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Corrective Action Plans

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Finding 571149 (2023-002)
Material Weakness 2023
Aging Projects, Inc.
KS
Procedures have been established and implemented to insist controls are in place and being followed to avoid risk of error and /or fraud. Management will make sure all disbursements are properly approved and maintain correct documentation.
Procedures have been established and implemented to insist controls are in place and being followed to avoid risk of error and /or fraud. Management will make sure all disbursements are properly approved and maintain correct documentation.
View Audit 362074
Finding 571147 (2023-001)
Material Weakness 2023
Aging Projects, Inc.
KS
Internal Control / Segregation of Duties
The size of the Organization prohibits hiring additional personnel. Duties have always been segregated where possible and currently another staff person is being trained in recording and summarizing transactions to further break out duties. The Board of Directors is involved where possible.
The size of the Organization prohibits hiring additional personnel. Duties have always been segregated where possible and currently another staff person is being trained in recording and summarizing transactions to further break out duties. The Board of Directors is involved where possible.
View Audit 362074
Finding 571140 (2023-001)
Material Weakness 2023
Puget Sound Regional Fire Authority
WA
Allowable Costs / Cost Principles Subrecipient Monitoring
Finding caption: The Authority did not have adequate internal controls for ensuring compliance with federal maintenance of effort requirements. Name, address, and telephone of Authority contact person: Rina Yu, Senior Accountant 20811 84th Avenue South, Suite 110 Kent WA 98032 253-856-4303 Correct...
Finding caption: The Authority did not have adequate internal controls for ensuring compliance with federal maintenance of effort requirements. Name, address, and telephone of Authority contact person: Rina Yu, Senior Accountant 20811 84th Avenue South, Suite 110 Kent WA 98032 253-856-4303 Corrective action the auditee plans to take in response to the finding: General Response: Puget Sound Fire respectfully disagrees with the Auditor's decision to elevate the two issues identified below to the level of a finding. Puget Sound Fire believes it substantially complied with the MOE and other grant requirements identified in issue 1 and worked closely with the granting agency, FEMA, to comply with all grant requirements. Based on the specific responses below, and Puget Sound Fire's good faith and reasonable efforts to cooperate and comply with the grant requirements, we respectfully request that the items be addressed in a management letter rather than a finding. Issue 1: Maintenance of Effort Puget Sound Fire respectfully disagrees with the Auditor's proposed finding. Puget Sound Fire did maintain and document the Maintenance of Effort attestation as described in the AFG grant's Notice of Funding Opportunity and followed best practices for tracking fiscal budget information as previously prescribed by SAO personnel. Puget Sound Fire's compliance is demonstrated in the 3-year budget history within the grant application/contract itself and Puget Sound Fi re provided SAO support Maintenance of Effort calculations for the years the grant was awarded. Puget Sound Fire Puget Sound Fire's governing board also approved budget increases year over year for the duration of the grant that exceeded the 80% average requirement. There is no 2 CFR Part 200 guidance on MOE other than what is included in the NOFO, and as an attestation, and the 3-year budget history was acceptable by FEMA, the grantor. Additionally, a finding is not warranted as following receipt of the same finding for the 2021 audit Puget Sound Fire adopted the SA O's feedback and has been following that guidance since then. Basing a finding for the current audit for actions that have been corrected pursuant to a prior audit is unreasonable. Puget Sound Fire complied with the MOE requirements following the 2021 finding and has no ability to go back to 2021 and change the past. Puget Sound Fire also notes that Puget Sound Fire's MOE efforts were reviewed, approved and monitored by FEMA, the grantor without issue. Puget Sound Fire has worked with and will continue to work with the grantor moving forward to implement best practices in calculating and maintaining MOE. AFG NOFO Statement - Maintenance of Effort A maintenance of effort is required under this program for all recipients, unless modified by a waiver, subject to waiver eligibility.An applicant seeking an award under this NOFO shall agree to maintain during the term of the grant, the applicant's aggregate expenditures relating to the activities allowable under this NOFO at not less than 80 percent of the average amount of such expenditures in the two fiscal years preceding the fiscal year in which the grant award is received. For more information on waiver eligibility, please see Appendix C-Award Administration Information, Section I. Economic Hardship Waivers of Cost Share and Maintenance of Effort Requirements for the FP&S Grant Program for more information. Anticipated date to complete the corrective action: Puget Sound Fire thanks the Washington State Auditor's Office for its thorough review of fiscal years 2021 through 2023. We are committed to implementing the recommended corrective actions, enhancing our internal controls, and addressing all identified deficiencies. Corrective actions for the three issues identified by the SAO have been initiated and will be fully implemented by January 1, 2026. Issue 1: Maintenance of Effort (MOE) Puget Sound Fire currently maintains and documents the MOE attestation in accordance with applicable Federal Notices of Funding Opportunities. To further improve compliance, we will work directly with our grantors to ensure MOE calculations align with best practices and updated guidance. This action will be completed by January 1, 2026.
View Audit 362049
Finding 571126 (2023-002)
Material Weakness 2023
City of Sammamish
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of City contact person: Vicky Carlsen, Director of Finance 801 228th Avenue SE Sammamish, WA 98075 (425) 295-...
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of City contact person: Vicky Carlsen, Director of Finance 801 228th Avenue SE Sammamish, WA 98075 (425) 295-0590 Corrective action the auditee plans to take in response to the finding: The City has implemented process changes that requires project managers to forward appropriate wage documentation to Finance along with invoices for payment. Finance is able to verify the wage document prior to issuing payment for invoices. Anticipated date to complete the corrective action: Already implemented
View Audit 362012
Finding 570977 (2023-004)
Material Weakness 2023
Yazoo County School District
MS
Cash Management Reporting
We will implement policies or procedures to ensure requests for reimbursement are made only after an eligible expenditure has been incurred.
We will implement policies or procedures to ensure requests for reimbursement are made only after an eligible expenditure has been incurred.
View Audit 361901
Finding 570976 (2023-003)
Material Weakness 2023
Yazoo County School District
MS
Allowable Costs / Cost Principles Reporting
We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and safeguarding of assets.
We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and safeguarding of assets.
View Audit 361901
Finding 570975 (2023-002)
Significant Deficiency 2023
Yazoo County School District
MS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal purchasing requirements.
We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability, including compliance with state and federal purchasing requirements.
View Audit 361901
YWCA New Hampshire
NH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430
Description of Finding: Payroll charges for grants were based on a percentage of time reported by employees. The percentage was based on management’s decision and set when budgeting and not based on actual hours worked. There was not sufficient documentation to provide the basis for an appropriate a...
Description of Finding: Payroll charges for grants were based on a percentage of time reported by employees. The percentage was based on management’s decision and set when budgeting and not based on actual hours worked. There was not sufficient documentation to provide the basis for an appropriate allocation of payroll charges to the federal program. Planned Corrective Action: To ensure accurate payroll allocation to federal programs, YWCA New Hampshire will implement the following: 1. Time and Effort Reporting: Implement a time and effort reporting system by August 31, 2025, requiring employees to track actual hours worked on grant-funded activities weekly. 2. Policy Update: Revise the Payroll Allocation Policy to mandate that payroll charges to grants be based on actual hours worked, supported by time and effort reports. 3. Training: Train all grant-funded employees and supervisors on the time and effort reporting system by September 15, 2025. 4. Certification Process: Require employees and supervisors to certify time and effort reports monthly, with certifications retained for audit purposes. 36 5. Monitoring: The Finance Manager will review time and effort reports quarterly to ensure accurate allocation, with findings reported to the Executive Director. Responsible Party: Finance Manager, overseen by Caroline Catlender, Executive Director Anticipated Completion Date: September 30, 2025
View Audit 361880 Questioned Costs: $1
YWCA New Hampshire
NH
Questioned Costs Cash Management HUD Housing Programs
Description of Finding: A payment made for food for an event was submitted for reimbursement under the VOCA program, and VOCA specifically prohibits the use of federal funds for food and beverages for conferences. Planned Corrective Action: The organization has ceased offering the services related t...
Description of Finding: A payment made for food for an event was submitted for reimbursement under the VOCA program, and VOCA specifically prohibits the use of federal funds for food and beverages for conferences. Planned Corrective Action: The organization has ceased offering the services related to the VOCA grant. That being said, the organization will implement a policy that will prevent unallowed costs under the VOCA program or a similar program by implementing the following: 1. Policy Update: Revise the Grant Compliance Policy to include a clear list of unallowed costs under VOCA and other federal programs, with specific reference to food and beverage restrictions. 2. Pre-Approval Process: Require all VOCA-related expenses to be pre-approved by the Grant Manager, who will verify compliance with VOCA guidelines. 3. Training: Conduct training for all staff involved in VOCA program spending on allowable and unallowed costs by June 30, 2025. 4. Repayment: Reimburse the VOCA program for the unallowed food expense from nonfederal funds by June 15, 2025, and document the transaction. 5. Monitoring: The Grant Manager will perform quarterly reviews of VOCA expenditures to ensure compliance, with results reported to the Executive Director. Responsible Party: Grant Manager, overseen by Caroline Catlender, Executive Director Anticipated Completion Date: July 15, 2025
View Audit 361880 Questioned Costs: $1
YWCA New Hampshire
NH
Questioned Costs Cash Management Reporting § 200.328 § 200.329
Description of Finding: The monthly narrative reports and beneficiary reports required to be submitted under the CDBG program were unable to be located, and therefore it cannot be determined if the reports were at all submitted as required. Planned Corrective Action: The organization has ceased offe...
Description of Finding: The monthly narrative reports and beneficiary reports required to be submitted under the CDBG program were unable to be located, and therefore it cannot be determined if the reports were at all submitted as required. Planned Corrective Action: The organization has ceased offering the services related to this grant. That being said, the organization will ensure timely and accurate report filing for all the grant programs that they participate in going forward. The YWCA New Hampshire will implement the following: 1. Report Tracking System: Develop a centralized report tracking system by July 15, 2025, to log all required reports, submission dates, and confirmation of receipt. 2. Standard Operating Procedures (SOPs): Create SOPs for report preparation and submission, specifying responsible staff, deadlines, and documentation requirements. 3. Training: Train program staff on the SOPs and tracking system by July 31, 2025. 4. Backup Documentation: Store all reports and submission confirmations in a secure digital repository, accessible for audits. 5. Monthly Compliance Checks: The Program Manager will review the tracking system monthly to ensure all reports are submitted on time, with findings reported to the Executive Director. Responsible Party: Program Manager, overseen by Caroline Catlender, Executive Director Anticipated Completion Date: August 15, 2025
View Audit 361880 Questioned Costs: $1
Finding 570915 (2023-002)
Significant Deficiency 2023
YWCA New Hampshire
NH
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Description of Finding: Payroll documentation was found to be inadequate, as there were missing approved pay rates, lack of supporting documentation for stipends and differentials paid, and timecards submitted which were not approved, mathematically incorrect, and/or which did not agree to the payro...
Description of Finding: Payroll documentation was found to be inadequate, as there were missing approved pay rates, lack of supporting documentation for stipends and differentials paid, and timecards submitted which were not approved, mathematically incorrect, and/or which did not agree to the payroll paid. Planned Corrective Action: To strengthen internal controls over payroll, YWCA New Hampshire will implement the following: 1. Payroll Policy Revision: Update the Payroll Policy to require documented approval of pay rates, stipends, and differentials, with all documentation retained in employee files. 34 2. Timecard Approval Process: Implement an electronic timekeeping system by July 31, 2025, requiring supervisor approval of timecards before payroll processing. The system will flag mathematical errors and discrepancies. 3. Training: Provide training for supervisors and payroll staff on the new timekeeping system and documentation requirements by August 15, 2025. 4. Reconciliation Process: The Payroll Coordinator will perform a monthly reconciliation of timecards against payroll records, with discrepancies investigated and resolved before finalizing payroll. 5. Audit Checks: The CFO will conduct quarterly audits of payroll records to ensure compliance with the updated policy, with results reported to the Executive Director. Responsible Party: Payroll Coordinator and Finance Manager, overseen by Caroline Catlender, Executive Director Anticipated Completion Date: August 15, 2025
View Audit 361880 Questioned Costs: $1
Finding 570914 (2023-001)
Significant Deficiency 2023
YWCA New Hampshire
NH
Questioned Costs Allowable Costs / Cost Principles § 200.403
Description of Finding: A disbursement made to a vendor was not supported with adequate documentation to support the payment that was made. Planned Corrective Action: To address the lack of adequate documentation for vendor disbursements, YWCA New Hampshire will implement the following measures: 1. ...
Description of Finding: A disbursement made to a vendor was not supported with adequate documentation to support the payment that was made. Planned Corrective Action: To address the lack of adequate documentation for vendor disbursements, YWCA New Hampshire will implement the following measures: 1. Policy Update: Revise the Financial Management Policy to mandate that all disbursements require supporting documentation, including invoices, purchase orders, and approval signatures, before processing. 2. Training: Conduct mandatory training for all staff involved in procurement and payment processes on proper documentation requirements by June 30, 2025. 3. Internal Review Process: Establish a pre-payment review checklist to be completed by the Finance Manager to ensure all required documentation is present. 4. Document Retention: Implement a digital filing system, through Bill.com, to store and organize all disbursement-related documents, ensuring easy retrieval for audits. 5. Monitoring: The CFO will conduct monthly reviews of a sample of disbursements to verify compliance, with findings reported to the Executive Director. Responsible Party: Finance Manager, overseen by Caroline Catlender, Executive Director Anticipated Completion Date: July 31, 2025
View Audit 361880 Questioned Costs: $1
Finding 570896 (2023-001)
Material Weakness 2023
Local Redevelopment Authority of the Lands and Facilities of Naval Station Roosevelt Roads
PR
Procurement, Suspension & Debarment Reporting Matching / Level of Effort / Earmarking § 200.512
2023-001 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2022, and 2023. Management’s Response: Starting in FY 2024-2025, the Fi...
2023-001 Late Single Audit Submissions Category: Material weakness in Internal Control and Material Noncompliance Condition: The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2022, and 2023. Management’s Response: Starting in FY 2024-2025, the Finance Department will maintain detailed records of all payments made, deposits received, and the reimbursement and transfer processes. This approach ensures that all reports are completed in a timely manner. To strengthen internal control over accounts, disbursements, and fund entries, the LRA’s Finance Department will hire additional personnel. These new team members are responsible for updating and managing accounting records. Together, they have established a strict timeline for completing important tasks to ensure a clear and concise flow of funds. The workloads will be divided among the team, with specific responsibilities assigned for Accounts Receivable, Accounts Payable, Bank Reconciliation, and Bookkeeping. Some responsibilities are interlinked, allowing team members to support one another in the event of absence or the need for assistance and providing documents to the external audits for the Single Audits. Person in charge: Juan C. Rodriguez Rivera Accounting Official 787-705-7188 Juan.rodriguez@lra.pr.gov Implementation Date: FY 2024-2025
View Audit 361832
Finding 570871 (2023-002)
Significant Deficiency 2023
Human Services Alliance of Greater Prince William
VA
Subrecipient Monitoring
The Alliance did monitor the subrecipients, but the documentation was not properly saved. This policy has since been revised to save the monitoring documentation to the grant management sof tware.
The Alliance did monitor the subrecipients, but the documentation was not properly saved. This policy has since been revised to save the monitoring documentation to the grant management sof tware.
View Audit 361801
Finding 570870 (2023-001)
Significant Deficiency 2023
Human Services Alliance of Greater Prince William
VA
Allowable Costs / Cost Principles
The Alliance documented the ARPA designated hours per employee and made adjustments where needed to allocate money away f rom ARPA funds when those were not reported. This process will be documented and all data and calculations supporting the allocations will be retained.
The Alliance documented the ARPA designated hours per employee and made adjustments where needed to allocate money away f rom ARPA funds when those were not reported. This process will be documented and all data and calculations supporting the allocations will be retained.
View Audit 361801
Finding 570865 (2023-004)
Significant Deficiency 2023
Rural Alabama Prevention Center, Inc.
AL
The Organization filed the single audit on July 2, 2025, and addressed procedures on reporting to ensure timely reporting going forward.
The Organization filed the single audit on July 2, 2025, and addressed procedures on reporting to ensure timely reporting going forward.
View Audit 361791
Finding 570864 (2023-003)
Significant Deficiency 2023
Rural Alabama Prevention Center, Inc.
AL
Reporting
The Organization is aware of the error. The $28,679 was disbursed immediately subsequent to year end. The Organization has hired an additional accountant which will help the timeliness of payments.
The Organization is aware of the error. The $28,679 was disbursed immediately subsequent to year end. The Organization has hired an additional accountant which will help the timeliness of payments.
View Audit 361791
Finding 570863 (2023-002)
Significant Deficiency 2023
Rural Alabama Prevention Center, Inc.
AL
The Organization is aware of the error made and is seeking reimbursement for overpayment. The Organization has hired an additional accountant which will alleviate overpayment issue.
The Organization is aware of the error made and is seeking reimbursement for overpayment. The Organization has hired an additional accountant which will alleviate overpayment issue.
View Audit 361791
Finding 570834 (2023-004)
Significant Deficiency 2023
Folsom Cordova Community Partnership
CA
Cash Management Period of Performance Reporting
The organization agrees with the finding. The organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants. Completed in FY2023-2024
The organization agrees with the finding. The organization will implement a method to ensure accrued vacation is appropriately adjusted and vacation costs are accurately recorded and allocated to grants. Completed in FY2023-2024
View Audit 361764
Finding 570825 (2023-003)
Significant Deficiency 2023
Folsom Cordova Community Partnership
CA
Reporting Significant Deficiency
The organization agrees with the finding. Now that the organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.
The organization agrees with the finding. Now that the organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.
View Audit 361764
Finding 570816 (2023-002)
Significant Deficiency 2023
Folsom Cordova Community Partnership
CA
Reporting
Response: The organization agrees with the finding. For fiscal year ending June 30, 2024, FCCP will create and implement a process for sending confirmation requests to grantors of federal funds to verify the federal funds and Assistance Listing Number.
Response: The organization agrees with the finding. For fiscal year ending June 30, 2024, FCCP will create and implement a process for sending confirmation requests to grantors of federal funds to verify the federal funds and Assistance Listing Number.
View Audit 361764
Finding 570793 (2023-003)
Significant Deficiency 2023
Palmetto Aids Life Support Services, Inc.
SC
Procurement, Suspension & Debarment
PALSS began correcting its procurement policies in FY 2025 to include sole source procurement and the need to have only one quote for purchases under $10,000. Purchases above $10,000 will need three quotes.
PALSS began correcting its procurement policies in FY 2025 to include sole source procurement and the need to have only one quote for purchases under $10,000. Purchases above $10,000 will need three quotes.
View Audit 361750
Finding 570791 (2023-002)
Material Weakness 2023
Palmetto Aids Life Support Services, Inc.
SC
Procurement, Suspension & Debarment
PALSS cunently has a procurement policy that was updated in 2024. In our updated policy, purchases below $10,000 only need one quote. Purchases above $10,000 will need three quotes. This policy also follows our state procurement guidelines.
PALSS cunently has a procurement policy that was updated in 2024. In our updated policy, purchases below $10,000 only need one quote. Purchases above $10,000 will need three quotes. This policy also follows our state procurement guidelines.
View Audit 361750
Finding 570790 (2023-002)
Material Weakness 2023
Social & Environmental Entrepreneurs, Inc.
CA
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Views of responsible officials and planned corrective actions: Management acknowledges the omission of the federally contract from the auditee’s prepared SEFA. Management is committed to properly preparing the SEFA, and to address this oversight, management will identify trainings for accounting p...
Views of responsible officials and planned corrective actions: Management acknowledges the omission of the federally contract from the auditee’s prepared SEFA. Management is committed to properly preparing the SEFA, and to address this oversight, management will identify trainings for accounting personnel related to SEFA reporting and for those reviewing the schedule, to ensure its accuracy.
View Audit 361731
Finding 570789 (2023-003)
Material Weakness 2023
Social & Environmental Entrepreneurs, Inc.
CA
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Views of responsible officials and planned corrective actions: Management acknowledges the oversight in not utilizing timecards for salaried employees whose compensation is charged to federal contracts. To strengthen internal controls and ensure compliance with applicable federal regulations, manage...
Views of responsible officials and planned corrective actions: Management acknowledges the oversight in not utilizing timecards for salaried employees whose compensation is charged to federal contracts. To strengthen internal controls and ensure compliance with applicable federal regulations, management is committed to implementing corrective measures. As part of this effort, management will update existing policies and procedures, and will identify and provide targeted training for accounting personnel responsible for allocating salary charges to federal contracts.
View Audit 361731 Questioned Costs: $1
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