Corrective Action Plans

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Recommendation: We recommend that board members are found, and a board meeting is held. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: We recommend that board members are found, and a board meeting is held. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: We recommend that the Corporation file the MINC reports timely. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: March 31, 2026
Recommendation: We recommend that the Corporation file the MINC reports timely. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: March 31, 2026
Recommendation: We recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completi...
Recommendation: We recommend that the Corporation discuss with the USDA the required minimum amounts in the reserve funds and determine what the annual payments should be for each apartment building. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: We recommend the Corporation create a checklist to ensure that tenant files are properly documented. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will impl...
Recommendation: While we do recognize that the Corporation is not large enough to permit a segregation of duties for effective internal controls, we believe it is important the Corporation be aware that this condition does exist. Action Taken: Management is cognizant of this limitation and will implement additional controls where possible. Anticipated Date of Completion: December 31, 2025
Federal Program: Head Start – ALN 93.600 / 93.356 Awarding Agency: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Finding Reference Number: 2024-001 Condition The SF-425 Federal Financial Report for the period ending December 31, 2024, which was d...
Federal Program: Head Start – ALN 93.600 / 93.356 Awarding Agency: U.S. Department of Health and Human Services (DHHS), Administration for Children and Families (ACF) Finding Reference Number: 2024-001 Condition The SF-425 Federal Financial Report for the period ending December 31, 2024, which was due on January 30, 2025, was submitted late on February 7, 2025. Corrective Action Plan Christian Military Academy, Inc. acknowledges this finding and has implemented corrective measures to ensure compliance with future reporting deadlines: 1. Enhanced Monitoring of PMS Submissions – A reporting calendar with reminders has been established to track all SF-425 deadlines and submission confirmations through the Payment Management System (PMS). 2. Secondary Reviewer – A second staff member has been assigned to review and confirm timely report submissions before each deadline. 3. System Contingency Plan – In the event of PMS malfunctions or access issues, management will immediately notify DHHS/ACF program officers in writing and retain evidence of the communication on or before the due date. 4. Staff Training – Fiscal staff responsible for federal reporting have been trained on the importance of timely submission and the procedures to follow in case of technical issues. Responsible Official Maribel Batista Marrero Christian Military Academy, Inc. Anticipated Completion Date The corrective actions have been implemented as of October 2025 and will remain in place on an ongoing basis.
Condition: During testing it was noted that the Inventory tracking sheet was not updated to reflect items that were abandoned when EEC moved out of a leased property. Cause: EEC did not properly update the fixed asset schedule for disposals, which resulted in items included on the listing and deprec...
Condition: During testing it was noted that the Inventory tracking sheet was not updated to reflect items that were abandoned when EEC moved out of a leased property. Cause: EEC did not properly update the fixed asset schedule for disposals, which resulted in items included on the listing and depreciation calculation that were disposed of previously. Corrective Action: We have implemented the following corrective actions: - The finance department has reviewed and will uphold the methods set forth in its capital asset management plan. - All information required by Uniform Guidance has been consolidated into a central tracking system. - Proper asset disposal forms have been completed and will be reviewed by EEC’s Board of Directors at their next meeting to be approved for proper disposal Corrective Responsible Party: Gary Cox/CFO and Finance Department Estimated completion date: 06/30/2025.
Corrective Action Plan - ACH payment not supported. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The PHA will review the ACH payment and obtain supporting documentation. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan - ACH payment not supported. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The PHA will review the ACH payment and obtain supporting documentation. Anticipated completion date - Within the next fiscal year.
View Audit 369677 Questioned Costs: $1
Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reconciled with the FDS. Anticipated completion date - Within the nex...
Corrective Action Plan - VMS not reconciled with FDS. Contact person - Executive Director, Melba White. Phone 806-293-4160. Corrective action planned - The current year VMS will be adjusted as needed and future VMS reports will be reconciled with the FDS. Anticipated completion date - Within the next fiscal year.
Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal poli...
Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal policy where any payment remittance advices' must be responded to and completed within two weeks of receipt to ensure that payments are deposited, and member counties of the CHB are reimbursed for the expenses that were submitted for in a prompt manner. Anticipated Completion Date: August 15, 2025
FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for t...
FINDING 2024-001 – Reporting; Significant Deficiency in Internal Control Over Compliance and Noncompliance Condition and context: Supporting documentation for the quarterly financial reports required by the grant did not include documentation of a review process or filing could not be verified for timely submission. We noted for two of the three reports selected; submission support was not retained by the client. The grantor confirmed submission of all required reports however, the date of submission could not be verified. As such, both reports were determined to have been submitted late. Views of responsible officials and planned corrective actions: Management agrees with the assessment and has implemented corrective action. The Organization has implemented a review and documentation control surrounding the timely submission of all quarterly reports. Calendar reminders will be added to the task list for the compiler of the report information as well as the reviewer/signer of the report. These reminders will be implemented in the work calendars of the employees responsible at the onset of the grant. Reports required by the grant must be submitted timely and must have two levels of documented review. The bookkeeper and project manager will compile the information needed for the grant. The project manager and executive director will review and sign off on the grant report prior to each reporting date. Additionally, report backup and proof of timely submission will be retained by the bookkeeper and project manager. Contact Persons: Phil Champlin – Executive Director Mary Pat Davoren – Bookkeeper
FISCAL YEAR OF FINDING: December 31, 2024 AUDITOR FINDING: 2024-001 The Authority is responsible for determining client eligibility and entering data into the State of Colorado’s WIC COMPASS system. Although the Medicaid ID number is required for individuals with adjunct eligibility, it is not a man...
FISCAL YEAR OF FINDING: December 31, 2024 AUDITOR FINDING: 2024-001 The Authority is responsible for determining client eligibility and entering data into the State of Colorado’s WIC COMPASS system. Although the Medicaid ID number is required for individuals with adjunct eligibility, it is not a mandatory field in COMPASS. Therefore, eligibility can be processed without entering this number. Testing revealed that the Authority did not consistently follow established controls requiring documentation of the state case ID for individuals deemed eligible based on participation in other state programs. Since the Medicaid ID number is not a required field in the COMPASS system, eligibility determinations can be processed without it. The system lacks reporting capabilities to identify missing entries in this field. Additionally, due to a high caseload, the Authority does not have the capacity to conduct 100% case reviews for all clients served. It is recommended that the Authority expand existing case reviews to include five participant records per month per staff member. The results should be incorporated into annual performance evaluations. Additionally, we recommend enhanced training for all staff involved in eligibility determinations. CLIENT PLANNED ACTION: The Authority will implement the following corrective actions: • Denver Health WIC leadership will perform random record reviews of 5 participant records per month per staff member to ensure compliance with Colorado WIC Policies, including accurate income and eligibility documentation. • Include the results of the reviews, including adjunctive eligibility screen, from the 5 reviews per month in the annual employee performance evaluation and communicate the importance of documenting the Medicaid ID. • All Denver Health WIC staff will complete a new training on income determination and documentation. This training will be released by the state WIC office by the end of October 2025 and all staff should complete this training by the end of December 2025. Completion of this training will be documented with an acknowledgment signed by the WIC staff and maintained by the Denver Health WIC Program Manager. CLIENT RESPONSIBLE PARTY: Kate Bennett, WIC Program Manager COMPLETION DATE: 12/31/2025
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-010: • Heart City Health Center, Inc. continues to focus on the controls related to both the filing and review process of these required reports before final submission • Heart City H...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-010: • Heart City Health Center, Inc. continues to focus on the controls related to both the filing and review process of these required reports before final submission • Heart City Health Center, Inc. has already started the process to file the reports with HRSA to resolve this request
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-009: • Heart City Health Center, Inc. continues to improve its procurement policies where necessary and will make sure further steps are introduced to increase documentation around it...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-009: • Heart City Health Center, Inc. continues to improve its procurement policies where necessary and will make sure further steps are introduced to increase documentation around its procurement policies • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-008: • Heart City Health Center, Inc. will improve its understanding on matching principles on federal grant programs to ensure proper compliance with future grants • Heart City Healt...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-008: • Heart City Health Center, Inc. will improve its understanding on matching principles on federal grant programs to ensure proper compliance with future grants • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
View Audit 369664 Questioned Costs: $1
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expe...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expenses to the grant reimbursement • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
View Audit 369664 Questioned Costs: $1
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-006: • Heart City Health Center, Inc. continues to focus on the controls related to both the filing and review process of these required reports before final submission • Heart City H...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-006: • Heart City Health Center, Inc. continues to focus on the controls related to both the filing and review process of these required reports before final submission • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-005: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-005: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then or in the incorrect grant period
View Audit 369664 Questioned Costs: $1
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then or in the incorrect grant period
View Audit 369664 Questioned Costs: $1
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-003: • Heart City Health Center, Inc. continues to focus on the preparation and review process around cost allocation to the multiple different funding sources to ensure no future dup...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-003: • Heart City Health Center, Inc. continues to focus on the preparation and review process around cost allocation to the multiple different funding sources to ensure no future duplication
View Audit 369664 Questioned Costs: $1
CORRECTIVE ACTION PLAN September 25, 2025 Cognizant or Oversight Agency for Audit The Center for Independent Documentary, Inc. (the Center) respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs,...
CORRECTIVE ACTION PLAN September 25, 2025 Cognizant or Oversight Agency for Audit The Center for Independent Documentary, Inc. (the Center) respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc. 50 Washington Street Westborough, MA 01581 Audit period: January 1, 2024 – December 31, 2024 The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS 2024-001 Procurement Policy Recommendation: We recommend that management establish a formal procurement consistent with the procurement standards set forth in the Uniform Guidance (2 CFR 200.317–327) issued by the U.S. Office of Management and Budget (OMB). Action Taken: We will work with the Board of Directors to establish a formal procurement policy that will include the following: • We will formalize procedures to confirm vendor eligibility, including consistent use of the SAM.gov exclusions list prior to entering contracts, and ensure documentation is retained for audit purposes. • The updated policy will outline specific steps for procurement activities at various thresholds, particularly mid-range purchases, with requirements for obtaining multiple quotes and documenting price comparisons. • In alignment with Federal guidelines, the revised policy will include a provision supporting preference for U.S.-made products and materials when feasible. • New sections will be added to address how the Center will manage vendor selection reviews, disputes, and issue resolution to promote fairness and consistency in the procurement process. • To ensure transparency and version control, the policy will include the date of each revision and a process for periodic review. The Center’s Management will implement the updated policy, coordinate training for programmatic staff, and monitor compliance with the updated procedures. We expect the revised procurement policy to be finalized and implemented by December 15, 2025. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Susan Walsh, at 339-364-1277. Sincerely yours, Susan Walsh Executive Director
US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2023 – 6/30/2024 and 7/1/2024 – 6/30/2025 Cash Management Material Weakness in Internal Control Over Compliance Criteria: CFR...
US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2023 – 6/30/2024 and 7/1/2024 – 6/30/2025 Cash Management Material Weakness in Internal Control Over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization was unable to provide adequate documentation to support the number of meals claimed for reimbursement. Corrective Action Plan: Management is in the process of reviewing its existing controls over the tracking and submitting of its meal counts included in its attendance records for reimbursement. Individual Responsible For Corrective Action: Veronica Jones, Fiscal Services Director Anticipated Completion Date: December 31, 2025
The County Clerks office will review all claims submitted against federal funds will have the attached vendor verification through SAM.gov at the time of submittal. If the required documentation is not attached, it will be returned to the claimant. The Lincoln County Board of Comissioners will also ...
The County Clerks office will review all claims submitted against federal funds will have the attached vendor verification through SAM.gov at the time of submittal. If the required documentation is not attached, it will be returned to the claimant. The Lincoln County Board of Comissioners will also review all claims prior to board approval for the necessary documentation against federal funds.
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to the U.S. Treasury.
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to the U.S. Treasury.
The Center is working on paying off its vendors of which older payables are still outstanding, and will establish procedures to ensure timely disbursement of funds upon receipt to vendors going forward.
The Center is working on paying off its vendors of which older payables are still outstanding, and will establish procedures to ensure timely disbursement of funds upon receipt to vendors going forward.
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