Corrective Action Plans

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Controls are in place to ensure federal requirements are followed. All Specification Documents will undergo a mandatory compliance review by the contracting Division’s Contract Administrator and the Funding Coordinator prior to advertisement. This review will verify federal funding designation, conf...
Controls are in place to ensure federal requirements are followed. All Specification Documents will undergo a mandatory compliance review by the contracting Division’s Contract Administrator and the Funding Coordinator prior to advertisement. This review will verify federal funding designation, confirm which federal terms apply based on funding source, and ensure that all required federal wage provisions are included.
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to en...
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to ensure all budget modifications receive appropriate authorization and documentation is retained in accordance with federal grant requirements. The Finance Director will provide oversight of grant budgeting, compliance monitoring, and documentation controls to ensure consistency across all funding sources.
Management concurs with the finding and recognizes the importance of maintaining consistent documentation supporting compliance with federal procurement, suspension, and debarment requirements. While WRTP|BIG STEP has procedures in place intended to ensure that it is in compliance with procurement r...
Management concurs with the finding and recognizes the importance of maintaining consistent documentation supporting compliance with federal procurement, suspension, and debarment requirements. While WRTP|BIG STEP has procedures in place intended to ensure that it is in compliance with procurement requirements for federally funded activities, management acknowledges that documentation supporting those procedures was not maintained in a manner sufficient to satisfy audit requirements. During 2026, Management will establish standardized compliance checklists and procedures to ensure procurement requirements are being met. The planned hiring of a Finance Director will further strengthen oversight and accountability related to federal grant compliance and documentation requirements. The Finance Director will be responsible for overseeing grant financial management, federal and state grant compliance, implementation of internal controls, maintenance of supporting grant documentation, development and monitoring of compliance procedures, audit coordination, and ongoing verification that required documentation is maintained in accordance with federal regulations and Uniform Guidance requirements. Management believes these enhancements will strengthen internal controls over federal grant compliance and ensure adequate support is maintained for future audits.
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match...
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match calculation and supporting records to be independently reviewed and approved by an individual who was not involved in their preparation before the match report is submitted.
Management acknowledges the need to complete and document rent-reasonableness assessments before rental assistance is approved or provided and, when required by the Organization’s procedures, before lease execution. Management plans to implement a standardized checklist requiring staff to document t...
Management acknowledges the need to complete and document rent-reasonableness assessments before rental assistance is approved or provided and, when required by the Organization’s procedures, before lease execution. Management plans to implement a standardized checklist requiring staff to document the assessment date, the comparable-unit and applicable fair-market-rent review, and supervisory approval before assistance is finalized. Management also plans to provide refresher training on the timing, documentation, and review requirements for rent-reasonableness assessments.
2025-001 Reporting on USDA Foods Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will implement a monthly reporting procedure requiring a documented inventmy reconciliation of each USDA program to the provided bills of lading prio...
2025-001 Reporting on USDA Foods Corrective action planned: Anticipated completion date: Contact person responsible for corrective action: Pmtners INW will implement a monthly reporting procedure requiring a documented inventmy reconciliation of each USDA program to the provided bills of lading prior to submission to WSDA. Each invent tory reconciliation will be reviewed and signed by a staff member who did not prepare the repmt. These reconciliations will be retained alongside monthly program inventmy repmts. Target: October 31 st . We will begin immediately with the first dual verification repmt being completed for the month of September. Justin Carlile JustinC@partnersinw.org
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Cor...
Auditee’s Response and Planned Corrective Action The Executive Director will work with the Fee Accountant in order to review and enhance year end close processes to ensure accuracy and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Corrective Action: Eric Cronin, Executive Director
Forth and Affiliate respectfully submits the following corrective action plan for the year ending December 31, 2025. Audit: January 1, 2025, to December 31, 2025. The findings from the schedule of findings and the questioned costs are discussed below. The finding is numbered according to the schedul...
Forth and Affiliate respectfully submits the following corrective action plan for the year ending December 31, 2025. Audit: January 1, 2025, to December 31, 2025. The findings from the schedule of findings and the questioned costs are discussed below. The finding is numbered according to the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Energy, Conservation Research and Development Cluster 2025-001 Subrecipient Monitoring – Non-Compliance and Material Weakness in Internal Control Over Compliance (Partial Repeat of Finding 2024-002) Recommendation: Forth should strengthen its implementation and oversight of its existing subrecipient monitoring policy to ensure that the policy is consistently followed and applied prospectively to all applicable subrecipients. Specifically, Forth should: 1. Apply and document the required risk assessment for all subrecipients, including existing and previously engaged subrecipients, and establish procedures for periodic reassessment as appropriate; 2. Ensure that the results of each risk assessment are documented and used to determine the appropriate nature, timing, and extent of subrecipient monitoring; 3. Maintain complete and accurate documentation of subaward information and ongoing monitoring activities, including meetings, technical assistance, performance reviews, follow-up, and resolution of identified issues; and 4. Establish management review and other internal controls to verify that the subrecipient monitoring policy is consistently implemented, documented, and applied to all applicable federal subrecipients. Management should also perform a review of existing subrecipient files to identify and remediate instances where required risk assessments, monitoring documentation, or other award documentation were not completed in accordance with the established policy. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: We agree with the auditor's comments. Forth made meaningful improvements to subrecipient monitoring in FY2025, including establishing a documented monitoring policy, a risk assessment process for new subawards, and inclusion of required federal award information in subaward agreements. To fully resolve this finding, Forth will complete the following in FY2026: • Apply and document a formal risk assessment for all subrecipients with subaward agreements active during FY2026, including those previously engaged prior to the current risk assessment process - target completion December 31, 2026. • For subrecipients whose awards closed prior to FY2026, complete a lighter-touch closeout review confirming there are no open compliance issues or unresolved audit findings, so that all subrecipients affected by this finding are documented as addressed - target completion December 31, 2026. • Formalize a written process linking each subrecipient's risk assessment results to a defined monitoring plan - target completion December 31, 2026. • Implement a standard monitoring log/template to formally document ongoing monitoring activities for every subrecipient on a rolling basis - target completion December 31, 2026. • Establish a semi-annual management review to confirm the monitoring policy is being consistently applied across all subrecipients - first review by December 31, 2026. Name(s) of the contact people responsible for corrective action: Gina Avalos-Limardo, Senior Director of Finance & Operations and Aleda McMonagle, Senior Operations Associate Plan completion date for corrective action plan: December 31, 2026
Management of Sunrise Community for Recovery and Wellness, Inc. will revise the subrecipient MOU template to include the federal award identification information required by 2 CFR 200.332 and will implement a documented review process to ensure completeness before agreements are executed. Management...
Management of Sunrise Community for Recovery and Wellness, Inc. will revise the subrecipient MOU template to include the federal award identification information required by 2 CFR 200.332 and will implement a documented review process to ensure completeness before agreements are executed. Management will also evaluate existing subrecipient MOUs and issue amendments or supplemental award notifications, as necessary, to communicate missing federal award information.
The Authority acknowledges the deficiencies identified in the Public Housing Capital Fund Program. The majority of the questioned costs originated before 2024 under prior management. The primary issue was the failure to identify and document the specific property to which each disbursement related. ...
The Authority acknowledges the deficiencies identified in the Public Housing Capital Fund Program. The majority of the questioned costs originated before 2024 under prior management. The primary issue was the failure to identify and document the specific property to which each disbursement related. The Authority will strengthen its Capital Fund cash management procedures, including property-level coding and supporting documentation for each disbursement, periodic reconciliation of grant drawdowns to eligible expenditures by property, and supervisory review. Staff will be trained on these procedures to ensure compliance with federal regulations. Dexter Brady, Interim Executive Director, is the responsible official and this will be completed by December 31, 2026.
The National Preservation Institute acknowledges the finding related to procurement documentation. While the National Preservation Institute believes its procurement activities were conducted in a manner consistent with Federal requirements, certain documentation necessary to demonstrate compliance ...
The National Preservation Institute acknowledges the finding related to procurement documentation. While the National Preservation Institute believes its procurement activities were conducted in a manner consistent with Federal requirements, certain documentation necessary to demonstrate compliance was not retained in a manner that readily supported the procurement decisions. Management has reviewed the circumstances surrounding the finding and has reinforced expectations regarding procurement documentation, record retention, and compliance with Federal procurement requirements. Going forward, procurement files associated with federally funded activities will be reviewed to ensure that all required supporting documentation is generated and retained, including documentation supporting the basis for contractor selection, cost or price analyses, procurement method, and any other records required by Uniform Guidance. In addition, the National Preservation Institute will formally adopt a procurement policy designed to align with the procurement standards contained in Uniform Guidance, including requirements related to competition, conflict of interest, documentation, contractor selection, and procurement record retention. Management believes that the combination of a formal procurement policy and enhanced review procedures will strengthen compliance with Federal procurement requirements and ensure that procurement files contain sufficient documentation to support future monitoring, audit, and reporting requests.
CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costle...
CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costley: 317-346-4302 tcostley@johnsoncounty.in.gov Tracy Smith: 317-736-6628 tsmith@JohnsonCounty.in.gov Views of Responsible Officials: We agree with this current year’s audit finding, conclusions and recommendations. Description of Corrective Action Plan: As a result, we have requested lease agreement addendums for the leases in question. One of which has already been executed and the other is expected by August 21, 2026. Both will be kept in our contract files per the Indiana County records retention schedule. In addition to the aforementioned immediate corrective action, we have drafted a lease agreement addendum for suspension and debarment verification in compliance with 2 CFR 180.300 that is required for all county lease agreements effective immediately. This addendum will be kept in the County Attorney’s shared drive and will be added to the lease agreement checklist. Both efforts, in conjunction with the County’s already in effect ordinance covering federal procurement, will ensure no repeat findings. Anticipated Completion Date: The lease agreement addendums covering suspension and debarment have already been approved at the County Commissioners’ meeting on July 27, 2026, with complete execution expected by August 21, 2026. The required lease agreement addendum is effective immediately and is now available in the attorney shared drive.
The organization implemented a digital data management platform called ClientTrack and begin to maintain client records for program years 2025 and thereafter to ensure the proper retention of all required client eligibility and service documentation. In addition, management will perform periodic sel...
The organization implemented a digital data management platform called ClientTrack and begin to maintain client records for program years 2025 and thereafter to ensure the proper retention of all required client eligibility and service documentation. In addition, management will perform periodic self-assessments to monitor compliance with eligibility documentation and record retention requirements. Certain participant files pertaining to enrollments prior to 2025 were lost due to flood damage at an o􀀁-site storage facility and were not recoverable.
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for oversee...
Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement a policy to ensure a documented review process and reconciliation of costs to the report. Responsible party and timeline for completion: The Controller will be responsible for overseeing the implementation of the corrective action plan and will ensure the appropriate personnel are involved in the review and reconciliation process. The corrective action plan will be implemented immediately and take place upon the next report submission.
During fiscal year 2025 the Town had not yet consolidated all federally required grant administration practices and procedures into a comprehensive written federal grant policy. The Town did, however, maintain policies and procedures applicable to grant-funded activities, including a Procurement Pol...
During fiscal year 2025 the Town had not yet consolidated all federally required grant administration practices and procedures into a comprehensive written federal grant policy. The Town did, however, maintain policies and procedures applicable to grant-funded activities, including a Procurement Policy effective January 1, 2025 that applied regardless of funding source and addressed grant-funded purchases, procurement, conflicts of interest, record retention, and compliance with grant-specific requirements. The Town was first formally advised of the need for additional comprehensive written federal grant policies and procedures in connection with the audit of its 2024 federal awards, which was conducted in late 2025. Once the finding was communicated, management responded as soon as practicable by developing a comprehensive Grants, Donations & Fundraising Policy incorporating the requirements of 2 CFR Part 200. The policy was adopted by the Board of Selectmen on March 31, 2026 and became effective April 1, 2026. Corrective action has been completed through adoption and implementation of this policy. Management also notes that the 2025 audit reported no questioned costs associated with this finding, identified no material weaknesses in internal control over the major federal program, and resulted in an unmodified opinion that the Town complied, in all material respects, with the applicable compliance requirements. Planned Implementation Date of Corrective Action: Occurred on April 1, 2026 Person Responsible for Corrective Action: Tammy Penny, Finance Direct & Assistant Town Administrator
Standard written sign-off (signature or initials and date) on every reimbursement request before submission, retained in the grant file; requests not submitted without it; emailed approvals filed with the request. Quarterly spot-check of a sample of requests by [independent reviewer], with results d...
Standard written sign-off (signature or initials and date) on every reimbursement request before submission, retained in the grant file; requests not submitted without it; emailed approvals filed with the request. Quarterly spot-check of a sample of requests by [independent reviewer], with results documented. Contact person, Myrna A. Young, Financial Manager (sign off and filing), independent reviewer and spot check by accountant, anticipated completion October 31, 2026, with first spot check Q4 2026.
FINDING 2025-004 Finding Subject: Material Weakness Contact Person Responsible for Corrective Action: Heather Huff, Jason Copeland Contact Phone Number and Email Address: 812-273-1708/ jason.copeland@jeffersoncounty.in.gov 812-265- 8907 heather.huff@jeffersoncounty.in.gov Subject: Highway Planning a...
FINDING 2025-004 Finding Subject: Material Weakness Contact Person Responsible for Corrective Action: Heather Huff, Jason Copeland Contact Phone Number and Email Address: 812-273-1708/ jason.copeland@jeffersoncounty.in.gov 812-265- 8907 heather.huff@jeffersoncounty.in.gov Subject: Highway Planning and Construction – Internal Controls Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Highway Department has implemented internal controls for the deficiencies identified. The department heads have begun reviewing and signing LPA Invoice Vouchers and Claim Invoices to ensure compliance with the grant requirements before submission into LOW software program by the Highway Dept Clerk. Anticipated Completion Date: The Completion Date will be 12-31-2026. Although the plan is implemented there will be some invoices in 2026 that were not signed. 2027 will be the first year this plan is implemented throughout.
To ensure all CDBG quarterly reports are completed and submitted within the required 30 calendar days after the reporting period 2026.
To ensure all CDBG quarterly reports are completed and submitted within the required 30 calendar days after the reporting period 2026.
Finding 1238587 (2025-003)
Material Weakness 2025
FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials...
FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County did not enter into a contract with any vendor that is suspended or debarred. However, the County will develop better procedures to ensure that vendors are not suspended or debarred prior to signing the contract, when expanding federal funds. Appropriate documentation will be maintained to ensure compliance with suspension and debarment in the future. Anticipated Completion Date: December 31, 2026
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036)...
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036) (4488DR-NJ 734668; 4488DR-NJ 734675; 4488DR-NJ 736923) Finding: 2025-001 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Material Weakness and Material Non-Compliance) Management Response: The System will strengthen its grant management and monitoring controls to ensure COVID 19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (Disaster Grants) -funded expenditures are appropriately identified, tracked, and reconciled to insurance recoveries and other sources of disaster-related funding. Management will implement obligation-level tracking and periodic reconciliation procedures to identify applicable credits and potential duplication of benefits before submitting or retaining Federal reimbursement. The System will also formalize policies and procedures governing Disaster Grant administration, enhance communication among departments responsible for disaster-related funding, and provide training to personnel involved in grant management activities to support ongoing compliance with applicable Federal requirements. Christopher Caulfield, Assistant Vice President of Finance, will effectuate the corrective action plan, which is anticipated to be completed by December 31, 2026. caulfieldc@sjhmc.org 973-754-2016
All Chicago will: • Develop and implement a standardized pre-award Risk Assessment Questionnaire and scoring matrix. • Develop and implement an official Subrecipient Monitoring Policy that mandates risk scoring before any subaward agreement is fully executed. • Draft and formally adopt procedures re...
All Chicago will: • Develop and implement a standardized pre-award Risk Assessment Questionnaire and scoring matrix. • Develop and implement an official Subrecipient Monitoring Policy that mandates risk scoring before any subaward agreement is fully executed. • Draft and formally adopt procedures requiring a suspension and debarment check via SAM.gov or an alternative verification method for all subrecipients on federal awards. • Obtain, review, and document All Chicago’s internal review of a subrecipient’s single audit report. • Conduct mandatory training sessions for all staff involved in subaward administration regarding this compliance requirement. • Complete a retroactive assessment on active subrecipients.
Finding Number: 2025-04 Condition: Four out of five monthly invoices tested were identified as being submitted to the pass-through grantor after the required 15-day deadline. In addition, the April 2025 Program Outcome Report and Cumulative Payroll Report were not submitted. Planned Corrective Actio...
Finding Number: 2025-04 Condition: Four out of five monthly invoices tested were identified as being submitted to the pass-through grantor after the required 15-day deadline. In addition, the April 2025 Program Outcome Report and Cumulative Payroll Report were not submitted. Planned Corrective Action: The Association will make every reasonable effort to prepare, review, and submit required documentation within the deadlines established by the grant agreement. The Association will also work with the pass-through grantor to ensure that grant agreements and related reporting requirements are finalized and accessible in sufficient time to meet established deadlines. In instances where execution of the agreement or access to the grant reporting system is delayed by the grantor, the Association will document the circumstances and request written confirmation of any resulting changes to invoicing or reporting deadlines. Moving forward, the Godman Guild Association will request formal addenda from grantors to document any changes to invoicing deadlines or reporting requirements and will make every reasonable effort to secure these addenda. Contact Person Responsible for Corrective Action: Solonas Karoulla, Chief Advancement Officer, solo.karoulla@godmanguild.org Completion Date: December 31, 2026
Finding Number: 2025-03 Condition: For one of twenty-five participants selected for testing, the Association did not provide formal documentation demonstrating the participant’s eligibility for the program was determined in accordance with applicable program requirements. Planned Corrective Action: ...
Finding Number: 2025-03 Condition: For one of twenty-five participants selected for testing, the Association did not provide formal documentation demonstrating the participant’s eligibility for the program was determined in accordance with applicable program requirements. Planned Corrective Action: The Godman Guild Association has strengthened its existing eligibility documentation process by implementing an additional review to confirm that all required eligibility forms are complete, accurate, and retained for federally funded participants. The Enrollment Team, which manages the eligibility process at intake, is responsible for completing this review and ensuring required documentation is obtained and maintained. The Association will also conduct periodic reviews of participant files to identify and address any missing or incomplete documentation. Contact Person Responsible for Corrective Action: Solonas Karoulla, Chief Advancement Officer, solo.karoulla@godmanguild.org Completion Date: September 30, 2026
Finding Number: 2025-02 Condition: During the audit, it was noted that the Association was unable to provide formal support for the internal review and approval of costs relating to stipends paid that were submitted to the pass-through grantor under the major program. Planned Corrective Action: The ...
Finding Number: 2025-02 Condition: During the audit, it was noted that the Association was unable to provide formal support for the internal review and approval of costs relating to stipends paid that were submitted to the pass-through grantor under the major program. Planned Corrective Action: The Godman Guild Association has an existing process for reviewing and approving stipend payments. The Association has shored up existing processes by implementing a consistent documentation format that identifies the applicable participant and payment period and includes supporting participation records, the stipend calculation, and reviewer approval. As an additional internal review procedure, program participant listings submitted to grantors will be periodically reconciled to supporting enrollment and eligibility documentation to provide an additional level of oversight of participant eligibility and grant reporting. The Association will retain all documentation with the applicable grant records to maintain a consistent record of the review and approval process. Contact Person Responsible for Corrective Action: Solonas Karoulla, Chief Advancement Officer, solo.karoulla@godmanguild.org Completion Date: September 30, 2026
Management Response: Management and the outsourced accounting firm will establish documented procedures to reconcile personnel costs included in reimbursement requests to actual allowable compensation costs. When budgeted or agreed-upon rates are used for billing, the outsourced accounting firm will...
Management Response: Management and the outsourced accounting firm will establish documented procedures to reconcile personnel costs included in reimbursement requests to actual allowable compensation costs. When budgeted or agreed-upon rates are used for billing, the outsourced accounting firm will perform periodic after-the-fact reconciliations to actual payroll and time-and-effort support and will identify any differences requiring adjustment. Management will review and approve the reconciliation before submission of subsequent reimbursement requests and will promptly adjust future billings or arrange repayment with the pass-through entity, as appropriate. Evidence of reconciliation, review, approval, and resolution of any excess reimbursement will be retained in the grant files. Management will also ensure that agreed-upon billing rates are documented in writing and maintained with the award support. Proposed Completion Date – October 01, 2026 Contact – Ronny Sandoval, Board Chair Email: ronnys@irecusa.org
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