Corrective Action Plans

Finding 1173580 (2024-005)

Material Weakness 2024

Faribault County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-005 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement pro...

Finding Number: 2024-005 Finding Title: Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Charles Schrader, Auditor / Treasurer Corrective Action Planned: Faribault County will implement procedures to ensure documentation is maintained verifying that vendors are not debarred, suspended, or otherwise excluded from conducting business with the County. This verification will be completed and documented prior to entering into any covered transaction. Anticipated Completion Date: January 31, 2026

View Audit 387300

Finding 1173579 (2024-004)

Material Weakness 2024

Faribault County

MN

Procurement, Suspension & Debarment § 200.303 § 200.318

Finding Number: 2024-004 Finding Title: Procurement and Suspension and Debarment Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Jennifer Luhmann & April Wellman Corrective Action Planned: Faribault County Public Works will ensure all fisca...

Finding Number: 2024-004 Finding Title: Procurement and Suspension and Debarment Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Jennifer Luhmann & April Wellman Corrective Action Planned: Faribault County Public Works will ensure all fiscally sponsored project files contain required documentation as stated in U.S. Code of Federal Regulations 200.318(i) and 180.300. Anticipated Completion Date: December 31, 2025

View Audit 387300

Finding 1173502 (2024-002)

Material Weakness 2024

Weingart Center Association and Subsidiaries

CA

Procurement, Suspension & Debarment

While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, ...

While the Center has made every effort to follow and document the procurement competitive bidding process for those items over the respective minimum thresholds mandated by the Uniform Guidance at 2 CFR 200 320, the Center has also contracted with a third-party consulting firm as of August 1, 2023, to conduct evaluations of vendors, and to facilitate and document the process.

View Audit 387265

Finding 1173501 (2024-001)

Material Weakness 2024

Weingart Center Association and Subsidiaries

CA

The Center will evaluate its procedures to ensure that future audits are filed in a timely manner.

View Audit 387265

Finding 1173483 (2024-002)

Material Weakness 2024

Town of Needham

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2024-002 Improve Internal Controls over Reporting Planned Corrective Action: The Town of Needham accounting department has developed a spreadsheet with all the due dates for all the federal grants with stringent report filing deadlines. Currently this includes all JAG, Opioi...

Audit Finding Reference: 2024-002 Improve Internal Controls over Reporting Planned Corrective Action: The Town of Needham accounting department has developed a spreadsheet with all the due dates for all the federal grants with stringent report filing deadlines. Currently this includes all JAG, Opioid, and both state and county ARPA grants. This sheet is constantly reviewed by the grant's coordinator as well as the town accountant. The grant's coordinator also has a reminder in her outlook a few weeks before the deadline date so reports can be printed and reviewed for accuracy before the filing is done. Planned Implementation Date of Corrective Action: This corrective action was put in place after the 2023 SEFA audit was completed when we noticed that we had slipped and missed a few deadlines. Unfortunately, the 2024 report was already filed with a date of 2 days past the deadline date. Person Responsible for Corrective Action: Michelle Vaillancourt, Town Accountant

View Audit 387243

Finding 1173434 (2024-001)

Material Weakness 2024

Richland-Lexington Airport District

SC

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.512

The Richland-Lexington Airport District respectfully submits this corrective action plan for the audit finding during the 2024 year-end audit. The management of the Richland-Lexington Airport District agrees with Item 2024-001 as presented in Section III- Federal Award Findings and Questioned Costs....

The Richland-Lexington Airport District respectfully submits this corrective action plan for the audit finding during the 2024 year-end audit. The management of the Richland-Lexington Airport District agrees with Item 2024-001 as presented in Section III- Federal Award Findings and Questioned Costs. The challenges associated with both roles and the time required to select the District’s next permanent Chief Executive Officer resulted in a delay in completing the audit of the District’s financial statements for the year ended December 31, 2024. The Richland-Lexington Airport Commission selected Mr. Christopher White, AAE as the District’s Chief Executive Officer and Mr. White assumed his new duties with the District on January 4, 2026. As of this date, the Chief Financial Officer was relieved of the Interim Chief Executive Officer duties and has completed all actions necessary to reconcile the general ledger and finalize the District’s Annual Comprehensive Financial Report (the “ACFR”) for the year ended December 31, 2024. The “full-staffing” status of the District’s senior management team will allow for the proper allocation of personnel resources to ensure the timely production of the ACFR and District’s Data Collection Form and Reporting Package in subsequent years.

View Audit 387125

Finding 1173423 (2024-002)

Material Weakness 2024

Aiken/barnwell Counties Community Action Agency INC

SC

Matching / Level of Effort / Earmarking Special Tests & Provisions

We acknowledge the findings of Compliance and Reporting. The lapse occurred during a period when multiple years’ audits were required within a short turnaround. We are completing these outstanding audits to comply by May 31, 2026, for year end of August 31, 2025. Management will be developing and im...

We acknowledge the findings of Compliance and Reporting. The lapse occurred during a period when multiple years’ audits were required within a short turnaround. We are completing these outstanding audits to comply by May 31, 2026, for year end of August 31, 2025. Management will be developing and implementing a calendar to standardized reporting for all federal programs and updated written policies and procedures to document reporting responsibilities, timelines, and required documentation.

View Audit 387122

Finding 1173422 (2024-001)

Material Weakness 2024

Aiken/barnwell Counties Community Action Agency INC

SC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We acknowledge the findings of Internal Control and Compliance. Management will perform a formal assessment of the accounting department’s staffing levels, roles and workloads to determine where additional accounting personnel are required to support accurate and timely financial reporting. We will ...

We acknowledge the findings of Internal Control and Compliance. Management will perform a formal assessment of the accounting department’s staffing levels, roles and workloads to determine where additional accounting personnel are required to support accurate and timely financial reporting. We will develop and implement a training plan to ensure that existing and future accounting staff receive the necessary training to perform their responsibilities effectively and in compliance with applicable accounting standards and internal policies. We will also strengthen the process of preparing interim financial statements to ensure that management receives accurate, timely, and reliable interim financial information for monitoring and decision-making. Management will begin these actions immediately and complete an assessment and training plan by the end of the year.

View Audit 387122

Finding 1173390 (2024-004)

Material Weakness 2024

Jackson County

OH

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be ret...

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be returned to the department director and will not be processed until signed.

View Audit 387072

Finding 1173389 (2024-003)

Material Weakness 2024

Jackson County

OH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302 § 200.305 § 200.318 § 200.320 § 200.320(B)

The department will adopt written policies with the Uniform Guidance for federally funded grant programs accepted by the department.

View Audit 387072

Finding 1173388 (2024-001)

Material Weakness 2024

Illuminate Colorado

CO

Subrecipient Monitoring § 200.331 § 200.332

Planned Corrective Action: Illuminate Colorado has developed a new process for properly identifying subrecipients and ensuring all required federal award identification information is included in each subaward prior to issuance. This process includes the use of an updated subaward checklist and mana...

Planned Corrective Action: Illuminate Colorado has developed a new process for properly identifying subrecipients and ensuring all required federal award identification information is included in each subaward prior to issuance. This process includes the use of an updated subaward checklist and management review prior to execution of subaward agreements. This process will be documented through a Standard Operating Procedure to ensure consistent implementation of the expectations. Standard Operating Procedure will include: ● Identification of federal funds as a required step in the preparation of all vendor contracts ● Completion of an internal Subaward Checklist for contracts that include the use of federal funds prior to execution ● Use of a standardized subaward contract template including required Federal award identification information ● Enhanced and documented Executive Leadership review and approval of contracts before execution Name of Contact Person: Jillian Fabricius, Co-Executive Director (jfabricius@illuminatecolorado.org) Anne Auld, Co-Executive Director (aauld@illuminatecolorado.org) Linda Robinson, Director of Finance (lrobinson@illuminatecolorado.org) Cindy Rojas, Contracts & Compliance Manager (crojas@illuminatecolorado.org) Anticipated completion date: January 30, 2026

View Audit 387067

Finding 1173363 (2024-561)

Material Weakness 2024

Holy Cross Head Start, INC

NY

Subrecipient Monitoring Matching / Level of Effort / Earmarking

The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

View Audit 387018

Finding 1173362 (2024-560)

Material Weakness 2024

Holy Cross Head Start, INC

NY

The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

View Audit 387018

Finding 1173361 (2024-559)

Material Weakness 2024

Holy Cross Head Start, INC

NY

The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

View Audit 387018

Finding 1173360 (2024-558)

Material Weakness 2024

Holy Cross Head Start, INC

NY

The Organization has implemented new controls and staffing recently that are intended to remediate this matter.

View Audit 387018

Finding 1173347 (2024-001)

Material Weakness 2024

Rebuilding Together Northeast Ohio, Inc.

OH

Material Weakness Reporting § 200.512

Corrective Action Taken: Controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

View Audit 386985

Finding 1173343 (2024-002)

Material Weakness 2024

Cane Manor, Inc.

LA

HUD Housing Programs

FINDING# 2024-002 LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and e...

FINDING# 2024-002 LATE CENSUS BUREAU FILING Condition: The property did not file its annual data collection form with the Federal Audit Clearing House Census Bureau within the required time frame. Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.

View Audit 386946

Finding 1173342 (2024-001)

Material Weakness 2024

Cane Manor, Inc.

LA

HUD Housing Programs

FINDING# 2024-001 LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Res...

FINDING# 2024-001 LATE AUDIT SUBMISSION Condition: The project did not file its annual audit within the required time frame. Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.

View Audit 386946

Finding 1173314 (2024-002)

Material Weakness 2024

New York State Sheriffs' Association

NY

Reporting

Modified internal procedures and performance of reconciliations, as well as complete entry posting will make future audits more effective and efficient, allowing for the timely submission to the Federal Audit Clearing House.

View Audit 386845

Finding 1173287 (2024-003)

Material Weakness 2024

Justice Research and Statistics Association, Inc.

DC

Procurement, Suspension & Debarment

Management concurs with the finding and will implement procedures to retain evidence of suspension and debarment reviews for all vendors and subrecipients under federally funded programs.

View Audit 386832

Finding 1173286 (2024-002)

Material Weakness 2024

Justice Research and Statistics Association, Inc.

DC

Subrecipient Monitoring Reporting

Management acknowledges that FFATA subaward reporting was not submitted as required. The Organization plans to implement formal procedures to identify FFATA-reportable subawards and ensure timely submission of FFATA reports going forward. Management believes these corrective actions will address the...

Management acknowledges that FFATA subaward reporting was not submitted as required. The Organization plans to implement formal procedures to identify FFATA-reportable subawards and ensure timely submission of FFATA reports going forward. Management believes these corrective actions will address the deficiency.

View Audit 386832

Finding 1173285 (2024-001)

Material Weakness 2024

Justice Research and Statistics Association, Inc.

DC

Reporting

Management acknowledges the delay in submitting the OMB reporting package. The Organization attributes the delay to personnel turnover following year end and has taken steps to strengthen internal processes to ensure timely completion and submission of future audit reporting packages. Management bel...

Management acknowledges the delay in submitting the OMB reporting package. The Organization attributes the delay to personnel turnover following year end and has taken steps to strengthen internal processes to ensure timely completion and submission of future audit reporting packages. Management believes these actions will prevent similar delays in future years.

View Audit 386832

Finding 1173280 (2024-002)

Material Weakness 2024

Granite County

MT

Regarding the Title III funds, Granite County used the annual public hearing process (per state statute) give public notice, and received permission to use these funds by the RAC liason with the Forest Supervisor of the Deer Lodge Beaverhead National Forest as RAC is not currently functioning. Wile ...

Regarding the Title III funds, Granite County used the annual public hearing process (per state statute) give public notice, and received permission to use these funds by the RAC liason with the Forest Supervisor of the Deer Lodge Beaverhead National Forest as RAC is not currently functioning. Wile the 45 day notice period was not met (30 day notice given), this was harmless error. There was not legal error in gaoing permission from the Forest Supervisor as RAC is only advisory to the Forest Supervisor, who makes the final determination. Granite County, in the future, will comply with the 45 day notice requirement.

View Audit 386795

Finding 1173252 (2024-003)

Material Weakness 2024

Morton County

ND

Procurement, Suspension & Debarment § 200.214 § 200.303

Condition: Morton County did not have documented policies in place to verify that vendors receiving federal funds were not suspended or debarred from participation in federal programs. During the audit period, the County did not perform checks of the federal System for Award Management (SAM.gov) or ...

Condition: Morton County did not have documented policies in place to verify that vendors receiving federal funds were not suspended or debarred from participation in federal programs. During the audit period, the County did not perform checks of the federal System for Award Management (SAM.gov) or obtain certifications from vendors to demonstrate compliance with federal suspension and debarment requirements. Management’s Response: We Agree. We will review our current procedures and policies and ensure policies in place include a review of vendors to ensure they are not suspended or debarred. Anticipated Completion Date: FY 2025

View Audit 386760

Finding 1173251 (2024-002)

Material Weakness 2024

Morton County

ND

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Condition: Morton County did not properly report expenditures on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative expenditures were understated by $233,268. Management’s Response: We Agree. We will ensure futur...

Condition: Morton County did not properly report expenditures on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative expenditures were understated by $233,268. Management’s Response: We Agree. We will ensure future project and expenditure reports have correct and accurate amounts submitted. Anticipated Completion Date: FY 2025

View Audit 386760

Corrective Action Plans

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