Corrective Action Plans

Finding 1177928 (2024-001)

Material Weakness 2024

NY

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checkl...

The Organization has developed and implemented written procedures to ensure timely submission of the data collection form and reporting package to the FAC. These procedures: (1) assign primary responsibility for the FAC submission to the Director; (2) require preparation of the FAC submission checklist immediately upon receipt of the draft auditor’s reports; and (3) incorporate the FAC deadline into the Organization’s annual compliance calendar. Training on the new procedures was provided to key finance staff.

View Audit 391291

Finding 1177707 (2024-004)

Material Weakness 2024

Burke County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403

All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval.

View Audit 391130

Finding 1177706 (2024-002)

Material Weakness 2024

Burke County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.415

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by personnel in charge of the grant to ensure proper approvals are maintained.

View Audit 391130

Finding 1177697 (2024-001)

Material Weakness 2024

Burke County Board of Education

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.318 § 200.320 § 200.403

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by the Director in charge of the grant to ensure proper approvals are maintained and packing slips are submitted with...

The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Expenditures related to the grant will be reviewed by the Director in charge of the grant to ensure proper approvals are maintained and packing slips are submitted with the invoice for payment. In the event a packing slip is not received, a note will be included to indicate such. All journal entries related to the grant will be submitted by the Finance Director to the Director in charge of the grant for approval. The School District will review established internal controls and procedures with pertinent staff to ensure all are being followed. Procurement transactions related to the grant will be reviewed by the Director in charge of the grant to ensure proper supervisor review and approvals are maintained. The Director in charge of the grant will review and update the current procedures to ensure that the required procurement methods are properly identified and followed and that required procurement documentation is properly identified, safeguarded, and retained.

View Audit 391130

Finding 1177663 (2024-003)

Material Weakness 2024

Lake County, Colorado

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-20...

2024-003: Noncompliance and Material Weakness in Internal Controls Over the Reporting Requirement Federal Assistance Listing Number(s): 21.027, 21.032 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) and Local Assistance and Tribal Consistency Fund Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Federal Program: Coronavirus State and Local Fiscal Recovery Funds and Local Assistance and Tribal Consistency Fund Problem: Several required quarterly and one annual grant reports were not submitted by the required deadlines, resulting in noncompliance with grant program requirements and indicating deficiencies in internal controls over reporting in accordance with 2 CFR 200.303. Actions Steps: Creation of a Lake County Grant Policy establishing standardized processes for the application, administration, tracking, and reporting of federally awarded funds to address internal control requirements under 2 CFR 200. This framework is also applied to all other grant funding sources (federal, state, and private) to ensure consistency and oversight. Status: New Lake County Financial Policies and Procedures, including grant application, management, tracking, and reporting requirements, were adopted in 2025. These policies strengthen internal controls, support ongoing compliance with 2 CFR 200, and provide continuous managerial oversight of awarded funds. Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177658 (2024-002)

Material Weakness 2024

Lake County, Colorado

CO

Reporting Subrecipient Monitoring

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agenc...

Correction Action Plan: 2024-002: Material Weakness in Internal Controls over the Schedule of Federal Awards and Grants Management Federal Assistance Listing Number(s): 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Federal Award Year: 2022-2023 Name of Federal Agency: U.S. Department of Treasury Name of pass-through entity: Direct, Colorado Department of Local Affairs, and various COVID-19 Program: Yes Problem: Several material adjustments were identified related to federal awards expended during 2024, indicating that amounts reported on the County’s Schedule of Expenditures of Federal Awards (SEFA) were not accurately stated. Actions Steps: Creation of a Lake County Grant Policy that provides standardized processes and procedures for applying, obtaining, managing and reporting of federally awarded funding. This process also is being used to manage and control all other funding sources (grants, private, state, etc.). Status: New Lake County Financial Policies and Procedures to include grants application, management and tracking were adopted in 2025. These allow for continuous improvement and managerial oversight for granted funds awarded (Federal, state and privately sourced funds). Dates: January 2025 Goal: To accurately and reliably manage and report on all granted funds awarded to Lake County Government.

View Audit 391078

Finding 1177654 (2024-001)

Material Weakness 2024

City of Vermilion

OH

Subrecipient Monitoring Reporting § 200.414 § 200.502 § 200.510

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any...

We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any transaction recording required to have the dollars accurately reflected on our financial statements. This would include road work, water, waste water, storm water or other future project areas that may be included. Once received in the Finance Department, the funding status will be verified to determine if federally sourced. All federally sourced projects will be promptly recorded as revenue or expenses of the city as well as included on the SEFA for the year in question.

View Audit 391077

Finding 1177638 (2024-006)

Material Weakness 2024

Jackson County

OH

Subrecipient Monitoring Period of Performance Reporting

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief De...

The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.

View Audit 391060

Finding 1177011 (2024-007)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Finding 1177010 (2024-006)

Material Weakness 2024

City of Compton

CA

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...

Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager

View Audit 390871

Finding 1176896 (2024-001)

Material Weakness 2024

City of Jurupa Valley

CA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329

The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.

View Audit 390741

Finding 1176855 (2024-003)

Material Weakness 2024

City of Stamford

TX

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.328

In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party...

In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party financial consultant and the city manager.

View Audit 390700

Finding 1176854 (2024-002)

Material Weakness 2024

City of Stamford

TX

Subrecipient Monitoring Reporting

In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.

View Audit 390700

Finding 1176657 (2024-003)

Material Weakness 2024

Harrington Family Health Center

ME

Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring

Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115...

Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115 but qualified for a discount of $215, resulting in a $100 difference. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The Organization has revised its sliding fee discount policies and has established controls that streamline the path of sliding fee documentation from time of receipt to patient notification in a spreadsheet shared between front office, financial and billing staff. All pertinent documents are uploaded and hyperlinked to the spreadsheet for easy reference. The corrective action includes implementing quarterly supervisory reviews of sliding fee discounts, defining a sample size, and documenting corrective actions when errors are identified. Additional attention will be given to areas with greater manual processing, including Dental services. Staff training has been reinforced to ensure understanding of policy requirements, and management oversight will verify that monitoring procedures are performed consistently and documented appropriately. These actions will strengthen compliance with Section 330 requirements and reduce the risk of future inconsistencies. Anticipated Completion Date: Document tracking is in progress with quarterly review to begin in April 2026.

View Audit 390525

Finding 1176636 (2024-002)

Material Weakness 2024

Washington Metropolitan Area Transit Authority

VA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any ag...

1. Finance Administration will revise P/I 9.6 to incorporate program office requirement to: - Complete SAM.gov training requirement. - Conduct a mandatory verification step requiring Confirmation in SAM.gov that all vendors and purchases are free of debarment or suspension prior to initiating any agreement - Perform quality assurance including review of contracts to verify entities are not debarred or suspended 2. Finance Administration will distribute the updated P/I to all Authority employees to ensure organization wide awareness and adherence. 3. Finance Administration will identify a tutorial video to serve as a required training.

View Audit 390495

Finding 1176616 (2024-002)

Material Weakness 2024

Kankakee County Community Services

IL

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-002 Grant Budget Management Corrective Action Plan: Kankakee County Community Services, Inc. has implemented a comprehensive system to manage its grant budgets efficiently. Following the restructuring of its fiscal department and the engagement of an accounting firm, the organization es...

Finding 2024-002 Grant Budget Management Corrective Action Plan: Kankakee County Community Services, Inc. has implemented a comprehensive system to manage its grant budgets efficiently. Following the restructuring of its fiscal department and the engagement of an accounting firm, the organization established a robust, holistic process for overseeing all grant-related finances. Central to this approach is a budget monitoring calendar, which outlines key dates for report submissions, budget deadlines, and grant renewal periods. This calendar is accessible to all managers, fiscal staff, and the executive team, ensuring everyone remains informed of critical timelines. The Executive Director conducts weekly meetings with the senior leadership team to review ongoing tasks and discuss budget updates. During these meetings, the consultant CFO presents detailed reports on both required actions and the expenditures for each program. Person(s) Responsible: Mr. Anibal Vega Timing for Implementation: 3/1/2026

View Audit 390449

Finding 1176211 (2024-001)

Material Weakness 2024

Hancock County Board of Education

GA

Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.302 § 200.303 § 200.403 § 200.415 § 200.430

FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principle...

FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D210012 (Year: 2021), S425U210012 (Year: 2021) $819,799.49 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Hancock County School District has updated the policies and procedures to ensure that these coding errors do not occur in the future. The updates included but are not limited to: The District has corrected the coding in the general ledger for FY 26 and has implemented additional coding cross-checks to ensure alignment with the approved Con App. The function/object coding has been corrected in the FY 26 budget crosswalk, and coding protocols have been reinforced. Personnel coding has been corrected, and a verification procedure is now in place at the point of hiring and funding assignment. The Federal Program department will meet with the Finance Department to review funding codes prior to submission. Estimated Completion Date: June 30, 2026 Contact Person: Matthias Jones, Finance Director Telephone: 706-444-5775 ext. 125 Email: mjones@hancock.k12.ga.us

View Audit 390080

Finding 1175544 (2024-007)

Material Weakness 2024

Saint Anthony Health Ministries and Subsidiaries

IL

Subrecipient Monitoring Material Weakness Reporting § 200.334

The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is revie...

The Organization hired a new grant and partnership specialist. This specialist attaches all relevant support for expenditure to the internal monthly grant reporting and ensures that all expenditures are fully supported by appropriate detail. This detail is on a shared drive with finance and is reviewed by the vice president of finance.

View Audit 389332

Finding 1175543 (2024-006)

Material Weakness 2024

Saint Anthony Health Ministries and Subsidiaries

IL

Cash Management Subrecipient Monitoring § 200.305

The Organization hired a new grant and partnership specialist. This specialist reviews all draws to ensure that the draw is for reimbursement for actual expenditure and not estimated expenditure. Reports and draws are also reviewed by the vice president of finance.

View Audit 389332

Finding 1175345 (2024-001)

Material Weakness 2024

Connecticut Veterans Legal Center, Inc.

CT

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness

The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.

View Audit 389043

Finding 1175311 (2024-002)

Material Weakness 2024

Spatial Informatics Group Natural Assets Laboratory

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.319

Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been develop...

Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been developed and are now required for all purchasing actions, including documentation of procurement method, contractor selection, and cost/price analysis. Compliance is monitored by the Director of Operations and reviewed periodically by the external accounting firm. The organization will require that all procurement records are completed and retained in accordance with 2 CFR §§ 200.318–320. Anticipated Completion Date ● Ongoing - Full implementation expected by March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 389024

Finding 1175310 (2024-001)

Material Weakness 2024

Spatial Informatics Group Natural Assets Laboratory

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400

Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...

Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures were formally adopted in 2025 and implementation began immediately. Standardized review documentation is now required for payroll, expenses, and financial reporting, and oversight by the external accounting firm is ongoing to ensure compliance with 2 CFR Part 200. Anticipated Completion Date ● Implemented in 2025 (Monitoring ongoing) Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 389024

Finding 1175180 (2024-003)

Material Weakness 2024

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the ...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end. This action plan will be completed by June 30, 2026.

View Audit 388784

Finding 1175105 (2024-002)

Material Weakness 2024

Mountrail County

ND

Subrecipient Monitoring Material Weakness Reporting § 200.303

2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditu...

2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative and current period expenses were overstated by $516,186 and $500,897, respectively, and the total cumulative and current period obligations were overstated by $49,056 and $144,401, respectively. Management’s Response: We Agree, we will ensure obligations and expenditures for the SLRF grant are properly stated in future periods. Anticipated Completion Date: FY 2025

View Audit 388736

Finding 1175027 (2024-001)

Material Weakness 2024

Nuasin Next Generation Charter School and Affiliate

NY

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all ﬁnancial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with a...

Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all ﬁnancial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with applicable regulations.

View Audit 388655

Corrective Action Plans

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