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Corrective Action Plans

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Finding 571755 (2024-001)
Material Weakness 2024
Scotland School District No. 4-3
SD
Internal Control / Segregation of Duties Material Weakness
The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible...
The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Scotland School District has adopted an Internal Controls and Procedures policy. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process as we will continue to analyze different policies and procedures to address this ongoing issue.
View Audit 362760
Finding 571747 (2024-009)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subre...
The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subrecipient monitoring plans and checklists.
View Audit 362742
Finding 571746 (2024-008)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review...
The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review.
View Audit 362742
Finding 571745 (2024-007)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327
The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.
The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.
View Audit 362742
Finding 571744 (2024-006)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303
Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.
Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.
View Audit 362742 Questioned Costs: $1
Finding 571743 (2024-005)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303
The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...
The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.
View Audit 362742
Finding 571742 (2024-004)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.
View Audit 362742
Finding 571741 (2024-003)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring § 200.303 § 200.332
1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the ev...
1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the evaluation of subrecipient risk, review of single audit reports, monitoring. 4. A monitoring Plan has also been developed
View Audit 362742
Finding 571740 (2024-002)
Material Weakness 2024
City of Cambridge Massachusetts
MA
Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...
The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.
View Audit 362742
Finding 571739 (2024-006)
Significant Deficiency 2024
Addison School District No. 4
IL
Plan: The Assistant Superintendent of Business, along with staff, will implement a process to track employees’ time spent on federal grants. Anticipated Date of Completion: Completed 6/30/2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: To impro...
Plan: The Assistant Superintendent of Business, along with staff, will implement a process to track employees’ time spent on federal grants. Anticipated Date of Completion: Completed 6/30/2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: To improve documentation and compliance, the district has implemented a new electronic time clock system, requiring employees working on federally funded projects to punch in and out daily. This system allows for accurate time tracking and audit-ready reporting. In addition, we are updating our vendor contract procedures to ensure that Davis-Bacon prevailing wage requirements are clearly outlined in bid documents and contracts. Certified payrolls will be collected and reviewed for all applicable federally funded construction projects. All documentation will be stored in a centralized location accessible for audit purposes, and staff have been trained on the updated protocols. Management Response: The district is implementing a centralized contract compliance checklist that includes Davis-Bacon documentation. Contract templates will be updated to include Davis- Bacon requirements, and vendors will be required to submit certified payrolls when applicable. Staff will receive training on documentation standards and storage protocols to ensure compliance with federal guidelines.
View Audit 362740
Finding 571738 (2024-005)
Significant Deficiency 2024
Addison School District No. 4
IL
Procurement, Suspension & Debarment
Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to review new and existing vendors to ensure they are not on the suspension and debarment listing. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of ...
Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to review new and existing vendors to ensure they are not on the suspension and debarment listing. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The district is implementing procedures requiring verification of vendor status through the federal SAM.gov database prior to contract award. A certification form will be added to vendor onboarding documentation, and vendor records will be updated to include debarment verification. Staff involved in procurement will be trained on this process.
View Audit 362740
Finding 571737 (2024-004)
Significant Deficiency 2024
Addison School District No. 4
IL
Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, ...
Plan: The Assistant Superintendent of Business, along with staff, will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: FY 2026 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The district is implementing a centralized contract compliance checklist that includes Davis-Bacon documentation. Contract templates will be updated to include Davis- Bacon requirements, and vendors will be required to submit certified payrolls when applicable. Staff will receive training on documentation standards and storage protocols to ensure compliance with federal guidelines.
View Audit 362740
Finding 571736 (2024-003)
Significant Deficiency 2024
Addison School District No. 4
IL
Reporting
Plan: The Assistant Superintendent of Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: Completed June 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Busine...
Plan: The Assistant Superintendent of Business, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements. Anticipated Date of Completion: Completed June 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The delay was due to staffing transitions and competing fiscal year-end priorities. The district has implemented an internal reporting calendar and established a year-end closeout checklist, including the Data Collection Form submission. Additional training has been provided to staff to ensure awareness of reporting timelines. Going forward, reporting deadlines will be closely monitored to ensure timely compliance.
View Audit 362740
Finding 571735 (2024-002)
Significant Deficiency 2024
Addison School District No. 4
IL
Internal Control / Segregation of Duties
Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of ...
Plan: The Assistant Superintendent of Business, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: Management is actively working to reduce audit adjustments. A comprehensive review of the year-end closeout process has been initiated, and staff are receiving additional training on accrual entries and reconciliation procedures. The district has also adopted a pre-audit checklist to ensure all material transactions and adjustments are recorded prior to audit fieldwork.
View Audit 362740
Finding 571734 (2024-001)
Material Weakness 2024
Addison School District No. 4
IL
Cash Management Reporting Internal Control / Segregation of Duties
Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business M...
Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The restatement was due to new auditors finding an error in the prior year GASB 87 calculation. This has been corrected and the district will continue to evaluate going forward.
View Audit 362740
Finding 571728 (2024-001)
Significant Deficiency 2024
The County of Jefferson
MO
Procurement, Suspension & Debarment Subrecipient Monitoring
Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planne...
Recommendation: The County should evaluate its procedures and implement an additional control to ensure verifications checks are ccurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There are no disagreement with the audit finding. Action planned/taken in response to finding: The County will ensure all verification checks are occurring prior to entering into contracts with vendors. Name(s) of the contact person(s) responsible for corrective action: Kristy Apprill Planned completion date for corrective action plan: June 30, 2025
View Audit 362730
Finding 571727 (2024-002)
Significant Deficiency 2024
Hale County, Texas
TX
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...
Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2025
View Audit 362723
Finding 571719 (2024-001)
Significant Deficiency 2024
Boulder County, Colorado
CO
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.
View Audit 362719 Questioned Costs: $1
Finding 571717 (2024-001)
Significant Deficiency 2024
Pickaway County
OH
Subrecipient Monitoring Reporting
We will correct our reporting issues with the next required report.
We will correct our reporting issues with the next required report.
View Audit 362715
Finding 571716 (2024-002)
Significant Deficiency 2024
Scott County
MN
Procurement, Suspension & Debarment § 200.303
FEDERAL AWARD PROGRAMS AUDITS: 2024-002: Suspension and Debarment: Recommendation: We recommend the County ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagre...
FEDERAL AWARD PROGRAMS AUDITS: 2024-002: Suspension and Debarment: Recommendation: We recommend the County ensure that this suspension and debarment verification occurs before entering covered transactions and that supporting documentation of this internal control is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure that suspension and debarment checks occur prior to entering into covered transactions and that the process is properly documented going forward. Name of the contact person responsible for corrective action: Steven Jones. Planned completion date for corrective action plan: December 31, 2025
View Audit 362713
Finding 571715 (2024-003)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571714 (2024-002)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review the program compliance requirements to ensure an accurate understanding of all requirements is obtained. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review the program compliance requirements to ensure an accurate understanding of all requirements is obtained. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571713 (2024-001)
Significant Deficiency 2024
Otter Tail Housing and Redevelopment Authority
MN
HUD Housing Programs Eligibility Significant Deficiency
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
Contact Person Amy Baldwin, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
View Audit 362709
Finding 571708 (2024-001)
Significant Deficiency 2024
City of Alliance
OH
Procurement, Suspension & Debarment Significant Deficiency § 200.317 § 200.327
The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.
The City will update it’s polices and procedures to help ensure the procurement standards are followed when expending federal monies.
View Audit 362701
Finding 571706 (2024-001)
Material Weakness 2024
Scotts Bluff County Nebraska
NE
Internal Control / Segregation of Duties Reporting
Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The Coun...
Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The County has assessed the benefits and costs associated with proper segregation of duties for all County departments and offices and has determined that cost would outweigh any benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Action has been taken to ensure timely deposits to the General Fund from the accounts held by individual departments, and County Management has communicated the need to be transparent regarding the transactions handled within these accounts. The County requires monthly reporting to the Board of Commissioners for various department officials to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.
View Audit 362680
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