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Corrective Action Plans

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Finding 1176188 (2024-002)
Material Weakness 2024
Westerly Area Rest Meals (warm) INC
RI
Allowable Costs / Cost Principles § 200.430
2024-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to a...
2024-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to actual payroll reports and entered into accounting software based on true numbers instead of tracked on a spreadsheet. Completion Date – June 30, 2025 Root Cause – Outdated procedures in place.
View Audit 389999
Finding 1176187 (2024-001)
Material Weakness 2024
Westerly Area Rest Meals (warm) INC
RI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.403
2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting do...
2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting documentation are obtained for expenses incurred. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the funds are approved and paid in accordance with the grant documents. Completion Date – June 30, 2025 Root Cause – New program procedures were not in place
View Audit 389999
Finding 1175954 (2024-004)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175953 (2024-003)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175952 (2024-002)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175923 (2024-002)
Material Weakness 2024
State Education Resource Center
CT
Reporting Significant Deficiency
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
View Audit 389883
Finding 1175909 (2024-001)
Material Weakness 2024
State Education Resource Center
CT
Internal Control / Segregation of Duties Material Weakness Reporting
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
View Audit 389883
Finding 1175894 (2024-003)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Allowable Costs / Cost Principles
Response: The organization agrees with the finding. The organization has implemented a method to ensure prepaid insurance is appropriately adjusted and insurance costs are accurately recorded and allocated to grants.
Response: The organization agrees with the finding. The organization has implemented a method to ensure prepaid insurance is appropriately adjusted and insurance costs are accurately recorded and allocated to grants.
View Audit 389865
Finding 1175893 (2024-002)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Reporting Significant Deficiency
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
View Audit 389865
Finding 1175892 (2024-001)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Reporting
Response: The organization agrees with the finding. The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and Assistance Listing Number, the grant period, total grant amount, the grant advance amount received, the usage of...
Response: The organization agrees with the finding. The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and Assistance Listing Number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance. Completed January 2024.
View Audit 389865
Finding 1175862 (2024-002)
Material Weakness 2024
TOWN OF OWEGO
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.112 § 200.317 § 200.326
The Town Supervisor will provide an updated policy to be approved by the Town Board in 2025.
The Town Supervisor will provide an updated policy to be approved by the Town Board in 2025.
View Audit 389834
Finding 1175861 (2024-002)
Material Weakness 2024
Tnkids Nutrition
TN
Reporting
The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.
The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.
View Audit 389832
Finding 1175860 (2024-001)
Material Weakness 2024
Tnkids Nutrition
TN
he Organization agrees with the auditor’s finding and will take actions to ensure that future forms are filed timely.
he Organization agrees with the auditor’s finding and will take actions to ensure that future forms are filed timely.
View Audit 389832
Finding 1175845 (2024-002)
Material Weakness 2024
Estill County Fiscal Court
KY
Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313
Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31...
Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31/2025.
View Audit 389822
Finding 1175843 (2024-002)
Material Weakness 2024
Park Duvalle Community Health Center, INC
KY
Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN February 24, 2026 U.S. Department of Health and Human Services Park DuValle Community Health Center, Inc. respectively submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 265...
CORRECTIVE ACTION PLAN February 24, 2026 U.S. Department of Health and Human Services Park DuValle Community Health Center, Inc. respectively submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Blue & Co., LLC 2650 Eastpoint Pkwy., Suite 300 Louisville, Kentucky 40223 Audit period: December 31, 2024. The findings from the schedule of findings and questioned costs for the year ended December 31, 2024, are discussed below. The findings are numbered consistently with the numbers assigned in the Schedule. FINDINGS - FINANCIAL STATEMENT AUDIT 2024-001 Condition: During our audit procedures, we noted that multiple accounts were not properly reconciled as part of close procedures. The result was multiple audit adjustments that totaled a material adjustment to the financial statements. Action: Management will implement policies and procedures by June 30, 2026, to ensure proper reconciliation of trial balance accounts are properly reconciled. FINDINGS – FEDERAL AWARD PROGRAM AUDITS 2024-002 Condition: Sliding fee scale: There were several instances noted where the incorrect sliding fee discount was given to patients based on their verified incomes and household sizes. Action: Management will implement internal control procedures by June 30, 2026, to ensure that sliding fee discounts are properly applied and posted to patient accounts for eligible encounters. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Dr. Swannie Jett, CEO, at (502) 774-4401. Sincerely, Dr. Swannie Jett, Chief Executive Officer Park DuValle Community Health Center, Inc.
View Audit 389818
Finding 1175837 (2024-001)
Material Weakness 2024
Northeast Organic Farming Association of Vermont, Inc.
VT
Matching / Level of Effort / Earmarking
Finding type: Significant deficiency
Finding type: Significant deficiency
View Audit 389801
Finding 1175837 (2024-001)
Material Weakness 2024
Northeast Organic Farming Association of Vermont, Inc.
VT
Matching / Level of Effort / Earmarking
Federal awards: 10.165 Perishable Agricultural Commodities Act Passthrough organization: Pennsylvania Certified Organic 10.188 Organic Market Development Grant (OMDG) Program Passthrough organization: Direct funding/ Northeast Organic Family Farm Partnership 10.331 Gus Schumacher Nutrition Incentive...
Federal awards: 10.165 Perishable Agricultural Commodities Act Passthrough organization: Pennsylvania Certified Organic 10.188 Organic Market Development Grant (OMDG) Program Passthrough organization: Direct funding/ Northeast Organic Family Farm Partnership 10.331 Gus Schumacher Nutrition Incentive Program Passthrough organization: Farm Fresh Rhode Island
View Audit 389801
Finding 1175837 (2024-001)
Material Weakness 2024
Northeast Organic Farming Association of Vermont, Inc.
VT
Matching / Level of Effort / Earmarking
Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance.
Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance.
View Audit 389801
Finding 1175837 (2024-001)
Material Weakness 2024
Northeast Organic Farming Association of Vermont, Inc.
VT
Matching / Level of Effort / Earmarking
Condition: The Organization did not submit the reporting package by the required submission date for the year ended December 31, 2024.
Condition: The Organization did not submit the reporting package by the required submission date for the year ended December 31, 2024.
View Audit 389801
Finding 1175837 (2024-001)
Material Weakness 2024
Northeast Organic Farming Association of Vermont, Inc.
VT
Matching / Level of Effort / Earmarking
The audit firm has acknowledged that the delay in completing the audit in a timely manner was due to their failure in managing the audit workload. Access to materials necessary to complete a large portion of the audit work was provided within five months of the year end. Furthermore, auditor request...
The audit firm has acknowledged that the delay in completing the audit in a timely manner was due to their failure in managing the audit workload. Access to materials necessary to complete a large portion of the audit work was provided within five months of the year end. Furthermore, auditor requests for more information were answered promptly by the Organization throughout the audit process. The Organization is willing to work with the audit firm to create an audit timeline that will work for both auditee and auditor. The goal is to file audit reports in a timely manner for years going forward. As noted, this was the first year with this audit firm and it is the Organization’s intention to stay with this firm for at least two more years. The audit firm showed a level of professionalism and expertise that has been a great benefit to the Organization.
View Audit 389801
Finding 1175740 (2024-001)
Material Weakness 2024
Foothill House of Hospitality
CA
Reporting
Action: HH has provided the necessary accounting personnel and contracts with an experienced accounting firm to ensure that the accounting functions are completed within nine months of the year end. The original delay is currently being worked through and HH personnel and an outside accounting firm ...
Action: HH has provided the necessary accounting personnel and contracts with an experienced accounting firm to ensure that the accounting functions are completed within nine months of the year end. The original delay is currently being worked through and HH personnel and an outside accounting firm are currently working to catch up on past due financial audits. FY2024-2025 is expected to be completed in FY2025-2026.
View Audit 389657
Finding 1175687 (2024-001)
Material Weakness 2024
Russell Innovation Center for Entrepreneurs, Inc
GA
Material Weakness Reporting Significant Deficiency
Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: T...
Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: The organization concurs with this finding. Corrective Action: The organization has resolved the underlying cause of this finding by onboarding a Vice President of Finance, who is a Certified Public Accountant (CPA). The VP of Finance is responsible for oversight of financial reporting, compliance with Uniform Guidance (2 CFR Part 200), and coordination of the Single Audit process. Corrective actions implemented include: • Assignment of clear responsibility and accountability for Single Audit compliance to the VP of Finance. • Development of a formal audit timeline and internal milestones to ensure timely audit initiation, completion, and submission. • Strengthening of internal controls over financial reporting and audit documentation. • Ongoing communication and coordination with external auditors to ensure compliance with federal audit requirements. These actions ensure that future Single Audits will be completed and submitted timely in accordance with Uniform Guidance.
View Audit 389544
Finding 1175680 (2024-005)
Material Weakness 2024
City of Tishomingo, Oklahoma
OK
Reporting
The City will perform a thorough review of its schedule of expenditures of federal awards to ensure compliance with federal funding agencies.
The City will perform a thorough review of its schedule of expenditures of federal awards to ensure compliance with federal funding agencies.
View Audit 389511
Finding 1175676 (2024-004)
Material Weakness 2024
City of Tishomingo, Oklahoma
OK
Procurement, Suspension & Debarment Reporting § 200.512
Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
View Audit 389511
Finding 1175590 (2024-002)
Material Weakness 2024
Municipality of Lajas
PR
Reporting
The Municipality has taken all necessary administrative measures to ensure compliance with the requirement to complete and submit the Single Audit Act. The Municipality has established a formal audit compliance calendar with interim milestones covering audit procurement/engagement, planning, fieldwo...
The Municipality has taken all necessary administrative measures to ensure compliance with the requirement to complete and submit the Single Audit Act. The Municipality has established a formal audit compliance calendar with interim milestones covering audit procurement/engagement, planning, fieldwork, issuance of draft reports, management review, and submission to the Federal Audit Clearinghouse. The Municipality has accelerated the procurement process to contract auditors earlier in the fiscal year and will include clear deliverables, target dates, and communication expectations in the audit engagement agreement. The Finance Department has prepared and maintains a standardized prepared-by-client (PBC) package to ensure that all required schedules and supporting documentation (including financial statement support, trial balances, and federal awards documentation such as the SEFA) are provided to auditors in a timely manner. Periodic status meetings have been held with responsible personnel and external auditors to monitor progress, promptly identify delays, and implement corrective measures to ensure the reporting package is submitted to the Federal Audit Clearinghouse before the 9-month deadline.
View Audit 389420
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