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Corrective Action Plans

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Finding 1166537 (2024-003)
Material Weakness 2024
State of California
CA
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.303
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally docum...
Recognizing that the finding does not include any questioned costs, EDD agrees with the recommendation as it relates to the need for a formal reconciliation process between the U.S. DOL (DOL) ETA Financial Report, form ETA-9130 (ETA-9130) and the general ledger. EDD will take steps to formally document the process, including roles and responsibilities, a more regular reconciliation schedule and a plan to resolve variances with documented approvals. Also, as recommended, updates will be made to financial reporting procedures and staff that are part of this process will receive training. Estimated Implementation Date: June 2026 Contact: Diane Underwood, Division Chief, Unemployment Insurance Branch, California Employment Development Department
View Audit 377562
Finding 1166535 (2024-002)
Material Weakness 2024
State of California
CA
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303
Cal OES agrees with CLA's recommendation. Cal OES Grants Management which oversees Crime Victim Assistance funds has revised its existing FFATA reporting procedures and has taken several actions to strengthen internal controls and ensure staff are fully trained to maintain compliance with all FFATA ...
Cal OES agrees with CLA's recommendation. Cal OES Grants Management which oversees Crime Victim Assistance funds has revised its existing FFATA reporting procedures and has taken several actions to strengthen internal controls and ensure staff are fully trained to maintain compliance with all FFATA reporting requirements. In March of 2025, Cal OES Grants Management centralized FFATA reporting responsibilities and are currently under the purview of the Grants Management Support (GMS) Unit. Cal OES Grants Management also implemented the Grants Centralized System (GCS) which automates the grant application process and assists in generating required FFATA data effective Fiscal Year 2024-2025. In addition, in March of 2025, the Cal OES GMS Unit was provided a comprehensive FFATA training course to ensure staff understand the federal reporting requirements and provided the updated FFATA Reporting Guide Standard Operating Procedure (SOP) (attachment #1). The FFATA Reporting Guide SOP outlines steps for collecting subrecipient data, preparing reports, and submitting reports within the required time frames. Furthermore, FFATA reporting is now performed by Cal OES GMS Unit analysts and is reviewed and approved by their respective unit leads and manager to verify accuracy and complete reporting. Estimated Implementation Date: Implemented Contact: • Negin Sabbaghian, Chief • Grants Processing Division • Compliance Processing Section • Grants Management • California Governor's Office of Emergency Services
View Audit 377562
Finding 1166498 (2024-001)
Material Weakness 2024
Program for Aid to Victims of Sexual Assault, Inc.
MN
Internal Control / Segregation of Duties § 200.512
Corrective Action Plan Management acknowledges the importance of timely submission of the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) as required by 2 CFR 200.512(a). In this instance, the delay was due to the auditor not completing the audit and ...
Corrective Action Plan Management acknowledges the importance of timely submission of the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) as required by 2 CFR 200.512(a). In this instance, the delay was due to the auditor not completing the audit and issuing the reports by the required deadline, despite the auditee providing all necessary information in a timely manner. To prevent recurrence, management will establish a timeline for the Single Audit process, including key milestones and deadlines for both internal preparation and auditor deliverables; along with regular status meetings with the audit firm during the audit period to monitor progress and address any issues promptly. Completion Date September 30, 2026
View Audit 377504
Finding 1166444 (2024-010)
Material Weakness 2024
Municipality of Santa Isabel
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...
Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026
View Audit 377455
Finding 1166443 (2024-009)
Material Weakness 2024
Municipality of Santa Isabel
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.302 § 200.328 § 200.329
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...
Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
View Audit 377455
Finding 1166440 (2024-008)
Material Weakness 2024
Municipality of Santa Isabel
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...
Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025
View Audit 377455
Finding 1166345 (2024-002)
Material Weakness 2024
Cooper County, Missouri
MO
Subrecipient Monitoring Reporting Cash Management § 200.510
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.
View Audit 377440
Finding 1166330 (2024-001)
Material Weakness 2024
Burchacon Housing, Inc.
NY
Name of auditee: Burchacon Housing, Inc. TIN: 14-1632619 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings ...
Name of auditee: Burchacon Housing, Inc. TIN: 14-1632619 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended December 31, 2024.
View Audit 377412
Finding 1166328 (2024-004)
Material Weakness 2024
Project Hood Communities Development Corporation
IL
Allowable Costs / Cost Principles
The Organization will review its timesheet tracking and reconciliation procedures and make any necessary revisions to ensure that expenditures charged to the grants align with timesheets. Additionally, the Organization witll reconcile timesheets to amounts allocated to grants on at least a quarterly...
The Organization will review its timesheet tracking and reconciliation procedures and make any necessary revisions to ensure that expenditures charged to the grants align with timesheets. Additionally, the Organization witll reconcile timesheets to amounts allocated to grants on at least a quarterly basis.
View Audit 377407
Finding 1166289 (2024-001)
Material Weakness 2024
Harambee Community Development Initiative, Inc.
NJ
Reporting
“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including mileston...
“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including milestones dates for: • Year-end close • Auditor document requests• Draft financial statement review • Final audit completion 2. Assignment of Responsibility Assignment for audit coordination and FAC submission has been formally assigned to the CFO Robert Patrick. This individual will over preparation, communication with auditors and timely submission. 3. Internal Review Procedures The final audit report and FAC submission package will be reviewed by the CFO Robert Patrick, Executive Director Easter Parks, and Board Chair Walter McDowell prior to submission to ensure accuracy and completeness. Plan to Prevent Future Noncompliance The organization is committed to meeting all federal reporting requirements. With strengthening internal controls, assigned responsibilities, and improved scheduling processes, the organization will ensure that all future audits and FAC submissions are completed accurately and within the required deadlines. This plan will be implemented immediately and be in place for the next fiscal year end. If there are any questions regarding this plan please contact: Robert Patrick CFO Harambee Community Development Email: bob@rpcomp.com Tel. 201.341.4552 Cc: Easter Parks – Executive Director Harambee Family Academy Walter McDowell
View Audit 377375
Finding 1166258 (2024-003)
Material Weakness 2024
Stone County, Missouri
MO
Procurement, Suspension & Debarment
We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.
We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.
View Audit 377293
Finding 1166257 (2024-002)
Material Weakness 2024
Stone County, Missouri
MO
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.
View Audit 377293
Finding 1166250 (2024-012)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting § 200.512
The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.
The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.
View Audit 377277
Finding 1166249 (2024-011)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting § 200.328
Finance Director Rice will work closely with grant managerment advisor to resolve the past reporting issues. An accurate report will be filed March 2026.
Finance Director Rice will work closely with grant managerment advisor to resolve the past reporting issues. An accurate report will be filed March 2026.
View Audit 377277
Finding 1166248 (2024-010)
Material Weakness 2024
Town of Oakland, Tennessee
TN
Reporting Internal Control / Segregation of Duties
Finance Director Rice will review the current internal controls related to the compliance requirements of federal award, to ensure transactions are properly recorded and that all documentation is readily available and accessible for audit and review.
Finance Director Rice will review the current internal controls related to the compliance requirements of federal award, to ensure transactions are properly recorded and that all documentation is readily available and accessible for audit and review.
View Audit 377277
Finding 1166218 (2024-003)
Material Weakness 2024
Fayette County General Health District
OH
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Cl...
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Closeout. Going forward, we must be sure to follow the rules in OGAPP Manual 100.3, B2.4 Personnel Costs, which states that even though costs of overtime/bounsus are chargeable to federal grants, they are only allowable to the extent that the costs comply with certain guidelines. For bonuses, they are limited to 3% of an employee's gross wages (not including fringes) or $1,500, whichever is less. The Ohio Department of Health (ODH) program administrator must approve all bonuses and enter a comment in GMIS in the project comments section.
View Audit 377198
Finding 1166217 (2024-002)
Material Weakness 2024
Fayette County General Health District
OH
Allowable Costs / Cost Principles § 200.430
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Cl...
Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Closeout. Going forward, we must be sure to follow the rules in OGAPP Manual 100.3, B2.4 Personnel Costs, which states that even though costs of overtime/bounsus are chargeable to federal grants, they are only allowable to the extent that the costs comply with certain guidelines. For bonuses, they are limited to 3% of an employee's gross wages (not including fringes) or $1,500, whichever is less. The Ohio Department of Health (ODH) program administrator must approve all bonuses and enter a comment in GMIS in the project comments section.
View Audit 377198
Finding 1166204 (2024-001)
Material Weakness 2024
El Dorado Irrigation District
CA
Cash Management Reporting Significant Deficiency
Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling...
Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling accounts, and verifying financial data. Engineering staff will continue to serve as the program specialists and remain responsible for providing programmatic narratives, technical documentation, and compliance related information. This restricting centralizes financial reporting within Finance and allows expenditure data to be exported directly from the District’s financial system rather than relying on separate reporting tools that summarize information outside the general ledger. The District has also implemented a multi-staff financial review process to minimize errors with the creation of the Accounting Supervisor and Finance Manager positions. In addition, the District will simplify its structure of accounting records to minimize the possibility of errors to occur through the implementation of a new financial system.
View Audit 377149
Finding 1166144 (2024-003)
Material Weakness 2024
Adamhs Board of Adams, Lawrence, and Scioto Counties
OH
Allowable Costs / Cost Principles Cash Management
The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.
The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.
View Audit 377032
Finding 1166143 (2024-002)
Material Weakness 2024
Adamhs Board of Adams, Lawrence, and Scioto Counties
OH
Allowable Costs / Cost Principles Cash Management
The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.
The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.
View Audit 377032
Finding 1166132 (2024-002)
Material Weakness 2024
American Loggers Council
DC
Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.318 § 200.430 § 200.431
Condition: ALC has not implemented all policies and procedures required by 2 CFR Part 200, specifically for cash management, allowability of costs, procurement, compensation, and fringe benefits. Planned Corrective Action: The American Loggers Council will develop written policies and procedures to ...
Condition: ALC has not implemented all policies and procedures required by 2 CFR Part 200, specifically for cash management, allowability of costs, procurement, compensation, and fringe benefits. Planned Corrective Action: The American Loggers Council will develop written policies and procedures to comply with 2 CFR Part 200, specifically for cash management, allowability of costs and procurement. Policies and procedures related to compensation and fringe benefits currently do not apply to the Organization because they do not have any employees. These policies and procedures will be reviewed and approved by the executive director and executive committee. Contact Person: Scott Dane Anticipated Date of Completion: December 2025
View Audit 376942
Finding 1166021 (2024-007)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
View Audit 376845
Finding 1166020 (2024-006)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Internal Control / Segregation of Duties Reporting § 200.303
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the b...
Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Authority’s Response: The board reviews the reports monthly. A printed payroll report and checks written from meeting to meeting are provided and are approved and initialed. Also provided is a report of the bank statements for the board to review what has been received and what has been paid. Before any bills are paid they are approved at the meeting. If an error is made when inputting a deposit received into C/A, the correction is printed and initialed approving the correction.
View Audit 376845
Finding 1166019 (2024-005)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Internal Control / Segregation of Duties Material Weakness Reporting
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journa...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Authority’s Response: The Authority has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Authority considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Authority will also ensure that in the future all transactions will be properly reflected in the accounting software.
View Audit 376845
Finding 1166018 (2024-004)
Material Weakness 2024
ELDRED BOROUGH WATER AUTHORITY
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...
Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
View Audit 376845
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