Corrective Action Plans

Finding 1165488 (2024-001)

Material Weakness 2024

Klickitat County

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations ...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Klickitat County January 1, 2024 through December 31, 2024 This schedule presents the corrective action the County is planning to take for findings included 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 County did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Heather Jobe – County Auditor 205 S Columbus Room 203 Goldendale, WA 98620 509-773-4001 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The County understands the importance of verifying it is not contracting with or making purchases from parties debarred or suspended from doing business with the federal government. The County did not contract with any parties who were debarred or suspended from doing business with the federal government during the audited period. The County did check the suspension and debarment status of the subject vendor, however, the County could not substantiate that that check was conducted prior to issuing the first payment. The County is in the process of updating its procurement policies and will include language that addresses the requirement to check and document debarment and suspension status of all vendors, including existing vendors, paid with federal funds. Anticipated date to complete the corrective action: First quarter of 2026

View Audit 376220

Finding 1165466 (2024-004)

Material Weakness 2024

City of Manteca

CA

Procurement, Suspension & Debarment § 200.318 § 200.327

Finding #SA2024-004 Compliance with Procurement Requirements Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Fed...

Finding #SA2024-004 Compliance with Procurement Requirements Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: A-00216-01 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: Staff recognize that importance of following the current purchasing policy and retaining the proper records. Finance staff are working with the departments to ensure the documentation is being attached to all purchases and retained electronically. Critical positions that were vacant within the department have been filled, which has helped alleviate some of these issues. The City is in the development phase of the purchasing policy and is actively working with a consultant on the policy. This policy will be partially implemented in Fiscal Year 2026. • Anticipated Completion Date: 6/30/2026

View Audit 376192

Finding 1165465 (2024-003)

Material Weakness 2024

City of Manteca

CA

Reporting

Finding #SA2024-003 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Fe...

Finding #SA2024-003 Compliance with Grant Reporting Deadlines Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: A-00216-01 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: Staff recognize that reporting requests have not been submitted timely and/or accurately in the past. Critical positions that were vacant within the department have been filled, which has helped alleviate some of these issues. Current staff understands the importance of accurate and timely drawdown requests. The City is in the development phase of the grant policy and is actively working with a consultant on the policy. This policy will be partially implemented in Fiscal Year 2026. Additionally, staff will be attending a Grant Management training in Fiscal Year 2026. • Anticipated Completion Date: 6/30/2026

View Audit 376192

Finding 1165464 (2024-002)

Material Weakness 2024

City of Manteca

CA

Finding #SA2024-002 Compliance with Grant Documentation Requirements Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control B...

Finding #SA2024-002 Compliance with Grant Documentation Requirements Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of Treasury Pass Through Entity: California State Water Resources Control Board Federal Award Identification Number: A-00216-01 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: City staff understands the importance of keeping all grant documentation and ensuring the grant guidelines are followed. The City is in the development phase of the grant policy and is actively working with a consultant on the policy. This policy will be partially implemented in Fiscal Year 2026. Additionally, staff will be attending a Grant Management training in Fiscal Year 2026. • Anticipated Completion Date: 6/30/2026

View Audit 376192

Finding 1165460 (2024-001)

Material Weakness 2024

City of Manteca

CA

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

Finding #SA2024-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00 • Name(s) of th...

Finding #SA2024-001 Cash Management and Accuracy of Federal Financial Reports Assistance Listing Number: 20.507 Assistance Listing Title: COVID-19 – Federal Transit Formula Grants Name of Federal Agency: Department of Transportation Federal Award Identification Number: CA-2022-083-00 • Name(s) of the contact person: Melissa Munoz, Interim Assistant Finance Director • Corrective Action Plan: Staff recognize that drawdown requests have not been submitted timely and/or accurately in the past. Critical positions that were vacant within the department have been filled, which has helped alleviate some of these issues. Current staff understands the importance of accurate and timely drawdown requests. The City is in the development phase of the grant policy and is actively working with a consultant on the policy. This policy will be partially implemented in Fiscal Year 2026. Additionally, staff will be attending a Grant Management training in Fiscal Year 2026. • Anticipated Completion Date: 06/30/2026

View Audit 376192

Finding 1165453 (2024-002)

Material Weakness 2024

The Township of Upper Darby

PA

Procurement, Suspension & Debarment § 200.213 § 200.303

Views of Responsible Officials and Planned Corrective Action: The Township has created a procedure to regularly check Sam.gov for suspension and debarment prior to issuing purchases orders or contracts and have it reviewed.

View Audit 376158

Finding 1165409 (2024-001)

Material Weakness 2024

Mother Lode Job Training Agency

CA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges dr...

Late Submission of the Single Audit - (Significant Deficiency) Management's Response: Management acknowledges the finding and concurs with the auditor’s recommendation. The delay in conducting the single audit and submitting the SF-SAC Data Collection Form was due to significant timing challenges driven by an extraordinary hardship: the complete turnover of the agency’s fiscal team during the audit period. This resulted in the loss of seasoned staff with deep institutional knowledge of complex WIOA fund accounting requirements, including the blending and braiding of more than 25 distinct funding sources—each with separate rules, timelines, and compliance obligations. Despite hiring experienced accounting professionals and bringing in expert support from other Workforce Development Boards, it was not feasible to finalize the financial statements and complete the audit within the original deadline. The agency has since been granted an extension by the EDD Compliance Review Office. In response, the agency has begun strengthening internal controls, establishing more detailed fiscal procedures, and implementing cross-training protocols to ensure continuity of financial reporting. These improvements are designed to protect the organization from future disruptions and ensure that Single Audit reporting packages and required data collection forms will be submitted to the Federal Audit Clearinghouse within required timelines moving forward. The Agency has since taken steps to strengthen internal controls over the financial reporting and audit process. Management is committed to ensuring that future single audit reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the required deadlines. Estimated Completion Date: March 31, 2026 Responsible Party: Dale L. Stone Controller, Mother Lode Job Training

View Audit 376076

Finding 1165408 (2024-005)

Material Weakness 2024

Solutions for Change, Inc.

CA

Matching / Level of Effort / Earmarking

Finding 2024-005 - Replacement Reserve Withdrawals – HOME Investment Partnership Program, Assistance Listing Number 14.239: Statement of Condition: Withdrawals in the amount of $19,240 were made by Solutions for Change from the replacement reserve account for the Projects acquired with HOME Investme...

Finding 2024-005 - Replacement Reserve Withdrawals – HOME Investment Partnership Program, Assistance Listing Number 14.239: Statement of Condition: Withdrawals in the amount of $19,240 were made by Solutions for Change from the replacement reserve account for the Projects acquired with HOME Investment Partnerships Program funds to cover operating cash flows needs during the year ended December 31, 2024. Criteria: According to the County of San Diego Department of Housing and Community Development (the “County”) Regulatory Agreement, disbursements from the replacement reserve accounts may only be made to fund Project expenses with the approval of the County Effect: Solutions for Change was not in compliance with the terms of the County Regulatory Agreement during the year and the replacement reserve had a deficient balance of $205,929 at December 31, 2024. Cause: Solutions for Change used funds from the replacement reserve account to cover operating cash flow needs. Recommendation: Replacement reserves should be repaid. Future withdrawals should be made with the approval of MHP. Management Response: Current management recognizes these withdrawals were made in error. Repayment of the reserves is planned to be funded through sale of the General Partner’s NSP properties, which will be in Q4 2026. A short-term loan may be necessary to fund the reserves prior to sale of the properties. Repayment may be sooner pending fundraising results. No future withdrawals which are not in compliance with the County Regulatory Agreement are planned. Action Taken: Current management is currently in discussion with the County of San Diego to meet the eligibility for loan forgiveness of the NSP properties.

View Audit 376068

Finding 1165407 (2024-002)

Material Weakness 2024

Cascade Columbia Fisheries Enhancement Group

WA

Reporting Subrecipient Monitoring

Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establi...

Management's Response: Management acknowledges the finding related to the late submission of the SF-425 report under ALN#15.517. The delay resulted from insufficient monitoring controls over grant reporting deadlines. Corrective actions include implementing a grant reporting tracking system, establishing clear responsibility for report preparation and submission, and requiring management review and documentation of submission dates. These measures are intended to ensure timely and accurate reporting going forward. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager

View Audit 376034

Finding 1165406 (2024-001)

Material Weakness 2024

Cascade Columbia Fisheries Enhancement Group

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assig...

Management's Response: Management acknowledges the finding. The delay in submitting the data collection form (SF-SAC) to the Federal Audit Clearinghouse was due to inadequate internal controls over monitoring federal filing deadlines. Management has implemented a formal compliance calendar and assigned responsibility for tracking and submitting Single Audit reporting requirements. Management will also perform periodic reviews to ensure future filings are submitted timely in accordance with Uniform Guidance. Estimated Completion Date: 01/01/2026 Responsible Party: Shelly Swanson, Finance Manager

View Audit 376034

Finding 1165365 (2024-004)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Significant Deficiency

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-004: The Company does not have effective internal controls or consistently follow the written policies and procedures over federal awards. CORRECTIVE ACTION: Alamo is seeking training and support to improve internal controls and policies and procedures for oversight of federal awards. The Board of Directors is providing oversight and researching recommendations to ensure adequate internal controls are functioning. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.

View Audit 375928

Finding 1165363 (2024-002)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Internal Control / Segregation of Duties Material Weakness Reporting

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-002: Inadequate internal controls for Alamo Corporate. CORRECTIVE ACTION: Alamo has hired consultants to help improve controls over financial reporting. Alamo currently has a Memorandum of Understanding with a non-profit corporation for a potential acquisition or merger who will provide expertise and guidance to improve controls and implement adequate policies and procedures.

View Audit 375928

Finding 1165349 (2024-001)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-001: Management Company’s internal control and procedures over financial reporting. CORRECTIVE ACTION: Alamo has hired an outside consultant to review the management company’s internal controls and policies and procedures.

View Audit 375928

Finding 1165335 (2024-003)

Material Weakness 2024

Alamo Area Mutual Housing Association

TX

Material Weakness Matching / Level of Effort / Earmarking

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding...

CORRECTIVE ACTION PLAN Name and Number of the Project: Alamo Area Mutual Housing Association Audit Firm: M Group, LLP Audit Period: The year ended December 31, 2024 Compliance Review A. COMMENTS ON FINDINGS AND RECOMMENDATIONS We concur with the findings and recommendations of our auditors regarding our noncompliance as cited in the accompanying Schedule of Findings and Questioned Costs. ACTIONS TAKEN: FINDING 2024-003: Passed through City of San Antonio Community Development Block Grant – Loan, Assistance Listing 14.218 CORRECTIVE ACTION: Alamo is working with City of San Antonio to make arrangements to pay $60,736. The Lender did not add additional interest or penalties.

View Audit 375928

Finding 1165307 (2024-004)

Material Weakness 2024

Murray County

MN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review th...

Finding Number: 2024-004 Finding Title: Special Tests and Provisions – Davis-Bacon Act Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: County staff will obtain and properly review the certified payrolls received from all contractors and subcontractors for compliance with the Davis‐Bacon Act and Title 29 U.S. Code of Federal Regulations Part 5 and ensure documentation exists to support monitoring of and compliance with this requirement. Anticipated Completion Date: January 1, 2025

View Audit 375877

Finding 1165306 (2024-003)

Material Weakness 2024

Murray County

MN

Procurement, Suspension & Debarment § 200.303

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that feder...

Finding Number: 2024-003 Finding Title: Federal Highway Project Sponsor Program: 20.205 Highway Planning and Construction Name of Contact Person Responsible for Corrective Action: Randy Groves, Highway Engineer Corrective Action Planned: Murray County follows a project checklist to ensure that federal and state rules and regulations are followed. The same list will be used when they are a sponsoring agent for a project. Anticipated Completion Date: November 1, 2025

View Audit 375877

Finding 1165304 (2024-003)

Material Weakness 2024

Winslow Village II INC

MA

Special Tests & Provisions HUD Housing Programs Significant Deficiency

2024-003 - SPECIAL TESTS AND PROVISIONS Auditee’s Response and Planned Corrective Action Post the 2023 audit it was determined that we would fund an internal reserve at the property level. The internal reserve was to be funded, and accounts were opened to reflect that however since the implementatio...

2024-003 - SPECIAL TESTS AND PROVISIONS Auditee’s Response and Planned Corrective Action Post the 2023 audit it was determined that we would fund an internal reserve at the property level. The internal reserve was to be funded, and accounts were opened to reflect that however since the implementation of the software conversion did not complete in a timely fashion it was not reflected in the 2024 transaction. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165303 (2024-002)

Material Weakness 2024

Winslow Village II INC

MA

Reporting Significant Deficiency Internal Control / Segregation of Duties

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Vil...

2024-002 - REPORTING Auditee’s Response and Planned Corrective Action Management, despite an unsuccessful software launch to a product that is better suited to support all aspects of the financial process, has made key changes (as noted above) to the internal financial control process of Winslow Village II Inc. Due to the unique nature of the circumstances that created the delay in reporting in a timely manner the situation is unlikely to be repeated. Planned Implementation Date of Corrective Action: In progress Person Responsible for Corrective Action: Marianne Correia, General Manager

View Audit 375855

Finding 1165277 (2024-005)

Material Weakness 2024

Ohio County Fiscal Court

KY

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.317 § 200.318 § 200.327

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to sa...

In our audit findings there was noted $555,000 in bids awarded were not properly advertised. There was an advertisement for a pre-bid meeting for the projects. The projects were the removal of blockages on Rough River with money received from NRCS for that purpose. The intention was for the ad to say the projects were open and that bids were to be received by a certain date. The ad was improperly ran but not intentionally. We will double check all items going to bid. If an item is sent by any department it will be double checked at the Judge Executive's office. If it originates here it will be double checked by the treasurer's office.

View Audit 375819

Finding 1165273 (2024-002)

Material Weakness 2024

Argus Community, INC

NY

Allowable Costs / Cost Principles § 200.430

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight r...

Corrective Action Planned: In July 2023, the Organization implemented ADP Work Force Now to systematically capture hours worked, the supervisor's approval and audit trail to reflect the work performed. Budget and Grants in conjunction with the program and Human Resources will implement a hindsight review of employee working hours with a certification by the employee and supervisor. Name(s) of Contact Person(s) Responsible for Corrective Action: Betsey Knapp, Director of Budgets and Contracts: Alvin Sinckler, Chief Financial Officer Anticipated Completion Date: November 15, 2025.

View Audit 375784

Finding 1165251 (2024-003)

Material Weakness 2024

Power 4 STL Inc

MO

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The ...

Cause of Finding: The Organization failed to submit a required, semi-annual grant report. This created a potential for non-compliance with federal reward terms. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy and timeliness, in providing grant reporting. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reporting. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to grant reporting. In addition, a Grant Reporting calendar has been implemented for all staff involved, as well as, an internal tracking system for grants, grant deadlines and reporting timelines. The Bookkeeper has implemented monthly check-ins with grant needs via the tracking too. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of grant reports via the calendar and tracking tool. Anticipated Date of Completion: Completed. Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165250 (2024-002)

Material Weakness 2024

Power 4 STL Inc

MO

Procurement, Suspension & Debarment

Cause of Finding: Several of the Organization’s Procurement files lacked documentation to support compliance with federal procurement standards. Action: The Executive Director and the Bookkeeper will work to maintain sufficient records to detail the history of procurement. The Procurement records wi...

Cause of Finding: Several of the Organization’s Procurement files lacked documentation to support compliance with federal procurement standards. Action: The Executive Director and the Bookkeeper will work to maintain sufficient records to detail the history of procurement. The Procurement records will include, the following; 1. Rationale of the method of Procurement, 2. Selection of contract type, 3. Contractor selection or rejection, 4. The basis for contract price. The Procurement Policy has been updated, to reflect federal procurement standards. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to the updated Procurement Policy. Both, the Executive Director and the Bookkeeper, agree to train staff on federally compliant procurement standards. A Standardized Vendor Checklist will be applied in the Procurement process. Anticipated Date of Completion: 12/01/2025 Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165249 (2024-001)

Material Weakness 2024

Power 4 STL Inc

MO

Cash Management

Cause of Finding: The Organization submitted reimbursement requests for expenses supported by invoices dated after the reimbursement date. The Organization misunderstood the timing requirements for reimbursement. Action: The Executive Director and the Bookkeeper will work to ensure increased accurac...

Cause of Finding: The Organization submitted reimbursement requests for expenses supported by invoices dated after the reimbursement date. The Organization misunderstood the timing requirements for reimbursement. Action: The Executive Director and the Bookkeeper will work to ensure increased accuracy in processing payments and reconciling the financial statements. The Executive Director and Bookkeeper, will both provide staff training and support to ensure they have the necessary knowledge and skill to effectively perform job functions with regards to reimbursements and cash management. The Executive Director has implemented and updated Internal Controls, in order to ensure proper processes are in place with regards to cash management. In addition, a Reimbursement Policy has been implemented, to ensure consistency of invoice management. The Internal Controls provide for three, separate points of contact, with regards to Cash Management. The Bookkeeper has implemented monthly account reconciliations and will continue to perform monthly reconciliations to ensure accurate reporting of invoices and any accounts receivable. The Bookkeeper will follow the recommended month-end and year-end closing procedures. Both, the Executive Director and the Bookkeeper, agree to confirm the proper timing of reimbursement requirements. Anticipated Date of Completion: Some items have been implemented, however the final date of completion will be 12/01/2025 Completed Responsible Party: Executive Director and Bookkeeper

View Audit 375704

Finding 1165213 (2024-001)

Material Weakness 2024

City of Sumter

SC

Reporting

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was det...

Management concurs with the auditor's finding. The omission of certain federal expenditures from the orginally issued Schedule of Expenditures of Federal Awards (SEFA) was identified by management while reconciling federal expenditures for fiscal year 2025 to previously reported balances. It was determined that the fiscal year 2024 SEFA did not fully capture all grant-related transactions recorded in the general ledger. The SEFA has been corrected and reissued to include all qualifying expenditures, and updated procedures have been implemented to strengthen controls over SEFA preparation. Specifically, the Finance Department has designated certain expenditure accounts to be used only in conjunction with grant related expenditures and implemented a new procedure to identify any grant related transactions not recorded to those specified accounts.

View Audit 375508

Finding 1165086 (2024-001)

Material Weakness 2024

Knox County District Board of Health

OH

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providin...

To ensure full compliance with prevailing wage requirements, the County will work with ADF to implement a corrective action plan focused on education, oversight, and accountability. This includes conducting regular audits of payroll records and job classifications to identify discrepancies, providing mandatory training for staff and contractors on wage determination and reporting procedures, and establishing a centralized compliance team to monitor ongoing projects. Certified payroll submissions will be reviewed for accuracy, and any violations will be promptly addressed through wage restitution and documentation updates. Clear communication channels will be maintained with subcontractors and employees to reinforce expectations and encourage reporting of concerns. This proactive approach will help safeguard workers’ rights and uphold regulatory standards.

View Audit 375306

Corrective Action Plans

Filters