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Corrective Action Plans

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Finding 569990 (2024-003)
Material Weakness 2024
Southeast Valley Community School District
IA
Internal Control / Segregation of Duties
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001
SEE RESPONSE AND CORRECTIVE ACTION PLAN AT 2024-001
View Audit 361259
Finding 569989 (2024-001)
Material Weakness 2024
Van Buren Community Mental Health Authority
MI
Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327
SINGLE AUDIT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CORRECTIVE ACTION PLAN FEDERAL AWARD FINDINGS - Fiscal Year 2024 Finding Number: 2024-001 Procurement Assistance Listing Number: 93.696 Assistance Listing Title: Certified Community Behavioral Health Clinics N ame of Federal Agency: Substance Abuse...
SINGLE AUDIT FOR THE YEAR ENDED SEPTEMBER 30, 2024 CORRECTIVE ACTION PLAN FEDERAL AWARD FINDINGS - Fiscal Year 2024 Finding Number: 2024-001 Procurement Assistance Listing Number: 93.696 Assistance Listing Title: Certified Community Behavioral Health Clinics N ame of Federal Agency: Substance Abuse and Mental Health Services Administration Federal Award Identification Number: H79SM089299 Fiscal Year of Initial Finding: 2024 • Name of the contact person: Tina Boyer, CFO • Corrective Action Plan: Management agrees with this recommendation. VBCMH management will review and update policies and procedures to ensure that allfederal requirements are followed. Anticipated Completion Date: Fiscal Year 2025
View Audit 361252 Questioned Costs: $1
Finding 569979 (2024-005)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Subrecipient Monitoring Reporting § 200.512
The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning wi...
The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
View Audit 361246
Finding 569978 (2024-004)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financi...
The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financial records and reviewed collaboratively by Financial Aid and Accounting staff. Process updates and internal review checklists will be developed in time for the FY25 submission, with training and testing of the new approach by June 30, 2026.
View Audit 361246
Finding 569977 (2024-003)
Material Weakness 2024
Dillard University
LA
Questioned Costs Student Financial Aid Subrecipient Monitoring
This finding resulted from a loan disbursement exceeding regulatory limits for one student. The issue was corrected before the audit report was finalized. The University will strengthen its review process prior to disbursement by ensuring additional loan eligibility is validated and documented. The ...
This finding resulted from a loan disbursement exceeding regulatory limits for one student. The issue was corrected before the audit report was finalized. The University will strengthen its review process prior to disbursement by ensuring additional loan eligibility is validated and documented. The Financial Aid Office will receive targeted training on aggregate loan monitoring. Corrective actions will be fully implemented by January 31, 2026.
View Audit 361246 Questioned Costs: $1
Finding 569976 (2024-002)
Material Weakness 2024
Dillard University
LA
Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring
The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Off...
The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Office of Records and Registrations to implement a monthly reconciliation process and establish clear ownership of status reporting responsibilities. A tracking log will be introduced to monitor timely and accurate submissions. Completion of corrective actions is expected by March 31, 2026.
View Audit 361246
Finding 569970 (2024-003)
Significant Deficiency 2024
City of Marco Island
FL
Subrecipient Monitoring Cash Management Significant Deficiency § 200.302 § 200.303
DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training sta...
DEPARTMENT OF HOMELAND SECURITY Disaster Grant Public Assistance (Presidentially Declared Disasters) - Assistance Listing No. 97.036 Recommendation: We recommend that the organization implement a review and approval process for all quarterly progress submissions. This should include: Training staff on the importance of the review and approval process. Ensuring adequate staffing levels to handle the review process. Developing clear guidelins and procedures for the review and approval process. Regularly monitoring and auditing the review process to ensure compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The City will implement a review and approval process for all quarterly progress report submissions within it ERP (Enterprise Resource Planning) software system. The City will train its staff on the importance of the review and approval process. The City will ensure adequate staffing levels to handle the review process. The City will develop clear guidelines and procedures for the review and approval process. The City will regularly monitor and audit the reivew process to ensure compliance. Name(s) of the contact person(s) for corrective action: Guillermo Polanco. Planned completion date for corrective action plan: 09/30/2025
View Audit 361239
Finding 569969 (2024-004)
Significant Deficiency 2024
Institute for Population Health, INC
MI
Patients who are eligible for the sliding fee discount will receive the discount based on the current year Sliding Fee schedule. The Sliding Fee Discount will be applied to the each year during a renewal period using the most recent Board approved Sliding Fee Discount.
Patients who are eligible for the sliding fee discount will receive the discount based on the current year Sliding Fee schedule. The Sliding Fee Discount will be applied to the each year during a renewal period using the most recent Board approved Sliding Fee Discount.
View Audit 361226
Finding 569968 (2024-003)
Significant Deficiency 2024
Institute for Population Health, INC
MI
During the Budget Period April 1, 2023 to April 30, 2024, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 71%. Not achieved. HS 5, the percentage of Father and/or Partner Involvement during pregnancy...
During the Budget Period April 1, 2023 to April 30, 2024, Healthy Start Performance Measure (HS 6) the percentage of Father and/or Partner Involvement with child <24 months to 80%. Program performance was 71%. Not achieved. HS 5, the percentage of Father and/or Partner Involvement during pregnancy to 80%. Program performance was 63%. Not achieved. Father involvement is a challenge while the program staff encourage, teach, and support Father involvement, too many relationships struggle with co-parenting and stress management issues.
View Audit 361226
Hillside Elderly Housing, Inc.
CT
HUD Housing Programs
Management agrees with the finding. The financial statements were submitted to HUD on May 9, 2025.
Management agrees with the finding. The financial statements were submitted to HUD on May 9, 2025.
View Audit 361199
Skokie School District #68
IL
School Nutrition Programs
Finding Synopsis: One of 40 students selected for testing received free or reduced meals without having an application on file. Action Steps: Management will establish and reinforce procedures to ensure all applications are retained (paper and digital copies). Contact Person: Kenya Austin Asst. Supe...
Finding Synopsis: One of 40 students selected for testing received free or reduced meals without having an application on file. Action Steps: Management will establish and reinforce procedures to ensure all applications are retained (paper and digital copies). Contact Person: Kenya Austin Asst. Superintendent of Business/CSBO 847-568-7632 Anticipated Completion Date: 6/30/2025
View Audit 361197
Skokie School District #68
IL
Finding Synopsis :Expenditure reports were submitted to ISBE after the due date. Action Steps :Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO 847-568-7632 Antic...
Finding Synopsis :Expenditure reports were submitted to ISBE after the due date. Action Steps :Management will establish and reinforce procedures to ensure all grant reports are submitted by the required due date. Contact Person: Kenya Austin, Asst. Superintendent of Business/CSBO 847-568-7632 Anticipated Completion Date: 6/30/2025
View Audit 361197
Finding 569951 (2024-004)
Material Weakness 2024
Idaho Immunization Coalition, Inc.
ID
Questioned Costs Allowable Costs / Cost Principles § 200.210 § 200.331
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD...
THE ORGANIZATION WILL USE EXPENDITURE REPORTS BY CLASS TO SUPPORT BASE EXPENDITURES FOR THE PERIOD. WILL BE IN PLACE FOR THE 2025 SINGLE AUDIT AND BEGAN THIS PROCESS IN 2024. KAREN SHARPNACK, EXECUTIVE DIRECTOR KJS@IDAHOIMMUNE.ORG AND NEW CPA FIRM TO BE DETERMINED. THE ORGANIZATION THROUGH ITS BOARD OF DIRECTORS WILL CREATE A “FINANCIAL POLICY COMMITTEE” WHICH WILL BE RESPONSIBLE TO WORK WITH THE EXECUTIVE DIRECTOR, THE NEW CPA TO OUTLINE AND CREATE NEW POLICIES, PROCEDURES AND PROCESSES, ALONG WITH OVERSIGHT OF THE FINANCIAL WELL-BEING OF THE ORGANIZATION AND REPORT TO THE BOARD OF DIRECTORS. IMMEDIATELY, THE PROCESS WILL BEGIN TO RECRUIT THE COMMITTEE ON JUNE 25, 2025.
View Audit 361196 Questioned Costs: $1
Finding 569944 (2024-001)
Significant Deficiency 2024
Independent Training & Apprenticeship Program
CA
Student Financial Aid
As of today’s date, the institution has forwarded the corrections to Financial Aid Services to be made in NSLDS. The institution will verify the corrections have been completed by June 20, 2025. In addition to the corrections the institution has and will continue training to better understand the ...
As of today’s date, the institution has forwarded the corrections to Financial Aid Services to be made in NSLDS. The institution will verify the corrections have been completed by June 20, 2025. In addition to the corrections the institution has and will continue training to better understand the dates to be reported in NSLDS when there is a student on a Leave of Absence that does not return.
View Audit 361192
Finding 569942 (2024-001)
Significant Deficiency 2024
Berrien County Board of Education
GA
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320 § 200.403
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: ...
FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed Allowable Costs/Cost Principle Procurement and Suspension and Debarment Internal Control Impact: Significant Deficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Department of Agriculture Pass-Through Entity: Georgia Department of Education Assistance Listing Number and Title: 10.553 - School Breakfast Program 10.555 - National School Lunch Program Federal Award Number: 225GA324N1099 (Year: 2024), 245GA324N1199 (Year: 2024) Questioned Costs: $77,285 Prior Year Finding: FA 2023-001 Description: A review of expenditures charged to the Child Nutrition Cluster revealed that the School District's internal control procedures were not operating appropriately to ensure that expenditures were reviewed and approved and that the School District's procurement and suspension and debarment procedures were followed. Corrective Action Plans: Berrien will look at the current procedures for expenditures and make sure that every program is following the same protocols. We have a system in place to ensure that we can check suspension and debarment. Also, we have protocols in place to make sure all contracts are current. Estimated Completion Date: 9/30/2025 Contact Person: Jamie Taylor, Finance Director Telephone: 229-686-2081 Email: jamie.taylor@berrien.k12.ga.us
View Audit 361188 Questioned Costs: $1
Finding 569941 (2024-001)
Significant Deficiency 2024
Safe Haven Family Shelter, Inc.
TN
Questioned Costs Allowable Costs / Cost Principles Cash Management
Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are...
Department of Health and Human Services Nashville Safe Haven Family Shelter, Inc respectfully submits the following corrective action plan for the year ended December 31, 2024. Audit period: January 1, 2024 through December 31, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2024-001 Temporary Assistance for Needy Families – Assistance Listing No. 93.558 Recommendation: We recommend that management compares the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register to ensure only expenses incurred is being allocated to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Safe Haven will only change mileage reimbursement rates each year at the beginning of a calendar month, since allocations are calculated based on a single mileage rate for the month. Furthermore, Safe Haven will work with our Salesforce consultants to ensure the mechanism used to allocate staff costs is accurately programmed to calculate costs not to exceed actual amounts paid. Lastly, we will make it practice to compare the mileage reimbursement per the grant allocation worksheets to the mileage reimbursement register each month before completion of invoicing. Name(s) of the contact person(s) responsible for corrective action: Ben Piñon, Finance Director. Planned completion date for corrective action plan: August 2025 If the US Department of Health and Human Services has questions regarding this plan, please call Ben Piñon at 615-256-8195 ext. 125.
View Audit 361187 Questioned Costs: $1
Finding 569938 (2024-003)
Material Weakness 2024
International Fresh Produce Association
DC
Cash Management Internal Control / Segregation of Duties
During the calendar year 2024 before the start of the audit process, Management did detect and correct 2 reimbursements received from the incorrect grant. These reimbursements are contained within the same payment portal as a similar grant from the same government agency. Management submitted a lett...
During the calendar year 2024 before the start of the audit process, Management did detect and correct 2 reimbursements received from the incorrect grant. These reimbursements are contained within the same payment portal as a similar grant from the same government agency. Management submitted a letter explanation to the U.S. Department of Agriculture (8/16/2024), confirmed receipt via email communications and the return of the funds via bank reconciliation charges showing the cleared funds (9/26/2024); This error was self-reported to the USDA and our audit partners. Since then, Management has implemented a process to separately identify the specific grant within the same program (TASC) utilizing the Federal Award Identification Number (TASC 2023- 02, TASC 2023-13 & TASC 2024-10 respectively) when submitting reimbursement requests
View Audit 361183
Finding 569936 (2024-006)
Significant Deficiency 2024
International Fresh Produce Association
DC
Subrecipient Monitoring
- We will notify subrecipients during the contracting process to confirm that they are expecting to be included into federal financial audits. We will save and file their email confirmations to be provided in future federal financial audits. - We also plan to ask contractor or sub awardees during th...
- We will notify subrecipients during the contracting process to confirm that they are expecting to be included into federal financial audits. We will save and file their email confirmations to be provided in future federal financial audits. - We also plan to ask contractor or sub awardees during the contracting with IFPA to confirm that they have not been disbarred, suspended, or otherwise ineligible to receive federal funds. We save and file their email response and include in any future federal financial audits.
View Audit 361183
Finding 569935 (2024-005)
Material Weakness 2024
International Fresh Produce Association
DC
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to ...
The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to staff to compile the necessary information to submit reports in a timely manner.
View Audit 361183
Finding 569934 (2024-004)
Material Weakness 2024
International Fresh Produce Association
DC
Procurement, Suspension & Debarment § 200.318 § 200.326
- We now implemented a best practice to require that a contractor submitting a bid or sub awardees affirms that they are not debarred, suspended or otherwise ineligible for federal funding during contracting with IFPA. We save their email response and include the file in any future audits. - As a be...
- We now implemented a best practice to require that a contractor submitting a bid or sub awardees affirms that they are not debarred, suspended or otherwise ineligible for federal funding during contracting with IFPA. We save their email response and include the file in any future audits. - As a best practice, we will make every attempt to avoid sole-sourcing. In cases where solesourcing is unavoidable, we will document and file the sole-source justification of services to be procured from contractors or sub awardees in which it applies in the form of former contacts or otherwise written confirmation - As a result, we will draft and adopt a formal procurement policy.
View Audit 361183
Finding 569933 (2024-002)
Material Weakness 2024
International Fresh Produce Association
DC
Allowable Costs / Cost Principles Reporting Cash Management
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the sa...
Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the salaries and benefits allowance along with the indirect costs per the award budget and the hours submitted. The Chief Finance Officer will review the salary, benefit and indirect computations prior to submitting a reimbursement request.
View Audit 361183
Skokie School District 73.5
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 361175
Chinatown Manpower Project, INC
NY
Reporting
CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Im...
CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Implement an internal calendar to track critical reporting dates and milestones, beginning with the FY2025 audit cycle. • Assign a dedicated staff member to monitor audit progress and communicate regularly with the audit team to avoid last-minute delays.
View Audit 361170
Finding 569919 (2024-005)
Significant Deficiency 2024
Spanish Speaking Unity Council of Alameda County, Inc.
CA
Subrecipient Monitoring § 200.332
Finding Number: 2024-005 Management concurs with the finding. In February 2025, a formal Subrecipient Monitoring and Risk Assessment Policy was adopted by the Board of Directors and incorporated into the organization’s Accounting and Financial Policies and Procedures Manual. This new policy addresse...
Finding Number: 2024-005 Management concurs with the finding. In February 2025, a formal Subrecipient Monitoring and Risk Assessment Policy was adopted by the Board of Directors and incorporated into the organization’s Accounting and Financial Policies and Procedures Manual. This new policy addresses risk-based monitoring consistent with CFR 200.332(b). The Unity Council is currently developing a formalized, documented subrecipient risk assessment process aligned with the new policy. This process will be implemented beginning with the next executed contract that includes subrecipients. Management believes that these changes will address the compliance deficiency going forward.
View Audit 361160
Finding 569908 (2024-001)
Material Weakness 2024
Spanish Speaking Unity Council of Alameda County, Inc.
CA
Reporting Internal Control / Segregation of Duties
Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processe...
Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processes. At the beginning of FY2025, an Interim Chief Operating Officer was retained, who assisted with the FY2024 audit preparation, and key account reconciliations are resuming on a monthly or quarterly basis. Human Resource consultants were retained to assess the department structure and provide a framework to attract and retain highly skilled finance staff. An Executive Recruitment firm was retained to assist with recruitment of the CFO and Controller roles, expected to be filled by Fall 2025. A detailed monthly close checklist and supervisory review process are being developed and will be implemented with new leadership. In FY2026, the organization expects to have completed monthly financial statements internally, with adequate internal controls and account reconciliation review procedures in place. The corrective actions are being led by the Interim CFO and will continue with the incoming permanent CFO and Controller.
View Audit 361160
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