Corrective Action Plans

Finding 1153204 (2024-001)

Material Weakness 2024

City of Montesano

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Montesano January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Montesano January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls in place to ensure compliance with federal procurement requirements. Name, address, and telephone of City contact person: Gretchen Sagen, CFO/Clerk 112 N Main Street Montesano, WA 98563 (360) 249-3021 Corrective action the auditee plans to take in response to the finding: To address this finding and strengthen documentation, the City is taking steps to: 1. Adopt a written City procurement policy that incorporates federal, state, and local thresholds and methods, consistent with 2 CFR 200.318–327; and 2. Update our standards of conduct to explicitly include all conflict-of-interest provisions required under federal regulations. These corrective actions will supplement the existing WSDOT oversight framework, provide auditors with clear reference points for internal controls, and ensure continued compliance with Uniform Guidance requirements. Anticipated date to complete the corrective action: October 2025

View Audit 366430

Finding 1153201 (2024-007)

Material Weakness 2024

Payne County, Oklahoma

OK

Subrecipient Monitoring Period of Performance Reporting § 200.1 § 200.303 § 200.329 § 200.344

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, repo1ting and proper spending of all grant awards, including creating a capital outlay sub accoun...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, repo1ting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153200 (2024-006)

Material Weakness 2024

Payne County, Oklahoma

OK

Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.319 § 200.320 § 200.327

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub accoun...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153199 (2024-005)

Material Weakness 2024

Payne County, Oklahoma

OK

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outla...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153198 (2024-004)

Material Weakness 2024

Payne County, Oklahoma

OK

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outla...

Communicate with the Budget Board regarding this finding. We have already introduced to the budget board, a form guideline called "Payne County Grant Administration Plan" to aid in maintaining proper documentation, reporting and proper spending of all grant awards, including creating a capital outlay sub account as recommended.

View Audit 366419

Finding 1153197 (2024-006)

Material Weakness 2024

Swift County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.516

ALLOWABLE COSTS - MEDICAL ASSISTANCE Recommendation: It is recommended that the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

ALLOWABLE COSTS - MEDICAL ASSISTANCE Recommendation: It is recommended that the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will train employees to ensure that all disbursements are reviewed prior to payment. Name of the contact person responsible for corrective action plan: Tesa Tomaschett, Administrator Planned completion date for corrective action plan: December 31, 2025

View Audit 366418

Finding 1153194 (2024-002)

Material Weakness 2024

Redlands Christian Migrant Asociation, Inc.

FL

Reporting Internal Control / Segregation of Duties

Corrective Action Plan: To address the noted condition, management has implemented corrective measures effective with the FY25 reporting cycle: 1. New ERP System Implementation – The transition to the new ERP system will automate the tracking of federal and state grant expenditures against the gener...

Corrective Action Plan: To address the noted condition, management has implemented corrective measures effective with the FY25 reporting cycle: 1. New ERP System Implementation – The transition to the new ERP system will automate the tracking of federal and state grant expenditures against the general ledger and streamline the preparation of the Schedule of Expenditures of Federal Awards (SEFA) and State Financial Assistance. 2. Strengthened Internal Controls and Approvals – Beginning in FY25, updated policies and procedures require monthly reconciliations of the SEFA schedule to the general ledger. These reconciliations are reviewed and approved by senior finance staff to ensure timely identification and correction of discrepancies. 3. Independent Oversight and Expertise – The organization has engaged an independent consulting firm with deep nonprofit expertise to assist in reviewing internal controls and reconciliation processes, ensuring alignment with best practices, and providing periodic oversight during the ERP transition. 4. Ongoing Staff Training – Finance staff are receiving training in the new ERP system and updated internal control procedures to ensure consistency and accuracy across reporting periods. Management believes these measures, beginning with FY25 reporting, will ensure timely, accurate reconciliations of the SEFA schedule to the financial statements, prevent future audit delays, and strengthen overall grant compliance. Questioned Costs None reported.

View Audit 366413

Finding 1153178 (2024-001)

Material Weakness 2024

Liberty Hill Foundation

CA

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.512

Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the late submission and concurs with the recommendation to strengthen internal controls over the financial close process. The Foundation has begun implementing a corrective action plan focused on addressing st...

Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the late submission and concurs with the recommendation to strengthen internal controls over the financial close process. The Foundation has begun implementing a corrective action plan focused on addressing staffing constraints and enhancing internal processes to support timely completion of the annual Single Audit. This includes hiring additional accounting personnel and refining financial reporting procedures to improve efficiency and ensure compliance in future reporting cycles.

View Audit 366410

Finding 1153169 (2024-001)

Material Weakness 2024

Wabash County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding...

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding and submit the following corrective action plan. Description of Corrective Action Plan: 1. The Auditor will print reports in the date span of the reporting period. 2. The Auditor will fill out the SLFRF Compliance Report and print it out for review. 3. A Deputy Auditor will compare the report documents to the Compliance report from SLFRF with checkmarks, for date span and correct amounts reported. Then sign off when correct and completed. 4. The documentation will be filed in the Grant binder. Anticipated Completion Date: August 2025

View Audit 366397

Finding 1153160 (2024-007)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Reporting

Procedures should be implemented for reconciling expenditures of federal awards by per the SEFA to amounts invoiced for reimbursements on a monthly basis

View Audit 366391

Finding 1153159 (2024-006)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Reporting

AMPAA will designate a specific time to review federal award expenditures and verify if they meet or exceed the $750,000 threshold.

View Audit 366391

Finding 1153158 (2024-005)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Employee Onboarding: AMPAA will integrate HR policies into the onboarding process for all new employees. AMPAA will ensure that new hires are briefed on key policies and receive a copy of the employee handbook.

View Audit 366391

Finding 1153157 (2024-004)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

AMPAA will continue to develop a formal training program for new and existing board members to educate them on their roles, responsibilities, and organizational policies.

View Audit 366391

Finding 1153156 (2024-003)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Internal Control / Segregation of Duties

The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will...

The CFO will handle all financial operations with the Treasurer and third-party non-auditor CPA reviewing on a monthly basis. A board member compliance position has been added to ensure internal control guidelines are met and reports the results to the board. Additionally, the following actions will be taken:

View Audit 366391

Finding 1153155 (2024-002)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Di...

All of AMPAA’s transactions are electronic using the accounting software from QuickBooks. Monthly billing invoices will either be generated through QuickBooks or uploaded into QuickBooks on the date received. When cash is deposited it will be applied against the appropriate invoice in QuickBooks. Disbursements will be entered into QuickBooks directly. Bank account balances will be compared per trial balances with all QuickBooks transactions reconciled to the monthly bank statements. For procurement processes, all invoices will be issued and cleared through QuickBooks.

View Audit 366391

Finding 1153154 (2024-001)

Material Weakness 2024

Afghan Medical Professionals Association of America

VA

Reporting

We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chie...

We concur with the recommendation, and procedures were implemented effective December 9, 2024. QuickBooks was only used for payroll since 2022 but now the accounting software used for all accounting and record transactions. The entries will be reconciled and financial statements prepared by the Chief Finance Officer (CFO) and reviewed by AMPAA’s Treasurer and third-party non-auditor CPA on a monthly basis. The Treasurer will review financial statements only and then present the analysis to the Board Members on a quarterly basis during board meetings.

View Audit 366391

Finding 1153152 (2024-001)

Material Weakness 2024

City of Attica

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.214 § 200.303

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Respons...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Joanne Broadwater, Clerk-Treasurer Contact Phone Number and Email Address: (765) 762-2467 / clerk@attica-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will include an addendum to all future federal contracts to be signed by the contractor, stating “neither the contractor nor its principals are presently debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into this contract by any federal agency or by any department, agency or political subdivision of the State. The contractor agrees that if after the execution of this agreement, either it or any of its principals are debarred, suspended, proposed for debarment, declared ineligible, or voluntarily excluded from entering into contracts similar to this one that it will immediately notify the City of Attica”. Anticipated Completion Date: September 2nd 2025.

View Audit 366388

Finding 1153151 (2024-002)

Material Weakness 2024

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions School Nutrition Programs Significant Deficiency

Finding 2024-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made t...

Finding 2024-002 Recommendation: We recommend controls be strengthened to ensure all donations are supported with verification of count, weight, product identification, and other inspection of the product as evidenced through signature of the person(s) receiving inventory items. This could be made through a checklist attached to the bill of lading and used with entering the items into the inventory system that includes verification was properly made and items properly set up in inventory. Corrective Action: A majority of TEFAP orders arrive with a BOL that will have the USDA secondary 5000 PO number as well as a 4000 Customer sales number and many times a 2000 Solicitation number. These are requirements the USDA has with the vendors supplying the items. We report both the 5000 and 4000 numbers to GA DHS/SC Dept of Ag upon receipt of the goods. If either or both numbers are missing from the BOL, we note that in the receipt report sent to these agencies. These numbers, although unique to USDA product, are not the only designation we use for TEFAP loads. We can access the TEFAP Requisition Status Report that indicates items that we have ordered and the status such as approved and delivery period. By contract the vendors/delivery brokers are required to give us a 48-hour notice prior to delivery. Moving forward, we will attach the TEFAP report sent to the respective state agencies in the event that either the 4000 or 5000 number is not on the BOL to the required retention paperwork for audit purposes. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/25

View Audit 366380

Finding 1153147 (2024-003)

Material Weakness 2024

Golden Harvest Food Bank, Inc.

GA

Special Tests & Provisions Subrecipient Monitoring School Nutrition Programs

Finding 2024-003 Recommendation: We recommend original records relating to the requirements for distributed foods be retained for the required period. Corrective Action: Dates not matching shipping and receipt by agency can be attributed to two main reasons. A majority of the date discrepancies are ...

Finding 2024-003 Recommendation: We recommend original records relating to the requirements for distributed foods be retained for the required period. Corrective Action: Dates not matching shipping and receipt by agency can be attributed to two main reasons. A majority of the date discrepancies are deliveries that are made on weekends when the warehouse office is closed. Trucks are loaded out Friday afternoon and the required paperwork is generated and put in the truck for the next day. Occasionally on the date of delivery, agencies contact us as we are loading out and the paperwork has been generated informing us that due to some issue on their end, they cannot accept delivery and it is rescheduled. On these occasions, paperwork and product are set to the side until the next available day when the agency is capable of receiving the order. In the future, we will annotate on our copy of the documents if the delivery was on a Saturday or if the delivery date was moved at the request of t he agency. Person Responsible for Corrective Action: Norman Stafford, VP of Operations Anticipated Completion Date for Corrective Action: 8/14/25

View Audit 366380

Finding 1153143 (2024-002)

Material Weakness 2024

Economic Improvement Council INC

NC

HUD Housing Programs Reporting Subrecipient Monitoring

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the...

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the CEO, CFO, and HCV Director to ensure that all required FDS submissions are prepared, reviewed, and submitted by HUD’s established deadlines. Procedures are being implemented to track deadlines and monitor submission progress to avoid future delays. The FY 2023 audited FDS will be coordinated and submitted by September 26, 2025. EIC will also coordinate with Aprio to complete and file the FY 2024 audited FDS submission upon completion of the FY 2024 audit. FY 2023 Audited FDS: To be filed by September 26, 2025. FY 2024 Audited FDS: To be completed in coordination with Aprio. FY 2025 Unaudited FDS: Due August 30, 2025. FY 2025 Audited FDS: Due March 31, 2026. All future FDS submissions will be completed by the required HUD deadlines. Mrs. Marisa Stanley, Fee Accountant, Dr. Landon B. Mason, Executive Director, Ms. Jose Taylor, CFO, Mr. Ernest Hines, HCV Director.

View Audit 366372

Finding 1153142 (2024-101)

Material Weakness 2024

Central Arizona Shelter Services, Inc.

AZ

Reporting

Finding 2024-101 Report Submission Significant Deficiency in Internal Controls over Compliance (Reporting) (Repeat Finding) Federal program information: Funding agencies: U.S. Department of Treasury, U.S. Department of Housing and Urban Development Titles: Community Development Block Grants/Entitlem...

Finding 2024-101 Report Submission Significant Deficiency in Internal Controls over Compliance (Reporting) (Repeat Finding) Federal program information: Funding agencies: U.S. Department of Treasury, U.S. Department of Housing and Urban Development Titles: Community Development Block Grants/Entitlement Grants Funds, Emergency Shelter Grants Program, Coronavirus State and Local Fiscal Recovery Assistance Listing Number: 14.218, 14.231, 21.027 Award numbers: Multiple Pass-Through grantors: Multiple Condition: The Department’s single audit reporting package for the fiscal year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse within nine months after the organization’s year-end. Cause and Effect: Due to the turnover in the organization, there were delays in completing the yearend close of the financial statements and SEFA. The audit firm was also not able to complete the audit within the short engagement time frame. The effect is untimely submission of the single audit reporting package to the Federal Audit Clearinghouse resulting in noncompliance with federal requirements. Management’s Response and Corrective Action Plan: Management acknowledges the audit finding and is committed to improving the timeliness of month-end closings and strengthening controls over nonroutine events and transactions; to address these issues, we are implementing a standardized close process with clear responsibilities and deadlines, enhancing staff training to better identify and evaluate complex transactions throughout the year, and introducing interim close procedures to reduce reliance on year-end adjustments, supported by the implementation of Sage Intacct in February 2025, which provides enhanced functionality and visibility to facilitate more efficient and accurate financial reporting. Contact Persons: Craig Hollinger, Director of Finance Stacey Bittner, Assistant Director of Finance Anticipated Completion Date: November 30, 2025

View Audit 366367

Finding 1153133 (2024-002)

Material Weakness 2024

Career School of Ny, Inc.

NY

Questioned Costs

The School already has implemented a formal process to work with outside auditor to develop an appropriate time line for the completion of future audits on schedule that allows for timely filing of the Single Audit.

View Audit 366365 Questioned Costs: $1

Finding 1153132 (2024-001)

Material Weakness 2024

Career School of Ny, Inc.

NY

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

The School will put additional resources in place to ensure monthly reconciliation going forward. Anticiapted date of completion by November 2025

View Audit 366365 Questioned Costs: $1

Finding 1153131 (2024-004)

Material Weakness 2024

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

2024-004: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted September 15, 2025, which was 168 days past the March 31, 2025 deadline. Action planned in response to finding: ...

2024-004: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted September 15, 2025, which was 168 days past the March 31, 2025 deadline. Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Similar to prior year finding 2023-005. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

View Audit 366362

Finding 1153126 (2024-003)

Material Weakness 2024

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

2024-003: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: Similar to prior year finding 2023-004. Action plan...

2024-003: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: Similar to prior year finding 2023-004. Action planned in response to finding: Management will implement procedures to ensure that all employees have a current character investigation and background check on file. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

View Audit 366362

Corrective Action Plans

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