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Corrective Action Plans

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Finding 1181728 (2025-003)
Material Weakness 2025
Workforce Development Board Work4wv Region 1, Inc.
WV
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
2025-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board will design and implemen...
2025-003 Reporting U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board design and implement controls to ensure that all required reporting is submitted accurately and in a timely fashion. Action Taken: The Board will design and implement enhanced controls to ensure compliance with all reporting requirements by evaluating the existing reporting procedures and work to strengthen controls around preparation, review, and submission. These measures will help ensure that all reports are prepared accurately, reviewed appropriately, and submitted in a timely manner. We will proceed in this manner by training personnel in preparation and review. We will create a checklist so the breakdown in this report can be verified as correct and complete. Reports will not be submitted until these procedures have been completed.
View Audit 392981
Finding 1181727 (2025-002)
Material Weakness 2025
Workforce Development Board Work4wv Region 1, Inc.
WV
Matching / Level of Effort / Earmarking § 200.303
2025-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: We recognize that ...
2025-002 Earmarking U.S. Department of Labor Assistance Listing Number 17.258/17.259/17.278 Recommendation: We recommend that the Board implement controls and procedures to ensure that all requirements for earmarking within the Uniform Guidance are properly followed. Action Taken: We recognize that full compliance with the Uniform Guidance earmarking requirements is essential. The Board will implement additional controls and procedures to ensure adherence to these standards. We will strengthen these controls by training personnel on the specific steps required and ensuring they fully understand the compliance requirements. Additionally, we will enhance our monitoring processes to verify that all obligations are properly documented and followed. In addition, we will implement additional controls by including checklists to confirm actions and approvals for accounts payable, account reconciliations, review of the general ledger, review of deposits and journal entries. The referred to actions will be presented monthly via email to the executive committee of the Board.
View Audit 392981
Finding 1181720 (2025-001)
Material Weakness 2025
Commonwealth of Puerto Rico Department of Natural and Environmental Resources
PR
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
SEE CORRECTIVE ACTION PLAN FOR CHART/TABLE
View Audit 392980
Finding 1181719 (2025-003)
Material Weakness 2025
Fayette County School Corporation
IN
Equipment & Real Property Management § 200.303 § 200.313
FINDING 2025-003 Finding Subject: Head Start Cluster – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us Views of Responsible Officials: We concur with this finding. Des...
FINDING 2025-003 Finding Subject: Head Start Cluster – Equipment and Real Property Management Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: The Treasurer will work closely with Ad-Tech to ensure that all required information is reported accurately. Anticipated Completion Date: The capital assets inventory list will be updated to include the above required information beginning with the 2025-2026 Inventory Report.
View Audit 392978
Finding 1181718 (2025-002)
Material Weakness 2025
Fayette County School Corporation
IN
Matching / Level of Effort / Earmarking § 200.303
FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA) -- Earmarking Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us INDIANA STATE BOARD OF ACCOUNTS 26 2 Views of Responsible Officials: We concu...
FINDING 2025-002 Finding Subject: Special Education Cluster (IDEA) -- Earmarking Contact Person Responsible for Corrective Action: Tina Smith Contact Phone Number and Email Address: (765) 825-2178 tlsmith@fayette.k12.in.us INDIANA STATE BOARD OF ACCOUNTS 26 2 Views of Responsible Officials: We concur with this finding. Description of Corrective Action Plan: It is increasingly difficult to get our non-public schools to spend their grant money. However, to address the internal control finding, we will strengthen subrecipient monitoring by implementing clearer expenditure timelines for subrecipient entities associated with the grant to ensure awarded funds are expended properly and in a timely manner in accordance with grant requirements. We will also provide additional technical assistance and guidance regarding allowable costs and conduct more frequent financial reviews throughout the grant cycle. These measures will promote timely use of funds, improve compliance with grant requirements, and reduce the risk of unspent or improperly managed grant resources in future periods. Anticipated Completion Date: A new procedure is in place effective February 2026.
View Audit 392978
Finding 1181714 (2025-001)
Material Weakness 2025
Marywood, INC 051-11178-Np (formerly 051-Eh053-Wah/l8)
VA
Management had implemented checklists to ensure that the data collection form is submitted timely in the future.
Management had implemented checklists to ensure that the data collection form is submitted timely in the future.
View Audit 392975
Finding 1181713 (2025-001)
Material Weakness 2025
City of Nicholasville, Kentucky
KY
Reporting
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
The records maintained by the accounting department, including the general ledger, will be used to prepare future reports.
View Audit 392973
Finding 1181712 (2025-001)
Material Weakness 2025
Rockhurst University
MO
Student Financial Aid Special Tests & Provisions Eligibility
Finding No. 2025-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescri...
Finding No. 2025-001 Corrective Action Plan: The University concurs with this finding. The Financial Aid office is in the process of tightening its policies and procedures to identify all students subject to the required exit counseling, with the goal of delivering said counseling within the prescribed 30-day window. Responsible Official: Dane Fuhrman, CFO Anticipated Completion Date: June 2026
View Audit 392964
Finding 1181711 (2025-009)
Material Weakness 2025
Pottawattamie County
IA
Procurement, Suspension & Debarment
The County established procedures in December 2025 to ensure all departments of the County are following the established County federal procurement policy.
The County established procedures in December 2025 to ensure all departments of the County are following the established County federal procurement policy.
View Audit 392959
Finding 1181710 (2025-001)
Material Weakness 2025
Pickens County Water Authority
AL
The Authority utilizes the Board of Directors wherever possible to mitigate control risks associated with having a small staff.
The Authority utilizes the Board of Directors wherever possible to mitigate control risks associated with having a small staff.
View Audit 392955
Finding 1181699 (2025-002)
Material Weakness 2025
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2025–002: Material Journal Entries Condition: During our current year-end audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, along with staff, will review year-end adjustments as part o...
Finding 2025–002: Material Journal Entries Condition: During our current year-end audit fieldwork, our testing resulted in material journal entries to be posted to properly state the City’s financial statements. Plan: The City Comptroller, 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: Fiscal Year Ending April 30, 2026 Name of Contact Person: Sheri Ray, Comptroller Management Response: Management acknowledges this finding and will work to correct it by the anticipated date of completion outlined above.
View Audit 392951
Finding 1181698 (2025-001)
Material Weakness 2025
City of Quincy, Illinois
IL
Cash Management Reporting Internal Control / Segregation of Duties
Finding 2025–001: Material Restatement to Fund Balance, Net Position, and Capital Assets Condition: During audit fieldwork, our testing resulted in a material restatement of Fund Balance, Net Position, and Capital Assets. Plan: The City will implement internal controls to properly record and adjust ...
Finding 2025–001: Material Restatement to Fund Balance, Net Position, and Capital Assets Condition: During audit fieldwork, our testing resulted in a material restatement of Fund Balance, Net Position, and Capital Assets. Plan: The City will implement internal controls to properly record and adjust necessary capital asset balances on a timely basis prior to audit fieldwork. Additionally, the City Comptroller will also provide monthly reviews of the financial statements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2026 Name of Contact Person: Sheri Ray, Comptroller Management Response: Management acknowledges this finding and will work to correct it by the anticipated date of completion outlined above.
View Audit 392951
Finding 1181697 (2025-003)
Material Weakness 2025
City of Quincy, Illinois
IL
Reporting Internal Control / Segregation of Duties
Finding 2025–003: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City d...
Finding 2025–003: Reporting Compliance Federal Agency: U.S. Department of Transportation Passthrough Entity: Illinois Department of Transportation Assistance Listing Number and Federal Program: 20.106 – Airport Improvement Program Condition: During our compliance procedures, we noted that the City did not complete, and submit in the proper time period, the necessary annual reports to the granting agency outlined in the Compliance Requirements shown in Uniform Guidance (2 CFR Part 200) for the Airport Improvement Program. Plan: The City Comptroller will meet with the Airport Director regularly to discuss the necessary reports required to be submitted to stay in compliance with the federal funding agency’s grant requirements. Prior to submission, the City Comptroller will review the reports with the Airport Director and then the necessary reports should be submitted on time and contain all the necessary information as outlined in the granting agency’s compliance requirements. Anticipated Date of Completion: Fiscal Year Ending April 30, 2026 Name of Contact Person: Sheri Ray, Comptroller Management Response: Management acknowledges this finding and will work to correct it by the anticipated date of completion outlined above.
View Audit 392951
Finding 1181696 (2025-001)
Material Weakness 2025
Niagara Community Action Program, Inc.
NY
Eligibility Subrecipient Monitoring
Name of auditee: Niagara Community Action Program, Inc. TIN: 16-0919885 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2024 - October 31, 2025 CAP prepared by: Paul Wilson pwilson@niagaracap.org Finding 2025-001 Corrective Action Plan The Agency acknowledges and is a...
Name of auditee: Niagara Community Action Program, Inc. TIN: 16-0919885 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: November 1, 2024 - October 31, 2025 CAP prepared by: Paul Wilson pwilson@niagaracap.org Finding 2025-001 Corrective Action Plan The Agency acknowledges and is aware of this information in regards to the two files. Program departments are responsible for complete eligibility verification and documentation. Program personnel are trained and will continue to follow its policies and procedures to maintain complete eligibility documentation for future periods.
View Audit 392941
Finding 1181694 (2025-006)
Material Weakness 2025
Educational Service Unit No. 2
NE
Cash Management
Management will review procedures related to monitoring interest earned on federal funds and consider whether additional steps may be helpful to track amounts relative to allowable limits under Uniform Guidance. Management notes that the excess interest identified was returned in accordance with fed...
Management will review procedures related to monitoring interest earned on federal funds and consider whether additional steps may be helpful to track amounts relative to allowable limits under Uniform Guidance. Management notes that the excess interest identified was returned in accordance with federal requirements.
View Audit 392940
Finding 1181693 (2025-005)
Material Weakness 2025
Educational Service Unit No. 2
NE
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Management will review grant reporting procedures and evaluate potential process refinements related to the calculation and inclusion of indirect costs with reimbursement requests, consistent with the approved indirect cost rate where applicable. The previous approach reflected a conservative decisi...
Management will review grant reporting procedures and evaluate potential process refinements related to the calculation and inclusion of indirect costs with reimbursement requests, consistent with the approved indirect cost rate where applicable. The previous approach reflected a conservative decision with respect to indirect cost recovery.
View Audit 392940
Finding 1181692 (2025-004)
Material Weakness 2025
Educational Service Unit No. 2
NE
Allowable Costs / Cost Principles Cash Management Reporting
Management will review current grant tracking and reimbursement procedures and pursue improvements, as appropriate, to strengthen coordination across grant programs. Opportunities to enhance review processes prior to submission will also be considered to help minimize duplicate charges and support c...
Management will review current grant tracking and reimbursement procedures and pursue improvements, as appropriate, to strengthen coordination across grant programs. Opportunities to enhance review processes prior to submission will also be considered to help minimize duplicate charges and support compliance with federal requirements.
View Audit 392940
Finding 1181682 (2025-003)
Material Weakness 2025
Housing Authority of Covington
KY
HUD Housing Programs Eligibility Significant Deficiency
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activi...
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activity to ensure that established internal control policies are being followed on a timely basis. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2026.
View Audit 392935
Finding 1181681 (2025-002)
Material Weakness 2025
Housing Authority of Covington
KY
HUD Housing Programs Subrecipient Monitoring Cash Management § 200.302
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activi...
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Public and Indian Housing Program including implementation of formal policies, reconciliation procedures, and enhanced oversight of interfund activity to ensure that established internal control policies are being followed on a timely basis. Steve Arlinghaus, Executive Director, is responsible for implementing this corrective action by June 30, 2026.
View Audit 392935
Finding 1181680 (2025-002)
Material Weakness 2025
Marshall Public Schools
WI
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Finding: #2025-002- Time and Effort Reporting Assistance Listing/Program Title: #84.027 A/IDEA Flow Through and #84.173A/Preschool Entitlement (Special Education Cluster) Federal Agency/Pass-Through Entity: U.S Department of Education/Wisconsin Department of lnstruction Award Numbers/Year: 2025-1333...
Finding: #2025-002- Time and Effort Reporting Assistance Listing/Program Title: #84.027 A/IDEA Flow Through and #84.173A/Preschool Entitlement (Special Education Cluster) Federal Agency/Pass-Through Entity: U.S Department of Education/Wisconsin Department of lnstruction Award Numbers/Year: 2025-133332-DPI-FLOW-341 and 2025-133332-DPI-PRESCH-347/2024-2025 Criteria: In accordance with the federal Uniform Guidance, charges to federal awards for salaries and benefits must be based on records that accurately reflect the work performed. Such records must be supported by time and effort documentation. Condition: During the auditors' testing of payroll charges, it was noted that the District did not maintain adequate time and effmi documentation to support the allocation of salaries and benefits to the Special Education Cluster. Specifically, one employee's time was coded to the Special Education Cluster at a fixed 10% allocation. Cause: The District did not have adequate internal controls to ensure required time and effort documentation was consistently obtained and maintained for all employees whose salaries and benefits were charged to the Special Education Cluster. Staff turnover and lack of training contributed to inconsistent application of federal requirements. Effect: Because required time and effort documentation was not properly maintained, salaries and benefits charged to the Special Education Cluster may not accurately reflect actual time spent working on the program. As a result, these costs are unallowable under the Uniform Guidance. Questioned Costs: The absence of proper documentation results in questioned costs of $7,037, representing the salary and benefit amounts charged to the program for the one employee without adequate support. Recommendation: The auditor recommends that the District strengthen internal controls over time and effort reporting to ensure all employees funded in whole or in part by federal programs complete required documentation in accordance with Uniform Guidance. Additionally, a monitoring process should be implemented to ensure time distribution report is are completed accurately and retained in accordance with record-keeping requirements. Response: Management concurs with the finding and will implement internal control improvements to ensure full compliance with federal time and effort documentation requirements.
View Audit 392933
Finding 1181678 (2025-001)
Material Weakness 2025
Marshall Public Schools
WI
Internal Control / Segregation of Duties
Finding #2025-001 - Material Audit Adjustments Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Condition: The auditors proposed audit adjustments that, if n...
Finding #2025-001 - Material Audit Adjustments Criteria: Proper financial closing and year-end reconciliation procedures should be in place to identify and adjust the financial records to ensure the financial statements are fairly stated. Condition: The auditors proposed audit adjustments that, if not made, would have resulted in the financial statements being materially misstated. Cause: Financial information was not recorded in a timely manner and material adjustments were needed in order to con-ect various transactions. The District's system of internal control may not prevent, detect, or correct misstatements in the financial statements. Financial reports generated by the accounting system may not provide an accurate reflection of the District's financial position or activities. Not reconciling accounts on a timely basis could lead to errors or other problems not being recognized and resolved. Recommendation: Policies and procedures should be implemented to ensure account balances are properly recorded and reconciled in a timely manner. Response: The District acknowledges their responsibility for the financial statements and recording of the current year activity. Going forward, the District will verify that all activity is completely and accurately recorded in the financial records and reflected on the financial statements.
View Audit 392933
Finding 1181652 (2025-001)
Material Weakness 2025
The Johns Hopkins University
MD
Allowable Costs / Cost Principles § 200.303 § 200.309 § 200.403
Corrective Action Plan: The University accepts this finding and has removed the questioned costs from the award. Management will reinforce and reiterate the internal controls process to the staff responsible for the review of the grant expenditures during the financial reporting process. Management ...
Corrective Action Plan: The University accepts this finding and has removed the questioned costs from the award. Management will reinforce and reiterate the internal controls process to the staff responsible for the review of the grant expenditures during the financial reporting process. Management will also communicate via our Financial Administrative Bulletin to the grants administration community our internal controls around 2 CFR 200. Management will conduct 2 CFR 200 training with the impacted departmental grant administration by March 5, 2026 Completion Date: March 31, 2026 Contact Person: Paul Gasior 443-997-8141
View Audit 392931
Finding 1181650 (2025-001)
Material Weakness 2025
Sonoma-Marin Area Rail Transit District
CA
Reporting Cash Management § 200.302 § 200.328
Corrective Action Plan - Federal Award Finding Finding 2025-001 Federal Agency Name: US DOT, Federal Railroad Administration Assistance Listing: 20.325 Program Name: Consolidated Rail Infrastructure and Safety Improvements (CRISI) Initial Year Finding Occurred: Fiscal Year 2025 Reporting Finding Sum...
Corrective Action Plan - Federal Award Finding Finding 2025-001 Federal Agency Name: US DOT, Federal Railroad Administration Assistance Listing: 20.325 Program Name: Consolidated Rail Infrastructure and Safety Improvements (CRISI) Initial Year Finding Occurred: Fiscal Year 2025 Reporting Finding Summary: The auditor identified an instance in which one quarterly SF-425 (report) did not reflect cumulative federal cash receipts and disbursements as required by the reporting instructions. Instead, the report reflected only the current quarter's ended federal cash activity. No additional reporting errors were identified by the audit, and the other reporting lines were prepared correctly. Auditor’s Recommendation: The auditor recommends that management continue to strengthen review procedures over SF-425 preparation, including documented review of cumulative cash reporting and verification of all report attributes, particularly during periods when backup personnel are responsible for report preparation. Management’s Response: Management concurs that an error occurred on one SF-425 report for a single reporting period. The error occurred during a sta􀆯ing transition and involved a field that FRA does not require, and that had not historically been populated. Additionally, FRA and FTA use the same SF-425 form but apply di􀆯erent reporting conventions; FTA requires the field to be reported quarterly rather than cumulatively, which contributed to the confusion. As noted in the audit finding, this was a reporting error only. There were no questioned costs, no billing inaccuracies, and no impact on the underlying financial activity. Corrective Action: Management has implemented the following actions to prevent recurrence: • Updated internal procedures to clearly distinguish FRA and FTA reporting requirements. • Implemented a two-step review process in which one sta􀆯 member prepares all federal financial reports and a second sta􀆯 member performs an independent review prior to submission. • Expanded procedure on reporting when primary sta􀆯 are unavailable, including cross training and adding backup for both reporting and review. These actions strengthen internal controls, ensure consistency across federal reporting, and reduce the risk of future reporting discrepancies. Responsible Individual: Heather McKillop, Chief Financial O􀆯icer Anticipated Completion Date: March 2026
View Audit 392922
Finding 1181649 (2025-001)
Material Weakness 2025
Kennedy Krieger Institute
MD
During fiscal year 2025, Kennedy Krieger Institute identified a control weakness with our established FFATA reporting control. After thorough review of active subaward agreements, Kennedy Krieger Institute identified two contracts that were not reported timely as the projects were not centrally mana...
During fiscal year 2025, Kennedy Krieger Institute identified a control weakness with our established FFATA reporting control. After thorough review of active subaward agreements, Kennedy Krieger Institute identified two contracts that were not reported timely as the projects were not centrally managed and therefore fell outside of its normal research administration process. Upon identification, Kennedy Krieger Institute promptly submitted the FFATA reports via SAM.gov. Kennedy Krieger Institute has since enhanced its FFATA reporting control through strengthened governance, system improvements, and expanded oversight. As part of the Institute’s Subaward Management processes, the FFATA reporting process has been clearly defined and communicated to all grant managers, ensuring that all subawards are maintained within a centralized sponsored projects reporting system (Fibi), regardless of the team responsible for award management. Fibi has been updated to include a required checkbox and date field indicating when FFATA reporting has been completed and the associated submission date. In addition, Kennedy Krieger Institute is working with system developers to implement a standard system-generated report that can be run monthly or on an ad hoc basis to identify all subawards subject to FFATA reporting, enabling Finance to validate completeness and timeliness across all areas. Finance will complete regular checks of subawards set up in the financial system of record in comparison to Fibi to ensure all subawards are being reported timely. These enhancements establish a checks and balances framework through clearly defined shared responsibilities and coordinated oversight between the Research Administration and Finance departments. This control enhancement was implemented for the January 2026 FFATA reporting cycle.
View Audit 392919
Finding 1181630 (2025-001)
Material Weakness 2025
Spero Family Services
IL
Allowable Costs / Cost Principles Reporting
Management will prepare the schedule of expenditures of federal awards as part of the year end closing process to determine our audit requirements under the Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
Management will prepare the schedule of expenditures of federal awards as part of the year end closing process to determine our audit requirements under the Uniform Guidance and provide the schedule to the audit firm during the financial audit process.
View Audit 392910
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