Corrective Action Plans

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We are working with our HUD field office to correct our VMS reporting. We are also working with our fee accountant and have switched our software to HAPPY so we can get better reporting.
We are working with our HUD field office to correct our VMS reporting. We are also working with our fee accountant and have switched our software to HAPPY so we can get better reporting.
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to en...
Management concurs with the finding. The Organization will strengthen grant management and financial oversight procedures by maintaining centralized grant files containing approved budgets, budget revisions, amendments, and supporting approvals. Additional review procedures will be established to ensure all budget modifications receive appropriate authorization and documentation is retained in accordance with federal grant requirements. The Finance Director will provide oversight of grant budgeting, compliance monitoring, and documentation controls to ensure consistency across all funding sources.
Management concurs with the finding and recognizes the importance of maintaining consistent documentation supporting compliance with federal procurement, suspension, and debarment requirements. While WRTP|BIG STEP has procedures in place intended to ensure that it is in compliance with procurement r...
Management concurs with the finding and recognizes the importance of maintaining consistent documentation supporting compliance with federal procurement, suspension, and debarment requirements. While WRTP|BIG STEP has procedures in place intended to ensure that it is in compliance with procurement requirements for federally funded activities, management acknowledges that documentation supporting those procedures was not maintained in a manner sufficient to satisfy audit requirements. During 2026, Management will establish standardized compliance checklists and procedures to ensure procurement requirements are being met. The planned hiring of a Finance Director will further strengthen oversight and accountability related to federal grant compliance and documentation requirements. The Finance Director will be responsible for overseeing grant financial management, federal and state grant compliance, implementation of internal controls, maintenance of supporting grant documentation, development and monitoring of compliance procedures, audit coordination, and ongoing verification that required documentation is maintained in accordance with federal regulations and Uniform Guidance requirements. Management believes these enhancements will strengthen internal controls over federal grant compliance and ensure adequate support is maintained for future audits.
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match...
Management acknowledges the need for appropriate segregation of duties and documented independent review of match calculations and supporting documentation. Management plans to establish written procedures that assign preparation, review, and approval responsibilities and require the completed match calculation and supporting records to be independently reviewed and approved by an individual who was not involved in their preparation before the match report is submitted.
Legal Services Corporation 09.744060 Basic Field Grant Grant Period: 1/1/2025 – 12/31/2025 Contract Number: 744060 U.S Department of Justice 16.575 Victims of Crime Act Grant Periods: 10/1/24-9/30/25 and 10/1/25 – 9/30/26 Contract Number: 4055105; 4055106 Supreme Court of Texas Basic Civil Legal Ser...
Legal Services Corporation 09.744060 Basic Field Grant Grant Period: 1/1/2025 – 12/31/2025 Contract Number: 744060 U.S Department of Justice 16.575 Victims of Crime Act Grant Periods: 10/1/24-9/30/25 and 10/1/25 – 9/30/26 Contract Number: 4055105; 4055106 Supreme Court of Texas Basic Civil Legal Services Program Grant Period: 9/1/2023 – 8/31/2026 Contract Number: 26030 2025-001 Internal Controls over Compliance - Allowable Activities and Costs – Payroll (Significant Deficiency) Recommendation: We recommend the Organization review its timekeeping policies and procedures to ensure time sheets are retained for all payroll transactions to support the allocation of compensation between cost objectives and that these are provided timely to the Director of Finance to reconcile the allocation of personnel costs charged on the time sheets to the budget estimates used to bill grantors. This should be done in conjunction with monthly or quarterly billings (or other determined regular interval), at fiscal year-end, and at the end of the grant year (if different from the Organization’s fiscal year). Corrective Action: • AVDA will revise and formally approve its written timekeeping and payroll-allocation procedures. Every employee whose compensation is charged in whole or in part to a grant must submit a complete and accurate timesheet for each pay period. • Timesheets will reflect actual activity and identify the appropriate program, grant, or cost objective. Budget estimates will not serve as final support for payroll charges unless permitted by the applicable award and reconciled to actual activity. • Each employee and the employee's supervisor will approve the timesheet by the established deadline. Finance will maintain an exception log for late, missing, incomplete, or corrected timesheets and will follow up before grant billing or reimbursement requests are finalized. • The Finance Department will complete and retain a payroll-compliance checklist for each pay period. Payroll costs lacking required support or approval will not be charged to a grant and will remain charged to unrestricted funds unless and until adequate documentation is obtained and reviewed. • The Director of Finance will update employee pay rates and grant allocations promptly after each compensation, funding, or assignment change. Finance will verify current pay rates before grant billing and will document the review. • At least monthly, the Director of Finance will reconcile payroll-allocation records to the payroll register and general ledger. The reconciliation will confirm that employee allocations do not exceed 100 percent, rates agree with actual payroll, charges are supported by approved timesheets, and charges do not exceed applicable grant budgets. • A reviewer who did not prepare the reconciliation will document review and approval. The CEO will document review of organizational payroll. Payroll information relating to the CEO will be reviewed under the Board-approved process for executive compensation and payroll oversight. • Management will provide and document training for employees, supervisors, and Finance personnel regarding timekeeping, payroll allocation, allowable-cost requirements, approvals, and record retention. • AVDA will maintain timesheets, approvals, payroll registers, reconciliations, exception logs, and supporting allocation records in a centralized electronic location consistent with federal and grant-specific retention requirements. Responsible Parties: - Lisa Mikosh, Director of Finance - Marcello Gonzalez, Bookkeeper - Maisha Colter, CEO Date to be Corrected: December 31, 2026
OCDC has implemented the following corrective actions: 1. Implement a secondary review control Eligibility determinations will include documented evidence of review, such as reviewer name/initials and date, to demonstrate that eligibility has been verified prior to or as part of the applicable claim...
OCDC has implemented the following corrective actions: 1. Implement a secondary review control Eligibility determinations will include documented evidence of review, such as reviewer name/initials and date, to demonstrate that eligibility has been verified prior to or as part of the applicable claiming process. 2. Reinforce Staff Training and Procedures Staff responsible for determining, reviewing, or maintaining CACFP eligibility will receive a refresher training on the procedures, documentation requirements, review responsibilities, and record retention expectations. 3. Conduct periodic monitoring Program leadership will periodically review a sample of eligibility files to confirm that required documentation is present, eligibility determinations are supported, and evidence of review is documented. Identified exceptions will be corrected promptly and recurring issues addressed through additional training or process improvements. Name(s) of the contact people responsible for correction action: Melissa Buxton, Chief Financial Officer and CACFP Program Leadership Plan completion date for corrective action plan: Corrective actions began in spring 2026 after OCDC self-identified the weakness. Initial corrective measures have been implemented, with periodic monitoring continuing as an ongoing internal control with training reinforcement completed by October 31, 2026.
Forth and Affiliate respectfully submits the following corrective action plan for the year ending December 31, 2025. Audit: January 1, 2025, to December 31, 2025. The findings from the schedule of findings and the questioned costs are discussed below. The finding is numbered according to the schedul...
Forth and Affiliate respectfully submits the following corrective action plan for the year ending December 31, 2025. Audit: January 1, 2025, to December 31, 2025. The findings from the schedule of findings and the questioned costs are discussed below. The finding is numbered according to the schedule. FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Energy, Conservation Research and Development Cluster 2025-001 Subrecipient Monitoring – Non-Compliance and Material Weakness in Internal Control Over Compliance (Partial Repeat of Finding 2024-002) Recommendation: Forth should strengthen its implementation and oversight of its existing subrecipient monitoring policy to ensure that the policy is consistently followed and applied prospectively to all applicable subrecipients. Specifically, Forth should: 1. Apply and document the required risk assessment for all subrecipients, including existing and previously engaged subrecipients, and establish procedures for periodic reassessment as appropriate; 2. Ensure that the results of each risk assessment are documented and used to determine the appropriate nature, timing, and extent of subrecipient monitoring; 3. Maintain complete and accurate documentation of subaward information and ongoing monitoring activities, including meetings, technical assistance, performance reviews, follow-up, and resolution of identified issues; and 4. Establish management review and other internal controls to verify that the subrecipient monitoring policy is consistently implemented, documented, and applied to all applicable federal subrecipients. Management should also perform a review of existing subrecipient files to identify and remediate instances where required risk assessments, monitoring documentation, or other award documentation were not completed in accordance with the established policy. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action Plan: We agree with the auditor's comments. Forth made meaningful improvements to subrecipient monitoring in FY2025, including establishing a documented monitoring policy, a risk assessment process for new subawards, and inclusion of required federal award information in subaward agreements. To fully resolve this finding, Forth will complete the following in FY2026: • Apply and document a formal risk assessment for all subrecipients with subaward agreements active during FY2026, including those previously engaged prior to the current risk assessment process - target completion December 31, 2026. • For subrecipients whose awards closed prior to FY2026, complete a lighter-touch closeout review confirming there are no open compliance issues or unresolved audit findings, so that all subrecipients affected by this finding are documented as addressed - target completion December 31, 2026. • Formalize a written process linking each subrecipient's risk assessment results to a defined monitoring plan - target completion December 31, 2026. • Implement a standard monitoring log/template to formally document ongoing monitoring activities for every subrecipient on a rolling basis - target completion December 31, 2026. • Establish a semi-annual management review to confirm the monitoring policy is being consistently applied across all subrecipients - first review by December 31, 2026. Name(s) of the contact people responsible for corrective action: Gina Avalos-Limardo, Senior Director of Finance & Operations and Aleda McMonagle, Senior Operations Associate Plan completion date for corrective action plan: December 31, 2026
CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costle...
CORRECTIVE ACTION PLAN-FINDING 2025-001 Finding Subject: WIC Special Supplemental Nutrition Program for Women, Infants, and Children – Suspension and Debarment Contact Persons Responsible for Corrective Action: Tiffany Costley and Tracy Smith Contact Phone Numbers and Email Addresses: Tiffany Costley: 317-346-4302 tcostley@johnsoncounty.in.gov Tracy Smith: 317-736-6628 tsmith@JohnsonCounty.in.gov Views of Responsible Officials: We agree with this current year’s audit finding, conclusions and recommendations. Description of Corrective Action Plan: As a result, we have requested lease agreement addendums for the leases in question. One of which has already been executed and the other is expected by August 21, 2026. Both will be kept in our contract files per the Indiana County records retention schedule. In addition to the aforementioned immediate corrective action, we have drafted a lease agreement addendum for suspension and debarment verification in compliance with 2 CFR 180.300 that is required for all county lease agreements effective immediately. This addendum will be kept in the County Attorney’s shared drive and will be added to the lease agreement checklist. Both efforts, in conjunction with the County’s already in effect ordinance covering federal procurement, will ensure no repeat findings. Anticipated Completion Date: The lease agreement addendums covering suspension and debarment have already been approved at the County Commissioners’ meeting on July 27, 2026, with complete execution expected by August 21, 2026. The required lease agreement addendum is effective immediately and is now available in the attorney shared drive.
ELIGIBILITY Recommendation: The County should implement additional procedures to ensure case file reviews are being performed on a regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sa...
ELIGIBILITY Recommendation: The County should implement additional procedures to ensure case file reviews are being performed on a regular basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Supervisor will sample and perform a quality review on a quarterly basis to ensure case workers are accurately assessing eligibility. Review will be documented. Supervisor will review at least one casefile for each caseworker per quarter and randomly pull additional cases from new caseworkers. Name of the contact person responsible for corrective action: Charlene Dale, Human Services Supervisor Planned completion date for corrective action plan: December 31, 2026
Finding 1238615 (2025-001)
Material Weakness 2025
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: W...
FINDING 2025-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lisa Clark/Benock Contact Phone Number and Email Address: 812-885-2502 lcbenock@knoxcounty.in.gov Views of Responsible for Corrective Action: We concur with the finding. Description of Corrective Action Plan: The annual reporting for fund 8950 – Coronavirus State and Local Fiscal Recovery Funds with the Treasury shall be reviewed by an independent accountant to verify that all the information is correct and reported per reporting compliance guidelines. In addition, the County Auditor will review the expenditures agree with the ledger. Anticipated Completion Date: April 30, 2027, the due date of the next annual reporting in 2027
Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the M...
Finding Number: 2025-003 Finding Title: Eligibility - MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the Medicaid program, will be reviewed and updated. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether documentation is sufficient, along with examples of acceptable support. At a minimum, required documentation will include: • Documentation verifying citizenship. • Examples of properly completed applications. • Reconciliation of the income verification in MAXIS and the documentation in the case file. • Reconciliation of the asset verification in MAXIS and the documentation in the case file. The Quality Assurance review process and Corrective Action Plan have been documented and communicated to provide guidance for new staff, serve as refresher training for existing staff, and ensure that appropriate actions are consistently followed. This documentation will be reviewed and revised as necessary to maintain compliance and consistency across the department. Supervisory review has been implemented for new hires. When issues are identified with current staff, enhanced review strategies and procedures will be applied to ensure required documentation is properly reviewed prior to case approval. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-002 Finding Title: Special Tests and Provisions – Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action P...
Finding Number: 2025-002 Finding Title: Special Tests and Provisions – Child Support Non-Cooperation Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality controls specific to the Child Support program, will be reviewed and updated. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether documentation is sufficient, along with examples of acceptable support. At a minimum, required documentation will include: • Documentation supporting non-cooperation. • Verification of sanction implementation and removal timelines. • Reviewing files for completeness. Supervisory review has been implemented for new hires. When issues are identified with current staff, enhanced review strategies and procedures will be applied to ensure required documentation is properly reviewed prior to case approval. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-001 Finding Title: Eligibility-MAXIS Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality control review che...
Finding Number: 2025-001 Finding Title: Eligibility-MAXIS Program: 93.558 Temporary Assistance for Needy Families Name of Contact Person Responsible for Corrective Action: Melody Santana-Marty – Controller Community Services and Supports Corrective Action Planned: Internal quality control review checklists, specific to each program area, will be reviewed and updated, and additional controls will be developed to ensure that required documentation is obtained and maintained. Department-wide communication to staff regarding the importance of complete and adequate supporting documentation in the case file prior to case approval has been implemented and will continue on an ongoing basis. This communication will include guidance on how to determine whether supporting documentation is sufficient, along with examples of acceptable documentation. At a minimum, required documentation will include: • Documentation verifying client eligibility for the key eligibility-determining factors. • Evidence of the verification process recorded in MAXIS. Supervisors will continue to conduct periodic reviews of case files to ensure that all required documentation is on file. In addition, supervisors will review the audited cases to look for any trends in errors with specific staff. Anticipated Completion Date: December 31, 2026
Finding Number: 2025-004 Finding Title: Procurement Program: 16.710 Public Safety Partnership and Community Policing Grants Name of Contact Person Responsible for Corrective Action: Daniel Palmer, Deputy Director, Emergency Communications Corrective Action Planned: Upon review, we determined that pr...
Finding Number: 2025-004 Finding Title: Procurement Program: 16.710 Public Safety Partnership and Community Policing Grants Name of Contact Person Responsible for Corrective Action: Daniel Palmer, Deputy Director, Emergency Communications Corrective Action Planned: Upon review, we determined that program staff did not confirm with Purchasing and Contracting at the county that the contract was acceptable under our procurement policies which would have caught the error. Three generators were purchased under this contract, and the total cost was significantly below the expected and budgeted amount. To prevent this issue from occurring in the future, Ramsey County is implementing the following corrective action: • If the COPS Office determines that the $273,011 purchase of generators needs to be refunded, Ramsey County is prepared to submit a Grant Award Modification (GAM) requesting to use those funds to purchase additional needed radios for Emergency Communications and Corrections. • Enhanced training: We will provide regular training for departments to cover procurement policies and internal review processes at the department level. Anticipated Completion Date: December 31, 2026
FINDING 2025-004 Finding Subject: Material Weakness Contact Person Responsible for Corrective Action: Heather Huff, Jason Copeland Contact Phone Number and Email Address: 812-273-1708/ jason.copeland@jeffersoncounty.in.gov 812-265- 8907 heather.huff@jeffersoncounty.in.gov Subject: Highway Planning a...
FINDING 2025-004 Finding Subject: Material Weakness Contact Person Responsible for Corrective Action: Heather Huff, Jason Copeland Contact Phone Number and Email Address: 812-273-1708/ jason.copeland@jeffersoncounty.in.gov 812-265- 8907 heather.huff@jeffersoncounty.in.gov Subject: Highway Planning and Construction – Internal Controls Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County Highway Department has implemented internal controls for the deficiencies identified. The department heads have begun reviewing and signing LPA Invoice Vouchers and Claim Invoices to ensure compliance with the grant requirements before submission into LOW software program by the Highway Dept Clerk. Anticipated Completion Date: The Completion Date will be 12-31-2026. Although the plan is implemented there will be some invoices in 2026 that were not signed. 2027 will be the first year this plan is implemented throughout.
Type of Finding: Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should formalize and consistently apply its review and approval controls over drawdown requests and grant reports. Management should review all submissions pri...
Type of Finding: Significant Deficiency in Internal Control Over Compliance – Cash Management and Reporting Recommendation: The Organization should formalize and consistently apply its review and approval controls over drawdown requests and grant reports. Management should review all submissions prior to filing and maintain documentation evidencing the review and approval performed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This finding is a repeat of prior-year finding 2024-002. The Organization implemented its documented review and approval process over federal drawdown requests in September 2025. As noted in the finding, the two drawdown requests without documented review were submitted prior to that implementation, and the remaining drawdown requests tested included documented review and approval. Building on the corrective action plan submitted for fiscal year 2024, the Organization has taken the following corrective actions: ● Beginning in September 2025, the Organization implemented a documented two-level review and approval process for all federal drawdown requests. The preparer compiles the supporting documentation, and the Operations Director reviews the request and provides written approval prior to submission. ● Documented management review and approval has been extended to ETA-9130 financial reports, which are reviewed and approved by the Operations Director prior to filing. ● The Organization's Cash Management Policy was formally updated, effective March 3, 2026, as part of the corrective action plan submitted to and approved by the U.S. Department of Labor. The policy requires written management approval prior to submission of any drawdown request, documented management review of ETA-9130 financial reports prior to filing, and retention of all approval evidence in the electronic grant file, memorializing the drawdown review procedures in practice since September 2025. ● No drawdown request or financial report is submitted until the Operations Director's written approval has been received and saved to the electronic grant file, so evidence of review and approval is retained for every submission. ● The Operations Director will conduct quarterly internal reviews to ensure this process is being followed. The drawdown review and approval process has been in practice since September 2025, and the review and approval requirements for drawdown requests and financial reports were formally documented in policy effective March 3, 2026. These controls continue to be monitored on an ongoing basis to prevent recurrence. Name(s) of contact person(s) responsible for corrective action: Cory Finley, Operations Director, with oversight by Brandi Jahnke, Chief Executive Officer Planned completion date for corrective action plan: Drawdown review and approval implemented in practice as of September 2025; review and approval requirements formalized in written policy effective March 3, 2026. The Operations Director will conduct quarterly internal reviews on an ongoing basis. If the U.S. Department of Labor has questions regarding this plan, please call Brandi Jahnke at (816) 520-4404.
Finding 1238587 (2025-003)
Material Weakness 2025
FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials...
FINDING 2025-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County did not enter into a contract with any vendor that is suspended or debarred. However, the County will develop better procedures to ensure that vendors are not suspended or debarred prior to signing the contract, when expanding federal funds. Appropriate documentation will be maintained to ensure compliance with suspension and debarment in the future. Anticipated Completion Date: December 31, 2026
Finding 1238586 (2025-002)
Material Weakness 2025
FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur wit...
FINDING 2025-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Burzynski Thaddeus Contact Phone Number and Email Address: 219-755-3200, burzytx@lakecountyin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The County filed each quarterly report with the federal government through the ARPA reporting portal every quarter and made sure it balanced. The County will develop and implement a proper system of internal controls and segregation of duties where a County employee verifies the work performed by the consultant. This will ensure accuracy and correctness of all quarterly P & E Reports. Anticipated Completion Date: December 31, 2026
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing Number 21.027) (G2022-09) Finding: ...
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (Assistance Listing Number 21.027) (G2022-09) Finding: 2025-002- Reporting and Procurement (Material Weakness and Material Non-Compliance) Management Response: Management will continue to strengthen its processes and internal controls to ensure that report of expenditures is reviewed by Finance prior to submission and only includes expenditures incurred in the period. In addition, Management will amend its procurement policy to ensure the policy includes the required regulations as outlined in the Code of Federal Regulations in relation to Federal Awards and that all relevant documentation will be retained. Christopher Caulfield, Assistant Vice President of Finance, will effectuate the corrective action plan, which will be completed by December 31, 2026. 973-754-2016
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036)...
Corrective Action Plan for the Calendar Year Ended December 31, 2025 In response to the finding from the Federal Single Audit for the fiscal year ended December 31, 2025. Major Program: COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters (Assistance Listing Number 97.036) (4488DR-NJ 734668; 4488DR-NJ 734675; 4488DR-NJ 736923) Finding: 2025-001 – Activities Allowed or Unallowed and Allowable Costs/Cost Principles (Material Weakness and Material Non-Compliance) Management Response: The System will strengthen its grant management and monitoring controls to ensure COVID 19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) (Disaster Grants) -funded expenditures are appropriately identified, tracked, and reconciled to insurance recoveries and other sources of disaster-related funding. Management will implement obligation-level tracking and periodic reconciliation procedures to identify applicable credits and potential duplication of benefits before submitting or retaining Federal reimbursement. The System will also formalize policies and procedures governing Disaster Grant administration, enhance communication among departments responsible for disaster-related funding, and provide training to personnel involved in grant management activities to support ongoing compliance with applicable Federal requirements. Christopher Caulfield, Assistant Vice President of Finance, will effectuate the corrective action plan, which is anticipated to be completed by December 31, 2026. caulfieldc@sjhmc.org 973-754-2016
The ARC of Delaware will review the balance of project residual receipt accounts as part of thePRAC renewal process in order to ensure that balances that should be remitted back to HUD areappropriately returned.
The ARC of Delaware will review the balance of project residual receipt accounts as part of thePRAC renewal process in order to ensure that balances that should be remitted back to HUD areappropriately returned.
INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of T...
INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2025 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended the Transit Board designate qualified personnel for conducting the quarterly reporting review. The review should be performed and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to evaluate their internal staff capacity to determine if an internal control policy over cash management and other areas is beneficial. Name of the contact person responsible for corrective action: Kathy Schultz, Executive Director Planned completion date for corrective action plan: June 30, 2027
FINDING 2025-003 Finding Subject: Water and Waste disposal Systems for Rural Communities – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Timothy Detrick Contact Phone Number and Email Address: 765-754-7285 treasurer@townoffrankton.in.gov Views of Responsibl...
FINDING 2025-003 Finding Subject: Water and Waste disposal Systems for Rural Communities – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Timothy Detrick Contact Phone Number and Email Address: 765-754-7285 treasurer@townoffrankton.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town began maintaining a capital asset listing during the audit period. SBOA provided clarification on the required components of the listing and helped ensure we understood which items should be included. As I am still relatively new to the position, I have been learning the proper requirements and classifications. I am now familiar with all required fields and have updated the capital asset listing accordingly. Anticipated Completion Date: September 2026 INDIANA
FINDING 2025-002 Finding Subject: Economic Development Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy McGinnis Contact Phone Number and Email Address: tmcginnis@richmondindiana.gov 765-983-7222 Views of Responsible Officials: We concur with the finding. Description of Co...
FINDING 2025-002 Finding Subject: Economic Development Cluster - Reporting Contact Person Responsible for Corrective Action: Tracy McGinnis Contact Phone Number and Email Address: tmcginnis@richmondindiana.gov 765-983-7222 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that the preparation and review internal controls process has been changed will be followed and thoroughly documented to detect and prevent material misstatements to the Revolving Loan Fund (RLF) reports. Anticipated Completion Date: The Controller and Deputy Controller and will review all current and past due reports and uploads to the appropriate site. The corrective action will take place immediately (Sept 2026). Note: the monthly reports are completed with each monthly receipts and closeouts and future reporting of the ED-209 will be processed and uploaded by the Deputy Controller bi-annually.
Finding Number: 2025-03 Condition: For one of twenty-five participants selected for testing, the Association did not provide formal documentation demonstrating the participant’s eligibility for the program was determined in accordance with applicable program requirements. Planned Corrective Action: ...
Finding Number: 2025-03 Condition: For one of twenty-five participants selected for testing, the Association did not provide formal documentation demonstrating the participant’s eligibility for the program was determined in accordance with applicable program requirements. Planned Corrective Action: The Godman Guild Association has strengthened its existing eligibility documentation process by implementing an additional review to confirm that all required eligibility forms are complete, accurate, and retained for federally funded participants. The Enrollment Team, which manages the eligibility process at intake, is responsible for completing this review and ensuring required documentation is obtained and maintained. The Association will also conduct periodic reviews of participant files to identify and address any missing or incomplete documentation. Contact Person Responsible for Corrective Action: Solonas Karoulla, Chief Advancement Officer, solo.karoulla@godmanguild.org Completion Date: September 30, 2026
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