Corrective Action Plans

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2025-002 Child Nutrition Cluster - Assistance Listing No. 10.555, 10.582 Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of ...
2025-002 Child Nutrition Cluster - Assistance Listing No. 10.555, 10.582 Recommendation: We recommend the Department develop procedures and internal controls to ensure that all required subawards are reported timely and accurately to SAM.gov no later than the end of the month following the month of issuance of each subaward. If the Department is unable to complete reporting in SAM.gov, it should follow up with the Service Desk and consult with their federal award contacts for assistance and guidance. Action taken in response to finding: The Department is reviewing and updating internal procedures to ensure all required subawards are reported timely and accurately in SAM.gov. While there have been some technical challenges with SAM.gov reporting, the Department is actively coordinating with U.S. Department of Agriculture contacts to resolve issues and ensure compliance and maintaining a record of each outreach attempt. Staff responsibilities and monitoring procedures are being strengthened to support accurate reporting. Name(s) of the contact person(s) responsible for corrective action: Julia Jou, Budget Director, Rob Curtin, Deputy Commissioner, Erica Gonzales, Associate Commissioner Data & Accountability, Rob Leshin, Director, Food and Nutrition Programs Joseph Valchuis, Audit Supervisor Planned completion date for corrective action plan: April 15, 2026
Provided training to staff on HUD EIV requirements and documentation standards. Updated the tenant file checklist to include a mandatory EIV report verification step:  Conducted an internal audit of all tenant files to identify any additional missing or late EIV reports.  Implement a quarterly com...
Provided training to staff on HUD EIV requirements and documentation standards. Updated the tenant file checklist to include a mandatory EIV report verification step:  Conducted an internal audit of all tenant files to identify any additional missing or late EIV reports.  Implement a quarterly compliance review process to ensure ongoing adherence to EIV requirements.
GVRA has engaged an accounting firm to support the agency in continued efforts to obtain a formalize approval from SSA and RSA on the Cost Allocation Plan (CAP) and Indirect Cost Rate Proposal (ICRP), in compliance with applicable federal regulatory requirements. Accounting firm will: • Assist GVRA ...
GVRA has engaged an accounting firm to support the agency in continued efforts to obtain a formalize approval from SSA and RSA on the Cost Allocation Plan (CAP) and Indirect Cost Rate Proposal (ICRP), in compliance with applicable federal regulatory requirements. Accounting firm will: • Assist GVRA in developing the Cost Allocation Plan and Indirect Cost Rate Proposal. • Provide training to GVRA executive leadership, management, and fiscal staff on the approved cost allocation methodology, policy requirements, and implementation procedures. Upon approval from cognizant agencies, GVRA will: • Incorporate the policy into GVRA’s official policy manuals. • Conduct policy review and updates of the Cost Allocation Plan and related policies to ensure continued compliance and accuracy. This corrective action will strengthen internal controls and ensure ongoing compliance with federal cost principles.
The Agency recognizes the importance of compliance with earmarking requirements during the effective award period and will continue to ensure that expenditures are aligned with statutory and regulatory requirements throughout the active life of federal awards, including in circumstances involving ea...
The Agency recognizes the importance of compliance with earmarking requirements during the effective award period and will continue to ensure that expenditures are aligned with statutory and regulatory requirements throughout the active life of federal awards, including in circumstances involving early termination. OBF is committed to assisting program staff in strengthening programmatic oversight and supporting compliance by enhancing data accessibility and analytical capabilities. To that end, OBF will continue to provide program staff with the necessary analytical tools and customized reporting solutions to facilitate accurate and timely programmatic reporting. This includes seamless, on-demand access to relevant financial and performance data through the implementation and ongoing maintenance of Power BI dashboards. These dashboards are designed to improve transparency, support monitoring of grant requirements, and enable data-driven decision-making by stakeholders outside of finance. In addition, OBF will provide supplemental technical guidance and training, as needed, to ensure program staff fully understand reporting requirements and are equipped to effectively utilize available reporting tools. Management believes these measures further strengthen internal controls, enhance compliance monitoring, and promote continued alignment with applicable federal requirements.
The subawards and subaward modifications that were not reported in a timely manner were identified after the applicable due date through enhancements to the Federal Funding Accountability and Transparency Act of 2006 (FFATA) reporting infrastructure. The modified FFATA reporting system successfully ...
The subawards and subaward modifications that were not reported in a timely manner were identified after the applicable due date through enhancements to the Federal Funding Accountability and Transparency Act of 2006 (FFATA) reporting infrastructure. The modified FFATA reporting system successfully identified and remediated reporting gaps that were not detected under the previous reporting framework. Specifically, certain subawards or modifications were identified after the end of the month following the month in which the subaward obligation occurred. Upon identification, the agency prioritized ensuring that all required FFATA submissions were complete and accurately reported. The current FFATA reporting infrastructure now incorporates enhanced monitoring and oversight mechanisms, including the implementation of Key Performance Indicators (KPIs) such as FFATA due date, days until FFATA report due, FFATA reporting status, and FFATA prepared by. These enhancements provide increased visibility, accountability, and proactive tracking of reporting deadlines. Since the full implementation of the updated FFATA reporting controls, all required submissions have been completed accurately and within the prescribed timeframes. Completion Timeline: The agency considers this corrective action complete, and the control environment strengthened to prevent recurrence.
The Agency recognizes the importance of compliance with earmarking requirements during the effective award period and will continue to ensure that expenditures are aligned with statutory and regulatory requirements throughout the active life of federal awards. The Office of Budget and Finance (OBF) ...
The Agency recognizes the importance of compliance with earmarking requirements during the effective award period and will continue to ensure that expenditures are aligned with statutory and regulatory requirements throughout the active life of federal awards. The Office of Budget and Finance (OBF) is committed to assisting program staff in strengthening programmatic oversight and supporting compliance by enhancing data accessibility and analytical capabilities. To that end, OBF will continue to provide program staff with the necessary analytical tools and customized reporting solutions to facilitate accurate and timely programmatic reporting. This includes seamless, on-demand access to relevant financial and performance data through the implementation and ongoing maintenance of Power BI dashboards. These dashboards are designed to improve transparency, support monitoring of grant requirements, and enable data-driven decision-making by stakeholders outside of finance. In addition, OBF will provide supplemental technical guidance and training, as needed, to ensure program staff fully understand reporting requirements and are equipped to effectively utilize available reporting tools.
DCH is enhancing its application risk management and system security review practices through the following corrective actions: • Enterprise Risk Management Framework: DCH operates under a HITRUST i1-validated information security program and is pursuing HITRUST r2 validation in Fall 2026. This fram...
DCH is enhancing its application risk management and system security review practices through the following corrective actions: • Enterprise Risk Management Framework: DCH operates under a HITRUST i1-validated information security program and is pursuing HITRUST r2 validation in Fall 2026. This framework provides standardized, risk-based controls for identifying, assessing, and managing security risks across Medicaid and CHIP systems and supporting services. • ServiceNow IRM, SecOps, and TPRM Implementation: DCH is implementing ServiceNow modules for Integrated Risk Management (IRM), Security Operations (SecOps), and Third-Party Risk Management (TPRM) to centralize risk identification, SOC report intake, CUEC tracking, issue management, and remediation evidence. These capabilities will support consistent documentation, traceability, and auditability of risk management and third-party oversight activities. • System Security Reviews (SSRs) and SOC Report Validation: DCH will formalize and document its System Security Review (SSR) process for in-scope systems and third-party service providers. This includes: o Establishing documented procedures for annual review of SOC Type II reports and applicable CUECs. o Performing and retaining evidence of management review to assess control design and operating effectiveness. o Tracking SSR results, deficiencies, and remediation activities through ServiceNow IRM/TPRM. Ensuring SSRs are performed consistently and retained as auditable artifacts. These corrective actions are designed to provide reasonable assurance that application-level and third-party risks are identified, reviewed, documented, and managed in compliance with state and federal requirements.
DHS will review existing Medical Assistance and income calculation policies, make any necessary changes, and provide refresher training for staff at all levels of eligibility for various types of Medical Assistance. In addition, reminders about the Medical Assistance Policy will be included in month...
DHS will review existing Medical Assistance and income calculation policies, make any necessary changes, and provide refresher training for staff at all levels of eligibility for various types of Medical Assistance. In addition, reminders about the Medical Assistance Policy will be included in monthly unit meetings. DHS will complete targeted Medical Assistance case reviews, and a review of system (Gateway) designs will be conducted to identify any necessary changes, updates, and additional improvements.
Currently, DCH continues to meet with DHS/DFCS to ensure synchronization of the Georgia Gateway and GAMMIS systems. DCH is proposing additional procedures and policies for DHS/DFCS caseworkers to implement that will terminate members who have been determined ineligible in Gateway but remain active i...
Currently, DCH continues to meet with DHS/DFCS to ensure synchronization of the Georgia Gateway and GAMMIS systems. DCH is proposing additional procedures and policies for DHS/DFCS caseworkers to implement that will terminate members who have been determined ineligible in Gateway but remain active in GAMMIS.
DHS will review existing Medical Assistance and income calculation policies, make any necessary changes, and provide refresher training for staff at all levels of eligibility for various types of Medical Assistance. In addition, reminders about the Medical Assistance Policy will be included in month...
DHS will review existing Medical Assistance and income calculation policies, make any necessary changes, and provide refresher training for staff at all levels of eligibility for various types of Medical Assistance. In addition, reminders about the Medical Assistance Policy will be included in monthly unit meetings. DHS will complete targeted Medical Assistance case reviews, and a review of system (Gateway) designs will be conducted to identify any necessary changes, updates, and additional improvements.
To strengthen interagency coordination and ensure continued regulatory clarity, the Agency will revise the existing Memorandum of Understanding (MOU) between DHS and DBHDD. The updated MOU will formally define and document the respective roles and responsibilities of each entity related to Federal F...
To strengthen interagency coordination and ensure continued regulatory clarity, the Agency will revise the existing Memorandum of Understanding (MOU) between DHS and DBHDD. The updated MOU will formally define and document the respective roles and responsibilities of each entity related to Federal Funding Accountability and Transparency Act (FFATA) reporting requirements, consistent with 2 CFR Part 170 and applicable Uniform Guidance provisions. The revised agreement will specifically address the responsibility for FFATA subaward reporting, required data elements and documentation, data transmission timelines, and points of contact and accountability. DBHDD will formally revise Policy 17-102, Federal Funding Accountability and Transparency Act (FFATA) Preparation and Submission, to establish comprehensive procedures for FFATA reporting requirements as a pass-through entity. The revised policy will define standardized protocols, prescribe reporting timelines, specify required subaward data elements, and clearly designate points of contact to ensure the timely and accurate exchange of information necessary to maintain full compliance with FFATA reporting obligations. Also, beginning in November 2025, DBHDD implemented a proactive data-sharing process to support timely FFATA reporting. DBHDD has been providing the DHS Director of Finance with all relevant information pertaining to subawards of $30,000 or more, including the associated subaward data elements for ALN 93.667, within the statutory reporting timeframe. This process was implemented to enhance transparency, promote timely reporting, and eliminate any potential ambiguity regarding data exchange responsibilities. DBHDD believes these actions further strengthen interagency coordination and reinforce compliance with applicable federal reporting requirements. The Agency will revise the existing Memorandum of Understanding (MOU) between DHS and DBHDD upon expiration of the current agreement. The revised MOU will formally incorporate clarified roles and responsibilities related to FFATA reporting requirements, ensuring alignment with 2 CFR Part 170 and applicable Uniform Guidance provisions. At present, formal data transmission protocols are in place between the agencies to support timely and accurate FFATA reporting.
DHS Division of Family and Children Services (DFCS), Temporary Assistance for Needy Families (TANF) program, will review existing TANF and expense statement review policies, and provide refresher training on these policies and applicable forms for staff at all levels of eligibility. TANF management ...
DHS Division of Family and Children Services (DFCS), Temporary Assistance for Needy Families (TANF) program, will review existing TANF and expense statement review policies, and provide refresher training on these policies and applicable forms for staff at all levels of eligibility. TANF management will complete targeted case reviews to ensure that all applicable documentation is included in the file, and peer reviews will be initiated. In addition, a review of the Gateway System will be conducted, and any required form(s) will be updated and included in the case file, if required.
Using the DHS Contract Lifecycle Management (CLM) System, the Office of Procurement Services (OPS) reviews all contract requests (new, amendments, renewals, and extensions) for compliance with the State Purchasing Act. During the review, OPS will inform the program of any requests that do not comply...
Using the DHS Contract Lifecycle Management (CLM) System, the Office of Procurement Services (OPS) reviews all contract requests (new, amendments, renewals, and extensions) for compliance with the State Purchasing Act. During the review, OPS will inform the program of any requests that do not comply with the Procurement Rules and Regulations before the contract is fully executed, providing a list of alternative exempt vendors. The contract will be halted until DHS is notified and approval is granted, or until a solicitation is posted and awarded. Senior-level staff in OPS will also review all requisitions for goods not processed through CLM to ensure that purchases comply with the State Purchasing Act. A spend analysis is conducted on purchases not exempt from the State Purchasing Act to determine whether the associated NIGP Code Category is above or below the bid threshold. If the NIGP Code is or may be above the bid threshold, precautionary steps are taken to ensure that the Department of Human Services remains in compliance with the State Purchasing Act (i.e., suggesting exempt vendors, halting the purchase until DHS is notified and approval is granted, or until a solicitation is posted and awarded).
GOHS Management sought guidance from our NHTSA Regional Director, and steps were put in place to report all subawards for FFY2025 and FFY2026. FFATA reporting recently migrated all data entry to SAM. The GOHS Finance Director had Administrator access ONLY to SAM.gov not data entry, the CFO @ DPS had...
GOHS Management sought guidance from our NHTSA Regional Director, and steps were put in place to report all subawards for FFY2025 and FFY2026. FFATA reporting recently migrated all data entry to SAM. The GOHS Finance Director had Administrator access ONLY to SAM.gov not data entry, the CFO @ DPS had to grant data entry access and the GOHS staff began entering all the sub-recipients who were awarded a GOHS Grant of more than $30,000.00 for Federal Fiscal year 2025 and Federal Fiscal year 2026. The GOHS Finance Director noted that previous years FFATA entries were missing in SAM.gov. (no one in the Agency had data entry access). The GOHS Finance Director will ask for data entry access for another employee in the finance division, so the prior year's subawards can be added and GOHS will be in complete compliance with FFATA. To address this finding, GOHS Management will develop and implement formal written FFATA reporting procedures outlining identification of reportable subawards, required data elements, reporting timelines and assigned responsibilities. GOHS will centralize responsibility for FFATA reporting within the GOHS Finance department, with a designated secondary reviewer to ensure appropriate oversight and segregation of duties.
The Governor's Office of Highway Safety (GOHS) acknowledges the audit finding regarding documentation and monitoring controls associated with federal grant matching requirements, earmarking allocations, and adherence to the federal period of performance. Corrective Actions Implemented: GOHS has stre...
The Governor's Office of Highway Safety (GOHS) acknowledges the audit finding regarding documentation and monitoring controls associated with federal grant matching requirements, earmarking allocations, and adherence to the federal period of performance. Corrective Actions Implemented: GOHS has strengthened its monitoring procedures to ensure that all grant expenditures are reviewed for compliance with federal matching requirements, earmarked funding allocations, and the approved period of performance prior to reimbursement approval. GOHS has improved documentation controls by implementing standardized documentation requirements to ensure supporting records clearly demonstrate compliance with federal matching percentages and earmarked funding restrictions. Grant files will include detailed tracking of match contributions and earmark allocations. Programmatic and financial staff will receive additional training on federal grant compliance requirements, including match eligibility, earmarked fund tracking, and the importance of ensuring expenditures occur within the authorized period of performance. A secondary review process will be implemented within the Finance Division to verify that expenditures charged to federal grants meet match requirements and fall within the grant's approved performance period before payment is processed. GOHS Management will conduct periodic internal reviews to verify adherence to federal grant requirements and to ensure that the corrective actions remain effective.
In response, the TCSG Office of Workforce Development has created a “FFATA Subaward Reporting and Tracking Form”. This form will be used to document each subaward that is entered into the SAM.gov federal website, listing each subaward by its FAIN Number, award amount connected to the corresponding F...
In response, the TCSG Office of Workforce Development has created a “FFATA Subaward Reporting and Tracking Form”. This form will be used to document each subaward that is entered into the SAM.gov federal website, listing each subaward by its FAIN Number, award amount connected to the corresponding FAIN number, and the staff member responsible for the subaward submission. This document will be created and provided by the staff member submitting the subawards in SAM.gov. Management within the OWD Grants and Finance Unit will review and confirm and the subawards in SAM.gov as indicated by the FFATA Subaward Reporting and Tracking Form. Upon confirmation by management, the form will be signed and dated. The new FFATA Subaward Reporting and Tracking Form will be emailed directly to DOAA.
GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s natio...
GDOL now freezes the overpayment data at the end of every month so we can conduct periodic reconciliation of the overpayment records. This will allow discrepancies to be identified faster and resolved before the deadline to submit the report for the specified period. GDOL consults with USDOL’s national 227 reporting specialists on an ongoing basis to work towards a reconciliation of previously submitted reports. Federal regulations require an actual person to review and establish fraudulent overpayments. Due to the volume of claims and the number of cross matches to be performed on all state and federal pandemic programs, it requires multiple GDOL staffing levels to manually review all cross matches, requiring increased levels of state and federal funding. The crossmatch process is conducted using a software which runs a systematic check against weeks in a quarter for which benefits are paid, and wages are reported during the same quarter. Although the program may detect weeks paid and wages reported, this alone is not indicative of an overpayment. Therefore, the process involves verification correspondence being sent to both the claimant and the employer, as applicable, to verify the status of employment, the wages earned as well as the weeks in which an individual worked and earned the wages. Based on responses, an assessment is made to determine if an overpayment exists and subsequent actions are taken accordingly. We are prohibited from assuming a match is an overpayment. It is not an overpayment until we have completed a full investigation and provided due process to all parties. The Department has a significant number of pending and potential overpayment investigations that may result in either a non-fraud or fraud determination. We are utilizing merit and time-limited staff to maximize productivity by conducting fact-finding interviews, assessing case details, creating overpayments in the system, and making overpayment determinations. The statutes provide that an overpayment be established up to four years after such occurrence, act, or omission. Additionally, GDOL has procured a vendor to build and implement a modernized UI system slated to be launched in 2026. We will continue to utilize available resources to investigate and establish overpayments in the legacy system as quickly as possible and will continue to do so within the program parameters in the new system. Throughout CY 2025, GDOL participated in quarterly meetings with United States Department of Labor (USDOL) and other regional states to discuss fraud, overpayment issues and best practices used. These meetings will continue in CY2026.
We have documented our procedure for performance reporting so that reports are appropriately reviewed and approved prior to submission.
We have documented our procedure for performance reporting so that reports are appropriately reviewed and approved prior to submission.
GDOL acknowledges that this is a repeat finding from prior years. While the issue has been partially resolved, the Department provides the following response. Claimants who established PUA entitlement with a weekly benefit amount (WBA) greater than the minimum amount, or who were later determined to...
GDOL acknowledges that this is a repeat finding from prior years. While the issue has been partially resolved, the Department provides the following response. Claimants who established PUA entitlement with a weekly benefit amount (WBA) greater than the minimum amount, or who were later determined to be ineligible, did so based on wages self-reported by the claimant and/or wages reported by the employer. Under the CARES Act, claimants were required to submit proof of wages only; however, if proof was not provided, federal guidance permitted payment only at the minimum WBA and did not allow for disqualification of benefits solely due to lack of documentation. For PUA claims initially established at a higher WBA without sufficient proof, the WBA was subsequently reduced to the minimum amount as required. To date, the claimants cited in this finding have not provided the required documentation. The identified PUA claim was adjusted accordingly, and an Overpayment has been established. Disaster Unemployment Assistance (DUA) claims are established under a similar framework as PUA claims, with one key difference: payment requests are currently submitted via paper certification forms. Claimants submit these requests by mail, fax, or email. Because this process is manual, there is an increased risk of misfiling or errors, as occurred in the DUA claim identified. To address these findings and strengthen program integrity, GDOL has implemented and will continue implementing corrective actions and additional safeguards. As system deficiencies were identified, mitigation measures were implemented as quickly as possible to reduce the risk of improper payments. In addition, GDOL’s current UI Information Technology (IT) system was developed in 1982 using mainframe legacy technology. Due to its age and structural limitations, many automated processes and corrective controls cannot be easily implemented. As a result, numerous tasks, including the validation and processing of all PUA and DUA documentation to determine eligibility, must be performed manually by staff. As a long-term measure to strengthen internal controls and improve overall UI program administration, GDOL has partnered with a vendor to implement a modernized UI system. This new system will offer enhanced eligibility determination, improved payment controls, and technological safeguards to support both current and future unemployment programs. Migration to the modernized system is expected in late 2026.
GDOL’s current UI Tax system was developed in 1982 using mainframe legacy technology. Due to its age and structural limitations, many automated financial record-keeping processes and corrective controls cannot be easily implemented. As a long-term solution to strengthen internal controls and enhance...
GDOL’s current UI Tax system was developed in 1982 using mainframe legacy technology. Due to its age and structural limitations, many automated financial record-keeping processes and corrective controls cannot be easily implemented. As a long-term solution to strengthen internal controls and enhance overall UI program administration, GDOL has contracted with a vendor to implement a more efficient method for maintaining documentation of taxes due and received. Migration to the modernized system is anticipated in late 2026. A review of the thirteen accounts identified the source of each payment, the amounts remitted, and the associated tax account allocations. Our records showed all payments, except for one, were submitted electronically via ACH Debit or ACH Credit. These ACH transactions are reflected as components of the total daily ACH Debits or Credits shown on the agency’s bank statement spreadsheets for the dates associated with the payments. The Contribution Tax amount represents only a portion of the total tax due. Therefore, the payment amount and the Contribution Tax amount may differ.
As of August 2025, we transferred all FFATA reporting duties to the Director of Operations and Systems. The Director of Operations and Systems hired a staff member in January 2026 to assist with FFATA reporting. All FFATA reporting moved from USA Spending to SAM.gov during fiscal year 2025. The migr...
As of August 2025, we transferred all FFATA reporting duties to the Director of Operations and Systems. The Director of Operations and Systems hired a staff member in January 2026 to assist with FFATA reporting. All FFATA reporting moved from USA Spending to SAM.gov during fiscal year 2025. The migration to SAM.gov caused delays as a result of the account setup process that were out of our control, but we anticipate being current on all FFATA reporting by June 30, 2026.
Identifying Number: 2025-002 Finding: The Organization should have effective internal controls around reporting to LSC, to ensure timely reporting in accordance with 45 CFR 1644. Corrective Action Taken or Planned: CVLAS’ Director of Operations shall institute an administrative calendar containing a...
Identifying Number: 2025-002 Finding: The Organization should have effective internal controls around reporting to LSC, to ensure timely reporting in accordance with 45 CFR 1644. Corrective Action Taken or Planned: CVLAS’ Director of Operations shall institute an administrative calendar containing all required reports due LSC. The Executive Director and the Director of Development are responsible for ensuring that all reports are timely filed in accordance with LSC regulations. Name of Contact Person: Steve Dickinson, Executive Director Phone Number of Contact Person: (804) 200-6049 Projected Completion Date: December 31, 2026
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-003 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires Universal Academy’s (the Academy) audited Schedule of Expenditures of Federal...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-003 Federal Reporting Deadline Finding Summary 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires Universal Academy’s (the Academy) audited Schedule of Expenditures of Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Corrective Action Plan Actions Planned – The audit of the Academy’s SEFA for the year ended June 30, 2025, was not completed within the nine-month reporting period. The completion of the Academy’s SEFA for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline pending sufficient audit evidence. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – The Academy’s Executive Director, Farhiya Einte. Planned Completion Date – June 30, 2026. Disagreement With or Explanation of Finding – The Academy agrees with this finding. Plan to Monitor – The Academy’s Executive Director, Farhiya Einte, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
The District is in the process of updating the Federal Procurement Procedures with the new thresholds that were issued in September. The District will get quotes for all items purchased with Federal funding in the future to avoid future findings. New Philadelphia City School District makes every eff...
The District is in the process of updating the Federal Procurement Procedures with the new thresholds that were issued in September. The District will get quotes for all items purchased with Federal funding in the future to avoid future findings. New Philadelphia City School District makes every effort to procure items based on the policies and procedures in place. We also follow the Uniform Guidance to the best of our ability.
Response to 2025 LSC Compliance Finding: 2025-001 – 09-610050 Legal Services Corporation – LSC Section 1631 – Physical Inventory Noncompliance While physical inventories had not been performed as required in 2025, all LSC funded items (building and land) were accounted for each year as the office is...
Response to 2025 LSC Compliance Finding: 2025-001 – 09-610050 Legal Services Corporation – LSC Section 1631 – Physical Inventory Noncompliance While physical inventories had not been performed as required in 2025, all LSC funded items (building and land) were accounted for each year as the office is currently used for operations. These LSC funded items accounted for 93.8% of fixed asset net book value. The leasehold improvement items with remaining net book value (6.2%) are also in an office currently used for operations and were essentially accounted for by default. All items that were not inventoried (furniture, equipment, etc) were fully depreciated to zero value. Corrective Action Plan Bay Area Legal Services (BALS) Administrator is responsible for performing and/or coordinating the physical inventories. The Administrator has already scheduled and/or carried out the majority of physical inventories required in 2026 and will ensure the remaining few inventories are completed prior to year-end. In situations where the Administrator cannot perform the physical inventory, BALS Chief Operating Officer (COO) and the Administrator are developing a plan to identify and train a staff member in each of the offices to perform the inventory for their location and provide the data back to the Administrator, who will coordinate and consolidate the physical inventories for the various locations. The Administrator will track the completion of the physical inventories via a chart indicating the last physical inventory date for each location. This inventory tracking chart will be provided to the COO and CFO semi-annually to monitor compliance.
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