBG program will implement the following measures to ensure ongoing compliance and strengthen oversight: • Training and Regulatory Review: The Department will conduct comprehensive FFATA training for the reporting team, specifically focusing on the requirements set forth in 2 CFR Part 170. This review will ensure that all staff are aligned with federal reporting standards and the literal requirements of the regulation. • Internal Control Enhancement: A thorough evaluation of existing internal controls related to FFATA reporting is underway. The Department will identify and implement any necessary improvements to provide reasonable assurance that all reporting remains accurate and compliant. • Best Practice Research and Benchmarking: The Department will engage with peer agencies in other states to determine if a reconciliation process with USAspending.gov is utilized as a best practice. • Process Implementation: If an effective reconciliation model is identified through this benchmarking, the Department will evaluate its feasibility and integrate a similar reconciliation process into the State of Missouri’s standard operating procedures to further bolster reporting integrity.
Finding 2025-002: Significant Deficiency – Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to ass...
Finding 2025-002: Significant Deficiency – Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Based on the finding in the fiscal year 2023 audited financial report, the county commissioners set aside $100,000 in their budget to hire or contract with a CPA to assist with audit preparation. This was in addition to $30,000 set aside in the county treasurer’s budget for audit consulting. The county commissioners hired an individual in September 2024. That individual left employment with the county in November 2024 and the position was not refilled through the end of fiscal year 2025. The remainder of the FY2024 audit preparation was completed in-house. Due to reductions in revenue and budget constraints, both the $100,000 allocation for a new employee and the $30,000 for consulting services were cut from the commissioners’ and treasurer’s budgets for FY2025, so the county is continuing to pivot audit preparation responsibilities and expanding the number of in-house employees working on different facets of the preparation. The finance staff has become somewhat more stable and have grown in their knowledge of county finances. We are utilizing multiple different staff members on parallel tasks with oversight and assistance from the county treasurer and clerk. We are confident that the audit preparation for FY2026 will be completed months earlier. James A Anderson Fremont County Treasurer
FINDING 2025-002: Waiting List Selections Condition The Housing Authority did not maintain documentation showing how preference criteria determined the participant's place on the waiting list. Corrective Action Plan The Housing Authority has purged the waiting list to obtain updated information from...
FINDING 2025-002: Waiting List Selections Condition The Housing Authority did not maintain documentation showing how preference criteria determined the participant's place on the waiting list. Corrective Action Plan The Housing Authority has purged the waiting list to obtain updated information from applicants. The Housing Authority is now utilizing its’ wait list management software to apply preference points (if applicable) to each applicant on the waiting list per the tenant selection policy. Name(s) of Contact Person(s) Responsible for Corrective Action: Jessica Oleson-Bue Anticipated Completion Date: Ongoing
Management's Response: Our Financial Management Policy has been updated to include the following required procedure pertaining to the preparation of annual financial statements: Preparation of Annual Financial Statements (Annual Close Process) OSA conducts a formal, documented year-end financial clo...
Management's Response: Our Financial Management Policy has been updated to include the following required procedure pertaining to the preparation of annual financial statements: Preparation of Annual Financial Statements (Annual Close Process) OSA conducts a formal, documented year-end financial close process that includes detailed cutoff procedures, identification and recording of necessary accruals, review and approval requirements, and retention of supporting documentation to ensure that we are following GAAP accrual protocol. The Finance Director will complete an annual closing checklist in collaboration with the CPA and assign responsible personnel to ensure all financial transactions are recorded accurately and in the appropriate accounting period prior to finalizing the financial statements. Anticipated Completion Date: September 1, 2026 – Already Completed Responsible officials: Kirsten Elfendahl, Cathleen McCluskey Executive Director
Lack of segregation of duties Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including jou...
Lack of segregation of duties Recommendation: The Center's governing board should be cognizant of the issue and provide appropriate oversight. Management should provide reasonable oversight to accounting functions including accounts payable disbursements, reconciliations, and reporting including journal entry preparation. Action Taken: The Center agrees with the recommendations. The Center recognizes this deficiency due to the size of the financial department and limited resources to adequately divide duties or hire enough additional staff to completely segregate duties. The Center hired an account payable staff to the team in December 2021 to assist with workload and help create better division of duties. The Center also hired a part-time employee from August 2023-2024 to assist with financial preparation. In May 2024 Northland hired an additional part-time employee to assist with billing data analysis. A new part-time accountant was hired in February 2025 to assist with accounting and financial functions. This is an ongoing process.
The County agrees with this finding and has implemented procedures for review and approval of SLFRF reports prior to submission to ensure reconciliation of supporting records and documentation before filing.
The County agrees with this finding and has implemented procedures for review and approval of SLFRF reports prior to submission to ensure reconciliation of supporting records and documentation before filing.
Recommendation: We recommend, the Authority develop a process that all recertifications are reviewed by a different individual from the individual preparing the recertification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in r...
Recommendation: We recommend, the Authority develop a process that all recertifications are reviewed by a different individual from the individual preparing the recertification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will review processes in place to comply with HUD requirements. Name of the contact person responsible for corrective action: Georgia Crownhart Planned completion date for corrective action plan: December 31, 2026
Recommendation: We recommend, the Authority develop a process to ensure that rent quality control reinspection's are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will trai...
Recommendation: We recommend, the Authority develop a process to ensure that rent quality control reinspection's are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the quality control re- inspections to ensure they are completed timely and enforce processes to verify them has been done timely. Name of the contact person responsible for corrective action: Georgia Crownhart Planned completion date for corrective action plan: December 31, 2026
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Wyoming Federal Emergency Management Assistance Listing Number: 97.036 Program Name: Disaster Grants – Public Assistance Finding Summary: Materials were charged out of inventory in the general ledger at a later date t...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Wyoming Federal Emergency Management Assistance Listing Number: 97.036 Program Name: Disaster Grants – Public Assistance Finding Summary: Materials were charged out of inventory in the general ledger at a later date than when the items were actually pulled from inventory for the work order. Management did not detect or correct the differences in average cost. Corrective Action Plan: Since that time, we have implemented an improved barcoding process that allows line crews to charge materials directly as they are pulled for use in the field. Crews can access the system using their iPads, phones, or computers, allowing material transactions to be recorded and transmitted directly to our financial software at the time the materials are issued. This process provides more timely and accurate recording of material usage and reduces the need for manual entry. During the reconciliation of the work orders established to track costs associated with the natural disaster, we identified several materials that had been charged incorrectly and made the necessary corrections. Because inventory is maintained using an average-cost method, the average cost of certain materials had changed by the time the corrections were processed. Although adjustments were made to account for these cost differences, we subsequently determined that not all amounts were fully adjusted. The items identified through the reconciliation process have since been reviewed and corrected. Responsible Individuals: Ryan Gross, VP of Accounting and Finance, and Karri Blasi, Controller Anticipated Completion Date: January 2026 (Barcoding was fully implemented)
The town will update policies and procedures so that all contracts going forward will have the provisions outline in Appendex II to 2 CFR Part 200 and make sure that the documentation of the required contract clauses is in accordance with the Uniform Guidance, particularly as it relastes to Contract...
The town will update policies and procedures so that all contracts going forward will have the provisions outline in Appendex II to 2 CFR Part 200 and make sure that the documentation of the required contract clauses is in accordance with the Uniform Guidance, particularly as it relastes to Contract Work Hours and Safety Standards Act and the Clean Air Act and the Federal Water Pollution Control Act. Planned Impletmentation Date of Corrective Action: 9/16/26
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-005 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization implement a formal reporting calendar and review control process to track due dates,...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-005 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization implement a formal reporting calendar and review control process to track due dates, ensure timely submission, and retain documentation of report filings in accordance with federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a formal reporting calendar and enhanced its review procedures to track filing deadlines, support timely submission of required reports, and retain documentation of filings in accordance with federal requirements. Name(s) of the contact person(s) responsible for corrective action: David Court, Resource Development Director Planned completion date for corrective action plan: June 30, 2026
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-003 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization strengthen controls to ensure procurement documentation is consistently obtained, re...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT 2025-003 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants – Assistance Listing No. 14.251 Recommendation: We recommend the Organization strengthen controls to ensure procurement documentation is consistently obtained, retained, and reviewed for compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has strengthened procurement procedures to ensure required documentation is consistently obtained, reviewed, and retained to support compliance with applicable procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Jeff Fournier, Finance Director Planned completion date for corrective action plan: June 30, 2026
DEPARTMENT OF AGRICULTURE 2025-006 Technical Assistance and Training Grant – Assistance Listing No. 10.761 Recommendation: We recommend management evaluate the circumstances surrounding the duplicate reimbursement and assess whether enhancements to existing reimbursement review procedures are necess...
DEPARTMENT OF AGRICULTURE 2025-006 Technical Assistance and Training Grant – Assistance Listing No. 10.761 Recommendation: We recommend management evaluate the circumstances surrounding the duplicate reimbursement and assess whether enhancements to existing reimbursement review procedures are necessary to identify and prevent duplicate reimbursement requests from being processed and charged to federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Existing reimbursement review procedures have been reinforced, and additional verification steps will be incorporated into the approval process to help prevent duplicate reimbursements from being charged to federal awards in the future. Name(s) of the contact person(s) responsible for corrective action: Jeff Fournier, Finance Director Planned completion date for corrective action plan: June 30, 2026 If the Department of Housing and Urban Development or Department of Agriculture have questions regarding this plan, please call Jeff Fournier at (413) 665-1271.
September 9, 2026 To Whom It May Concern: Subject: Corrective Action Plan - Findings 2025-01 In response to the audit finding 2025-01 noted in the financial statement for fiscal year ended September 30, 2025, please find the District's Corrective Action Plan below: Corrective Action Plan Description...
September 9, 2026 To Whom It May Concern: Subject: Corrective Action Plan - Findings 2025-01 In response to the audit finding 2025-01 noted in the financial statement for fiscal year ended September 30, 2025, please find the District's Corrective Action Plan below: Corrective Action Plan Description of Action Taken: Tarrant County Emergency Services District No. 1 (TCESD No. 1) recently implemented a new ERP system, which is more sophisticated than its prior financial software. This implementation also included revamping the chart of accounts. This new system allows for journal entry templates, which will help prevent incorrect recording of amounts. The new ERP system will also improve payroll and financial reporting to the board. The district also engaged the services of ZacTax, a virtual CFO firm to assist with the district's day-to-day financial transactions. We are positive going into this next audit year, these issues will be resolved or minimized with the new ERP or staff in place. Oversight of this corrective action is assigned to the District's Executive Director. Should you have any questions or require additional information, please do not hesitate to contact our office. Sincerely, /kd Kirt Mays Executive Director Tarrant County Emergency Services District No. 1
Finding 2025-001 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Criteria: Where employees work solely or parti...
Finding 2025-001 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Criteria: Where employees work solely or partially on a single Federal award or cost objective, their salaries or wages must be supported by periodic certification that the employee worked solely on these programs for the period covered by the programs. The certifications should be prepared at least semi-annually, dated, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Condition: During our test of controls over compliance with time and effort certifications the School was not able to provide evidence that required semi-annual certifications of time and effort for those employees whose time was wholly spent on these programs was performed in a timely manner as required by Uniform Guidance. Questioned Costs: None Context: During our test of payroll transactions of the FY 2024 Special Education Grants to States it was noted that in one instance the time and effort certification was not dated, therefore we could not determine the timing that the time and effort certification was completed. During our test of payroll transactions of the FY 2025 Special Education Grants to States grants it was noted that in one instance a time and effort certification was not completed and in 4 instances the time and effort certifications were not dated, therefore we could not determine the timing that the time and effort certification was completed. Effect: The Assabet Valley Regional Technical High School was not in compliance with the time and effort certification requirements. Cause: Inadequate review of the time and effort certifications. Identification as a Repeat Finding: 2024-002 Recommendation: We recommend the Assabet Valley Regional Technical High School follow procedures to ensure that semi-annual certifications are prepared and signed by either the employees or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirement. Responsible for Corrective Plan: Director of Business Operations Estimated Completion Date: The Director of Business Operations has spoken to the Financial Assistant who reviews the submissions about the changes that need to be made. The corrective action plan will be implemented immediately. Action Taken: The Business Office will thoroughly review the time and effort submissions and ensure all the necessary information such as dates have been provided.
Management Response Quinault Housing Authority agrees with the finding and will strengthen its internal controls and procedures over the annual audit and federal reporting process to ensure that future Single Audit reporting packages are completed and submitted within the timeframes required by the ...
Management Response Quinault Housing Authority agrees with the finding and will strengthen its internal controls and procedures over the annual audit and federal reporting process to ensure that future Single Audit reporting packages are completed and submitted within the timeframes required by the Uniform Guidance. Management will establish an annual audit and reporting timeline that identifies key deadlines and responsibilities for the preparation of financial records, schedules, supporting documentation, completion of the audit, and submission of the Single Audit reporting package to the Federal Audit Clearinghouse. The timeline will include internal target dates sufficiently in advance of the federal filing deadline to allow adequate time to resolve outstanding audit matters and complete the required reporting. Management will monitor the status of the audit throughout the process and will periodically communicate with the independent auditor regarding outstanding information, anticipated completion dates, and any matters that could delay issuance of the audit report. Responsibility for monitoring the federal filing deadline and confirming submission of the completed reporting package will be specifically assigned to designated personnel. These procedures are intended to provide greater oversight of the annual audit process and ensure that the Authority's Single Audit is completed and submitted timely in future years. Anticipated Completion Date September 17, 2026 Responsible Party Mariah Ralston
Management Response Quinault Housing Authority agrees with the finding and has taken steps to strengthen itsprocedures for monitoring and documenting required annual inspections of occupied housing units. The Authority will maintain a centralized inspection tracking system identifying each occupied ...
Management Response Quinault Housing Authority agrees with the finding and has taken steps to strengthen itsprocedures for monitoring and documenting required annual inspections of occupied housing units. The Authority will maintain a centralized inspection tracking system identifying each occupied unit, the date of the most recent inspection, and the date the next annual inspection is due. The tracking system will be reviewed periodically by designated personnel to identify inspections that are approaching their due dates and to ensure that all required annual inspections are scheduled and completed timely. Management will also implement a secondary review of the inspection tracking system to verify that completed inspections have been properly documented and that any outstanding or overdue inspections are promptly addressed. These procedures are intended to ensure continued compliance with the Authority's Admission and Occupancy Policy and to reduce the risk that required annual inspections are inadvertently missed. Anticipated Completion Date September 17, 2026 Responsible Party Mariah Ralston
Continuum of Care -Assistance Listing No. 14.267 Recommendation: Share & Care should strengthen document retention and disbursement review procedures by implementing a centralized filing system for invoices, lease agreements, and supporting documentation. Management should require all supporting doc...
Continuum of Care -Assistance Listing No. 14.267 Recommendation: Share & Care should strengthen document retention and disbursement review procedures by implementing a centralized filing system for invoices, lease agreements, and supporting documentation. Management should require all supporting documents to be electronically maintained and attached to each disbursement batch prior to approval. In addition, periodic reviews should be performed to ensure documentation is complete, properly organized, and readily accessible for compliance and audit purposes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Share & Care House has strengthened its document retention and disbursement review procedures by implementing comprehensive policies and procedures governing the retention of invoices, lease agreements, client files, and all supporting documentation. Following approval, all supporting documentation is electronically scanned and retained in a secure server location. This location is a restricted administrative location with limited access to protect records from accidental deletion or unauthorized modification and to ensure long-term retention. Original paper documentation is maintained with each program's client files, master lease files, or invoice packets in accordance with the organization's record retention policy. Management conducts periodic reviews to verify that documentation has been properly retained, is complete, and is readily accessible for monitoring, compliance, and audit purposes. These procedures strengthen internal controls over document retention, improve the accessibility of supporting documentation, and ensure compliance with HUD record retention requirements. These corrective actions establish a centralized document retention process, strengthen internal controls over disbursements, and ensure supporting documentation is maintained in compliance with HUD record retention requirements. The Co-Executive Directors will conduct periodic reviews of disbursement packets and electronic files to verify that supporting documentation is complete, properly retained, and available for compliance reviews and future audits. Name(s) of the contact person(s) responsible for corrective action: Sheera Smith Planned completion date for corrective action plan: September 2026
FINDING 2025-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance. Responsible Person: Mike Moe, Director of Strategic Partnership and Tourism Development Corrective Action: SWT has established a procedure requiring documented evidence of the orig...
FINDING 2025-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance. Responsible Person: Mike Moe, Director of Strategic Partnership and Tourism Development Corrective Action: SWT has established a procedure requiring documented evidence of the original submission date to be retained for all future grant reports subject to reporting deadlines, including evidence generated by the applicable grant-management system. Anticipated Completion Date: January 1, 2026 (implemented) Federal regulations and grant and contract conditions require that applicable reports be filed timely. State of Washington Tourism did not submit three quarterly performance reports in accordance with award agreement timeframe. Upon timely initial filing of the quarterly reports, we were asked to make belated adjustments to expense reimbursements. The A19 invoice reports the submission date as the date of final acceptance. We were previously able to screenshot the initial submission dates in the Commerce Contract Management System, but have since lost access to the system as the grant program ended 12/31/2025. The Washington Department of Commerce did not deem our submissions as late, but were unable to provide a blanket statement of timeliness, or provide proof of the initial submission date. The Destination Planning Grant Program has ended, so we will not be required to submit quarterly reports going forward. If future grant programs require timely report submissions, the Director of Strategic Partnership and Tourism Development will save documented support of the initial submission date. Mike Moe Director of Strategic Partnership and Tourism Development mike@stateofwatourism.com
Condition The data collection form and reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by the Uniform Guidance. Corporation response The Corporation agrees with the findings. Corrective Action Plan The Corporatio...
Condition The data collection form and reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse within the timeframe required by the Uniform Guidance. Corporation response The Corporation agrees with the findings. Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefore, the accounting close processes are being improved to be completed by September of each fiscal year and to issue the Single Audit on or before March 31 of the following fiscal year, nine months after each year end. • Compliance Calendar Implementation – Develop a formal compliance calendar to close the accounting books by September 30 and issue the financial statements by March 31. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated completion date March 31, 2027
Audit Finding Reference: 2025-002 Planned Corrective Action: The Town of Wayland Purchasing Office will update the Policy and Procedures Guide For Federal Grants to include the Audit Finding 2025-002. Planned Implementation Date of Corrective Action: The Corrective Action will be implemented prior t...
Audit Finding Reference: 2025-002 Planned Corrective Action: The Town of Wayland Purchasing Office will update the Policy and Procedures Guide For Federal Grants to include the Audit Finding 2025-002. Planned Implementation Date of Corrective Action: The Corrective Action will be implemented prior to December 31, 2026 as the Town is currently in the process of hiring the vacancy. Person Responsible for Corrective Action: Town Managers Office- Assistant Town Manager, Town Manager-Michael McCall __Brian Keveny- Finance Director__
Audit Finding Reference: 2025-001 Food Services Planned Corrective Action: At the close of each month, a secondary reviewer will verify the monthly reimbursement claim before the Food Service Director submits it through the secure DESE portal. Planned Implementation Date of Corrective Action: Septem...
Audit Finding Reference: 2025-001 Food Services Planned Corrective Action: At the close of each month, a secondary reviewer will verify the monthly reimbursement claim before the Food Service Director submits it through the secure DESE portal. Planned Implementation Date of Corrective Action: September 2026 (first claiming month of new fiscal year) Persons Responsible for Corrective Action: Bonita Chen, Food Services Director Kirsteen Patterson, Director of Finance and Operations
Corrective Action Plan The Town has established and maintains effective internal controls over compliance with federal requirements that have a direct and material effect on federal programs. To accomplish this, the Town has implemented the practice of dual control for federal grant expenditure repo...
Corrective Action Plan The Town has established and maintains effective internal controls over compliance with federal requirements that have a direct and material effect on federal programs. To accomplish this, the Town has implemented the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. For our ARPA expenditure report ending on 3/31/26, the Finance Director prepared the report and the Town Manager approved it. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.gov Implementation Date: October 31, 2025
Management agrees with the finding and will enhance existing reporting procedures to require documented evidence of review and approval for reports submitted to grantors. Macdonald Center dba Maybelle Center will retain documentation of supervisory review and approval as part of its grant compliance...
Management agrees with the finding and will enhance existing reporting procedures to require documented evidence of review and approval for reports submitted to grantors. Macdonald Center dba Maybelle Center will retain documentation of supervisory review and approval as part of its grant compliance files going forward.
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