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Corrective Action Plans

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Finding 1203053 (2024-001)
Material Weakness 2024
Incorporated Village of Ocean Beach
NY
Procurement, Suspension & Debarment Cash Management Matching / Level of Effort / Earmarking § 200.303
United States Environmental Protection Agency Capitalization Grants for Clean Water Revolving Funds ALN: 66.458 Condition: The Village has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The Village’s Treasurer will wor...
United States Environmental Protection Agency Capitalization Grants for Clean Water Revolving Funds ALN: 66.458 Condition: The Village has not updated its existing policies and written procedures to conform to Uniform Guidance requirements. Planned Corrective Action: The Village’s Treasurer will work on updating all policies and procedures relating to the U.S. Office of Management and Budget Uniform Guidance to ensure the Village policies are in compliance with these guidelines. Responsible Contact Person: Linda M. Morrisey Village Treasurer Village of Ocean Beach Bay & Cottage Walks, P.O. Box 457 Ocean Beach, NY 11770 Anticipation completion date: March 31, 2026
View Audit 396283
Finding 1201382 (2024-001)
Material Weakness 2024
Salina Airport Authority
KS
Reporting
2024-001 – 20.106 – Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs – Reporting Condition Two of the six reports tested had an inaccurate amount or amounts included on the reporting. Recommendation We recommend that the Authority review it...
2024-001 – 20.106 – Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs – Reporting Condition Two of the six reports tested had an inaccurate amount or amounts included on the reporting. Recommendation We recommend that the Authority review its internal controls to ensure that all reporting submitted is completed accurately. Comments on the Finding We agree with the finding. Action Taken Will include a manager review of each federal report submitted. In addition to the manager and/or staff member preparing the report.
View Audit 395960
Finding 1201265 (2024-002)
Material Weakness 2024
Rhode Island Association of Conservation Districts
RI
Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures we...
Criteria Uniform Guidance requires management to provide reasonable assurance that federal awards are expended only for allowable activities, that the cost of goods and services charged to federal awards are allowable and in accordance with the specific cost principles, and to ensure expenditures were incurred and paid prior to requesting for reimbursement. Condition The Organization lacked controls over purchasing and payments to vendors. More specifically, there was no formal process for approving invoices before payment to vendors. There is inadequate segregation of duties among those who: (1) Initiate routine transactions and (2) Review, evaluate, or approve routine transactions. There is also a lack of documentation of reviews performed and closing and reconciliation procedures. Cause The board and management of the Organization did not have adequate financial expertise to exercise effective oversight or design and implement a control environment or control activities sufficient to carry out the objectives of the Organization during the fiscal year. Effect The Organization cannot ensure that its activities and costs charged to the federal award program were allowable during the audit period conducted. Recommendation We recommend the Organization design and implement written accounting policies and procedures to formally approve invoices before payment to vendors to ensure proper segregation of duties.
View Audit 395923
Finding 1201222 (2024-001)
Material Weakness 2024
Town of Bridgton
ME
RE: CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Coleen Laprise, Finance Director Corrective Action: The Town of Bridgton will take the following actions to address finding 2024-001: The Town of Bridgton will review and update the current Mun...
RE: CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Coleen Laprise, Finance Director Corrective Action: The Town of Bridgton will take the following actions to address finding 2024-001: The Town of Bridgton will review and update the current Municipal Purchasing and Sale of Supplies, Materials or Equipment Policy (Approved 9/22/2015) to fully incorporate all elements required by 2 CFR sections 200.317-200.327. We will also implement a regular review policy to ensure we remain in compliance with federal regulations and share the updated policy with all Department Heads and Foremen responsible for procurement. Anticipated Completion Date: June 30, 2026. It is our intention to have a revised, compliant document completed by the end of our fiscal year.
View Audit 395879
Finding 1201159 (2024-002)
Material Weakness 2024
Midas Council of Governments
IA
We will make every effort to submit the data collection form as soon as it is received from our auditor.
We will make every effort to submit the data collection form as soon as it is received from our auditor.
View Audit 395852
Finding 1201158 (2024-001)
Material Weakness 2024
Midas Council of Governments
IA
While MIDAS had utilized SAM.GOV for contracts when required, MIDAS was unaware that SAM.GOV was to be utilized for all vendors expected to be paid at least $25,000, even if they were not under contract. MIDAS has started utilizing SAM.GOV for all vendors that are expected to be paid at least $25,00...
While MIDAS had utilized SAM.GOV for contracts when required, MIDAS was unaware that SAM.GOV was to be utilized for all vendors expected to be paid at least $25,000, even if they were not under contract. MIDAS has started utilizing SAM.GOV for all vendors that are expected to be paid at least $25,000 to ensure they are not suspended or debarred once our audit noted this requirement.
View Audit 395852
Finding 1200810 (2024-003)
Material Weakness 2024
Mississippi Valley Workforce Development Board
IA
The Local Workforce Development Area has established policies and procedures to perform subrecipient monitoring in compliance with WIOA and Uniform Guidance, Part 200.332.
The Local Workforce Development Area has established policies and procedures to perform subrecipient monitoring in compliance with WIOA and Uniform Guidance, Part 200.332.
View Audit 395820
Finding 1200809 (2024-002)
Material Weakness 2024
Mississippi Valley Workforce Development Board
IA
Effective September 1, 2025, our subaward and pass-through agreement templates were revised to incorporate all mandated federal elements and provisions so they are consistently included in all new agreements and modifications.
Effective September 1, 2025, our subaward and pass-through agreement templates were revised to incorporate all mandated federal elements and provisions so they are consistently included in all new agreements and modifications.
View Audit 395820
Finding 1200808 (2024-001)
Material Weakness 2024
Mississippi Valley Workforce Development Board
IA
We reviewed and updated our policies and procedures to ensure that all expenses receive documented independent approval prior to payment. Effective September 1, 2025, all disbursements require evidence of review and approval by an individual independent of the requestor and preparer.
We reviewed and updated our policies and procedures to ensure that all expenses receive documented independent approval prior to payment. Effective September 1, 2025, all disbursements require evidence of review and approval by an individual independent of the requestor and preparer.
View Audit 395820
Finding 1200772 (2024-002)
Material Weakness 2024
Western States Arts Federation and Subsidiary
CO
Schedule of Corrective Action Plan For the Year Ended September 30, 2024 Compiled January, 2026 Finding 2024-02: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to...
Schedule of Corrective Action Plan For the Year Ended September 30, 2024 Compiled January, 2026 Finding 2024-02: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-month period. Creative West has never missed the filing deadline for the single audit until FY24: this finding is a result of the transition to a new financial system. To address this, Creative West has implemented the following actions: 1.Policies and Procedures Development: Since September 30, 2024, the financeteam has established a monthly and year end process that reconciles allsignificant accounts within the new financial system within 90 days of year-end.Additionally, we have established an ‘accounting manager’ role within the teamto more closely manage accounting policies. 2.Training for Grant Administration: Since September 30, 2024, there has beenincreased staffing and staff training for federal award compliance specificallyusing the new financial system. Implementation Date of Corrective Action Plan September 30, 2025 Person Responsible for Corrective Action Plan Amy Hollrah, Director of Finance & Administration
View Audit 395770
Finding 1191627 (2024-002)
Material Weakness 2024
Hawkeye Properties and Workforce Innovation, Inc.
CA
Procurement, Suspension & Debarment Subrecipient Monitoring Period of Performance § 200.300
Management has registered with Sam.gov and obtained a Unique Entity ID (UEI) for the submission of the single audit report for the fiscal year ended June 30, 2024. The UEI does not expire and is therefore addressed for future single audits.
Management has registered with Sam.gov and obtained a Unique Entity ID (UEI) for the submission of the single audit report for the fiscal year ended June 30, 2024. The UEI does not expire and is therefore addressed for future single audits.
View Audit 395484
Finding 1191626 (2024-001)
Material Weakness 2024
Hawkeye Properties and Workforce Innovation, Inc.
CA
Reporting Internal Control / Segregation of Duties § 200.510 § 200.512
Management has taken steps to contract an audit firm and is currently working with the auditors to perform the single audit for the fiscal year ended June 30, 2025, with anticipation of completion before the deadline of March 31, 2026. Management has also prepared a Schedule of Expenditures of Feder...
Management has taken steps to contract an audit firm and is currently working with the auditors to perform the single audit for the fiscal year ended June 30, 2025, with anticipation of completion before the deadline of March 31, 2026. Management has also prepared a Schedule of Expenditures of Federal Awards for the fiscal year ended June 30, 2025.
View Audit 395484
Finding 1191602 (2024-003)
Material Weakness 2024
First Nations Community Healthsource, Inc.
NM
Reporting Internal Control / Segregation of Duties § 200.512
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action FNCH recognizes the critical importance of establishing robust interna...
Recommendation We recommend that management enhance its internal control structure, including financial close and reporting, to ensure timely filing of future Single Audit reporting packages. Management Response Corrective Action FNCH recognizes the critical importance of establishing robust internal controls to guarantee the timely preparation and accurate submission of reports and records for audit purposes, particularly in alignment with the requirements outlined in 2 CFR 200.512. To effectively implement these internal controls, management will enforce procedures for the timely preparation of all necessary reports and records, including the Schedule of Expenditures of Federal Awards (SEFA). This will not only facilitate smoother audit processes but also ensure adherence to the 2 CFR 200.512. Management will train staff and establish timelines and responsibilities for report preparation and documentation to enhance compliance and streamline overall operations. Expected Outcome: • On‑time Single Audit filings in compliance with federal rules. • Clear visibility and accountability for deadlines. • Reduced risk of penalties and funding delays. • Greater confidence from agencies and stakeholders. Due Date of Completion: 3 days following issuance of the audit report Responsible Party(ies): CEO, CFO
View Audit 395458
Finding 1191571 (2024-001)
Material Weakness 2024
Hogar Fortaleza Del Caido, Inc.
PR
Reporting § 200.512
Full text of the Corrective Action Plan includes a chart, table or footnotes.
Full text of the Corrective Action Plan includes a chart, table or footnotes.
View Audit 395441
Finding 1191115 (2024-004)
Material Weakness 2024
Keams Canyon Elementary School
AZ
The School has hired a consultant for training.
The School has hired a consultant for training.
View Audit 395263
Finding 1191114 (2024-003)
Material Weakness 2024
Keams Canyon Elementary School
AZ
Procurement, Suspension & Debarment § 200.313
The School has hired a consultant for training.
The School has hired a consultant for training.
View Audit 395263
Finding 1191113 (2024-002)
Material Weakness 2024
Keams Canyon Elementary School
AZ
Internal Control / Segregation of Duties
The School has hired a consultant for training.
The School has hired a consultant for training.
View Audit 395263
Finding 1191112 (2024-001)
Material Weakness 2024
Keams Canyon Elementary School
AZ
Reporting Internal Control / Segregation of Duties
The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.
The School has hired a consultant to train and assist school personnel in internal controls and processing transactions. The School has hired a Business Manager and Human Resource Manager.
View Audit 395263
Finding 1190888 (2024-001)
Material Weakness 2024
The Ward Burton Wildlife Foundation
VA
Reporting
The Ward Burton Wildlife Foundation will implement an enhanced internal process to ensure timely completion and submission of all future audit requirements. This corrective action focuses on improving the management and monitoring of Suralink assignments. Going forward Jacob will be the primary cont...
The Ward Burton Wildlife Foundation will implement an enhanced internal process to ensure timely completion and submission of all future audit requirements. This corrective action focuses on improving the management and monitoring of Suralink assignments. Going forward Jacob will be the primary contact and receive notifications whenever a new Suralink task is assigned to ensure visibility and shared accountability. Additionally, a tracking protocol will be implemented whereby any assigned task not completed by Jacob within two weeks of assignment will trigger follow-up review and reassignment or escalation as necessary. This internal control is intended to prevent delays in document submission and ensure consistent progress throughout the audit process. These improvements are designed to ensure that all required documentation is completed and submitted in a timely manner, allowing the Foundation to meet all audit deadlines and complete future audits within the required nine-month reporting window.
View Audit 395186
Finding 1190873 (2024-002)
Material Weakness 2024
St. John's Lutheran Home of Albert Lea
MN
Finding Summary: The organization did not have adequate funds to maintain required escrows and debt covenants which resulted in the organization not meeting the continuing compliance requirements for program 10.766 Community Facilities Loans and Grants. Corrective Action Plan: The organization will ...
Finding Summary: The organization did not have adequate funds to maintain required escrows and debt covenants which resulted in the organization not meeting the continuing compliance requirements for program 10.766 Community Facilities Loans and Grants. Corrective Action Plan: The organization will cut costs, sell unproductive assets, and complete the filing for ERC from the federal government. If all goes to plan, escrows should be refilled and the organization should come into compliance with Community Facilities Loans and Grants. Anticipated Completion Date: Ongoing
View Audit 395160
Finding 1190872 (2024-001)
Material Weakness 2024
St. John's Lutheran Home of Albert Lea
MN
Material Weakness Reporting Internal Control / Segregation of Duties
St. John’s Lutheran Home of Albert Lea submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Lethert, Skwira, Schultz & Co. LLP, 170 E 7th Place, Saint Paul, MN 55101 Audit period: October 1, 2023 – September 30, 2...
St. John’s Lutheran Home of Albert Lea submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Lethert, Skwira, Schultz & Co. LLP, 170 E 7th Place, Saint Paul, MN 55101 Audit period: October 1, 2023 – September 30, 2024 The findings from the September 30, 2024 schedule of findings, questioned costs and recommendations. FINDINGS - FINANCIAL STATEMENT AUDIT Finding 2024-001 - Auditor Preparation of the Financial Statements Material Weakness Finding Summary: The Organization does not have an internal control system designed to provide for the preparation of the complete consolidated financial statements, including the accompanying footnotes, as required by GAAP. We were also requested to draft the financial statements and accompanying notes to the financial statements. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of financial statements and accompanying notes. We requested that our auditors Lethert, Skwira, Schultz & Co. LLP, prepare the financial statements and the accompanying notes to the financial statements as a part of their annual audit. We have designated a member of management to review the drafted financial statements and accompanying notes. Responsible Individuals: Heather King, Director of Finance, 507-473-1066 Anticipated Completion Date: Ongoing
View Audit 395160
Finding 1190830 (2024-005)
Material Weakness 2024
Louisiana Chamber of Commerce Foundation
LA
Reporting § 200.512
Management will implement the following procedures to ensure timely submission to the Federal Audit Clearinghouse: 1) Incorporate Federal Audit Clearinghouse submission deadlines into the annual reporting calendar. 2) Assign responsibility for preparing and uploading the required reporting package i...
Management will implement the following procedures to ensure timely submission to the Federal Audit Clearinghouse: 1) Incorporate Federal Audit Clearinghouse submission deadlines into the annual reporting calendar. 2) Assign responsibility for preparing and uploading the required reporting package immediately upon audit completion. 3) Establish a compliance checklist for Uniform Guidance requirements. 4) Require documented confirmation of submission and Board notification once filing is complete. 5) Monitor submission deadlines through Finance Committee oversight.
View Audit 395109
Finding 1190773 (2024-001)
Material Weakness 2024
CASA/Youth Advocates Inc.
PA
Allowable Costs / Cost Principles Subrecipient Monitoring
Management Responses: We acknowledge that prior to this audit, CASA relied on summary-level expense reports from subrecipients under the PCCD grant and did not consistently verify underlying invoices. The established oversight also included the following efforts: 1) the individual previously respons...
Management Responses: We acknowledge that prior to this audit, CASA relied on summary-level expense reports from subrecipients under the PCCD grant and did not consistently verify underlying invoices. The established oversight also included the following efforts: 1) the individual previously responsible for invoicing did review submissions for reasonableness against the approved budget, 2) subrecipients were advised to maintain detailed back-up for all expenses, and 3) the Coalition Director regularly visited subrecipient sites to observe work being completed and to meet and observe personnel covered by the grant. However, we acknowledge this process did not meet the full requirements of the Uniform Guidance. While prior audits were not performed under Government Auditing Standards , management notes that the agency has received federal funding since 2016 with no history of previous management-related findings. The identified grant in this finding was a pilot project and the first time the agency has managed subrecipients. Corrective Actions Already Taken: CASA has engaged a new contracted accounting firm with a wider breadth of experience and expertise. CASA has completed an internal restructuring to provide increased opportunity for oversight and review of contracted financial services. CASA has adopted a new review protocol requiring verification of all supporting documentation for subrecipient reimbursements. The Operations Manager now performs a detailed review of invoices, approvals, and alignment with allowable costs prior to releasing funds. Planned Actions: Subrecipient Monitoring Policy: CASA will implement a policy immediately that includes: A standardized invoice review checklist (verifying vendor, date, amount, and allowability). Documentation of management approvals and sign-offs. Monitoring visits or virtual reviews for subrecipients by Coalition Director or Operations Director. Communication: CASA will issue written guidance to all subrecipients outlining documentation requirements and timelines.
View Audit 395075
Finding 1190763 (2024-001)
Material Weakness 2024
Valle Del Sol, Inc. and Subsidiary
AZ
Upon discovering issues related to our sliding fee schedule, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding Fee P...
Upon discovering issues related to our sliding fee schedule, Valle del Sol, Inc. addressed and fixed the issues to ensure all patients who are eligible for discount are appropriately charged services at a discounted rate. The actions taken included updating the Sliding Fee Schedule and Sliding Fee Policy to incorporate the annual changes in the federal poverty guidelines. We have implemented a retraining for all front office staff to include a better understanding of the sliding fee discount program. Our staff were fully retrained on the application of the sliding fee and the review of demographic data and income verification based on our revised policy.
View Audit 395043
Finding 1190762 (2024-002)
Material Weakness 2024
Valle Del Sol, Inc. and Subsidiary
AZ
Valle del Sol, Inc. has been working with Mercy Care and now have access to the payment portal to ensure that prior period adjustments will not happen in the future.
Valle del Sol, Inc. has been working with Mercy Care and now have access to the payment portal to ensure that prior period adjustments will not happen in the future.
View Audit 395043
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