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Corrective Action Plans

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Finding 1228848 (2024-005)
Material Weakness 2024
County of Tuolumne
CA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303
1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the cas...
1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the case of delayed reporting. In addition, the County will appropriately allocate employee resources to ensure compliance with deadlines. 3. Anticipated implementation date: June 30, 2027
View Audit 410425
Finding 1228842 (2024-004)
Material Weakness 2024
County of Tuolumne
CA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.208 § 200.331 § 200.332 § 200.339 § 200.405
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on ...
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on criteria in § 200.332. The County will provide a comprehensive training to program managers to implement the monitoring program and subrecipient agreement template. In addition, the County will include direction to project managers to review current awards to identify existing subrecipients that were not provided a subrecipient agreement with all of the required elements from CFR § 200.332. 3. Anticipated Implementation date: June 30, 2027
View Audit 410425
Finding 1228840 (2024-003)
Material Weakness 2024
County of Tuolumne
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving a...
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving adoption assistance payments. 3. Anticipated Implementation date: June 30, 2027
View Audit 410425
Finding 1228839 (2024-002)
Material Weakness 2024
County of Tuolumne
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records duri...
1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records during times of staff vacancies. 3. Anticipated Implementation date: June 30, 2027
View Audit 410425
Finding 1228754 (2024-010)
Material Weakness 2024
Batavia Local School District
OH
Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510
The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.
The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.
View Audit 410414
Finding 1228714 (2024-005)
Material Weakness 2024
CONNECTICUT COALITION TO END HOMELESSNESS, INC.
CT
Subrecipient Monitoring Reporting § 200.512
During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of fi...
During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of financial reporting. These procedures are intended to improve audit readiness by ensuring financial records, reconciliations, and supporting schedules are prepared and maintained throughout the year, enabling the annual audit and related federal reporting requirements to be completed and submitted by required deadlines.
View Audit 410386
Finding 1228567 (2024-001)
Material Weakness 2024
New Directions, Inc.
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
Management concurs that there were staffing and turnover challenges for the Organization. Adequate policies and procedures are in place to ensure timeliness of data requested. Additionally, we will establish milestones to ensure future audits progress within the Uniform Guidance timeline.
View Audit 410196
Finding 1228550 (2024-003)
Material Weakness 2024
CITY OF CLYDE
OH
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.208 § 200.302 § 200.328 § 200.329
The reporting for these has been updated and submitted. In 2024, I was not a part of the e-mail directing these to me - corrected and now processed timely.
The reporting for these has been updated and submitted. In 2024, I was not a part of the e-mail directing these to me - corrected and now processed timely.
View Audit 410173
Finding 1228549 (2024-001)
Material Weakness 2024
Empowered 4 Life Foundation
CA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Views and Responsible Officials and Planned Corrective Actions Empowered 4 Life Foundation appreciates the auditor’s recommendations and is committed to enhancing its financial management capacity to ensure timely and accurate compliance with grantor requirements, Uniform Guidance standards, and all...
Views and Responsible Officials and Planned Corrective Actions Empowered 4 Life Foundation appreciates the auditor’s recommendations and is committed to enhancing its financial management capacity to ensure timely and accurate compliance with grantor requirements, Uniform Guidance standards, and all applicable regulatory obligations. 1. Evaluation of Financial Management Capacity Since the 2023 audit, Management and the Board have begun a comprehensive review of the Empowered 4 Life Foundation’s current accounting and reporting structure. This assessment includes evaluating staffing levels, workload distribution, and the adequacy of existing financial oversight practices. The goal is to ensure that the Empowered 4 Life Foundation has the resources and expertise necessary to maintain strong financial stewardship. 2. Strengthening the Accounting and Reporting Function The Empowered 4 Life Foundation is exploring several options to enhance its financial management capacity, including: • Assigning dedicated personnel responsible for finance and accounting activities • Engaging qualified outsourced accounting support to supplement internal capacity • Reallocating administrative resources to ensure timely preparation of financial records, grant reports, and audit documentation These options are currently under Board review, and the Empowered 4 Life Foundation will implement the most effective combination of internal and external support to meet compliance requirements. 3. Establishment of a Structured Financial Closing and Reporting Calendar Management is developing a formal monthly and annual financial closing calendar aligned with grantor deadlines, Uniform Guidance requirements, and audit timelines. This calendar will outline key tasks, responsible parties, and due dates to ensure timely completion of all financial reporting obligations. 4. Implementation of Audit Documentation Procedures The Empowered 4 Life Foundation will implement procedures to ensure that all audit documentation is compiled, reviewed, and organized in advance of audit fieldwork. This includes establishing internal deadlines for preparing schedules, reconciliations, supporting documents, and grant compliance records. 5. Ongoing Monitoring and Improvement The Empowered 4 Life Foundation is committed to continuous improvement of its financial management systems. The Board and management will monitor the effectiveness of the enhanced accounting structure and make adjustments as needed to ensure ongoing compliance, accuracy, and operational efficiency. The Empowered 4 Life Foundation values the auditor’s guidance and will continue to strengthen its financial oversight practices to support transparency, accountability, and long term organizational sustainability. Personnel Responsible for the Implementation: Chief Executive Officer, Tonnie Turner Expected Date of Implementation: October 1, 2026
View Audit 410169
Finding 1228462 (2024-004)
Material Weakness 2024
City of Hyattsville
MD
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility § 200.213 § 200.303
The City will implement a new policy to verify vendors are not suspended or debarred.
The City will implement a new policy to verify vendors are not suspended or debarred.
View Audit 410113
Finding 1228458 (2024-008)
Material Weakness 2024
Sayre Health Center
PA
Subrecipient Monitoring Eligibility
Finding No. 2024-008: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will rec...
Finding No. 2024-008: Inadequate Documentation and Records for Application of Sliding Fee Discounts We have incorporated a policy that establishes the basis for the sliding fee policy to assure affordable access to care for uninsured and underinsured patients of the organization. The policy will recognize a “full discount” for individuals and families with annual incomes at or below 100% FPL with only nominal fees charged, three levels of discount between 100% and 200%, and no discounts for copays for individuals and families earning over 200% FPL. This policy will be in accordance with Section 330(k)(3)(G) of the PHS Act and 42 CFR Part 51c.303(f) and 42 CFR Part 51c.303(u) which are incorporated herewith. We will charge a nominal fee to individuals and families with annual incomes at or below 100% of the Federal poverty level (FPL). Patients whose incomes are above 100% and at or below 200% of the FPL will be charged according to our sliding fee scale based on income and family size. Discounts will be provided to patients with incomes up to 200% of the FPL for medical visits. Discounts will be provided to patients with incomes up to 250% of the FPL for family planning visits. Staff will assess patients’ incomes based upon a sliding fee scale and no patient will be denied care based upon their inability to pay. The organization also has a policy of non-discrimination in the delivery of health care as stated in its Patient Bill of Rights. Also, the Board of Directors define the income and family size, and has defined the family size to be all parents, minors or guardians that are financially responsible for the household. The tracking and documentation of sliding fees is now maintained with the deposit record of each fee received in the shared file for immediate availability and reference.
View Audit 410112
Finding 1228407 (2024-001)
Material Weakness 2024
Team Management 2000, Inc.
NJ
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in ac...
Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in accordance with the required deadlines. To address this, we will implement the following corrective actions: 1. Enhanced Internal Timeline: We will establish an internal deadline for audit-related documentation and review, allowing sufficient time for finalization before the official reporting deadline. 2. Increased Coordination: Management will work closely with auditors and key stakeholders throughout the audit process to ensure timely responses and resolution of outstanding items. 3. Resource Allocation: Additional internal resources will be dedicated to supporting the audit process, ensuring that necessary documentation and financial records are prepared in advance. 4. Regular Progress Monitoring: We will implement periodic check-ins during the audit period to track progress and address any potential delays proactively. We are confident that these measures will improve our ability to meet future reporting deadlines and enhance overall efficiency in the audit process.
View Audit 410086
Finding 1228245 (2024-004)
Material Weakness 2024
City of Nelsonville
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding Number: 2024-004 Planned Corrective Action: The City and Auditor’s office will implement internal controls to verify any and all vendors doing business with the city are not suspended or debarred. We will utilize information provided from sam.gov and verify if any exclusions apply. We will d...
Finding Number: 2024-004 Planned Corrective Action: The City and Auditor’s office will implement internal controls to verify any and all vendors doing business with the city are not suspended or debarred. We will utilize information provided from sam.gov and verify if any exclusions apply. We will document and keep records on if there are any material changes to any of our vendors’ status. Anticipated Completion Date: 12/31/2026 Responsible Contact Person: Brian Elkins, City Auditor
View Audit 409992
Finding 1228108 (2024-004)
Material Weakness 2024
Gfh Continental Homes LLC
ND
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
View Audit 409939
Finding 1228080 (2024-001)
Material Weakness 2024
City of North Bend
WA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
The City of North Bend acknowledges an invoice utilizing SLFRF funds, and paid to a national vendor, did not include an attached and time-stamped verification from SAM.gov, required to determine suspensions and debarments. This was an oversight of the invoice review process as required by the procur...
The City of North Bend acknowledges an invoice utilizing SLFRF funds, and paid to a national vendor, did not include an attached and time-stamped verification from SAM.gov, required to determine suspensions and debarments. This was an oversight of the invoice review process as required by the procurement regulations in 2 CFR 200. Presently, the Public Works staff, Contract Specialist, and Capital Staff Accountant ensure adherence to all applicable local, State, and federal procurement laws and regulations as provided in the Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and Treasury’s implementing regulations at 31 CFR Part 19, prohibiting recipients from entering contracts with or making payments to suspended or debarred parties. The city understands the significance of the finding and has taken steps to identify weaknesses in processes. The city engaged an independent CPA firm to conduct a thorough review of procedures to include checkpoint templates for significant requirements such as the review for suspension and debarment. Anticipated date to complete the corrective action: immediate
View Audit 409912
Finding 1228053 (2024-006)
Material Weakness 2024
COUNTY OF MAHASKA
MO
Reporting Subrecipient Monitoring § 200.303 § 200.328
Personnel Responsible for Corrective Action: Madison Garden, County Auditor Anticipated Completion Date: December 30, 2026 Corrective Action Plan: We will build a SEFA plan as well as establish a standard work for how federal grants should be handled when setting up accounts in our ERP system. This ...
Personnel Responsible for Corrective Action: Madison Garden, County Auditor Anticipated Completion Date: December 30, 2026 Corrective Action Plan: We will build a SEFA plan as well as establish a standard work for how federal grants should be handled when setting up accounts in our ERP system. This will help ensure the Auditor’s Office has proper tracking of federal funds and their guidelines.
View Audit 409897
Finding 1227906 (2024-012)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Subrecipient Monitoring Reporting
2024 – 012 – Inaccurate Aid Disbursement Record The Institution concurs with this finding. Arkansas Baptist College accepts the recommendation to strengthen its internal controls over Title IV disbursement reporting by implementing procedures to ensure Title IV disbursement reports are complete, acc...
2024 – 012 – Inaccurate Aid Disbursement Record The Institution concurs with this finding. Arkansas Baptist College accepts the recommendation to strengthen its internal controls over Title IV disbursement reporting by implementing procedures to ensure Title IV disbursement reports are complete, accurate, and reconciled to the institution's financial aid and student accounting records. Leadership will continue to work to enhance and utilize Jenzabar reports to reconcile Title IV disbursement activity to student billing records on a regular basis, investigate and resolve discrepancies prior to using the reports for reporting or audit purposes, maintain documentation supporting reconciliations, and require supervisory review of the reconciliation process. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227905 (2024-010)
Material Weakness 2024
Arkansas Baptist College
AR
Subrecipient Monitoring Reporting Student Financial Aid § 200.512
2024 – 010 – Late Submission of Audit Report The Institution concurs with this finding. With new leadership and administration, Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to completing and submitting the audit. Arkansas Baptist C...
2024 – 010 – Late Submission of Audit Report The Institution concurs with this finding. With new leadership and administration, Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to completing and submitting the audit. Arkansas Baptist College has a new CFO and controller. These measures will ensure stability and a timely audit.
View Audit 409803
Finding 1227902 (2024-005)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
2024 – 005 – Verification The Institution, Arkansas Baptist College, accepts the recommendation and will continue to work and strengthen its internal controls over the verification process by implementing procedures to ensure that all required verification documentation is obtained, reviewed, and re...
2024 – 005 – Verification The Institution, Arkansas Baptist College, accepts the recommendation and will continue to work and strengthen its internal controls over the verification process by implementing procedures to ensure that all required verification documentation is obtained, reviewed, and retained prior to disbursing Title IV financial assistance. Management will use Jenzabar to monitor students selected for verification, maintain complete verification files supporting all required verification procedures, and require an additional level of review to verify that the required documentation has been received and eligibility has been established before aid is awarded or disbursed. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227896 (2024-013)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Eligibility Subrecipient Monitoring
2024 – 013 – Annual Loan Limit / PLUS Denial The Institution concurs with this finding. Under new leadership, Arkansas Baptist College accepts the recommendation to strengthen its internal controls over the Federal Direct Loan awarding process by implementing procedures to ensure dependent students ...
2024 – 013 – Annual Loan Limit / PLUS Denial The Institution concurs with this finding. Under new leadership, Arkansas Baptist College accepts the recommendation to strengthen its internal controls over the Federal Direct Loan awarding process by implementing procedures to ensure dependent students are awarded additional Federal Direct Unsubsidized Loan funds only when they meet the eligibility requirements prescribed by federal regulations. Leadership will continue to utilize Jenzabar to identify students receiving additional unsubsidized loan funds, verify and retain documentation of Direct PLUS Loan denials or other qualifying exceptions before disbursement, establish system edits or manual review procedures to prevent awards from exceeding applicable annual loan limits, and require supervisory review of all additional unsubsidized loan awards prior to disbursement. Responsible Administrators: Director of Financial Aid Effective: Immediately and ongoing
View Audit 409803
Finding 1227894 (2024-011)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Subrecipient Monitoring Eligibility
2024 – 011 – Aggregate Loan Limits The Institution concurs with this finding and accepts the recommendation for leadership to implement immediate steps to ensure that students receive their loan funds as required by Title IV regulations. Responsible Administrators: Director of Financial Aid & Chief ...
2024 – 011 – Aggregate Loan Limits The Institution concurs with this finding and accepts the recommendation for leadership to implement immediate steps to ensure that students receive their loan funds as required by Title IV regulations. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227890 (2024-006)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Subrecipient Monitoring Special Tests & Provisions
2024 – 006 – Student Withdrawal Monitoring The Institution concurs with this finding. The College accepts the recommendation and will continue to enhance and strengthen its internal controls over the student withdrawal process by implementing procedures to ensure all student withdrawals are accurate...
2024 – 006 – Student Withdrawal Monitoring The Institution concurs with this finding. The College accepts the recommendation and will continue to enhance and strengthen its internal controls over the student withdrawal process by implementing procedures to ensure all student withdrawals are accurately identified, documented, and communicated in a timely manner between the Registrar's Office and the Financial Aid Office. The Institution will implement strong processes to reconcile withdrawal records maintained in Jenzabar with financial aid records on a regular basis, verify that all withdrawn students are evaluated for continued Title IV eligibility and Return of Title IV Funds requirements, and require supervisory review of the reconciliation process to ensure no withdrawn students are omitted from the withdrawal listing. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227889 (2024-004)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Special Tests & Provisions Subrecipient Monitoring
2024 - 004 - Student Credit Balance The Institution concurs with this finding. Arkansas Baptist College will review and adhere to its practices, policies, and procedures along with federal regulations as it relates to resolving credit balances. Arkansas Baptist College will resolve credit balances i...
2024 - 004 - Student Credit Balance The Institution concurs with this finding. Arkansas Baptist College will review and adhere to its practices, policies, and procedures along with federal regulations as it relates to resolving credit balances. Arkansas Baptist College will resolve credit balances in a timely manner within the 14-day period as defined in the Federal guidelines. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227888 (2024-003)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Subrecipient Monitoring Reporting
2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas...
2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas Baptist College will review, revise, and adhere to its practices, policies, and procedures along with federal guidelines as it relates to managing the COD system. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
Finding 1227886 (2024-009)
Material Weakness 2024
Arkansas Baptist College
AR
Student Financial Aid Eligibility Subrecipient Monitoring
2024 – 009 – Pell Grant Calculations The Institution concurs with this finding. Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. Arkansas Baptist College will return any ineligible Management funds acc...
2024 – 009 – Pell Grant Calculations The Institution concurs with this finding. Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to calculating and awarding Pell. Arkansas Baptist College will return any ineligible Management funds accordingly. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing
View Audit 409803
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