Corrective Action Plans

Finding 1161902 (2024-001)

Material Weakness 2024

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Beacon Hill Water and Sewer District January 1, 2024 through December 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Dell Hillger, General Manager, 1121 West Side Hwy, Kelso, WA 98626, 360-636-3860 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The District will prepare an internal checklist or other form to provide a central point of checks and time stamps to make sure all requirements are met. This will be sure to include a step to verify and document the suspension and debarment status for contractors before purchasing from them by using one of the following methods: obtaining a written certification, inserting a clause into the contract or searching for exclusion records at SAM.gov. Anticipated date to complete the corrective action: October 15, 2025

View Audit 371784

Finding 1161901 (2024-001)

Material Weakness 2024

Spokane Conservation District

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regula...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Spokane Conservation District January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal reporting, suspension and debarment requirements. Name, address, and telephone of District contact person: Cori Turntine, Operations Manager 4422 E 8th Avenue, Spokane Valley, WA 99212 (509) 535-7274 Corrective action the auditee plans to take in response to the finding: We concur that the FFATA Subaward Reporting System (FSRS) reporting was not completed within the required timeframe. Upon identification of the reporting gap, the required subaward reporting was completed. We also concur that documentation was not retained for the suspension/debarment check for one contractor. The contractor was verified as not suspended or debarred; however, the documentation was not included in the project file. To strengthen internal controls and prevent future occurrences, the District is implementing the following corrective actions: • Policy & Procedure Updates: Updating federal grant management and procurement procedures to formalize FFATA reporting timelines, suspension/debarment documentation requirements, and staff responsibilities. • Centralized Tracking: Establishing a centralized tracking process for all applicable subawards, including FSRS reporting deadlines. • Documentation Standards: Requiring and documenting suspension/debarment checks at the time of procurement or subaward execution, consistent with 2 CFR 200.214 and related requirements. • Training: Incorporating suspension and debarment requirements into annual contract and procurement training. • Periodic Internal Review: Implementing internal reviews of a sample of federally funded contract files to verify that reporting and eligibility documentation are timely and complete. Anticipated date to complete the corrective action: The framework will be in place by December 31, 2025.

View Audit 371783

Finding 1161857 (2024-006)

Material Weakness 2024

Open Cities Health Center, Inc. and Affiliate

MN

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2024-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Significant Deficiency Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: Of the twenty-five-patients selected for testi...

Finding 2024-006 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Significant Deficiency Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: Of the twenty-five-patients selected for testing the Federal Poverty Guideline (FPG) was inaccurately applied for two patients. Action Planned in Response to the Finding: In the past year, the collection and retention of sliding fee discount qualifying documents have been integrated and the calculation performed by the clinic’s electronic medical record system. An employee was added, in part, to provide oversite of the sliding discount process. Official Responsible for Ensuring the CAP: Darian Davis Planned Completion Date: December 2025

View Audit 371776

Finding 1161836 (2024-003)

Material Weakness 2024

Ford County, Kansas

KS

Subrecipient Monitoring Cash Management Matching / Level of Effort / Earmarking § 200.305

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine t...

The County does not have a complete set of written cash management policies and procedures as required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 371772

Finding 1161835 (2024-001)

Material Weakness 2024

After Hours Project, Inc.

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Org...

October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2024 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending December 31, 2025. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of September 30, 2026.

View Audit 371766

Finding 1161833 (2024-002)

Material Weakness 2024

FORCE Detroit

MI

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and progr...

Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and program plan. ● Site visits to verify program activities, financial management practices, and overall compliance. Findings will be documented, and any deficiencies will trigger the Corrective Action Plan. ● Review of financial and programmatic documentation ● Verification of debarment and good standing with regulatory bodies ○ Vendors/grantees must provide confirmation that they are not debarred, suspended, or otherwise restricted from receiving federal funds.

View Audit 371759

Finding 1161832 (2024-001)

Material Weakness 2024

FORCE Detroit

MI

Subrecipient Monitoring § 200.332

Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and progr...

Force Detroit will monitor compliance through: ● Vendors/grantees must submit regular financial and programmatic reports, including expenditures, progress toward goals, and any issues encountered. ● Reports will be reviewed for accuracy, completeness, and alignment with the approved budget and program plan. ● Site visits to verify program activities, financial management practices, and overall compliance. Findings will be documented, and any deficiencies will trigger the Corrective Action Plan. ● Review of financial and programmatic documentation ● Verification of debarment and good standing with regulatory bodies ○ Vendors/grantees must provide confirmation that they are not debarred, suspended, or otherwise restricted from receiving federal funds.

View Audit 371759

Finding 1161829 (2024-001)

Material Weakness 2024

City of Clarkston

WA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Clarkston January 1, 2024 through December 31, 2024 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Rachel Frost 829 5th Street Clarkston, WA 99403 509-758-5541 Corrective action the auditee plans to take in response to the finding: The City completed the process of updating the policy regarding federal procurement and suspension and debarment to ensure compliance with usage of federal funds. This was adopted with Resolution 2025-10 on June 9, 2025. The City will review the procurement policy and standards of conduct policy annually to ensure that federals standards are maintained, and adequate internal controls are in place. Anticipated date to complete the corrective action: Completed June 9, 2025.

View Audit 371752

Finding 1161764 (2024-014)

Material Weakness 2024

Comanche County

OK

Subrecipient Monitoring § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants,

View Audit 371699

Finding 1161763 (2024-007)

Material Weakness 2024

Comanche County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that Comanche County receives to ensure that proper internal controls are implemented.

View Audit 371699

Finding 1161762 (2024-006)

Material Weakness 2024

Comanche County

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties

The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.

View Audit 371699

Finding 1161710 (2024-003)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness

Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been address...

Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been addressed and resolved in early FY25. MBN currently has an SOP regarding fixed assets that is already implemented. To address these concerns, MBN updated the SOP to include a clear process for equipment disposals, specifically for assets with a fair market value over $10,000, in accordance with Uniform Guidance. This update will ensure that all disposals are properly documented, and appropriate notifications are made to USAGM. We would like to confirm that the equipment disposal forms have already been updated to ensure that all necessary responses are reviewed and accurately completed as part of the notification process for disposals. Furthermore, we have strengthened our tracking, reporting and disposal processes to ensure the final disposition of equipment, including salvage value, is appropriately recorded.

View Audit 371654

Finding 1161709 (2024-002)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Subrecipient Monitoring Material Weakness Reporting

Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.

View Audit 371654

Finding 1161708 (2024-001)

Material Weakness 2024

Middle East Broadcasting Networks, Inc.

VA

Subrecipient Monitoring Material Weakness Reporting § 200.303

Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical ...

Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical balances have been corrected, the team undergoes a rigorous month-end close process where these issues will be caught and addressed immediately going forward.

View Audit 371654

Finding 1161630 (2024-003)

Material Weakness 2024

City of Versailles

KY

Subrecipient Monitoring

Management acknowledges that there have been deficiencies in processes. The City intends to enhance its internal controls over ARPA reporting. These efforts will be accomplished through improved internal communication and training of staff to ensure proper reporting.

View Audit 371503

Finding 1161578 (2024-002)

Material Weakness 2024

Ryder Village Ii, Inc.

PR

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

Finding Number: 2024-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We recommend also, establishing monitoring pro...

Finding Number: 2024-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We recommend also, establishing monitoring procedures to ensure the compliance of such requirement. Corrective Action Plan The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendations. The deposit was made more later due to the cash flow problems mentioned in the previous finding. Housing Program Director will be in charge to monitoring monthly the deposit to the replacement account. Currently the number of vacancies decreased which helped the project financially. Lack of personnel in the accounting department. Only one employee is in-charge of performing the accounting and the closing procedures.

View Audit 371456

Finding 1161575 (2024-002)

Material Weakness 2024

Ryder Assisted Care, Inc.

PR

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendati...

The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendations.

View Audit 371454

Finding 1161561 (2024-001)

Material Weakness 2024

Town of Onancock, Virginia

VA

Procurement, Suspension & Debarment Subrecipient Monitoring

Effective November 1, 2025, the Town of Onancock management will confirm that every vendor used to expend federal funds will be verified to have no restrictions or disbarment. This will be verified using SAM.gov.

View Audit 371439

Finding 1161551 (2024-004)

Material Weakness 2024

Pueblo County Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance progra...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has ensured that any entity that receives American Rescue Plan (APRA) funding is registered on SAM.gov before any funds are disbursed by the County. An addendum will be added to new contracts with subrecipients of any Federal funds that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. The county will do an annual check for existing subrecipients to ensure they are not subject to suspension or debarment. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025

View Audit 371432

Finding 1161548 (2024-003)

Material Weakness 2024

Pueblo County Colorado

CO

Subrecipient Monitoring § 200.303 § 200.331 § 200.332

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subre...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For future awards the County will include compliance requirements to subrecipients in the award documents. For previously issued awards, the County will use appropriate subrecipient monitoring procedures to ensure compliance with the grants awarded throughout the remainder of the contract periods. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2025

View Audit 371432

Finding 1161545 (2024-002)

Material Weakness 2024

Pueblo County Colorado

CO

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. E...

COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies and procedures to ensure that future awards or contracts with expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies. Most of the 2024 expenditures were part of contracts that were already in place when the original findings came out in September 2023 so this could not be corrected. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025

View Audit 371432

Finding 1161523 (2024-011)

Material Weakness 2024

Libson Regional School District

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

We are working on policies and procedures to match up to the DAF sections. The procedures and policies are based on the NHED Fact Sheets.

View Audit 371424

Finding 1161505 (2024-002)

Material Weakness 2024

City of Pueblo, Colorado

CO

Subrecipient Monitoring § 200.1

While reviewing the City of Pueblo Schedule of Expenditure of Federal Awards (SEFA), the auditors found that there were subrecipient awards of Federal funding of CDBG and HOME programs, that met the criteria for FFATA reporting, that were not reported. Management acknowledges fault in reporting subr...

While reviewing the City of Pueblo Schedule of Expenditure of Federal Awards (SEFA), the auditors found that there were subrecipient awards of Federal funding of CDBG and HOME programs, that met the criteria for FFATA reporting, that were not reported. Management acknowledges fault in reporting subrecipient awards. The primary cause was lack of awareness of FFATA criteria in reporting requirements. To address these issues, management will ensure staff is trained in reporting criteria and that all reporting is completed within 30 days as required.

View Audit 371422

Finding 1161498 (2024-002)

Material Weakness 2024

Capital Area Community Action Agency, INC

FL

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

2024-002 Internal Controls Over Compliance - Special Tests and Provisions (Tri-Partite Board) - Community Service Block Grant (CSBG) - CFDA 93.569 - Grant Period Year Ended September 30, 2024 Criteria: In accordance with the requirements of the Program outlined in ALN 93.569 CSBG, and the CSBG Act a...

2024-002 Internal Controls Over Compliance - Special Tests and Provisions (Tri-Partite Board) - Community Service Block Grant (CSBG) - CFDA 93.569 - Grant Period Year Ended September 30, 2024 Criteria: In accordance with the requirements of the Program outlined in ALN 93.569 CSBG, and the CSBG Act at 42 USC 9910, nonprofit organizations administer CSBG through a board. One-third (1/3) of the board members must be chosen in a democratic selection process adequate to assure that these members are representative of the low-income individuals and families served. An additional 1/3 of the board must be public elected and/or appointed officials. Condition: The Agency was unable to meet the 1/3 requirements for the public elected/appointed officials and the 1/3 requirement for low-income individuals and families served during the year ended September 30, 2024. Cause: While the Agency's controls did identify a lack of participation in these areas, they did not include control activities to resolve the non-compliance in a timely manner. Effect: The Agency is out of compliance with the provisions requiring Tri-Partite Board as defined by the CSBG Act at 42 USC 9910. Recommendation: We recommend the Agency recruit board members from the areas identified for compliance with this requirement. Corrective Action Plan: The Capital Area Community Action Agency Board membership fluctuates over time. Sometimes there are several public representatives or their designees on the board. Other times there are several private sector representatives. As a tripartite board, low-income representatives are always on the board. While the numbers are not always equal, the Agency strives to meet the spirit of the law in its recruitment efforts. The Board will work to develop a more robust recruitment method to ensure a balance of representation from the three sectors, as well as the eight counties we serve. We anticipate correcting this finding by the next review period.

View Audit 371414

Finding 1161497 (2024-001)

Material Weakness 2024

Capital Area Community Action Agency, INC

FL

Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties

2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under ...

2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under audit, there was no approval of the employee’s timesheet by a Supervisor. Cause: Control activities relating to payroll timesheet approvals are not functioning properly, and the Agency was unable to provide written supporting documentation of Supervisor approval. Effect: The Agency is not following its documented internal controls relating to payroll timesheet approvals on a consistent basis. Recommendation: We recommend that the Agency adhere to written internal controls and ensure that all employee timesheets are approved at a level higher than the employee themselves. Additionally, we recommend that appropriate documentation of the approvals is retained. Corrective Action Plan: Employees approve their timesheets electronically, and then it moves to the manager for approval. Once approved the HR Manager reviews and makes any necessary corrections. The COO reviews it once corrected and approves the payroll for processing. The HR Manager will continue working with the payroll vendor to see if they could create a special report to use for our audit. We will create a log for the HR Manager and COO to initial to verify they approved the payroll.

View Audit 371414

Corrective Action Plans

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