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Corrective Action Plans

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Finding 1163279 (2024-005)
Material Weakness 2024
Alameda Point Collaborative
CA
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
1-Develop a reconciliation process for excess cash reserves to ensure compliance with loan agreements 2-Implement procedures to obtain and maintain documentation for qualifying low-income housing individuals. 3-Train staff on compliance requirements for loan agreements and reconciliation processes.
1-Develop a reconciliation process for excess cash reserves to ensure compliance with loan agreements 2-Implement procedures to obtain and maintain documentation for qualifying low-income housing individuals. 3-Train staff on compliance requirements for loan agreements and reconciliation processes.
View Audit 372806
Finding 1163275 (2024-002)
Material Weakness 2024
Youthcare
WA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the ...
Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned:  Develop a contract expenditure compliance review process created with final review and approval by Finance Director. Anticipated completion date: Fixed January 1, 2025
View Audit 372803
Finding 1163270 (2024-002)
Material Weakness 2024
Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments
KY
Questioned Costs
Management will make sure the audited financial statements are filed into the REAC system 90 days after the fiscal year-end in future years.
Management will make sure the audited financial statements are filed into the REAC system 90 days after the fiscal year-end in future years.
View Audit 372786 Questioned Costs: $1
Finding 1163269 (2024-001)
Material Weakness 2024
Wingo Elderly Housing Corporation D/b/a Locust Ridge Apartments
KY
Questioned Costs Cash Management HUD Housing Programs
Management will deposit required amounts.
Management will deposit required amounts.
View Audit 372786 Questioned Costs: $1
Finding 1163268 (2024-003)
Material Weakness 2024
Middle Georgia Community Action Agency, Inc.
GA
THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.
THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.
View Audit 372782
Finding 1163267 (2024-002)
Material Weakness 2024
Middle Georgia Community Action Agency, Inc.
GA
THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.
THE AGENCY AGREES WITH THE FINDING AND IS IN THE PROCESS OF PROVIDING ADDITIONAL TRAINING FOR THE PROGRAM STAFF.
View Audit 372782
Finding 1163241 (2024-002)
Material Weakness 2024
East Valley Community Health Center, Inc.
CA
Special Tests & Provisions
Management agrees with the finding that sliding fee discounts must be applied consistently and in accordance with our approved policy. We are committed to ensuring access to care while maintaining compliance with HRSA program requirements. Planned Corrective Actions: To strengthen compliance with ou...
Management agrees with the finding that sliding fee discounts must be applied consistently and in accordance with our approved policy. We are committed to ensuring access to care while maintaining compliance with HRSA program requirements. Planned Corrective Actions: To strengthen compliance with our sliding fee discount policy, East Valley Community Health Center has implemented several corrective measures. Re-training for intake and billing staff began in April 2025 and is ongoing as part of our quarterly training cycle, In addition, we are currently reviewing our sliding fee discount policy and procedures to ensure they are clear, consistently applied, and aligned with HRSA guidance and the Health Center Program Compliance Manual. Monthly audits of patient encounters involving sliding fee adjustments began in October 2024 by the billing department and are now a permanent component of our internal compliance process. Audit results are reviewed by the Revenue Cycle Manager and shared with Clinic Managers, Front Office Leads, and Senior Leadership to ensure accountability and prompt corrective action when needed. The CFO is responsible for overseeing these processes and ensuring that all compliance measures are implemented effectively.
View Audit 372749
Finding 1163234 (2024-002)
Material Weakness 2024
Benton Franklin Community Action Committee
WA
Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs
BFCAC made a change in personnel during 2024. Subsequently, BFCAC has emphasized the need to maintain supporting documentation for all charges, including changes to timesheets, and supporting documentation for manual adjustments. The Executive Director and the Finance Manager are responsible for thi...
BFCAC made a change in personnel during 2024. Subsequently, BFCAC has emphasized the need to maintain supporting documentation for all charges, including changes to timesheets, and supporting documentation for manual adjustments. The Executive Director and the Finance Manager are responsible for this corrective action.
View Audit 372721 Questioned Costs: $1
Finding 1163222 (2024-007)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Allowable Costs / Cost Principles
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization follow policies and procedures put in place in regard to the approval of cash disbursements. Explanation of disagreement with audit fin...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization follow policies and procedures put in place in regard to the approval of cash disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has implemented policies and provided additional training to new staff to ensure compliance. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163221 (2024-006)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.945 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Exp...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.945 Recommendation: We recommend that the Organization implements policies and procedures to perform subrecipient monitoring and that monitoring is formally documented and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We will implement policies and procedures to implement subrecipient monitoring. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31. 2025.
View Audit 372710
Finding 1163220 (2024-005)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Reporting § 200.329
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagre...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has developed and is in the process of implementing a tracking system for compliance deadlines, including report submissions. Name of the contact person responsible for corrective action: Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163219 (2024-004)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create proper policies and procedures to ensure indirect costs are properly calculated and tracked. Explanation of disagreement with au...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create proper policies and procedures to ensure indirect costs are properly calculated and tracked. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has developed a procedure as well as hired additional staff to correctly track, calculate, and review indirect costs. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163218 (2024-003)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Special Tests & Provisions
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization’s procurement policy is followed and that procurement procedures are documented, reviewed and approved. Explanation of disagreemen...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization’s procurement policy is followed and that procurement procedures are documented, reviewed and approved. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We are reviewing our current policies and procedures in these areas to determine if any changes should be implemented. Greater Health Now has increased trainings for staff members in terms of the documentation required to purchase goods and services with grant funds. Furthermore, to strengthen our oversight of sole-source contracts awarded with program and non-program funds, we will introduce stringent measures requiring thorough documentation of the vendor’s or contractor’s qualifications. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163217 (2024-002)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Subrecipient Monitoring § 200.305
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request ...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend that the Organization implement policies and procedures to ensure subrecipients are paid within 30 days of when the billing is received. If the request is believed to be improper, support for the delay in payment should be maintained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have established a process to review and track accounts payable, including monthly reviews of outstanding bills, partner invoices, and partner compliance. Furthermore, we have added additional accounting staff focused on disbursements for subrecipients involved in federal grant programs. Finally, we have a process in place to document the receipt of partner invoices submitted to GHN for payment as well as a record of payment approval and/or revisions necessary. Names of the contact persons responsible for corrective action: Jan Warren, Director of Finance & Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163215 (2024-001)
Material Weakness 2024
New Jersey Coalition for Inclusive Education
NJ
§ 200.512
Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
View Audit 372705
Finding 1163192 (2024-001)
Material Weakness 2024
City of Clarksville Gas & Water
TN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025
View Audit 372690
Finding 1163170 (2024-001)
Material Weakness 2024
Purdy R-II School District
MO
Internal Control / Segregation of Duties HUD Housing Programs
CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis...
CORRECTIVE ACTION PLAN August 13, 2024 U.S. DEPARTMENT OF EDUCATION U.S. DEPT. OF AGRICULTURE Purdy School District R-II respectfully submits the following corrective action plan for the year ended June 30, 2024. Contact information for the individual responsible for the corrective action: Dr Travis Graham, Superintendent Purdy School District R-II 201 Gabby Gibbons Dr Purdy, MO 65734 (417) 442-3215 Independent Public Accounting Firm: The CPA Group, PC, 217 4th Street, Monett, MO 65708 Audit Period: Year ended June 30, 2024 The findings from the June 30, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT Material Weakness – Internal Control over Financial Reporting - Segregation of duties Finding 2024-001 Recommendation: We realize Because of limited resources and personnel, management may not be able to achieve a proper segregation of duties; however, our professional standards require that we bring this lack of segregation of duties to your attention in this report. Action Taken: The limited number of available personnel prohibits segregation of incompatible duties and the District does not have the resources to hire additional accounting personnel. Completion Date: Not applicable Sincerely, Dr Travis Graham, Superintendent Purdy School District R-II
View Audit 372681
Finding 1163134 (2024-001)
Material Weakness 2024
Dyersville Events, Inc.
IA
As documented in our response to the auditor's com­ment, we plan to monitor and segregate duties as efficiently as possible.
As documented in our response to the auditor's com­ment, we plan to monitor and segregate duties as efficiently as possible.
View Audit 372675
Finding 1163133 (2024-002)
Material Weakness 2024
Share Food Program, In.c
PA
Material Weakness Reporting
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
View Audit 372674
Finding 1163121 (2024-001)
Material Weakness 2024
Share Food Program, In.c
PA
Reporting § 200.510
Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely...
Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.
View Audit 372674
Finding 1163090 (2024-002)
Material Weakness 2024
PROJECT EXPEDITE JUSTICE
HI
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327
Management accepts the recommendation and will ensure compliance with the procurement standards in 2 CFR §§ 200.318–200.327 for all federally funded purchases by either conducting a competitive bidding process or documenting and obtaining approval for a sole source procurement as allowed under 2CFR ...
Management accepts the recommendation and will ensure compliance with the procurement standards in 2 CFR §§ 200.318–200.327 for all federally funded purchases by either conducting a competitive bidding process or documenting and obtaining approval for a sole source procurement as allowed under 2CFR §200.320(c)
View Audit 372665
Finding 1163082 (2024-002)
Material Weakness 2024
RealOptions
CA
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person:...
Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person: Leah Gaul, Director of Operations and Human Resources Proposed Completion Date: December 31, 2025
View Audit 372652
Finding 1163077 (2024-003)
Material Weakness 2024
Dayton School District #8
OR
Reporting Subrecipient Monitoring § 200.508 § 200.510
Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Depa...
Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Department of Education Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit on an untimely basis, and with values that were not reconciled with the general ledger. Cause: The District staff had insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Errors in recording and reporting of revenues and expenditures of federal awards may not be detected and/or corrected. Because the Auditee’s SEFA that was presented for audit was completed incorrectly, and not reconciled to the general ledger, the SEFA was materially misstated, prior to auditor's correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following:  SEFA was originally presented for auditors with incorrect information.  SEFA was not presented for auditors on a timely basis.  No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFA reports. Planned Implementation Date: August 1, 2025 Responsible Person: Director of Business Services, Yamhill County School District No. 8
View Audit 372646
Finding 1163071 (2024-001)
Material Weakness 2024
Epic - Every Person Influences Children, Inc.
NY
Reporting
Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal ...
Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal Audit Clearinghouse immediately upon identifying the compliance deficiency. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis and ensure it complies with any updates to the Uniform Guidance in the future.
View Audit 372642
Finding 1163070 (2024-006)
Material Weakness 2024
Productive Alternatives, Inc.
MN
Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit findin...
Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure there are proper segregation of duties regarding the cash drawdown process. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026
View Audit 372641
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