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Corrective Action Plans

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Finding 1229047 (2025-001)
Material Weakness 2025
Child and Parent Services, Inc.
IN
Significant Deficiency Internal Control / Segregation of Duties § 200.303
Child and Parent Services, Inc. Corrective Action Plan Audit year ended: December 31, 2025 Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ALN: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 – September 30, 2026 Name an...
Child and Parent Services, Inc. Corrective Action Plan Audit year ended: December 31, 2025 Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families ALN: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 – September 30, 2026 Name and address of independent public accounting firm: Kruggel, Lawton & Company, LLC 317 W. Franklin St Elkhart, IN 46517 Description of Finding: Finding #: 2025-001 Out of a sample of 40 home visit notes, one lacked written evidence of supervisor approval. The grant is billed per family served based on completing various activities, including home visits. Under 2 CFR 200.303, the Organization is required to establish, document and maintain a system of effective internal control over federal awards to ensure that home visits occur and that the grant is billed only for families receiving services. Program supervisors failed to follow internal procedures to timely document review of home visits performed. The Organization could bill the grant without verification that a home visit occurred. We recommend that qualified personnel review the record of home visits within 30 days so that evidence of the approval is captured before lockdown occurs. Corrective Action Plan: Internal controls were immediately adjusted to ensure that supervisors review and document approval on each home visit prior to the lockdown date in the system. Supervisors will continue to meet weekly with each home visitor where they discuss each family being served and all activities that have taken place. The program will implement training for supervisors by August 31, 2026 to ensure that visit notes are approved within 45 days of the visit date and that a note is added in the system if the review is done after the 30-day lockdown period. Additionally, procedures will be implemented by August 31, 2026 for the Program Director to review a report of home visits lacking supervisor approval each month. The Program Director will follow up with the supervisors to resolve any unapproved visits identified in the monthly report. Member of management responsible for corrective action plan: Chief Financial Officer
View Audit 410499
Finding 1229026 (2025-002)
Material Weakness 2025
Town of Scituate
RI
Procurement, Suspension & Debarment
Management acknowledges the lack of suspension and debarment language in its procurement procedures in effect during FY25. Corrective Action: This issue was addressed and corrected in FY26. Specifically, the school department has implemented an updated procurement policy and procedure to meet the su...
Management acknowledges the lack of suspension and debarment language in its procurement procedures in effect during FY25. Corrective Action: This issue was addressed and corrected in FY26. Specifically, the school department has implemented an updated procurement policy and procedure to meet the suspension and debarment requirement. We have provided training to staff and updated automated procurement approval chains to ensure compliance. Expected Completion: The corrective actions have been substantially completed as of this writing. Final completion expected by June 30, 2026.
View Audit 410496
Finding 1229025 (2025-001)
Material Weakness 2025
Town of Scituate
RI
Matching / Level of Effort / Earmarking Subrecipient Monitoring § 200.516
– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the follow...
– Management acknowledges the lapse in internal controls and the lack of documented procedures regarding MOE preparation, review, and retention of MOE calculation support in FY 2025. Corrective Action: This issue was addressed and corrected during FY2026. Specifically, we have implemented the following: 1. A formal written procedure on the MOE calculation describing the methodology, data sources, document retention, review and approvals. 2. UCOA training has been provided to secretarial staff and school administrators involved in related processes to ensure proper coding of expenses. 3. Implementation of new approval chains to review and approve the UCOA coding to ensure proper coding of expenses. 4. Monthly transaction reconciliations. Expected Completion: The corrective actions have been substantially competed as of this writing. Final completion expected by June 30, 2026.
View Audit 410496
Finding 1229022 (2025-003)
Material Weakness 2025
CITY OF DALTON
MN
Reporting Significant Deficiency
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of th...
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
The City’s management is aware of this condition and believes that it is not economically feasible to attain the ideal segregation of duties. Management attempts to mitigate the associated risks by doing the following:
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
1. Identifies areas where the lack of segregation of duties exists and where there are higher risks of errors or fraud occurring.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
2. Implements limited segregation to the extent possible to reduce risks without impairing efficiency.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
3. Uses the knowledge that management and the Board of Directors have of operations by having them review certain accounting records and reports.
View Audit 410495
Finding 1229021 (2025-002)
Material Weakness 2025
CITY OF DALTON
MN
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
Monitors the effectiveness of the above actions and makes changes as considered appropriate.
View Audit 410495
Finding 1229020 (2025-001)
Material Weakness 2025
CITY OF DALTON
MN
Significant Deficiency
The City’s management is aware of this significant deficiency. The City recognizes the limited number of City personnel and software limitations makes it difficult to make all necessary adjustments.
The City’s management is aware of this significant deficiency. The City recognizes the limited number of City personnel and software limitations makes it difficult to make all necessary adjustments.
View Audit 410495
Finding 1229013 (2025-004)
Material Weakness 2025
Talbot County Board of Education
GA
Subrecipient Monitoring Cash Management § 200.302 § 200.303
FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material No...
FA 2025-004 Strengthen Controls over Financial Reporting Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Description: Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19- 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $56,118.84 The School District did not file accurate completion reports for the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal Grants as a whole by running the general ledger and taking the difference of expenditures to revenue. The CFO will ensure the completion report is done with the final general ledger of the fiscal year. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229012 (2025-003)
Material Weakness 2025
Talbot County Board of Education
GA
Cash Management Subrecipient Monitoring § 200.302 § 200.303 § 200.305
FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S....
FA 2025-003 Strengthen Controls over Cash Management Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Description: Cash Management Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) The School District made cash drawdowns in excess of the immediate cash needs of the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: • The CFO will check all federal grants as a whole by running the general ledger and taking the difference of expenditures to revenue received to ensure that any changes to expenditures in prior months are accurately reflected in the draw down. If it is found that there is an excess of cash, funds will be immediately returned to GaDOE. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman 111, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229011 (2025-002)
Material Weakness 2025
Talbot County Board of Education
GA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430
FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...
FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $20,928.34 FA 2024-002, FA 2023-002, FA 2022-002 A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund Program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: • The CFO will ensure that every journal entry has all the supporting documentation that will show appropriate approval before entering into PCG and that the documentation explains clearly the purpose for journal entry. • Payroll will reorganize how documentation is kept of each pay period to ensure it makes a complete monthly folder. Payroll will not process any timesheets that need signatures for approval. If not able to get signed in time for current pay period, it will be processed in the next one. CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229010 (2025-001)
Material Weakness 2025
Talbot County Board of Education
GA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430
FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...
FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.010 - Title I Grants to Local Educational Agencies S010A230010 (Year: 2024), S010A240010 (Year: 2025) $127,026.07 FA 2024-001, FA 2023-001, FA 2022-001 The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it related to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: • The CFO will make sure that the voucher packets are properly prepared before the final steps. The packets must include approved requisition forms with school admin level approval, secondary approval from federal director if federal funds are used, and a completed purchase order signed by superintendent. • The CFO and Board Office Secretary will make sure that payments match the invoices. If there are any changes, those changes are documented correctly. • The CFO and payroll clerk will ensure all salary sheets are attached to contracts and are available for review. • The CFO will run a report to check additional payments against additional time sheets and will sign off on it. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229008 (2025-004)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting Matching / Level of Effort / Earmarking § 200.50 § 200.502 § 200.510
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to...
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to confirm all funding sources.
View Audit 410479
Finding 1229007 (2025-002)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting
ECA agrees with this finding and will implement a structured and proactive financial reporting and governance coordination process to ensure all required filings are completed accurately and submitted on a timely basis.
ECA agrees with this finding and will implement a structured and proactive financial reporting and governance coordination process to ensure all required filings are completed accurately and submitted on a timely basis.
View Audit 410479
Finding 1228996 (2025-005)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.
View Audit 410479
Finding 1228974 (2025-003)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Procurement, Suspension & Debarment
ECA Agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarr...
ECA Agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarred and will take further action if necessary.
View Audit 410479
Finding 1228963 (2025-001)
Material Weakness 2025
Overdose Lifeline, Inc.
IN
Reporting Allowable Costs / Cost Principles Material Weakness
Finding 2025-01 Financial Close Process Condition: The auditors noted lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. These adjustments al...
Finding 2025-01 Financial Close Process Condition: The auditors noted lack of a strong financial close process which led to several material audit adjustments that were proposed during the audit and recorded by the client to properly reflect various financial statement accounts. These adjustments also resulted in material changes to the total amount reported on the Consolidated Schedule of Expenditures of Federal Awards. Corrective Actions Taken or Planned: The Organizations’ Board and Executive Team consisting of the Chief Executive Officer (CEO) and the Chief Operating Officer (COO) and key Overdose Lifeline (ODL) Staff to include the independent bookkeeper and Grant and Finance Manager recognize the internal control deficiencies identified during the year 2025. We are reviewing the internal and contract staffing to understand gaps in audit compliance experience and will make the necessary adjustments.
View Audit 410476
Finding 1228953 (2025-002)
Material Weakness 2025
FISH
WA
Reporting § 200.302
Finding 2025-002: Significant Deficiency in Financial Management System Affecting Federal Award Tracking and SEFA Preparation Recommendations: We recommend that management: 1. Implement a chart of accounts or coding structure that identifies funding source at the transaction level. 2. 3. 4. Establis...
Finding 2025-002: Significant Deficiency in Financial Management System Affecting Federal Award Tracking and SEFA Preparation Recommendations: We recommend that management: 1. Implement a chart of accounts or coding structure that identifies funding source at the transaction level. 2. 3. 4. Establish procedures to track expenditures by federal program throughout the year. Perform periodic reconciliations of grant activity to the general ledger. Develop and document a formal process for preparation and review of the Schedule of Expenditures of Federal Awards. Corrective Action Plan: Management Response already Completed prior to June 22nd, 2026: 1. A coding structure already exists in the ‘Grant’ field within SAGE accounting suite to identify what Grant source funding and/or expenses are applicable for. This is being enhanced to also include a “-…” identifying whether the grant is “- Direct Federal Funding”, “- Federal Passthrough Funding”, “- WA State Funding”, or “- Private Funding” for each grant. This will then be exported and dumped into a data table with mapping to sum total funding by general funding type source. 2. This is and has been in existence at FISH for a significant period of time. The Finance Director will be including a monthly review in the document ‘End of Month Finance Checklist’ to ensure that an Income Statement by Grant Type is reviewed monthly, in addition to the Detailed General Ledger review that also occurs monthly. Procedures to ensure that Federal funds are correctly identified by the correct Grant Type identifier as listed in #1 will be created so that this process becomes standardized moving forward. 3. See #2 above related to ‘End of Month Finance Checklist’ task. Management Response to be Completed: 1. The Finance Director, in coordination with the Executive Director, will develop and document a formal process for preparation and review of the Schedule of Expenditures of Federal Awards. Items 1-3 above will ensure that data is accurately tracked, while the procedures and processes created in this item will ensure that dates and reporting requirements are met ahead of time and in accordance with required standards. Anticipated Completion Date: • Full and complete implementation of all Corrective Action Plan items to be in place by 10/31/2026 and all relevant completed work for FY26-27 to be reviewed for adherence to all applicable policies, procedures, and/or standard practices as compared to Corrective Action Plan requirements and standards with any unavoidable, previously completed items of non-adherence being noted and brought to the attention of the (i) Executive Director and Finance Committee and/or (ii) the Board of Directors based upon scale of item of non-adherence. Responsible Individuals: • Work to be completed by Finance Office Manager with real-time and/or frequent periodical oversight by Finance Director and/or completed directly by Finance Director. • Summary of work completed and/or summary status reports to be reviewed and/or approved by Executive Director and/or Finance Committee based upon importance and/or applicability of work. • Financial Statements, Outstanding Audit Responses, and/or any outstanding items of note or organization-level scale to be reviewed by Board of Directors on at least a monthly basis.
View Audit 410475
Finding 1228952 (2025-001)
Material Weakness 2025
National Restaurant Association Educational Foundation
DC
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for a...
Subject: Corrective Action Plan related to finding 2025-001: Reporting – Federal Funding Accountability and Transparency Act (Noncompliance) on U.S. Department of Labor Reentry Employment Opportunities Grant Corrective Action Plan: The Foundation will retain additional supporting documentation for all future FFATA subaward submissions, including screenshots or other contemporaneous evidence of successful submission, until such time as SAM.gov provides a historical reporting feature or equivalent functionality sufficient to support audit verification. Responsible Party: Name – Patricia Gill Title – Director, Workforce Development Anticipated Completion Date: Screenshot protocol to be rolled out effective immediately. Protocol will be shared with all federal grant staff.
View Audit 410471
Finding 1228949 (2025-001)
Material Weakness 2025
Association of Village Council Presidents Regional Housing Authority
AK
Subrecipient Monitoring Material Weakness Reporting
Material Weakness in Internal control Over Compliance and Materia Noncompliance – Reporting Condition The Association did not report the current year subaward data to the FSRS within the required time. Additionally, the Association did not retroactively submit the report information for the subaward...
Material Weakness in Internal control Over Compliance and Materia Noncompliance – Reporting Condition The Association did not report the current year subaward data to the FSRS within the required time. Additionally, the Association did not retroactively submit the report information for the subawards that were executed in the prior years but had active funding in the current year. Status In Progress Corrective Action In 2026, AVCP has retroactively filed reports in fiscal year 2026 on Tribal Self Governance funding for pass-through funding to Federally recognized Tribes for subrecipient awards including Aid to Tribal Government, Tribal Courts, and emergency funding for the prior years. The Association has implemented controls to ensure that reports are filed within the given timeline.
View Audit 410465
Finding 1228937 (2025-001)
Material Weakness 2025
Hearth Homes of Waterbury, INC
CT
HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WILL BE SUBMITTED TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE FINANCIAL STATEMENTS WILL BE SUBMITTED TO HUD.
View Audit 410464
Finding 1228936 (2025-008)
Material Weakness 2025
City O Ronceverte
WV
Reporting Internal Control / Segregation of Duties
Finding Number: 2025-008 Finding Title: Uniform Guidance Audit Submission Contact Person: Pamela Mentz, City Administrator Anticipated Completion Date: June 30, 2027 VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The City will work to develop and adopt controls to ensure that the year...
Finding Number: 2025-008 Finding Title: Uniform Guidance Audit Submission Contact Person: Pamela Mentz, City Administrator Anticipated Completion Date: June 30, 2027 VIEW OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.
View Audit 410452
Finding 1228933 (2025-005)
Material Weakness 2025
The Well Community Development Corporation
OH
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303
We have established an internal reporting timeline and will document our review and approvals on future report submissions.
We have established an internal reporting timeline and will document our review and approvals on future report submissions.
View Audit 410446
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