Corrective Action Plans

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CORRECTIVE ACTION PLAN (Concerning Finding 2025-001) Contact Person Responsible for Corrective Action: Bruce Haggerty, Finance Director Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address finding 2025- 001: I attended Procurement Training (through Housi...
CORRECTIVE ACTION PLAN (Concerning Finding 2025-001) Contact Person Responsible for Corrective Action: Bruce Haggerty, Finance Director Corrective Action: The Houlton Band of Maliseet Indians will take the following actions to address finding 2025- 001: I attended Procurement Training (through Housing and Urban Development) on September 2-3, 2026. HBMI is in the process of updating our Procurement Policy to meet current federal standards. HBMI is also in the process of creating a checklist based on our Procurement Policy to help with assessing the applicable rules during each procurement. Staff will be educated on the new Procurement Policy and Procurement Checklist. Anticipated Completion Date: 9/30/2026
2025-003 – WRITTEN POLICIES AND PROCEDURES REQUIRED BY THE UNIFORM GUIDANCE (REPEAT) Corrective Action Plan: Management developed written policies and procedures related to federal awards, which were formally adopted by the City Council at the June 18, 2025 Council meeting. Responsible Party(ies): •...
2025-003 – WRITTEN POLICIES AND PROCEDURES REQUIRED BY THE UNIFORM GUIDANCE (REPEAT) Corrective Action Plan: Management developed written policies and procedures related to federal awards, which were formally adopted by the City Council at the June 18, 2025 Council meeting. Responsible Party(ies): • City Council • City Manager • Deputy City Manager / Finance Director Anticipated Completion Date: June 18, 2025.
ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Dep...
ALLOWABLE ACTIVITIES Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP and 2505MN5ADM Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement control procedures to ensure Income Maintenance Random Moment Study (IMRMS) and Social Services Time Study (SSTS) listings are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and implement changes as needed to ensure going forward that the IMRMS and SSTS listings are accurate. Name of the contact person responsible for corrective action plan: Chera Sevcik, Human Services Executive Director Planned completion date for corrective action plan: December 31, 2026
August 31, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2025. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fis...
August 31, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2025. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fiscal year ending June 30, 2025. The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT: 2025-001 Material Weakness: Adjusting Journal Entries. Recommendation: The accounts of the organization should be reviewed each reporting period to ensure balances are reported in accordance with accrual basis accounting principles generally accepted in the United States of America (U.S. GAAP). Action Taken: Airport management will ensure accounts are reviewed each reporting period to ensure balances are reported in accordance with U.S. GAAP. FINDINGS – FEDERAL AWARD PROGRAM AUDIT: DEPARTMENT OF TRANSPORTATION - 2025-002 Airport Improvement Program – 20.106. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Action Taken: Airport management will ensure the data collection form is submitted to the FAC timely. If the Federal Aviation Administration has questions regarding this plan, please call Susan Harmon at 270-842-1101.
FINDING NO. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: S...
FINDING NO. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: Staff training has been provided to ensure that annual reviews of the tenant utility allowances are performed. If the audit Oversight Agency has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florid...
Oversight Agency for Audit, Mermentau Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should make sufficient monthly deposits to the escrow account in a timely manner. Action Taken: We are researching the underfunding and will ensure the escrow accounts are fully funded on a monthly basis. New procedures have been implemented to review the deposits each month to ensure amounts are proper.
Internal control deficiency and noncompliance over procurement. Banner has a policy for the procurement of federally funded goods and services that fully complies with the Uniform Guidance standards, prescribed by the Office of Management and Budget, for managing federal awards. This policy was not ...
Internal control deficiency and noncompliance over procurement. Banner has a policy for the procurement of federally funded goods and services that fully complies with the Uniform Guidance standards, prescribed by the Office of Management and Budget, for managing federal awards. This policy was not followed when evaluating and selecting the general contractor for a Wyoming Medical Center construction project that was being partially funded (~25%) with federal funds. Specifically, proposals were not obtained through public advertising. The costs charged to the program were for allowable activities; however, the procurement was not conducted in accordance with federal procurement requirements. To ensure all protocols and controls are followed in compliance with Uniform Guidance standards, Banner will implement a process to notify all appropriate parties when federal funds are received or granted and provide education to key constituents on Uniform Guidance standards. Additionally, formal documentation supporting the rationale for selecting general contractors will be enhanced. Since this project is ongoing into 2026, this will be a duplicate finding on the 2026 Uniform Guidance audit. Contact: Elizabeth Montemayor, Chief Financial Officer – Banner Research Expected completion date: December 31, 2026
Responsible Individual Esther Gwilly Corrective Action Plan The Greening of Detroit will implement procedures to ensure that annual checks and reviews for suspension and debarment of vendors are being formally documented. The Finance Director will continue to review prior year active vendors at the ...
Responsible Individual Esther Gwilly Corrective Action Plan The Greening of Detroit will implement procedures to ensure that annual checks and reviews for suspension and debarment of vendors are being formally documented. The Finance Director will continue to review prior year active vendors at the beginning of each year and log all necessary information needed to proof that all vendors are checked annually. This log will be reviewed regularily by the Vice President for Development, and approved by the President of the organization at the end of the fiscal year. This will help ensure that TGOD is not only doing its due diligence to check vendors on the SAM.GOV yearly, but can provide the necessary documentation to proof its process of verification. Management's Response The Greening of Detroit Concord with finding. The policy is to review previously active vendors throughout the year on the SAM.GOV website. We only log the first time vendor is checked and do not document the annual review process. This policy will be updated to log all reviews and new vendor checks. Anticipated Completion Date December 31, 2026.
Finding 1229581 (2025-004)
Material Weakness 2025
Timely communication and coordination regarding Federal award activity and applicable compliance requirements to ensure required reporting is completed within applicable timeframe.
Timely communication and coordination regarding Federal award activity and applicable compliance requirements to ensure required reporting is completed within applicable timeframe.
Finding 1229580 (2025-003)
Material Weakness 2025
The Sheriff will discuss with the administrative staff to develop policies to ensure timely and accurate remittances to the Treasurer’s office.
The Sheriff will discuss with the administrative staff to develop policies to ensure timely and accurate remittances to the Treasurer’s office.
Finding 1229579 (2025-002)
Material Weakness 2025
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
The County has discussed the finding but must consider the cost of adequate segregation of duties when determining the use of tax money.
Finding 1229578 (2025-001)
Material Weakness 2025
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
The County has discussed the finding but must consider the cost of professional resources to complete a set of drafted county financial statements.
In Finding 2025-008, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2025. In response to Finding 2025-008, Management recognizes the importance of complying with sliding fee gu...
In Finding 2025-008, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2025. In response to Finding 2025-008, Management recognizes the importance of complying with sliding fee guidelines. The Patient Services Manager has trained all Patient Services Representatives on the sliding fee; performance improvement plans have been developed on employees with errors. Currently the manager has assigned a team to review all sliding fee applications with the goal of 100% reviewed by the end of 2026. Sliding fee applications with errors are returned for correction and communication to the patient. The manager will continue reviewing the sliding fee process in the team's monthly meeting.
In Finding 2025-007, a condition was noted in which the Organization did not verify that employees and certain vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In response to Finding 2025-007, Management r...
In Finding 2025-007, a condition was noted in which the Organization did not verify that employees and certain vendors were not suspended, debarred, or otherwise excluded from participating in federal programs before entering into transactions with them. In response to Finding 2025-007, Management recognizes the importance of complying with the Organization’s procurement policy. FHC has ensured the proper team members conduct checks and reviewed the policy with appropriate team members..
In Finding 2025-006, a condition was noted that during the year, the Organization failed to reconcile expenditures prior to drawing federal grant funds. In response to Finding 2025-006, Management recognizes the importance of the requirements to draw federal grant funds only after making qualifying ...
In Finding 2025-006, a condition was noted that during the year, the Organization failed to reconcile expenditures prior to drawing federal grant funds. In response to Finding 2025-006, Management recognizes the importance of the requirements to draw federal grant funds only after making qualifying expenditures. Additionally the policy has been reviewed and FHC has implemented an approval process for grant draw which include: • Ongoing reconciliation spreadsheets are monitored and balanced to Payment Management System monthly. • Draw request is prepared by Interim Chief Financial Officer and approved by the Chief Executive Officer before the draw is implemented. The CEO verifies documentation for the draw prior to approval. • Documentation is maintained that supports the draw and all expenditures.
In Finding 2025-005, a finding reported that the Organization did not submit timely or accurate FFR filings. In response to Finding 2025-005, Management recognizes the importance of complying with federal reporting guidelines and has filed timely and corrected previous FFRs starting in 2026.
In Finding 2025-005, a finding reported that the Organization did not submit timely or accurate FFR filings. In response to Finding 2025-005, Management recognizes the importance of complying with federal reporting guidelines and has filed timely and corrected previous FFRs starting in 2026.
Management will reconfigure the system to require after-the-fact entry of actual hours worked and to restrict advance entry and approval, reinforce supervisory review procedures to ensure timely and accurate approval of timecards, and provide training to employees and supervisors on federal timekeep...
Management will reconfigure the system to require after-the-fact entry of actual hours worked and to restrict advance entry and approval, reinforce supervisory review procedures to ensure timely and accurate approval of timecards, and provide training to employees and supervisors on federal timekeeping requirements under 2 CFR 200.430. These actions will strengthen internal controls and ensure payroll costs charged to federal awards accurately reflect work performed going forward.
Views of Responsible Officials: Management acknowledges this deficiency. The delay traces to a multi-year audit backlog inherited by the current VP of Finance in 2026: the fiscal year 2023 audit was not completed on time, which pushed fiscal year 2024 fieldwork past the September 30, 2025 filing dea...
Views of Responsible Officials: Management acknowledges this deficiency. The delay traces to a multi-year audit backlog inherited by the current VP of Finance in 2026: the fiscal year 2023 audit was not completed on time, which pushed fiscal year 2024 fieldwork past the September 30, 2025 filing deadline and resulted in the late DCF submission. Since then, management has restored the organization's relationship with its prior audit firm, enabling more efficient execution and communication. The fiscal year 2023 and 2024 audits were both completed and closed out in 2026, resolving the backlog. The fiscal year 2025 audit is on track for completion by September 30, 2026, positioning RoboNation to submit the related DCF within the required Federal deadline. Management has also implemented standardized monthly reconciliation procedures, formalized close processes, and enhanced reporting capabilities to sustain timely audits going forward. The fiscal year 2026 audit is targeted for fieldwork completion in April 2027 and full completion by end of May 2027, establishing a predictable cadence well ahead of deadlines.
Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. RoboNation recognizes the importance of maintaining complete procurement records for federally funded transactions, including documentation of vendor selection, procurement method, basis for price...
Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. RoboNation recognizes the importance of maintaining complete procurement records for federally funded transactions, including documentation of vendor selection, procurement method, basis for price, sole-source justification when applicable, and suspension/debarment verification. Once RoboNation was made aware of the deficiency during the 2023 audit, action was immediately taken and SAM.gov checks were completed in 2025 for all applicable vendors, not only new vendors. Management will further strengthen its procurement and suspension/debarment procedures by implementing a formal checklist requiring documentation of vendor selection, procurement method, basis for price, sole-source justification when applicable, and SAM.gov screening prior to contract execution or payment. Management will also ensure that supporting documentation is retained in the applicable procurement files and will provide comprehensive training and continued guidance to staff involved in Federally funded procurement to support consistent application of these procedures.
Finding 2025-002 Reporting Corrective Action: The City discovered and corrected the error during 2024, at which time additional reviews were implemented over report submission. The error has been corrected with 2025 and 2026 reporting.
Finding 2025-002 Reporting Corrective Action: The City discovered and corrected the error during 2024, at which time additional reviews were implemented over report submission. The error has been corrected with 2025 and 2026 reporting.
Finding Type: Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: The Organization should establish internal control procedures to ensure that the Quarterly Reports and Annual Reports are reviewed by the YHDP Grant Coordinator to ensure accur...
Finding Type: Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: The Organization should establish internal control procedures to ensure that the Quarterly Reports and Annual Reports are reviewed by the YHDP Grant Coordinator to ensure accuracy before submission. This review should be documented. Corrective Action: We will ensure the reports are being reviewed and the review is being documented going forward. Proposed Completion Date: Immediately.
Finding Type: Noncompliance and Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 650-3747. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program ...
Finding Type: Noncompliance and Internal Control. Name of Contact Person: Mr. Ryan Essex, Executive Director, (573) 650-3747. Recommendation: The Organization should establish internal control procedures to ensure that all proper documentation to support eligibility for participation in the program is maintained and readily available in the participant file. Corrective Action: The Organization has established better internal controls with new program directors in place. Additionally, determination is made within the Organization along with files being maintained onsite. Proposed Completion Date: Immediately.
Finding Type: Noncompliance. Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: The Organization should follow their established internal control procedures to identify and track interest earned on federal program funds, determine the amount required to be remitted i...
Finding Type: Noncompliance. Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: The Organization should follow their established internal control procedures to identify and track interest earned on federal program funds, determine the amount required to be remitted in accordance with applicable federal regulations and award terms, and remit such amounts timely to the appropriate federal agency or pass-through agency. Corrective Action: The Organization has implemented procedures to request funds on a reimbursement basis. This should minimize federal funds earning interest. We will work to ensure that our established procedures to identify and track interest earned on federal program funds are followed and remit the funds accordingly, if necessary. Proposed Completion Date: Immediately.
Finding Type: Noncompliance. Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Corrective Action: We have hi...
Finding Type: Noncompliance. Contact Person: Mr. Ryan Essex, Executive Director, (573) 651-3747. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Corrective Action: We have hired a new Director and Finance Director and will ensure the Data Collection Form is submitted timely going forward. Proposed Completion Date: Fiscal year 2027.
2025-002 Coronavirus State and Local Fiscal Recovery Fund, ALN #21.027 Condition: During our audit, we noted the Organization had not adopted formal written procurement policies and procedures governing purchases made with Federal award funds. Specifically, the Organization had not documented procur...
2025-002 Coronavirus State and Local Fiscal Recovery Fund, ALN #21.027 Condition: During our audit, we noted the Organization had not adopted formal written procurement policies and procedures governing purchases made with Federal award funds. Specifically, the Organization had not documented procurement methods, purchasing thresholds, quotation requirements, sole-source procurement requirements, or procedures for ensuring compliance with applicable Federal procurement standards. Although testing of procurement transactions selected for examination did not identify instances of noncompliance with Uniform Guidance procurement requirements, the Organization's procurement practices were based on informal procedures. Auditor's Recommendation: We recommend that management develop and formally adopt written procurement policies consistent with Uniform Guidance. At a minimum, such policies should address procurement methods and thresholds, competitive bidding and quotation requirements, sole-source procurement documentation, conflict-of-interest standards, contractor responsibility determinations, suspension and debarment considerations, and procurement record retention requirements. Action Taken: We have documented and adopted our Procurement Policy in accordance with Uniform Guidance. A copy of this policy will be provided upon request. Anticipated Completion Date: December 31, 2026
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