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Corrective Action Plans

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Finding 1163560 (2024-001)
Material Weakness 2024
Solidaridad North America
CA
Subrecipient Monitoring Allowable Costs / Cost Principles
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
The Organization will implement procedures to guarantee the proper supervision for subgrantees in a timely manner.
View Audit 373247
Finding 1163534 (2024-003)
Material Weakness 2024
Maine Organic Farmers and Gardners Association
ME
Subrecipient Monitoring Reporting
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is respon...
Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition – During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context – Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause – The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect – As a result of the condition, management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation – In the future, management should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials – Management acknowledges the finding and will implement appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Corrective Actions Taken or Planned – MOFGA created a SEFA to capture grant funds by CFDA number during the compliance audit. Grants are spread out throughout various lines of our chart of accounts, with no quick designation in QuickBooks Online for identifying which ones are private, state or federal funds. This was done manually for each income source (and complimentary expense line), and a few corrections were identified during the audit. We have received guidance from external partners about using Customer/Job functionality or Funder functionality in QBO for tracking of federal grants. This is being evaluated to help with the accuracy and expediting of report creation directly from our accounting software. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025
View Audit 373211
Finding 1163533 (2024-001)
Material Weakness 2024
Maine Organic Farmers and Gardners Association
ME
Procurement, Suspension & Debarment Subrecipient Monitoring
Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are pr...
Federal Program: Specialty Crop Block Grant Program – MPSIG IV Assistance Listing No.: 10.170 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 23SCBPME1171 Repeat Finding: This is not a repeat finding Criteria – Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. “Covered transactions” include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration (GSA) and available at SAM.gov Home (click on Search Record, then click on Advanced Search-Exclusions) (Note: The OMB guidance at 2 CFR Part 180 and agency implementing regulations still refer to the SAM Exclusions as the Excluded Parties List System (EPLS)), (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition – During 2024, MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before receiving federal funds. Questioned costs – None. Cause – MOFGA did not perform any reviews of subrecipients to ensure they were in good standing before passing through federal funds. Effect or potential effect – There is a risk that the specialty crop block grant funds a suspended or debarred subrecipient which could result in them receiving penalties or having their agreement for the grant terminated. Context – The sample of subrecipients was a statistically valid sample. Recommendation – MOFGA should put in place a policy to review subrecipients standing to ensure that all subrecipients are appropriately receiving grant funds. Corrective Actions Taken or Planned – MOFGA will put into place a process for checking the sam.gov website as part of our eligibility process for subrecipient awardees, and will also add this verification for all employees that are working on grants to ensure anyone receiving grant funds are not suspended or debarred. Responsible Parties – Angela Haiss,. Director of Operations Anticipated Completion Date – December 31, 2025
View Audit 373211
Finding 1163474 (2024-001)
Material Weakness 2024
Mandela Partners
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.510 § 200.512 § 200.518
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for f...
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for federal award documentation will be maintained and made accessible to the finance team. 2. SEFA Preparation Controls • A SEFA preparation checklist will be developed and implemented to ensure all federal programs are accurately identified, classified, and reported. • Verification of Assistance Listing Numbers (ALNs) and funding sources for all awards included in the SEFA will be required. 3. Designation of Responsibility • The SEFA Compliance Lead will be assigned responsibility for verifying the federal nature of all awards and ensuring accurate SEFA reporting. • Ongoing training will be provided to finance staff on SEFA requirements and Uniform Guidance compliance. 4. Review and Approval • A formal review and approval process for the SEFA will be instituted prior to submission, including review by the Finance Director and Executive Director. 5. Monitoring and Follow-Up • The Finance Director will monitor ongoing compliance and report quarterly to the Board of Directors on SEFA preparation and submission status. • An annual internal review of SEFA procedures will be conducted to ensure continued compliance. Implementation Timeline All corrective actions will be implemented by March 31, 2026. Responsible Personnel • SEFA Compliance Lead: Mimi Lim, Sr. Finance and Operations Manager • Finance Director: Christine Kuo • Executive Director: Monique Brown This Corrective Action Plan is designed to address the auditor’s recommendations and prevent recurrence of similar issues, in accordance with 2 CFR 200.511(c) and best practices for federal grant compliance.
View Audit 373089
Finding 1163438 (2024-003)
Material Weakness 2024
City of Jacinto City, Texas
TX
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.328
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
View Audit 373038
Finding 1163434 (2024-002)
Material Weakness 2024
Boys and Girls Club of Lake County
IL
Questioned Costs Subrecipient Monitoring Cash Management
Condition: During the audit it was noted that, in the beginning of the year, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible - before FY25 year end Name o...
Condition: During the audit it was noted that, in the beginning of the year, employee timecards were missing. Plan: The Club will review their monitoring procedures to ensure consistent retention of employee timecards. Anticipated Date of Completion: As soon as possible - before FY25 year end Name of Contact Person: Germain Castellanos, CEO Management Response: Since the audit, we have reviewed our monitoring procedures to ensure consistent approval of employee timecards.
View Audit 373037
Finding 1163380 (2024-007)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Special Tests & Provisions Questioned Costs Subrecipient Monitoring
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitorin...
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitoring.
View Audit 372904
Finding 1163379 (2024-006)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Internal Control / Segregation of Duties Special Tests & Provisions Questioned Costs
Management notes that all contracts and amendments are executed in accordance with Recipient systems and procedures. Observations are acknowledged as an opportunity to improve the tracking and notification processes to the PRDOH Legal Division.
Management notes that all contracts and amendments are executed in accordance with Recipient systems and procedures. Observations are acknowledged as an opportunity to improve the tracking and notification processes to the PRDOH Legal Division.
View Audit 372904
Finding 1163378 (2024-005)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting HUD Housing Programs § 200.302 § 200.328
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
View Audit 372904
Finding 1163376 (2024-003)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles
Management does not concur with the finding. The cases identified were processed in accordance with the policies, guidelines, and procedures established by the Recipient (PRDOH) and were reviewed at each stage of the grant process, including award, disbursement, and closeout. All determinations were...
Management does not concur with the finding. The cases identified were processed in accordance with the policies, guidelines, and procedures established by the Recipient (PRDOH) and were reviewed at each stage of the grant process, including award, disbursement, and closeout. All determinations were made following the internal controls, Program Guidelines, and systems established by the Recipient. The observations noted do not represent noncompliance by the Bank but, in some cases, reflect situations inherent to the grant management systems, which are administered directly by the Recipient and its consultants.
View Audit 372904
Finding 1163375 (2024-002)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting Cash Management
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records e...
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records each transaction in a system provided by the Recipient and its consultants. The Administrative and Performance Reports referenced by the auditor are automatically generated from the grant management systems provided by the Recipient. The differences reflected between the Bank’s records and these reports result from a system error under the exclusive control of the Recipient and its consultants. These differences were duly reported to the Recipient and its consultants for correction.
View Audit 372904
Finding 1163365 (2024-001)
Material Weakness 2024
Biostl
MO
Questioned Costs Subrecipient Monitoring
The audit identified that a subrecipient submitted an expense reimbursement request exceeding the incurred grant expenses through the submission date. This issue resulted from a misinterpretation by the subrecipient team regarding the correct procedures for completing the expense recording worksheet...
The audit identified that a subrecipient submitted an expense reimbursement request exceeding the incurred grant expenses through the submission date. This issue resulted from a misinterpretation by the subrecipient team regarding the correct procedures for completing the expense recording worksheet. Priorto FY 2025, existing controls over subrecipient monitoring were not effectively designed to detect this error. In 2025, BioSTL Grant Management and Finance leadership implemented a comprehensive post-award grant process, including extensive policies and procedures for subrecipient management and monitoring. Additionally, early in 2025, internal policies concerning subrecipient invoicing procedures were enhanced to require additional documentation and review for all subrecipient submissions of grant funds. These improvements have proven effective in identifying and rectifying errors prior to submission. To support these initiatives, BioSTL has conducted training sessions, reviewed implementation procedures, and held regular meetings to ensure that all BioSTL personnel and subrecipient staff fully understand the requirements and have ample opportunities for communication regarding grant draws. Furthermore, to align BioSTL Policies and Procedures, a comprehensive handbook has been developed for all virtual and on-site monitoring activities. These revised procedures mandate at least one virtual monitoring session every six months and at least one on-site monitoring session per participant throughout the grant period, with additional monitoring based on risk assessment outcomes. This schedule more closely aligns with CFR requirements and ensures oversight activities are conducted thoroughly and without lapses. On-site monitoring will be completed for all subrecipients before the end of the fiscal year, which closes on December 31, 2025.
View Audit 372878 Questioned Costs: $1
Finding 1163358 (2024-007)
Material Weakness 2024
Pembina County Water Resource District
ND
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Co...
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative and current expenditures and cumulative and current obligations reported were understated by $17,797.40. Corrective Action Plan: We agree, Pembina County will ensure obligations and expenditures for the SLFR grant are properly stated in future periods. Anticipated Completion Date: FY 2025
View Audit 372866
Finding 1163357 (2024-006)
Material Weakness 2024
Pembina County Water Resource District
ND
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025
View Audit 372866 Questioned Costs: $1
Finding 1163340 (2024-012)
Material Weakness 2024
Canadian 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 the County receives to ensure that proper internal controls are implemented.
The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.
View Audit 372861
Finding 1163339 (2024-010)
Material Weakness 2024
Canadian County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compli...
We will work to implement a Risk Assessment plan over federal grants. We will implement controls to make sure we comply with grant requirements and that federal funds are expended in accordance with grant agreements and in a timely manner. We will ensure employees have the current and correct compliance supplement to work from.
View Audit 372861
Finding 1163221 (2024-006)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.945 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Exp...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.945 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement policies and procedures to implement subrecipient monitoring. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31. 2025.
View Audit 372710
Finding 1163217 (2024-002)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Subrecipient Monitoring § 200.305
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request ...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request is believed to be improper, support for the delay in payment should be maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have established a process to review and track accounts payable, including monthly reviews of outstanding bills, partner invoices, and partner compliance. Furthermore, we have added additional accounting staff focused on disbursements for subrecipients involved in federal grant programs. Finally, we have a process in place to document the receipt of partner invoices submitted to GHN for payment as well as a record of payment approval and/or revisions necessary. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163192 (2024-001)
Material Weakness 2024
City of Clarksville Gas & Water
TN
Questioned Costs Subrecipient Monitoring Reporting § 200.502 § 200.510
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025
View Audit 372690
Finding 1163077 (2024-003)
Material Weakness 2024
Dayton School District #8
OR
Reporting Subrecipient Monitoring § 200.508 § 200.510
Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Depa...
Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Department of Education Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit on an untimely basis, and with values that were not reconciled with the general ledger. Cause: The District staff had insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Errors in recording and reporting of revenues and expenditures of federal awards may not be detected and/or corrected. Because the Auditee’s SEFA that was presented for audit was completed incorrectly, and not reconciled to the general ledger, the SEFA was materially misstated, prior to auditor's correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following:  SEFA was originally presented for auditors with incorrect information.  SEFA was not presented for auditors on a timely basis.  No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFA reports. Planned Implementation Date: August 1, 2025 Responsible Person: Director of Business Services, Yamhill County School District No. 8
View Audit 372646
Finding 1163060 (2024-001)
Material Weakness 2024
Town of York
ME
Procurement, Suspension & Debarment Questioned Costs Subrecipient Monitoring
Management’s response/corrective action plan: YSD acknowledges the deficiency and attributes it to a lack of knowledge on the part of the Special Education group for this requirement. The appropriate personnel have been notified and have been provided sufficient training materials to address this is...
Management’s response/corrective action plan: YSD acknowledges the deficiency and attributes it to a lack of knowledge on the part of the Special Education group for this requirement. The appropriate personnel have been notified and have been provided sufficient training materials to address this issue. It is, however, possible that since this finding covers only the FY24 fiscal year, that additional violations have occurred in the FY25 fiscal year.
View Audit 372626
Finding 1163018 (2024-001)
Material Weakness 2024
Community Based Public Safety Collective, Inc.
NJ
Subrecipient Monitoring Period of Performance Reporting § 200.512
Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management...
Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. Management also acknowledges that this finding will appear for the next audit year, however to correct this and prevent recurrence of this issue the organization has implemented the following actions: Established external filing deadlines. Enhanced monitoring and tracking. Assignment of oversight responsibility. Improved coordination with external auditors. Staff Training. Anticipation Completion Date: These corrective actions were initiated in the 2025 fiscal year and will be fully in place for the 2025 audit cycle, ensuring timely submission by September 30. 2026 Management Statement: Management believes these corrective steps will ensure full compliance with federal reporting requirements going forward and prevent recurrence of late submissions. Responsible Individual: Managing Director, Fred Fogg
View Audit 372614
Finding 1163003 (2024-003)
Material Weakness 2024
Barry County, Missouri
MO
Subrecipient Monitoring § 200.1 § 200.331 § 200.332
The County has created a filing system for recipients of SLFRF funds and a calendar set to send reminder notices to get receipts and other information from recipients. The reminders will be set in 3 month increments from the time funds are awarded to recipient. Implementation will begin January 1, 2...
The County has created a filing system for recipients of SLFRF funds and a calendar set to send reminder notices to get receipts and other information from recipients. The reminders will be set in 3 month increments from the time funds are awarded to recipient. Implementation will begin January 1, 2026 with reminder notices set in calendar.
View Audit 372593
Finding 1163001 (2024-001)
Material Weakness 2024
Barry County, Missouri
MO
Subrecipient Monitoring Reporting Cash Management
The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.
The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.
View Audit 372593
Finding 1162992 (2024-003)
Material Weakness 2024
Red Lake County
MN
Subrecipient Monitoring
Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, incl...
Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, including communication of award terms, risk assessments, and verification that funds are expended in accordance with federal requirements. Anticipated Completion Date: December 31, 2025.
View Audit 372590
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