Corrective Action Plans

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Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: This item can be marked as completed as the findings audit period was June 30, 2025. While all recommendations and corrective actions were initiated as of July 1, 2025, and are currently in place. The ...
Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: This item can be marked as completed as the findings audit period was June 30, 2025. While all recommendations and corrective actions were initiated as of July 1, 2025, and are currently in place. The pending Executive summary was done as of December 30, 2025. Estimated Completion Date: 12/30/2025
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against ...
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; William Carter, Federal Reporting Manager Corrective Action Planned: Grants now uses a financial system created report to perform a perfunctory audit, matching submission data received from the various Program and Budget staff against each individual upload into the federal system. Vendors are filtered by ALN by each analyst responsible for monitoring the various ALN's that make up the DSS portfolio. Once the lists are cross checked, DSS reaches out again to the sub awarding authority responsible within the agency to ask for additional FFATA information. Estimated Completion Date: 6/30/2026
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; Ousman Kah, Subrecipient Monitoring Coordinator; James Pell, ARMICS Program Manager Corrective Action Planned: As part of the compliance review, an analysis will be conducted to identify divisions and associated service provider agenci...
Responsible Person(s): Ida Witherspoon, Chief Financial Officer; Ousman Kah, Subrecipient Monitoring Coordinator; James Pell, ARMICS Program Manager Corrective Action Planned: As part of the compliance review, an analysis will be conducted to identify divisions and associated service provider agencies that manage substantial fiscal responsibilities under federal or state funding streams. This includes mapping subrecipient institutions and other state agencies such as the Office of Community Services (OCS) that receive federal grant allocations. The objective is to ensure visibility into entities handling large-scale financial transactions, assess their internal controls, and confirm adherence to applicable federal and state requirements. This analysis will serve as the foundation for targeted monitoring and risk mitigation strategies. DSS receives federal funding, which is disbursed to state agencies as a pass-through transaction. These transactions are initiated by various divisions within DSS, based on agreements with subrecipients, and then sent to Finance for review/processing. The subrecipients receiving federal funding must carry out the mission of that specific federal program. Pass-through transactions are required to be summarized and submitted to DOA for year-end financial reporting by agency and ALN (Assistance Listing Number, i.e., 10.561 = SNAP). DSS needs to obtain confirmation that each agency receiving federal funding is using the federal funds appropriately and within the guidelines of the grant award. ARMICS team will work to obtain financial control assurances from identified significant fiscal recipients. Estimated Completion Date: 11/30/2026
Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: The Single Audit of Non-Locality entities was previously not within the purview of the Compliance Division. Based on a recommendation from the contractor, this responsibility has now been assigned to C...
Responsible Person(s): Ousman Kah - Subrecipient Monitoring Coordinator Corrective Action Planned: The Single Audit of Non-Locality entities was previously not within the purview of the Compliance Division. Based on a recommendation from the contractor, this responsibility has now been assigned to Compliance. Compliance is currently gathering and formalizing the process to address the two entities (15%) that did not have a Single Audit report available in the Federal Audit Clearinghouse. Estimated Completion Date: 6/30/2026
Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and E...
Responsible Person(s): Rebecca Ullrich, Associate Director of Early Childhood Policy and Innovation Corrective Action Planned: Mitigating Information: -DOE identified incorrectly coded transactions at the end of SFY2025 and had begun correcting some entries prior to the APA audit. -DOE Finance and Early Childhood Divisions are developing strategies to ensure alignment of project codes with appropriate grant awards each federal fiscal year. These strategies will be in place no later than September 1, 2026. -General ledgers adjustments have been posted for the identified ARP grant transactions. DOE is in the process of returning those ineligible funds to the federal government. All funds were returned on February 5, 2026. Estimated Completion Date: 9/1/2026
Responsible Person(s): Meredith Lumpkin/J’Noie Parker, Child Care Subsidy Program Manager Corrective Action Planned: 1.) Process Redesign and Standardization: DSS has redefined the redetermination packet to require submission of the application and all required verifications to ensure complete docum...
Responsible Person(s): Meredith Lumpkin/J’Noie Parker, Child Care Subsidy Program Manager Corrective Action Planned: 1.) Process Redesign and Standardization: DSS has redefined the redetermination packet to require submission of the application and all required verifications to ensure complete documentation to streamline eligibility review. Updated procedural guidance has been incorporated into the Interim Guidance Manual to clarify verification requirements and documentation standards. A standardized step-by-step resource guide and redetermination flow chart have been developed outlining required actions, decision points, and the importance of reviewing redetermination monitoring reports on a monthly basis to ensure cases do not exceed eligibility periods. 2.) Immediate Remediation: In January, following the initial APA audit, DSS conducted a statewide scope and scale review of all active cases to identify outstanding redeterminations. Through this analysis, DSS identified 88 overdue redeterminations (31 from January 2026 and 57 from periods prior to January 2026). Local departments and appropriate staff were notified individually of the specific cases requiring action and directed to take corrective steps. DSS will review cases at the end of March to ensure action has been taken. Going forward, DSS will direct all local departments to review the monthly system-generated redetermination monitoring report and resolve any cases identified as exceeding the eligibility period. DSS will distribute targeted overdue case lists to Regional Program Consultants (RPCs) and monitor locality progress through centralized tracking to ensure timely eligibility determinations and ongoing CCDF compliance. 3.) Centralized Oversight: DSS will implement a layered oversight process to ensure compliance with required monthly monitoring procedures: -Regional-Level Review: Regional Program Consultants (RPCs) will review redetermination monitoring activity monthly within their assigned localities and direct corrective action as needed to ensure timely processing and case closure when appropriate. -Home Office Verification: DSS Home Office, in collaboration with DOE, will conduct quarterly reviews of regional monitoring activity to verify compliance and provide direction to RPCs where additional corrective action or technical assistance is required. This dual-level oversight structure establishes both ongoing regional monitoring and periodic centralized verification to reduce the risk of recurrence. 4.) Training: Refresher training will be provided to staff at our Benefits Program Conference in April, emphasizing timely processing, required verifications, system documentation standards, and ongoing monitoring responsibilities. Additionally, DSS is collaborating with the Local Training and Development team to initiate the development of a targeted refresher course for tenured staff to reinforce critical requirements, including the redetermination process. Monthly report review, as outlined in bullet two, will inform ongoing training updates to address. 5.) System Control Evaluation: DSS will collaborate with IT to assess potential system enhancements in future releases to strengthen controls related to redetermination due dates, including additional automated functionality or reporting capabilities. DSS will deliver to CCSP leadership, by June 30, 2026, a prioritized list of recommended system enhancements with associated cost estimates for review and consideration. Estimated Completion Date: 6/30/2026
Responsible Person(s): Kristy Cardwell - Program Analyst and Department of Benefit Programs Corrective Action Planned: A.) Risk Assessment Tracking and Scheduling: A comprehensive Risk Assessment Spreadsheet has been developed with individual tabs for each State Fiscal Year (SFY) through SFY2034. Ea...
Responsible Person(s): Kristy Cardwell - Program Analyst and Department of Benefit Programs Corrective Action Planned: A.) Risk Assessment Tracking and Scheduling: A comprehensive Risk Assessment Spreadsheet has been developed with individual tabs for each State Fiscal Year (SFY) through SFY2034. Each tab identifies all agencies for which a Risk Assessment is due during that fiscal year. This tracking process will be maintained and updated annually. Monitoring staff have been formally advised that all subrecipients rated High or Medium risk must be included in the current monitoring review schedule. If a monitoring review is not conducted, written justification must be documented and maintained. B.) Monthly Monitoring Newsletter: During months when virtual meetings are not held, a monthly newsletter will be distributed to monitoring staff to reinforce requirements and provide ongoing guidance. -Page One of newsletter – LDSS Subrecipients Announcement of the availability of the LDSS Risk -Assessment document or monitoring schedule template, including due dates -List of common items to prepare for the SFY2027 audit -“Subrecipient Coordinator Corner” outlining upcoming planned activities -Compilation of previously distributed reference documents -Page Two of newsletter – Non-LDSS Subrecipients -Risk Assessment due dates -List of common items to prepare for SFY2027 -“Subrecipient Coordinator Corner” outlining upcoming planned activities -Compilation of previously distributed reference documents C.) Quarterly Virtual Meetings: Quarterly virtual meetings will be conducted. Each meeting will include a formal agenda; time will be allotted for questions and discussion, and audit findings will be shared and reviewed to promote continuous improvement and compliance awareness. D.) Technical Guidance: Monitoring staff may request “How-To” instructional documents to support compliance with procedural requirements (e.g., uploading documentation to the platform). These resources will be developed and distributed as needed. E.) Audit Findings Tracking: APA audit findings are documented in a centralized tracking document for both LDSS and Non-LDSS subrecipients beginning with SFY2024 and shared with monitoring staff. The document includes statistical reporting that reflects percentages of progress and identifies areas where corrective actions are incomplete. Program consultants did not complete programmatic risk assessments for 17 of 42 (40%) non-locality sub-recipients with fiscal year payments. Program staff will conduct additional research to clarify and document the fiscal year payment criteria to ensure that all non-locality subrecipients meeting the applicable threshold are identified and included in the annual risk assessment process. The revised tracking mechanism described above will incorporate these subrecipients to ensure completeness and compliance going forward. Benefit Programs developed tracking tools to monitor completion of risk assessments and follow-up activities, but program consultants did not fully complete these tools during the fiscal year. The Sub-Recipient Coordinator will reinforce expectations regarding timely and complete use of the established tracking tools. Sub-Recipient Coordinator review procedures will be strengthened to ensure: -Risk assessments are completed within required timeframes, -Follow-up activities are documented appropriately, and -Tracking tools are updated accurately and consistently throughout the fiscal year. Ongoing monitoring and periodic Sub-Recipient Coordinator review will be implemented to ensure sustained compliance with federal requirements. Estimated Completion Date: 4/30/2026
Responsible Person(s): Monique Majeus, Economic Assistance and Employment/TANF Consultant; Regional TANF Practice Consultants Corrective Action Planned: Targeted Staff Training: -Provide refresher training on TANF/VIEW eligibility requirements, case documentation standards, and mandated timelines. -...
Responsible Person(s): Monique Majeus, Economic Assistance and Employment/TANF Consultant; Regional TANF Practice Consultants Corrective Action Planned: Targeted Staff Training: -Provide refresher training on TANF/VIEW eligibility requirements, case documentation standards, and mandated timelines. -Training will address specific error trends identified during the review. Training Schedule: -February 2, 2026 – Statewide training on preventing duplicate benefit issuance -March 3, 2026 – Statewide training on Child Support Income (Redirection) and Required actions Pertaining to Tasks and Reminders (e.g., child turning 18, VIEW non-compliance) -January 22, 2026 – Broadcast message attached Regional TANF Practice Consultants will conduct ongoing case reviews and deliver targeted training based on errors identified within their respective local agencies. Standardized Case Processing Tools: -Implement updated checklists, job aids, and workflow guides to ensure consistent policy application and reduce avoidable errors. -Initial tool distributed to local agencies on January 7, 2026. Claims Establishment for Overpayments: -Initial request sent to Regional Practice Consultants for distribution to local agencies on January 7, 2026 to begin the claims process. Estimated Completion Date: 3/30/2026
Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025
Responsible Person(s): Monique Majeus, Economic Assistance and Employment; Christie Bruce, TANF Consultant Corrective Action Planned: Change Request submitted to fix and implement the changes requiring correction in 2025. Estimated Completion Date: 11/25/2025
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awa...
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 5/31/2026
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: DARS’ Finance Division will develop agency-specific payroll policies and procedures governing all critical payroll processes, including payroll reconciliations and payroll certifications. Additionally, the Fi...
Responsible Person(s): Fernanda Crandol, Chief Financial Officer Corrective Action Planned: DARS’ Finance Division will develop agency-specific payroll policies and procedures governing all critical payroll processes, including payroll reconciliations and payroll certifications. Additionally, the Finance Division will ensure that payroll reconciliations are completed each pay period so that payroll transactions are accurate, complete, and properly reviewed. Estimated Completion Date: 5/31/2026
Responsible Person(s): Darin Moore, Deputy Director of Administration and Outreach; Sarah Boggs, Accounting Manager for Planning and Finance; Suzanne Robinson; Tim Springer, Budget Manager for Planning and Finance Corrective Action Planned: Review the current DWR process and determine whether DWR sh...
Responsible Person(s): Darin Moore, Deputy Director of Administration and Outreach; Sarah Boggs, Accounting Manager for Planning and Finance; Suzanne Robinson; Tim Springer, Budget Manager for Planning and Finance Corrective Action Planned: Review the current DWR process and determine whether DWR should petition the Comptroller for an exception to CAPP Topic 20605 or modify the DWR process to the “split coding” method instead. This will include: 1.) Evaluation of grant program guidance to ensure no obstacles exist from the Federal Awarding Agency to changing DWR's current methodology; 2.) Meeting and discussing with other (like) state agencies for policy, procedure, and training examples for split coding grant eligible expenditures; 3.) Scheduling meetings with Department of Accounts and the previous APA Audit Team to discuss DWR's evaluation, decision, and next steps; 4.) Developing and implementing new DWR policies and training to ensure compliance with the approved methodology. (Estimated completion date: July 1, 2026) Update current policies and procedures to conform with CAPP Manual Topic 20405 and to enhance the agency's current supporting documentation for all journal entries. At a minimum, these new policies and procedures will require that Voucher ID/Expense Report IDs that are moved within a journal entry are documented in the journal reference line in the system to improve transparency, will add more detailed explanations to justify coding changes, will upload applicable documents into the system to assist in manager approval, and will maintain all documentation centrally in one location for easier access and review. (Estimated completion date: July 1, 2026) Publish and maintain a sustainable federal drawdown schedule, by: 1.) Evaluating DWR's current federal drawdown schedule in accordance with current policies, procedures, employee workload, cashflow, and Federal Awarding Agency's guidance; 2.) Developing specific controls, and revised job descriptions as needed to ensure the drawdown schedule can be consistently maintained; and 3.) Incorporating both the new schedule and controls into appropriate policies and procedures to ensure accountability. (Estimated completion date: June 1, 2026) Evaluate current policies, procedures, and practices pertaining to how DWR manages and records Program Income. Develop and update policies and procedures to ensure compliance with CAPP 20205. Provide training on new policies and procedures to employees within the Planning and Finance Division. (Estimated completion date: June 1, 2026) Review current internal procedures for reporting federal expenses on the SEFA and Attachment 15 and identify training gaps. Enlist training support from Department of Accounts and/or other state agencies to address training gaps. Develop new written policies and procedures, along with new supporting documentation requirements, to conform to SEFA and Attachment 15 guidelines and expectations. Provide training on new policies and procedures to employees within the Planning and Finance Division. (Estimated completion date: July 1, 2026) Review all other written policies and procedures for administering federal grants and contracts, and develop and update as necessary to address insufficient guidance and noncompliance. (Estimated completion date: August 31, 2025) Estimated Completion Date: 7/1/2026
Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for f...
Responsible Person(s): Clara Harris, Chief Financial Officer/Fiscal Officer Corrective Action Planned: Review 2 CFR 200 § 200.430; send to all Program Area Directors to distribute to their staff. February 28, 2026, CFO/Fiscal Officer to disburse. Develop payroll cost allocation policy and plan for federally funded employees in accordance with federal guidance. Include method of allocation and how it is documented. Also develop monthly reconciliation to do reviews of payroll by March 9, 2026, and present for review. The Grant Manager, Finance Manager and Human Resource Manager (team) will create and review with CFO, CPO and Internal Auditor. Develop written procedures: March 16, 2026, team will write procedures to present to CFO, CPO and Internal Auditor for approval. Training to be held by March 31, 2026 for all program areas via in-person training or team meetings. Coding descriptions will be sent out to all program areas to ensure information of coding on system time sheeting is easily accessed by the employee. Implement plan: Time sheeting will commence in the system on April 10, 2026. Test the implementation: Review results with management. Audit reports to ensure compliance set forth in policy and procedures. May 1- 31, 2026, team reports findings to CFO, CPO and Internal Auditor. Estimated Completion Date: 5/31/2026
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer...
Responsible Person(s): Liz Havenner, IT Administrative Director; Dan Lewis, Chief Technology Officer; Timothy Kelly, Innovation, Architecture and Governance Director; John Vosper, Assistant Director ISRM; James Pell, ARMICS Manager; Paige Elswick, Controller; Ida Witherspoon, Chief Financial Officer; Michelle Skaggs, General Services Director; Adrienne Childress, Strategic Sourcing Procurement Manager, General Services, Procurement Corrective Action Planned: DSS is working to compile SOCs and train contract administrators through specific SOC related sessions. Procedures, training, questionnaire, and policy completed. DSS Finance and IT Administration has created draft Policy and Procedures for managing SOC 1 reports for third-party service providers, incorporating SOC 1 & SOC 2 requirements. The policy outlines steps for obtaining, reviewing, and documenting SOC reports, including timelines and responsibilities for contract administrators, TSD Business Managers, and the ARMICS program. It also addresses remediation processes for non-compliant or incomplete reports. The policy is designed to ensure compliance with relevant regulations and will be reviewed and updated annually by the DSS ISRM and Finance team. Training is being developed as well on the procedures to be followed for SOC 1 Type 2 review. Estimated Completion Date: 6/30/2026
Responsible Person(s): W. Dewey Jennings, Ph.D. Director of Administrative and Financial Services; William P. Scruggs, Deputy Director of Marketing and Development Corrective Action Planned: VDACS policies and procedures will be updated to include the suspension and debarment verification requiremen...
Responsible Person(s): W. Dewey Jennings, Ph.D. Director of Administrative and Financial Services; William P. Scruggs, Deputy Director of Marketing and Development Corrective Action Planned: VDACS policies and procedures will be updated to include the suspension and debarment verification requirement and the options that can be utilized in the process. VDACS Program Staff will develop desk procedures for their office to follow and document the verification process. A suspension and debarment clause will be added to all Food Distribution subrecipient agreements. Estimated Completion Date: 9/30/2026
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 ...
Responsible Person(s): Office of Information Management and Othello Dixon, Office of Information Security Corrective Action Planned: This finding was marked as FOIA Exempt (FOIAE) and as a result, the State Comptroller has determined that the resulting corrective actions are FOIAE under §2.2-3705.2 (9.) of the Code of Virginia. Federal awarding agencies and pass-through entities, please see the Appendix titled “Applicable Management Contacts for Findings and Questioned Costs” to request the corrective action planned from the applicable entity. Estimated Completion Date: 3/2/2026
U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement wit...
U.S. DEPARTMENT OF EDUCATION 2025-002 Special Education Cluster Grants – ALN’s 84.027 & 84.173 Recommendation: We recommend procedures be implemented to ensure that charges to the grant program are incurred within the period of performance included in the grant award. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have reviewed the finding and have since implemented controls to ensure that expenditures are charged to a grant only after final approval has been issued in the grant portal. Name(s) of the contact person(s) responsible for corrective action: Aisha Oppong, Executive Director of Business and Support Services Planned completion date for corrective action plan: January 12, 2026.
Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagre...
Recommendation: CLA recommends that the University implement a more effective suspension and debarment policy and establish corresponding controls to ensure vendor eligibility is verified prior to entering into covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The University concurs with the auditors’ findings and has already updated its purchasing policies, which have been submitted for final approval through the appropriate University governance channels. In addition, Purchasing is currently implementing a new module within its e-procurement system, JAGGAER, to include the Supplier Management module. This module incorporates the Visual Compliance/Descartes screening solution that provides continuous and ongoing compliance monitoring of vendors. Name(s) of the contact person(s) responsible for corrective action: Robert Akhnoukh Planned completion date for corrective action plan: June 2026 If the US Department of Health and Human Services has questions regarding this plan, please call Robert Akhnoukh at (208) 885-6116.
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a sub...
Workforce Investment Opportunity Act Cluster – Assistance Listing No. 17.258, 17.259, 17.278 Recommendation: We recommend that all grant reports are reviewed and approved by an individual knowledgeable of the program and the reporting requirements. It is recommended that this individual is not a subordinate of the individual preparing the reports. The review and approval should be formally documented and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Fiscal Director has implemented a new process utilizing Adobe e-sign beginning with the current program year. All required reporting will be sent to the Programs Director through Adobe e-sign for her to review and initial. This process was started in September 2025 and the reviewed reports, along with audit trail reports, will be retained in the pdf format. Name(s) of the contact person(s) responsible for corrective action: DeAnn Bock Planned completion date for corrective action plan: Completed prior to audit – subscription purchased in September 2025. If the U.S. Department of Labor has questions regarding this plan, please call DeAnn Bock at 509-734-5944.
In an effort to meet the Current Expense Formula/Minimum Classroom Compensation (CEA) of the Unaudited Actuals Report, expenditures were transferred from Resources 6500 to 3310 but a negative balance in 6500 was not discovered. The correct journal entry should have been to transfer actual expenditur...
In an effort to meet the Current Expense Formula/Minimum Classroom Compensation (CEA) of the Unaudited Actuals Report, expenditures were transferred from Resources 6500 to 3310 but a negative balance in 6500 was not discovered. The correct journal entry should have been to transfer actual expenditures from the original account lines rather than using a centralized account line to summarize the expenses transferred. The District will put in procedures to ensure the initiator of such a journal entry verifies balances are correct after the entry has been posted.
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with t...
Name of auditee: Seniors First, Inc. Name of audit firm: Propp Christensen Caniglia LLP Period covered by the audit: July 1, 2024 through June 30, 2025 CAP prepared by: Name: Stephanie Vierstra Position: Executive Director Telephone: (530) 878-5705 Finding 2025-001 Comments: Management agrees with the finding. Actions: Management will implement a process of developing and implementing written procedures to ensure that Single Audit reporting packages and DCFs are submitted to the FAC timely and is working with the FAC and applicable agencies to address prior-year submissions. Anticipated completion date: March 31, 2026
Finding Reference Number: 2025-001 and 2025-002: SEFA Preparation Description of Finding: The entity did not prepare an accurate and complete SEFA during the audit process. The SEFA was revised multiple times due to errors and omissions, and significant analysis and recalculation were ultimately per...
Finding Reference Number: 2025-001 and 2025-002: SEFA Preparation Description of Finding: The entity did not prepare an accurate and complete SEFA during the audit process. The SEFA was revised multiple times due to errors and omissions, and significant analysis and recalculation were ultimately performed by the auditors in order to determine the final amounts reported for federal expenditures. Statement of Concurrence or Nonconcurrence: Cause: The entity lacks adequate internal controls over the preparation, review, and reconciliation of the SEFA. Specifically, there is insufficient knowledge of SEFA reporting requirements and inadequate review procedures to ensure federal expenditures are properly identified, calculated, and reported prior to submission to the auditors. Effect: As a result, the SEFA initially provided by the entity was materially inaccurate and required multiple revisions. This increased the risk that federal expenditures could be misstated, potentially leading to noncompliance with Uniform Guidance reporting requirements. Additionally, the lack of adequate internal controls resulted in increased audit effort and inefficiencies during the audit process. Corrective Action: Management has established a formal internal control process over the identification, tracking, and reporting of federal awards. Throughout the year, all new grant and funding agreements will be reviewed to determine federal involvement, and key award information including federal agency, Assistance Listing number, pass-through entity (if applicable), award period, and total award amount. These will be recorded in a master federal grant listing. Federal expenditures will be tracked by grant within the general ledger and reconciled periodically to internal grant reports to ensure completeness and accuracy. At year-end, the Schedule of Expenditures of Federal Awards will be prepared using the maintained grant listing and reconciled to the trial balance and financial statements. This control process is designed to operate continuously and is effective for the current and future reporting periods. Name of Contact Person: Blake Johnson Projected Completion Date: This will be implemented immediately
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Ta...
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-004 Finding: The Office of the County Manager did not have adequate internal controls to ensure proper documentation was maintained for reporting requirements. Corrective Action Taken or To Be Taken: Proper documentation for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be...
Date: 1/21/2026 Division: Office of the County Manager Corrective Action Plan Audit Report Number: Finding Number: 2025-003 Finding: The Office of the County Manager did not have adequate internal controls to ensure subrecipient monitoring requirements were followed. Corrective Action Taken or To Be Taken: Subrecipient monitoring for the current fiscal year will be reviewed by management prior to fiscal year end. If already taken, date of completion: If to be taken, estimated date of completion: January 2026 Agency Response Does the Agency Agree with finding?: Yes ☒No ☐Partially ☐ If No or Partial, Please explain reason(s) why: Additional Comments: Division Responsible for Corrective Action Plan Name, Title: Abbe Yacoben, Chief Financial Officer Address or Mailstop: 1001 E. Ninth St., Bldg A City, State, Zip Code: Reno, NV 89512 Phone Number: (775) 325-8243 Email: ayacoben@washoecounty.gov
Finding 1177825 (2025-001)
Material Weakness 2025
Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We ...
Condition: Management did not have controls in place to ensure documentation was maintained evidencing the organization's verification that contractors are not suspended or debarred from participating in a federally funded activity. Planned Corrective Action: Management concurs with the finding. We acknowledge that, for the awards issued under the Inflation Reduction Act Urban and Community Forestry Program (Assistance Listing Number 10.727), the required suspension and debarment verification was performed; however, the supporting documentation evidencing this verification was not retained by the responsible department. This represents a documentation lapse rather than a deficiency in internal controls as Openlands routinely performs suspension and debarment verifications for all applicable vendors, contractors, and subrecipients receiving federal funds in accordance with 2 CFR 200.214. This requirement applies to entities and individuals awarded federally funded contracts or subawards exceeding the micro-purchase threshold and excludes routine commercial vendors for indirect administrative costs or purchases under $15,000. Management believes this was an isolated documentation lapse prior to the current audit period when the contractor was selected, and is currently in the processes of executing an update to internal control policies to ensure these checks are maintained prior to entering into a contract by the responsible department as well as updating a clause to all standard vendor contracts requiring a self-certification that they are not excluded, debarred, or suspended from entering into covered transactions with the federal government. Contact person responsible for corrective action: Paul Spector (Director of Finance) Anticipated Completion Date: January 31, 2026
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