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Corrective Action Plans

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Finding 1175372 (2024-002)
Material Weakness 2024
Ohio Alliance of Boys & Girls Clubs, Inc.
OH
Reporting Internal Control / Segregation of Duties § 200.502
Understated SEFA (Material Weakness) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) Corrective Action: Management will enhance controls over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA) to ensure completene...
Understated SEFA (Material Weakness) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) Corrective Action: Management will enhance controls over the preparation and review of the Schedule of Expenditures of Federal Awards (SEFA) to ensure completeness and accuracy in accordance with Uniform Guidance (2 CFR Part 200). Corrective actions include: - Establishing a formal secondary review and approval process by management prior to submission to the auditors. - Maintaining detailed supporting schedules that reconcile the SEFA to the general ledger and grant documentation. Anticipated Completion Date: June 30, 2026
View Audit 389094
Finding 1175353 (2024-002)
Material Weakness 2024
Breakthrough Charter School
AL
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors ...
Implementation of plan of action - Management will review control policies to ensure that approvals of purchases are documented prior to disbursement of federal funds. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 389061
Finding 1175352 (2024-001)
Material Weakness 2024
Breakthrough Charter School
AL
Reporting
Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors and Head of School.
Implementation of plan of action - Management will work with the auditors for timely completion of the audit and filing of the Data Collection Form. Implementation date - Anticipated completion February 28, 2026. Persons responsible for the implementation - The Board of Directors and Head of School.
View Audit 389061
Finding 1175346 (2024-001)
Material Weakness 2024
Hilltown Community Development Corporation and Affiliates
MA
Reporting
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-001: Major Program: Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii, Federal Assistance Listing Number 14.228 RECOMMENDATION The auditor recommends the Organ...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2024-001: Major Program: Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii, Federal Assistance Listing Number 14.228 RECOMMENDATION The auditor recommends the Organization adjust the reporting and audit preparation procedures to ensure timely completion and submission of the audit reporting package to the Federal Audit Clearinghouse. ACTION TAKEN The Organization will be implementing a modification to the procedures for reporting and audit preparation. If the Department of Housing and Urban Development has questions regarding this plan, please call Dave Christopolis at (413)-296-4536.
View Audit 389045
Finding 1175345 (2024-001)
Material Weakness 2024
Connecticut Veterans Legal Center, Inc.
CT
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
View Audit 389043
Finding 1175344 (2024-003)
Material Weakness 2024
Connecticut Veterans Legal Center, Inc.
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
View Audit 389043
Finding 1175337 (2024-002)
Material Weakness 2024
Connecticut Veterans Legal Center, Inc.
CT
Allowable Costs / Cost Principles
The Center is implementing processes for employees to maintain timesheets, indicating which programs they worked on, and including a supervisor review of the timesheets.
The Center is implementing processes for employees to maintain timesheets, indicating which programs they worked on, and including a supervisor review of the timesheets.
View Audit 389043
Finding 1175311 (2024-002)
Material Weakness 2024
Spatial Informatics Group Natural Assets Laboratory
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.319
Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been develop...
Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been developed and are now required for all purchasing actions, including documentation of procurement method, contractor selection, and cost/price analysis. Compliance is monitored by the Director of Operations and reviewed periodically by the external accounting firm. The organization will require that all procurement records are completed and retained in accordance with 2 CFR §§ 200.318–320. Anticipated Completion Date ● Ongoing - Full implementation expected by March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director
View Audit 389024
Finding 1175310 (2024-001)
Material Weakness 2024
Spatial Informatics Group Natural Assets Laboratory
CA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400
Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...
Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures were formally adopted in 2025 and implementation began immediately. Standardized review documentation is now required for payroll, expenses, and financial reporting, and oversight by the external accounting firm is ongoing to ensure compliance with 2 CFR Part 200. Anticipated Completion Date ● Implemented in 2025 (Monitoring ongoing) Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director
View Audit 389024
Finding 1175274 (2024-001)
Material Weakness 2024
Borough of Kennett Square
PA
Procurement, Suspension & Debarment
BOROUGH OF KENNETT SQUARE, PENNSYLVANIA CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Finding 2024-001 Procurement and Suspension and Debarment AL #21.027 Coronavirus State and Local Fiscal Recovery Funds The Borough has updated its procurement procedures to ensure that a provider is n...
BOROUGH OF KENNETT SQUARE, PENNSYLVANIA CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Finding 2024-001 Procurement and Suspension and Debarment AL #21.027 Coronavirus State and Local Fiscal Recovery Funds The Borough has updated its procurement procedures to ensure that a provider is neither suspended nor debarred prior to entering into a contract. The Borough will add appropriate language to mitigate the risk of entering a contract with a suspended or debarred entity. Responsible Official: Kyle Coleman, Borough Manager Contact Information: 610-444-6020 Anticipated Resolution Date: Immediately
View Audit 389012
Finding 1175238 (2024-001)
Material Weakness 2024
Lane Regional Air Protection Agency
OR
LRAPA will develop a Standard Operating Procedure (SOP) for Financial Database Conversions. It will include verifying both trail balance amounts and subsidiary ledgers from the old database prior to importing data into the new database.
LRAPA will develop a Standard Operating Procedure (SOP) for Financial Database Conversions. It will include verifying both trail balance amounts and subsidiary ledgers from the old database prior to importing data into the new database.
View Audit 388927
Finding 1175238 (2024-001)
Material Weakness 2024
Lane Regional Air Protection Agency
OR
In addition, LRAPA does not anticipate any changes in the financial accounting system now being used. With the corrections to account balances made, the current system meets LRAPA’s needs for financial accounting and reporting.
In addition, LRAPA does not anticipate any changes in the financial accounting system now being used. With the corrections to account balances made, the current system meets LRAPA’s needs for financial accounting and reporting.
View Audit 388927
Finding 1175180 (2024-003)
Material Weakness 2024
City of Clarksville
TX
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the ...
City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end. This action plan will be completed by June 30, 2026.
View Audit 388784
Finding 1175159 (2024-003)
Material Weakness 2024
City of Lancaster
CA
Procurement, Suspension & Debarment Eligibility
We recommend the City implement and enforce a standardized procedure for verifying and documenting suspension and debarment checks for all vendors receiving federal funds. This should include maintaining evidence of SAM.gov checks, vendor certifications, or contract clauses as part of the procuremen...
We recommend the City implement and enforce a standardized procedure for verifying and documenting suspension and debarment checks for all vendors receiving federal funds. This should include maintaining evidence of SAM.gov checks, vendor certifications, or contract clauses as part of the procurement file.
View Audit 388778
Finding 1175158 (2024-002)
Material Weakness 2024
City of Lancaster
CA
Procurement, Suspension & Debarment
We recommend the City strengthen its procurement controls by implementing training, oversight, and periodic reviews to ensure compliance with both Federal regulations and its internal purchasing policy. All procurement actions should be properly documented and retained.
We recommend the City strengthen its procurement controls by implementing training, oversight, and periodic reviews to ensure compliance with both Federal regulations and its internal purchasing policy. All procurement actions should be properly documented and retained.
View Audit 388778
Finding 1175156 (2024-001)
Material Weakness 2024
Broadlawns Medical Center
IA
Allowable Costs / Cost Principles Significant Deficiency § 200.516
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number ass...
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2024-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a monthly review process as part of the monthly close process. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: Next Fiscal Year If there are questions regarding this plan, please call Jim Lynch at 515-282-2296
View Audit 388774
Finding 1175105 (2024-002)
Material Weakness 2024
Mountrail County
ND
Subrecipient Monitoring Material Weakness Reporting § 200.303
2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditu...
2024-002 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NON-COMPLIANCE Condition: Mountrail County did not properly report total expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative and current period expenses were overstated by $516,186 and $500,897, respectively, and the total cumulative and current period obligations were overstated by $49,056 and $144,401, respectively. Management’s Response: We Agree, we will ensure obligations and expenditures for the SLRF grant are properly stated in future periods. Anticipated Completion Date: FY 2025
View Audit 388736
Finding 1175086 (2024-001)
Material Weakness 2024
Redevelopment Authority of the County of Erie
PA
View of Responsible Officials and Planned Corrective Action: The Authority agrees with the recommendation of its auditor, Maloney, Reed, Scarpitti and Company, LLP, that a system needs to be in place to ensure this issue doesn’t continue in the future.
View of Responsible Officials and Planned Corrective Action: The Authority agrees with the recommendation of its auditor, Maloney, Reed, Scarpitti and Company, LLP, that a system needs to be in place to ensure this issue doesn’t continue in the future.
View Audit 388710
Finding 1175027 (2024-001)
Material Weakness 2024
Nuasin Next Generation Charter School and Affiliate
NY
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512
Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all financial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with a...
Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all financial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with applicable regulations.
View Audit 388655
Finding 1174999 (2024-001)
Material Weakness 2024
Central Alabama Electric Cooperative, Inc.
AL
Management does not believe that the finding warrants a corrective plan, as it was not the result of noncompliance with established procedures. The Cooperative believes that the volume of contractor work, material availability constraints, and the transfer of related documentation collectively contr...
Management does not believe that the finding warrants a corrective plan, as it was not the result of noncompliance with established procedures. The Cooperative believes that the volume of contractor work, material availability constraints, and the transfer of related documentation collectively contributed to the error.
View Audit 388636
Finding 1174999 (2024-001)
Material Weakness 2024
Central Alabama Electric Cooperative, Inc.
AL
Based on our review, the Cooperative followed its established fiber warehouse procedures. The Cooperative remains committed to maintaining strong internal controls and will continue to monitor processes to support operational accuracy and efficiency.
Based on our review, the Cooperative followed its established fiber warehouse procedures. The Cooperative remains committed to maintaining strong internal controls and will continue to monitor processes to support operational accuracy and efficiency.
View Audit 388636
Finding 1174966 (2024-001)
Material Weakness 2024
Regional AIDS Intercommunity Network of Oklahoma, Inc.
OK
Cash Management
Follow administrative costs cap guidelines for projects.
Follow administrative costs cap guidelines for projects.
View Audit 388591
Finding 1174964 (2024-001)
Material Weakness 2024
Georgia Association for Primary Healthcare
SC
Reporting § 200.508 § 200.510
Management’s Response: Management concurs with the finding and has implemented additional review procedures to ensure all federal programs are identified and included in the SEFA in future years.
Management’s Response: Management concurs with the finding and has implemented additional review procedures to ensure all federal programs are identified and included in the SEFA in future years.
View Audit 388587
Finding 1174953 (2024-001)
Material Weakness 2024
Brandon Free Public Library
VT
Reporting § 200.512
The Library will implement procedures to timely identification and compliance with Single Audit Requirments. Federal Expenditures will be reviewed quarterly to determine whether the audit threshold has been met. A compliance calendar will be maintained to track all applicable federal reporting deadl...
The Library will implement procedures to timely identification and compliance with Single Audit Requirments. Federal Expenditures will be reviewed quarterly to determine whether the audit threshold has been met. A compliance calendar will be maintained to track all applicable federal reporting deadlines. When federal expenditures approach or exceed the threshold, management will engage the auditor early to ensure the Single Audit is completed and submitted within the required timeframe. These procedures are effective immediately and will apply beginning with the fiscal year ending December 31, 2025.
View Audit 388554
Finding 1174871 (2024-002)
Material Weakness 2024
The International Centre for Missing & Exploited Children and Affiliates
VA
Reporting Significant Deficiency § 200.512 § 200.516
View of Responsible Officials: ICMEC experienced delays in completing the audit due to the accounting for a closure of a consolidated overseas entity (ICMEC Australia). As this entity has been discontinued, ICMEC anticipates completing the single audit timely moving forward.
View of Responsible Officials: ICMEC experienced delays in completing the audit due to the accounting for a closure of a consolidated overseas entity (ICMEC Australia). As this entity has been discontinued, ICMEC anticipates completing the single audit timely moving forward.
View Audit 388437
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