Corrective Action Plans

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The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374283 Questioned Costs: $1
2025-002 Child Nutrition Cluster – 10.CNC Recommendation: CLA recommends the District ensure its policies are in effect by verifying vendors are not suspended or debarred and proper documentation is maintained of this verification. Explanation of disagreement with audit finding: There is no disagree...
2025-002 Child Nutrition Cluster – 10.CNC Recommendation: CLA recommends the District ensure its policies are in effect by verifying vendors are not suspended or debarred and proper documentation is maintained of this verification. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its internal controls and implement a procedure to ensure vendors are not suspended or debarred. Name of the contact person responsible for corrective action: Kim Sinclair, District Business Manager. Planned completion date for corrective action plan: June 30, 2026
The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.
The Academy has put in place a review process within the Food Services Team to ensure future deadlines are met.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374247 Questioned Costs: $1
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has already resolved this process, since we did get the current Food Service contract for the 25-26 school year approved by the Board in August 2025 and will continue to do so every year going forward.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374212 Questioned Costs: $1
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonab...
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonable documentation to confirm calculations have been completed accurately and all supporting documentation is present. Program Management will indicate by signature on the File Checklist that they have confirmed all Utility Allowance and Rent Reasonable documentation is present and accurate. The File Checklist is submitted to the fiscal department prior to first payment for a new participant and upon relocation of an existing participant. Program Management will conduct a retrospective review of all current files to ensure Utilit y Allowance and Rent Reasonable documentation is completed accurately and all supporting documentation is present. Anticipated Completion Date: December 31, 2025
Planned Corrective Action 1.Corrective Action Already Taken •Staff involved in ARP-ESSER closeout have been briefed on the specific compliance failure and the regulatory requirement under 2 CFR § 200.344(c). 2.Corrective Actions to Prevent Recurrence A . Strengthened Reimbursement Request Review Pro...
Planned Corrective Action 1.Corrective Action Already Taken •Staff involved in ARP-ESSER closeout have been briefed on the specific compliance failure and the regulatory requirement under 2 CFR § 200.344(c). 2.Corrective Actions to Prevent Recurrence A . Strengthened Reimbursement Request Review Process •No reimbursement request may be submitted without a two-step compliance review: 1.Grant Coordinator Review – Verifies liquidation occurred before the federal deadline and confirms documentation accuracy. 2.Finance Director Approval – Confirms federal compliance and signs off before submission. •Claims based solely on obligation without liquidation confirmation are now prohibited. B. Staff Training and Compliance Reinforcement •Annual training on federal grant compliance—including obligations, liquidation, period of performance, and closeout requirements under 2 CFR Part 200—will be provided to all finance, grants, and program staff. •Staff with direct responsibility for reimbursement claims will receive targeted training on liquidation rules. C. Internal Monitoring and Audit Review •Quarterly internal audits will be conducted to ensure: oExpenditures are liquidated within allowable periods. oThe new controls are functioning as intended. oAny exceptions are immediately corrected and reported to the Superintendent. 3.Person(s) Responsible for Corrective Action •Finance Director – Oversight of grant compliance, monitoring, approvals, and reporting. •Grant Coordinator – Daily oversight of liquidation timelines, tracking logs, documentation, and extension requests. 4.Anticipated Completion Date •Initial corrective actions implemented: March 2026. •Full implementation of revised policies, procedures, training, and documentation: June 30, 2026.
View Audit 374178 Questioned Costs: $1
Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major fed...
Corrective Action Plan (Management Response): The District acknowledges the finding and has initiated corrective measures:1. Policy Development: Draft comprehensive written policies and procedures addressing procurement, allowable costs, eligibility, reporting, and record retention for all major federal programs. 2. Approval and Adoption: Policies will be reviewed and formally adopted by the Board of Trustees prior to acceptance of further federal grants. 3. Training and Implementation: Staff responsible for federal program administration will be trained on the new procedures. Training materials will include checklists and step by step guides to ensure consistent application. 4. Monitoring: The District will conduct quarterly reviews of federal programs (if applicable) to ensure compliance. Exceptions will be documented and corrective action taken immediately.
Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant...
Corrective action plan: The City plans to implement the following procedures: Remedial Steps Financial Reconciliation and Adjustment * Quantify Questioned Costs: Immediately calculate the exact dollar amount of Federal funds improperly claimed as matching for the current grant and the previous grant(s). This step should take place within 30 days of report issue date * Correct Claims/Reports: Submit necessary adjusted financial reports/claims for reimbursement to the Federal Grantor and/or pass-Through Entity for the affected grants, replacing the unallowable Federal match with an eligible, documented non-Federal match source (or repaying the Federal portion if no eligible local match is available). This step should take place within 60 days of report issue date Future Prevention Training and Certification * Mandatory Training: Conduct mandatory training for all Grant Managers on 2 CFR Part 200, Subpart D within 90 days of report issue date. Policy and Procedure Establishment *Grants Management Policy: Develop and implement a written policy requiring all grant personnel to: a) Track and document the funding source (Federal or Non-Federal) of all matching contributions, and b) Obtain senior finance sign-off on all matching documentation before submission of any reimbursement claim, confirming compliance with 2 CFR 20.306 within 12 days of report issue date. * Tracking: Improve existing tracking system to ensure expenditure is distinctly separated from all Federal costs and not cross-claimed between awards. Within 60 days of report issue date Person reponsible for corrective action: C. Morgan McCallister, PE, City Engineer Amber L. Sellers, Grant Manager Anticipated completion date: Overall within 120 of report issue date. See Correction Action Plan for milestone timeframes.
THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Y...
THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2025 Academy Contact Person: Robert Holst, Finance Director Finding 2025-001 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of...
2025-002 Reportable Condition — Compliance: Condition: The Project did not make 7 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of...
2025-003 Reportable Condition — Compliance: Condition: The Project did not make 8 required monthly deposits to the Replacement Reserves account. Action taken: Deposits have been made to the Replacement Reserves account. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of ...
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: N
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-004 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Michael Malmberg, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026 5. Plan to Monitor Completion The Board of Directors will be monitoring this Corrective Action Plan.
Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2025. The findings from the June 30, ...
Kleeman Village Housing Corporation, NFP respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: MCK CPAs & Advisors, Decatur, Illinois. Audit period: Year ended June 30, 2025. The findings from the June 30, 2025 Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Findings - Financial Statement Audit: 2025 - 001 Response: Management agent and sponsor will continue to monitor financial reports and accounting information as correction is not practical.
Management plans to develop proper written policies and procedures for internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance.
Management plans to develop proper written policies and procedures for internal control over compliance to ensure accuracy and completeness in the preparation of the schedule as required by Uniform Guidance.
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
SEE CORRECTIVE ACTION PLAN
SEE CORRECTIVE ACTION PLAN
View Audit 373396 Questioned Costs: $1
Action to be taken in response to the finding: To ensure timely submission of all required federal grant reports, the following procedures will be implemented immediately: 1. Centralized Federal Reporting Calendar ○ All federal grant reporting deadlines will be entered into a shared compliance calen...
Action to be taken in response to the finding: To ensure timely submission of all required federal grant reports, the following procedures will be implemented immediately: 1. Centralized Federal Reporting Calendar ○ All federal grant reporting deadlines will be entered into a shared compliance calendar maintained by the grants team. ○ Reminder alerts will be scheduled for 30 days, 14 days, and 7 days before each reporting deadline.2. Assignment of Responsible Parties ○ Primary Responsible Staff: Dr. Jenny Jasper (CFO) will be responsible for preparing and submitting all federal grant reports. ○ Secondary Reviewer: Adrian Lovett (Operations Director) will review each report for accuracy and ensure that deadlines are met. ○ This dual responsibility ensures continuity in case of staff absence. 3. Internal Early Deadline Requirement ○ All federal reports must be completed and ready for review no later than five business days prior to the official deadline. ○ This internal buffer will allow time for revisions, approval, and confirmation of submission. 4. Verification and Documentation of Submission ○ Both the primary and secondary staff members will verify that the report has been successfully submitted in the federal reporting system. ○ Submission confirmations will be saved in a designated grants compliance folder as part of our official record. Management view of the finding: We recognize the importance of timely and accurate submission of all federal grant reports. The delay identified in the audit does not reflect our expectations for compliance, and we are committed to implementing corrective measures to prevent recurrence. Therefore, we do not disagree with the finding.
Corrective Action Management has responded to all of the Department of Labor’s Findings as of October 9, 2025, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of the date of this Report. The Authority’s Chief Executive Officer has assumed the ...
Corrective Action Management has responded to all of the Department of Labor’s Findings as of October 9, 2025, outlining specific corrective actions and considers the corrective actions satisfactorily implemented as of the date of this Report. The Authority’s Chief Executive Officer has assumed the responsibility of continued execution of the corrective actions.
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