Corrective Action Plans

Finding 1167498 (2024-004)

Material Weakness 2024

NJ

Equipment & Real Property Management Internal Control / Segregation of Duties

Planned Action: To address the internal control weakness and noncompliance with federal program requirements, the City will implement the following corrective measures: 1. Centralized Document Management: o Create a centralized digital and physical repository to maintain all documentation related to...

Planned Action: To address the internal control weakness and noncompliance with federal program requirements, the City will implement the following corrective measures: 1. Centralized Document Management: o Create a centralized digital and physical repository to maintain all documentation related to the Equitable Sharing Program, including: ▪ The Equitable Sharing Agreement and Certification (ESAC) ▪ Records of tangible and real property acquired ▪ Inventory logs of items purchased with program funds o Ensure access is controlled but available to authorized personnel for audit and compliance purposes. 2. Assignment of Compliance Oversight: o Designate a Fiscal Officer or Grants Administrator responsible for overseeing and maintaining compliance with the Federal Equitable Sharing Program. o Responsibilities will include submission of required certifications, tracking property acquired, maintaining inventory records, and responding to audit or federal requests. 3. Periodic Compliance Reviews: o Establish a schedule (i.e. monthly) for internal reviews of documentation to ensure ongoing compliance with: ▪ The Guide to Equitable Sharing for State, Local, and Tribal Law Enforcement Agencies ▪ The 2024 Compliance Supplement ▪ 2 CFR Part 200 Uniform Guidance o Review procedures to verify that ESACs are submitted on time and that all purchases and inventory are accurately tracked and recorded. 4. Training and Internal Controls: o Provide annual training to relevant departments on compliance requirements for federal grant programs, particularly those involving equipment and real property management. o Update internal grant management policies to reflect the specific requirements of the Equitable Sharing Program. Anticipated Completion Date: Immediate action has been requested. Contact Person Responsible for Corrective Action: Director of Public Safety or the assigned Program Manager in the Department of Public Safety Compliance Oversight & Advisement: Silendra Baijnauth, Director of Management & Budget to monitor expenditures. La Vivanan Webb, Director of Grant Administration & Compliance to provide access to the AmpliFund platform which is a tool for other City offices to use to manage their grant compliance and reporting. Additional Note: In light of the audit finding, the Department of Finance has restricted the Department of Public Safety from making any additional encumbrances against this account until the audit finding is addressed and reporting requirements are met.

View Audit 378547

Finding 1167491 (2024-004)

Material Weakness 2024

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Internal Control / Segregation of Duties Material Weakness § 200.501

Finding Reference: 2024-004 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. In some contexts, the Agency experienced significant turnover in the Finance department during the third quarter, and a new Finance Director ...

Finding Reference: 2024-004 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. In some contexts, the Agency experienced significant turnover in the Finance department during the third quarter, and a new Finance Director was hired during the fourth quarter of fiscal year 2024. The turnover in fiscal staff hindered the accounting processes and oversight that included journal entry review and postings and account reconciliations promptly. As a corrective measure to ensure adhering to a closing schedule and maintaining timely account reconciliations, the Agency reevaluated the fiscal department’s needs and hired new staff, including a finance director, accounts payable, part-time fiscal support specialist, and contracted with a CPA to assist with the following scope of work:  Review all trial fund balance processes.  Prepare a closing schedule that includes reporting and data processing deadlines.  Reconcile all balance sheet accounts in the general ledger chart of accounts.  Timely prepare and file all financial reports required by each award.  Work with the independent auditor to implement an interim audit fieldwork schedule to reduce required work subsequent to fiscal year-end. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Planned completion date for corrective action plan: December 31, 2025

View Audit 378541

Finding 1167476 (2024-002)

Material Weakness 2024

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Reporting Significant Deficiency

Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The ...

Finding Reference: 2024-002 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Management has implemented procedures to enhance fiscal efforts in reconciling its grants receivable accounts before preparing the SEFA. The agency reevaluated the fiscal department’s needs and hired new staff, including a finance director, account payables, and part-time fiscal support specialist, and contracted with a CPA to assist with the following scope of work:  Close out accounts receivable and payable.  Account for any grants received during the fiscal year.  Monitor budget-to-actual program expenditures throughout the grant year.  Reconcile grants receivable balances to the general ledger. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Corrective action completed as of : December 31, 2024.

View Audit 378541

Finding 1167461 (2024-003)

Material Weakness 2024

Southern Maryland Tri-County Community Action Committee, Inc.

MD

Allowable Costs / Cost Principles

Finding Reference: 2024-003 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Given this finding, the Agency will review monthly its application of the approved provisional indirect cost rate to all grants, contracts, a...

Finding Reference: 2024-003 Views of Responsible Officials and Planned Corrective Actions The Agency agrees with this finding and recommendation as presented. Given this finding, the Agency will review monthly its application of the approved provisional indirect cost rate to all grants, contracts, and other agreements covered by 2 CFR 200. Management has taken corrective action by ensuring that all indirect cost allocations remain within the approved 22% rate and has also participated in additional financial training to strengthen compliance and oversight. The Agency will proceed in the following scope of work:  Ensure indirect charges follow the applicable cost principles per 2 CFR 200, Appendix IV, and grant agreement.  Receive permission from funders for indirect charges over the allocation of the indirect costs per the grant agreement.  Review the grant performance period of the CSBG that ends September 30, 2025.  Obtain a revised budget approval, if necessary, for any line budgeted items that exceed 20% of the total award based on the original awarded contract upon close out of the grant at the end of the period of performance. Name of the contact person responsible for corrective action: Michael Young, President, (301) 274-4474. Planned completion date for corrective action plan: December 31, 2025

View Audit 378541

Finding 1167460 (2024-003)

Material Weakness 2024

Redi Corporation and Affiliates

CO

HUD Housing Programs Procurement, Suspension & Debarment Subrecipient Monitoring

Statement of Condition #2024-003: The Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending March 31, 2024. Recommendation: The annual financial statements should be issued in a timely manner pursuant to the time f...

Statement of Condition #2024-003: The Partnership did not furnish HUD with a complete annual financial report within ninety (90) days following the end of the fiscal year ending March 31, 2024. Recommendation: The annual financial statements should be issued in a timely manner pursuant to the time frame set forth by HUD. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. The audited financial statements have been submitted to HUD. No further action is required.

View Audit 378538

Finding 1167459 (2024-001)

Material Weakness 2024

Redi Corporation and Affiliates

CO

Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs

Statement of Condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for th...

Statement of Condition #2024-001: The Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 was not submitted to the federal audit clearinghouse in the required timeframe. Recommendation: The Corporation should submit the Form SF-SAC Single Audit Data Collection Form for the year ended March 31, 2024 as soon as practical. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and recommendation.

View Audit 378538

Finding 1167454 (2024-002)

Material Weakness 2024

Redi Corporation and Affiliates

CO

Special Tests & Provisions Subrecipient Monitoring Cash Management

Statement of Condition #2024-002: During the year ended March 31, 2024, the Corporation did not make the required deposit to the residual receipts account within 90 days after the end of the fiscal year, resulting in the account being underfunded at year end. Recommendation: The Agent should transfe...

Statement of Condition #2024-002: During the year ended March 31, 2024, the Corporation did not make the required deposit to the residual receipts account within 90 days after the end of the fiscal year, resulting in the account being underfunded at year end. Recommendation: The Agent should transfer $16,431 from the REDI IV operating account to the residual receipts account. The Agent should make all required deposits to the residual receipts account within 90 days after the end of the fiscal year. Action(s) taken or planned on the finding: Agreed. The Agent concurs with the finding and the auditor's recommendation. The Corporation will ensure future deposits to the residual receipt account are made within 90 days after the end of the fiscal year.

View Audit 378538

Finding 1167430 (2024-001)

Material Weakness 2024

Impact Life Inc.

DE

Impact Life concurs that one item was identified during the audit period. The accrual adjustment resulted from an unposted entry identified by the auditor rather than a lapse in internal controls. Impact Life has reviewed the items and confirmed that adequate controls are in place. No further action...

Impact Life concurs that one item was identified during the audit period. The accrual adjustment resulted from an unposted entry identified by the auditor rather than a lapse in internal controls. Impact Life has reviewed the items and confirmed that adequate controls are in place. No further action is required.

View Audit 378524

Finding 1167426 (2024-001)

Material Weakness 2024

MUNICIPALITY OF PARKSTON

SD

Reporting Internal Control / Segregation of Duties

Implement an internal reporting calendar for all SLFRF reporting deadlines, including automated reminders for preparers and approvers. Establish a formal internal control process for P&E Report preparation. Train all relevant staff on SLFRF reporting guidance. Correct prior inaccurate filings by sub...

Implement an internal reporting calendar for all SLFRF reporting deadlines, including automated reminders for preparers and approvers. Establish a formal internal control process for P&E Report preparation. Train all relevant staff on SLFRF reporting guidance. Correct prior inaccurate filings by submitting amended P&E Reports for fiscal year 2024 and fiscal year 2025 to ensure proper classification of expenditures. Conduct quarterly internal reviews of SLFRF expenditures to ensure correct categorization and timely reporting, with findings documented.

View Audit 378515

Finding 1167415 (2024-007)

Material Weakness 2024

Mille Lacs County

MN

Allowable Costs / Cost Principles § 200.303 § 200.403

Finding Number: 2024-007 Finding Title: Allowable Costs/Cost Principles – Cost Allocation Plan Name of Contact Person Responsible for Corrective Action: Dillon Hayes, County Administrator Corrective Action Planned: The County has contracted with a new vendor to prepare its Cost Allocation Plan effec...

Finding Number: 2024-007 Finding Title: Allowable Costs/Cost Principles – Cost Allocation Plan Name of Contact Person Responsible for Corrective Action: Dillon Hayes, County Administrator Corrective Action Planned: The County has contracted with a new vendor to prepare its Cost Allocation Plan effective in 2025. Anticipated Completion Date: Completed August 2025

View Audit 378497

Finding 1167396 (2024-007)

Material Weakness 2024

Village of South Point

OH

Procurement, Suspension & Debarment § 200.302 § 200.319 § 200.320

The Village will adopt all necessary policies.

View Audit 378442

Finding 1167395 (2024-006)

Material Weakness 2024

Village of South Point

OH

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.329

The Village will add additional procedures or controls to ensure all components of reporting federal expenditures are accurately reported.

View Audit 378442

Finding 1167394 (2024-005)

Material Weakness 2024

Village of South Point

OH

Procurement, Suspension & Debarment Subrecipient Monitoring

The Village prior to contracting with vendors that will be paid with federal funds, will verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.

View Audit 378442

Finding 1167393 (2024-001)

Material Weakness 2024

Dsi Diversified Solutions, Inc.

IN

Reporting

Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.

View Audit 378440

Finding 1167325 (2024-003)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

Reporting

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance by ensuring that FFR reporting is completed accurately and on time. These changes include updates of internal financial processes, including the implementation of mo...

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance by ensuring that FFR reporting is completed accurately and on time. These changes include updates of internal financial processes, including the implementation of month-end close reporting schedules, the monthly preparation and review of the award status, and the hiring of key financial staff.

View Audit 378354

Finding 1167324 (2024-002)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance, ensuring that financial statements are completed accurately and on time. These changes include updates to internal financial processes, such as implementing month-e...

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance, ensuring that financial statements are completed accurately and on time. These changes include updates to internal financial processes, such as implementing month-end close reporting schedules, preparing and reviewing balance sheet account reconciliations monthly, and hiring key financial staff.

View Audit 378354

Finding 1167323 (2024-001)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

Internal Control / Segregation of Duties

We concur with the audit finding and are committed to implementing corrective actions. Management will hire key financial staff and implement a month-end closing schedule to ensure the timely completion of its monthly financial statements. Additionally, balance sheet account reconciliations will be ...

We concur with the audit finding and are committed to implementing corrective actions. Management will hire key financial staff and implement a month-end closing schedule to ensure the timely completion of its monthly financial statements. Additionally, balance sheet account reconciliations will be prepared and reviewed on a timely basis to ensure all adjustments are recorded in the correct periods. A monthly financial statement package will be prepared and reviewed by Management to ensure appropriate presentation in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”).

View Audit 378354

Finding 1167309 (2024-005)

Material Weakness 2024

Northeastern Wisconsin Area Health Education Center, Inc.

WI

The Organization will implement procedures to ensure that year-end numbers are reconciled, accurate and properly supported. Information will be completed and provided to the auditor in a timely manner. Deadlines and expectations will be set throughout the audit to ensure completion and proper filing...

The Organization will implement procedures to ensure that year-end numbers are reconciled, accurate and properly supported. Information will be completed and provided to the auditor in a timely manner. Deadlines and expectations will be set throughout the audit to ensure completion and proper filing of required reports.

View Audit 378343

Finding 1167308 (2024-004)

Material Weakness 2024

Northeastern Wisconsin Area Health Education Center, Inc.

WI

Cash Management

The Organization will implement formal written procedures requiring all reimbursement claims be reconciled to the general ledger prior to submission. The Organization will ensure that reconciliation differences are investigated and resolved, with documentation retained. The Organization will establi...

The Organization will implement formal written procedures requiring all reimbursement claims be reconciled to the general ledger prior to submission. The Organization will ensure that reconciliation differences are investigated and resolved, with documentation retained. The Organization will establish a centralized tracking system that monitors cumulative expenditures against each grant’s total award amount. Staff responsible for grant oversight will receive training on Uniform Guidance financial management requirements to ensure consistent and accurate application.

View Audit 378343

Finding 1167287 (2024-002)

Material Weakness 2024

Central Texas Electric Cooperative, Inc.

TX

Allowable Costs / Cost Principles § 200.413

During a December 13, 2024 conference call with FEMA, Texas Department of Emergency Management (TDEM) and Ernst & Young (EY), potential reimbursement for overheads was discussed. FEMA representatives could not clearly state if overheads would be allowable. FEMA representatives recommended including ...

During a December 13, 2024 conference call with FEMA, Texas Department of Emergency Management (TDEM) and Ernst & Young (EY), potential reimbursement for overheads was discussed. FEMA representatives could not clearly state if overheads would be allowable. FEMA representatives recommended including them for consideration. Both construction and material overheads were included in the initial reimbursement request. The day before the submission deadline FEMA requested clarification on the construction overheads. Given the time constraint, the Cooperative agreed to withdraw the construction overhead amount from the submission. No additional information was requested on the material overheads. Written confirmation will be requested from FEMA for any future overhead cost reimbursement requested.

View Audit 378311

Finding 1167286 (2024-001)

Material Weakness 2024

Central Texas Electric Cooperative, Inc.

TX

Allowable Costs / Cost Principles Subrecipient Monitoring Equipment & Real Property Management § 200.303

The Cooperative submitted the reimbursement request to the Federal Emergency Management Agency (FEMA) for equipment costs based on a conservative (less cost) approach using actual mileage costs. The hourly data submitted to FEMA was identified as not used for the reimbursement request. This informat...

The Cooperative submitted the reimbursement request to the Federal Emergency Management Agency (FEMA) for equipment costs based on a conservative (less cost) approach using actual mileage costs. The hourly data submitted to FEMA was identified as not used for the reimbursement request. This information was only provided to demonstrate that the mileage-based cost was less than the hourly calculation. The hourly reimbursement data was a draft and it was indicated that the costs for aerial/digger equipment units were not included. FEMA opted to change the request to use the hourly calculation just prior to the submission deadline leaving no time for further discussion or analysis. A fully completed hourly based cost reimbursement request would have resulted in a higher requested amount and the hourly variance identified would have been negligible. Any future submissions will be based on the hourly approach and will be thoroughly reviewed.

View Audit 378311

Finding 1167285 (2024-002)

Material Weakness 2024

Marie Wilkinson Food Pantry, Inc.

IL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its a...

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its audit closing checklist to ensure future submissions are made timely.

View Audit 378291

Finding 1167284 (2024-001)

Material Weakness 2024

Marie Wilkinson Food Pantry, Inc.

IL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization should design and implement a comprehensive review process for all significant general ledger accounts to ensure that they are reconciled to underlying supporting documentation in a continuous and time...

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization should design and implement a comprehensive review process for all significant general ledger accounts to ensure that they are reconciled to underlying supporting documentation in a continuous and timely manner throughout the fiscal year.

View Audit 378291

Finding 1167282 (2024-001)

Material Weakness 2024

Recovery Consultants of Atlanta INC

GA

Management will enforce strict, timely, and accurate reconciliation and review processes to produce accurate financial reports.

View Audit 378280

Finding 1167282 (2024-001)

Material Weakness 2024

Recovery Consultants of Atlanta INC

GA

This will facilitate and eliminate any delay of the year end reports, audit process and the external submission requirements,

View Audit 378280

Corrective Action Plans

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