Corrective Action Plans

Finding 564544 (2024-001)

None 2024

PA

Reporting

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability o...

Name of the contact person responsible for corrective action: Glenn Seagraves, CFO Corrective Action Plan: The delay in filing was the result of significant staff turnover in Liberty Resources Inc.’s finance department producing the Organization's financial statements and the limited availability of other resources to assist in the preparation of the financial statements. The Organization has developed and implemented a staffing plan that has adjusted the responsibilities of existing staff and has also hired new additional staff since the end of the June 30, 2024 fiscal year. Anticipated completion date: The plan has been implemented and will continue to be monitored to ensure the Organization’s ability to complete the Single Audit financial statements in a timely manner and that the data collection form can be submitted in compliance with the Single Audit requirements.

View Audit 358675

Finding 564526 (2024-001)

Material Weakness 2024

Pike County Board of Education

AL

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions - Management concurred with the finding and acknowledged the importance of implementing segregation of duties in the payroll processing function. They committed to reviewing and revising the current procedures to establish a more robust i...

Views of Responsible Officials and Planned Corrective Actions - Management concurred with the finding and acknowledged the importance of implementing segregation of duties in the payroll processing function. They committed to reviewing and revising the current procedures to establish a more robust internal control structure over payroll processes. Management timely implemented a plan for the segregation of duties implementation in response to this audit finding. Corrective Action Taken – CSFO will begin reviewing and signing the Prior Period Comparison Report before payroll is ran each month. Anticipated Completion Date – The corrective action plan from fiscal year 2023 finding was immediately implemented in June 2024, during the 2024 Fiscal Year. Therefore, a formal review over payroll has been performed each payroll period since June 2024.

View Audit 358670

Finding 564524 (2024-001)

None 2024

Pine Grove Housing Development Corporation, Dba Pine Grove Apts

FL

Reporting HUD Housing Programs

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs,...

Oversight Agency for Audit, Pine Grove Housing Development Corporation respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING NO. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the audit Oversight Agency has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO

View Audit 358661

Finding 564519 (2024-003)

Significant Deficiency 2024

Charter Township of Bedford

MI

Internal Control / Segregation of Duties

The Township Clerk will oversee the timely preparation and submission of the reporting package. The Clerk will coordinate with the grant administrator to ensure all tasks are completed on schedule. The Clerk will implement periodic progress reviews during the audit process to monitor key milestones....

The Township Clerk will oversee the timely preparation and submission of the reporting package. The Clerk will coordinate with the grant administrator to ensure all tasks are completed on schedule. The Clerk will implement periodic progress reviews during the audit process to monitor key milestones. This will enable early identification of potential delays and allow for prompt corrective actions.

View Audit 358645

Finding 564518 (2024-002)

Significant Deficiency 2024

Charter Township of Bedford

MI

Management is in the process of drafting an updated procurement policy to comply with the new requirements of the Uniform Guidance.

View Audit 358645

Finding 564512 (2024-002)

Significant Deficiency 2024

Civic Works, Inc. and Affiliates

MD

Reporting Internal Control / Segregation of Duties § 200.510

Views of Responsible Officials: Civic Works acknowledges the deficiencies identified in the preparation of the SEFA for the year ended September 30, 2024. We recognize the significance of accurate reporting of federal expenditures and are committed to implementing corrective actions to address these...

Views of Responsible Officials: Civic Works acknowledges the deficiencies identified in the preparation of the SEFA for the year ended September 30, 2024. We recognize the significance of accurate reporting of federal expenditures and are committed to implementing corrective actions to address these deficiencies effectively. To address the identified issues, the following corrective actions will be implemented:  Review and Reconciliation of SEFA:  Civic Works will conduct a comprehensive review and reconciliation of the SEFA to ensure that all federal programs are accurately reported, expenditures are properly classified under the correct Assistance Listing Numbers, and amounts reported are reconciled to the general ledger and supporting documentation. Implementation of a SEFA Preparation Checklist:  A detailed SEFA preparation checklist will be developed and utilized by accounting staff to verify the completeness and accuracy of federal award information, including verification of all federal program expenditures, identification of new programs, and validation of Assistance Listing Numbers.  Training and Capacity Building:  Targeted training will be provided to accounting personnel responsible for SEFA preparation to ensure a thorough understanding of SEFA reporting requirements under 2 CFR 200.510(b) and 2 CFR 200.516. The training will emphasize accurate classification, reporting, and reconciliation processes.  Establishment of Review and Approval Procedures:  A secondary review process will be implemented wherein the SEFA will be reviewed by the finance committee before submission.

View Audit 358641

Finding 564509 (2024-001)

Significant Deficiency 2024

Northwest Hills Council of Governments

CT

Subrecipient Monitoring Cash Management Reporting

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corre...

The Council has hired a grant financial manager to handle all grant and financial related reporting. The Council will develop, improve, and implement policies and procedures for grant reimbursement requests. This will reduce or eliminate delays when potential errors are avoided or detected and corrected timelier.

View Audit 358636

Finding 564504 (2024-001)

Significant Deficiency 2024

American Immunization Registry Association

DC

Procurement, Suspension & Debarment § 200.213 § 200.318 § 200.326

The American Immunization Registry Association (AIRA) respectfully submits the following corrective action plan for the year ending September 30, 2024. Independent public accounting firm: HAN GROUP, LLC, Washington, DC Audit period: Year ending September 30, 2024 The finding from the year ending Sep...

The American Immunization Registry Association (AIRA) respectfully submits the following corrective action plan for the year ending September 30, 2024. Independent public accounting firm: HAN GROUP, LLC, Washington, DC Audit period: Year ending September 30, 2024 The finding from the year ending September 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. 2024-001 – Procurement, Suspension and Debarment. Audit Recommendation – Strengthen internal controls over procurement documentation by: 1. Implementing a standardized procurement checklist to ensure all required documentation is maintained. 2. Establishing a formal review process to verify and document vendor eligibility through SAM.gov before awarding federally funded contracts. 3. Conducting regular training for staff involved in procurement to reinforce federal compliance requirements. Management Response – AIRA acknowledges the finding and will implement the following: 1. Procurement Checklist: A standardized procurement checklist will be developed and required for all federally funded procurements. This checklist will help ensure consistent documentation practices and that all necessary procurement steps and compliance elements are completed and retained. Documentation of the completed checklist will be retained in the procurement file. 2. Vendor Eligibility Verification: A formal review process will be established to verify and document vendor eligibility through SAM.gov before awarding any contracts funded with federal funds. Documentation of the eligibility check will be retained in the procurement file. 3. Staff Training: Targeted training sessions will be conducted on a recurring basis for all staff involved in the procurement process. These trainings will reinforce federal compliance requirements, including proper documentation practices and suspension/debarment verification. Training completion will be tracked and documented. Implementation Timeline – As of March 18, 2025, AIRA has implemented a verification of vendor eligibility process using SAM.gov. The procurement checklist will be developed and implemented by April 30, 2025, and regular trainings will commence by May 31, 2025. We are committed to ensuring full compliance with federal procurement requirements. Please contact the Business and Operations Director at 202-552-0208 with any questions.

View Audit 358631

Finding 564499 (2024-001)

None 2024

Wyoming Independent Living Rehabilitation, Inc.

WY

THE CURRENT YEAR SF-FAC SINGLE AUDIT REPORT AND DATA COLLECTION FORM WILL BE FILED BEFORE THE REQUIRED DATE. THE ORGANIZATION WILL MORE CLOSELY MONITOR THE SUBMITTAL PROCESS OF THE DATA COLLECTION FORM, WITH THE RESPONSIBILITY OF SIGNING THE DATA COLLECTION FORM BEING ASSIGNED DIRECTLY TO THE EXECUT...

THE CURRENT YEAR SF-FAC SINGLE AUDIT REPORT AND DATA COLLECTION FORM WILL BE FILED BEFORE THE REQUIRED DATE. THE ORGANIZATION WILL MORE CLOSELY MONITOR THE SUBMITTAL PROCESS OF THE DATA COLLECTION FORM, WITH THE RESPONSIBILITY OF SIGNING THE DATA COLLECTION FORM BEING ASSIGNED DIRECTLY TO THE EXECUTIVE DIRECTOR TO ENSURE TIMELY SUBMITTAL FOR FUTURE AUDITS. THE ORGANIZATION IS ALSO CHANGING VENDORS TO ALLOW FOR MORE TIMELY REIMBURSEMENTS WHICH WILL ALLOW FUTURE AUDITS TO BE FILED EARLIER AND WITHIN TIME REQUIREMENTS.

View Audit 358619

Finding 564498 (2024-002)

Significant Deficiency 2024

Prairie State College - Community College District No. 515

IL

Reporting

For Upward Bound, we have decided to completely re-enroll all participants in the program as past participants were missing information due to oversight of previous staff. Under the new Director, all TRiO Upward Bound participants have engaged in re-registering for the program as if a new participan...

For Upward Bound, we have decided to completely re-enroll all participants in the program as past participants were missing information due to oversight of previous staff. Under the new Director, all TRiO Upward Bound participants have engaged in re-registering for the program as if a new participant to ensure we have all the necessary documentation for the program. Applications and checklists have also been updated to assist with ensuring we have the correct documentation and signatures. Moving forward, we will implement an additional verification step in our application review process to ensure that all required signatures—especially the student signature—are present before submission. In this specific case, we will reach out to the student to obtain the missing signature as soon as possible to complete their file. Contact person(s) responsible for correctiv action: Desiree Anderson, Associate Vice President, Student Affairs Anticipated completion date: August 15, 2025

View Audit 358618

Finding 564496 (2024-001)

Significant Deficiency 2024

Prairie State College - Community College District No. 515

IL

Eligibility

To ensure alignment with these procedures, we will reinforce the following corrective steps within our TRIO Student Support Services processes. Application Completion: Program staff will verify that both student and parent/guardian signatures are present on all applications before they are processed...

To ensure alignment with these procedures, we will reinforce the following corrective steps within our TRIO Student Support Services processes. Application Completion: Program staff will verify that both student and parent/guardian signatures are present on all applications before they are processed. Any incomplete applications will be returned for completion prior to review. Eligibility Review: We will continue to review applications thoroughly to confirm students meet the required eligibility criteria, documenting the review process to maintain clear records of eligibility determinations. Additionally, we will implement periodic file audits to ensure ongoing compliance with these controls and address any discrepancies promptly. As for the TRIO Upward Bound corrective measure, we will implement the following steps to address this issue and prevent it moving forward. 1. Application review checklist:program staff will utilize a standardized checklist to verify that all required fields, including student and parent/guardian signatures, are completed before accpeting applications. 2. Staff training: conduct a brief refresher training course with the team to reinforce the importance of thoroughly reviewing applications for completeness and required signatures during intake. 3. Periodic file audits: perform periodic file audits prior to submission deadlines to ensure application compliance and identify any missing information. Contact person(s) responsible for corrective action: Desiree Anderson, Associate Vice President, Student Affairs Anticipated completion date: August 15, 2025

View Audit 358618

Finding 564492 (2024-003)

Significant Deficiency 2024

Prairie State College - Community College District No. 515

IL

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

At the time that the last FISAP was completed, the Financial Aid office was severely understaffed. As a result, an oversight occurred in reporting dependent undergraduate students with Baccalaureate degrees. In thi instance, the correct information was retrieved, however it was reported incorrectly...

At the time that the last FISAP was completed, the Financial Aid office was severely understaffed. As a result, an oversight occurred in reporting dependent undergraduate students with Baccalaureate degrees. In thi instance, the correct information was retrieved, however it was reported incorrectly. Staffing in the Financial Aid office has been addressed by hiring an Advisor and Assistant Director. Moving forward, the Assitant Dean will continue to complete the FISAP. However, prior to submission, the application will be reviewed by both Assistant Directors of Financial Aid. Contact person(s) responsible for corrective action: Yvette McGhee, Assistant Dean of Financial Aid. Anticipated completion date: Immediate

View Audit 358618

Finding 564482 (2024-001)

Significant Deficiency 2024

Council on the Environment, INC

NY

Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2024, resulting in a late electronic submission to the Federal Audit Clearinghouse. This was primarily ...

Views of Responsible Officials and Planned Corrective Action Auditee agrees with the auditor. The Organization experienced a delayed start to its annual financial audit for the year ended June 30, 2024, resulting in a late electronic submission to the Federal Audit Clearinghouse. This was primarily caused by residual effects of a prior year delayed audit, exacerbated by implementation of new accounting software. The Organization believes that it is now in a better position to meet both internal and external deadlines for timely submission to the Federal Audit Clearinghouse for the year ended June 30, 2025.

View Audit 358613

Finding 564477 (2024-003)

Material Weakness 2024

Wright County Community Action, Inc.

MN

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

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit findin...

Head Start ‐ ALN #93.600 Recommendation: We recommend that the Organization should review and approve the indirect costs that are allocated by the preparer and retain support of this review and approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA has already implemented a process to ensure indirect cost allocations are reviewed and approved with proper documentation. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 358612

Finding 564472 (2024-002)

Material Weakness 2024

Wright County Community Action, Inc.

MN

Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Head Start ‐ ALN #93.600 Recommendation: We recommend that the assigned individual to review formally documents their review and approval of the reports with a signature before the required date to be submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit ...

Head Start ‐ ALN #93.600 Recommendation: We recommend that the assigned individual to review formally documents their review and approval of the reports with a signature before the required date to be submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: WCCA has already implemented a process to ensure all reports are reviewed and approved with documentation before submission. Name(s) of the contact person(s) responsible for corrective action: Carrie Tripp, Executive Director Planned completion date for corrective action plan: September 30, 2025

View Audit 358612

Finding 564453 (2024-002)

Significant Deficiency 2024

City of Dillon

SC

Internal Control / Segregation of Duties

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, ...

The Mayor and Council review monthly financial statements and budget reports to review and question the City Manager and Finance Director accordingly. The City Manager also performs supervisory checks on many areas. Due to the size of the City, the lack of segregation of duties will always exist, but the City has instituted these safeguards to better monitor the City's financial reporting.

View Audit 358588

Finding 564452 (2024-001)

Significant Deficiency 2024

City of Dillon

SC

The City will accept this condition and concentrate on the review and approval process.

View Audit 358588

Finding 564448 (2024-002)

Material Weakness 2024

Logan-Magnolia Community School District

IA

Internal Control / Segregation of Duties Reporting

Segregation of Duties will always be an issue in a small district. However, the district continues to constantly reevaluate internal controls and tests to ensure compliance with these controls.

View Audit 358582

Finding 564440 (2024-002)

Significant Deficiency 2024

Damian Family Care Centers, Inc.

NY

HUD Housing Programs Reporting

We are in agreement with the above recommendations and have changed accounting firms to ensure a specific timeline to complete the audit to adherence with the federal deadline.

View Audit 358577

Finding 564437 (2024-001)

Material Weakness 2024

Damian Family Care Centers, Inc.

NY

Management is in agreement with this finding and has increased the level of communication with the new accounting firm to ensure all adjustment are entered prior to the commencement of the audit.

View Audit 358577

Finding 564435 (2024-001)

Significant Deficiency 2024

Rich Township High School District 227

IL

Equipment & Real Property Management § 200.313

Condition: The District did not maintain adequate property records to comply with 2 CFR section 200.313(d)(1). Plan: The District engaged a third party fixed asset vendor to ensure annual updating of property records, including the tagging and marking of items of Federal origin. Date of Completion: ...

Condition: The District did not maintain adequate property records to comply with 2 CFR section 200.313(d)(1). Plan: The District engaged a third party fixed asset vendor to ensure annual updating of property records, including the tagging and marking of items of Federal origin. Date of Completion: June 30, 2025 Name of Contact Person: Dennis Forst, Assistant Superintendent of Business & Operations Management Response: Management concurs with the finding and has developed applicable procedures.

View Audit 358571

Finding 564431 (2024-001)

Material Weakness 2024

Yardley Borough

PA

Reporting Internal Control / Segregation of Duties

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Ca...

SECTION II – FINANCIAL STATEMENT FINDINGS 2024-001 Criteria and Condition: Bank reconciliations are not reviewed by someone independent of the bookkeeping process. Context: Bank statements are reconciled monthly, however, there is no independent review of the reconciliations once complete. Cause: Lack of segregation of duties. Potential Effect: Errors could occur in financial reporting. Recommendation: Someone independent of the bookkeeping function should review bank reconciliations. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of segregation of duties. Borough of Yardley will ensure that bank reconciliations are reviewed going forward. Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: January 2025

View Audit 358568

Finding 564426 (2024-001)

Material Weakness 2024

Quitman School District

AR

Subrecipient Monitoring Internal Control / Segregation of Duties School Nutrition Programs

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District a...

District Treasurer (Denise Kennedy) will adopt sound accounting policies and establish and maintain internal control that will initiate, authorize, record, process, and report transactions consistent with management’s assertions embodied in the financial statements and that will safeguard District assets during the school year 2025.

View Audit 358564

Finding 564425 (2024-102)

Significant Deficiency 2024

B J Enterprises, Inc.

AZ

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the...

REFERENCE: 2024-102 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O’Neill, MPH, RD 2. Corrective action planned: B J Enterprises has hired a Payroll Service that double checks the timesheets each month. Both the Director and Assistant Director will double check the Administrative costs prior to submitting that month’s claim in order to ensure that the administrative costs are accurately reported. 3. Anticipated completion date: June 2025

View Audit 358561

Finding 564424 (2024-101)

Significant Deficiency 2024

B J Enterprises, Inc.

AZ

Procurement, Suspension & Debarment Cash Management Eligibility § 200.303

REFERENCE: 2024-101 REPEAT FINDING REFERENCE: 2023-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur ...

REFERENCE: 2024-101 REPEAT FINDING REFERENCE: 2023-001 CFDA NUMBER: 10.558 – CHILD AND ADULT CARE FOOD PROGRAM U.S. DEPARTMENT OF AGRICULTURE - FOOD AND NUTRITION - 2024 PASSED THROUGH ARIZONA STATE DEPARTMENT OF EDUCATION GRANT NUMBER 6AZ300003 CLIENT RESPONSE AND CORRECTIVE ACTION PLAN We concur with the condition. 1. Name of the contact person responsible for corrective action: Katie O’Neill, MPH, RD 2. Corrective action planned: The menu reader (Area Coordinator) will double check the meal counts to the menus to ensure all meal counts: * are clerically accurate; * are claimed for providers own, only when day care children are present; * are claimed only when children are present to eat those meals and; * are claimed only when 2 snacks and 1 meal or 2 meals and 1 snack are claimed for each child. The menu reader will double check the list of Income Eligible providers each month to make sure providers’ own are claimed only when we have the Income Affidavits. The Director will re-train the menu readers in these specific areas at the next staff meeting and through virtual training. 3. Anticipated completion date: June 2025 through October 2025

View Audit 358561

Corrective Action Plans

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