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Corrective Action Plans

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Finding 1206239 (2024-002)
Material Weakness 2024
Ramsey County
MN
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403
Finding Number: 2024-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Acti...
Finding Number: 2024-002 Finding Title: Activities Allowed or Unallowed and Allowable Costs/Cost Principles Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Daniel Rahkola, Division Director Finance Corrective Action Planned: The County will review program-related costs to ensure compliance with applicable grant requirements and to confirm that all costs are allowable, allocable, and properly supported. Supporting documentation must sufficiently demonstrate the allowability of each cost. This review will include the following: • Submitted payroll reports that detail individual hours worked, descriptions of work performed, and a clear link between the work performed and allowable grant program activities. • General ledger reports that support each cost and clearly document the relationship between the expenditure and allowable grant program expenses. Anticipated Completion Date: June 30, 2026
View Audit 398206
Finding 1206234 (2024-003)
Material Weakness 2024
City of Wilkes-Barre, Pennsylvania
PA
Reporting Special Tests & Provisions
The City plans to have information ready for the auditors to get 2025 done in a reasonable time frame. This finding will likely carry to 2025 but between staffing and priorities, the City hopes to have clear this finding following its December 31, 2025 audit.
The City plans to have information ready for the auditors to get 2025 done in a reasonable time frame. This finding will likely carry to 2025 but between staffing and priorities, the City hopes to have clear this finding following its December 31, 2025 audit.
View Audit 398198
Finding 1206153 (2024-004)
Material Weakness 2024
Town of Flora
IN
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Pamela J. Beck Flora Clerk-Treasurer Contact Phone Number and Email Address: 574-967-4844 clerktreasurer@townofflora.org Views of Responsible O...
FINDING 2024-004 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Pamela J. Beck Flora Clerk-Treasurer Contact Phone Number and Email Address: 574-967-4844 clerktreasurer@townofflora.org Views of Responsible Officials: Option 1: “We concur with the finding.” . Description of Corrective Action Plan: Follow internal controls to obtain a second internal signature for Federal reports. Anticipated Completion Date: 12-1-2025
View Audit 398141
Finding 1206152 (2024-003)
Material Weakness 2024
Town of Flora
IN
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Pamela J Beck- Flora Clerk-Treasurer Contact Phone Number and Email Address: 574-967-4844 clerktreasurer@townofflora.org Views o...
FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Pamela J Beck- Flora Clerk-Treasurer Contact Phone Number and Email Address: 574-967-4844 clerktreasurer@townofflora.org Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: I will going forward use the verification of the System for Award management Excluded parties List System or include appropriate provisions in the contract. Anticipated Completion Date: Effective 12/2/2025, I will verify, as needed, to make sure vendors have not been suspended or disbarred via the SAM EPLS database.
View Audit 398141
Finding 1206117 (2024-002)
Material Weakness 2024
City of Agawam
MA
Internal Control / Segregation of Duties Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN The City of Agawam, Massachusetts respectfully submits the following corrective action plan for the year ended June 30. 2024. Audit period: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The ...
CORRECTIVE ACTION PLAN The City of Agawam, Massachusetts respectfully submits the following corrective action plan for the year ended June 30. 2024. Audit period: July 1, 2023 through June 30, 2024 The finding from the June 30, 2024, schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Audit Finding Reference: 2024-002 Reporting to the Federal Government – Significant Deficiency Views of responsible officials: The City agrees with the recommendation to implement procedures to ensure that the eligible expenditures reported on the Project and Expenditure (P&E) report include all eligible costs in the reporting period. The City will implement the proper segregation of duties by including an independent review of the P&E report prior to submitting the report. Planned Implementation Date of Corrective Action: The City plans to implement recommendations for the next P&E report filing. Official Responsible for Implementing Corrective Action: Cheryl St. John Town Auditor
View Audit 398086
Finding 1206107 (2024-002)
Material Weakness 2024
Bowling Green Warren County Regional AIR
KY
Reporting § 200.512
March 6, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2024. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fisca...
March 6, 2026 - Bowling Green – Warren County Regional Airport Board respectfully submits the following corrective action plan for the year end June 30, 2024. Name and address of independent public accounting firm: Kirby & Moore, LLP, 1020 College Street, Bowling Green, Kentucky. Audit period: Fiscal year ending 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: 2024-001 Material Weakness: Adjusting Journal Entries. Recommendation: The accounts of the organization should be reviewed each reporting period to ensure balances are reported in accordance with accrual basis accounting principles generally accepted in the United States of America (U.S. GAAP). Action Taken: Airport management will ensure accounts are reviewed each reporting period to ensure balances are reported in accordance with U.S. GAAP. FINDINGS – FEDERAL AWARD PROGRAM AUDIT: DEPARTMENT OF TRANSPORTATION - 2024-002 Airport Improvement Program – 20.106. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Action Taken: Airport management will ensure the data collection form is submitted to the FAC timely. If the Federal Aviation Administration has questions regarding this plan, please call Susan Harmon at 270-842-1101.
View Audit 398076
Finding 1206105 (2024-001)
Material Weakness 2024
Delaware Academy of Medicine, Inc.
DE
Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance
The Academy learned of deficiencies pertaining to allowable indirect costs during the 2024 calendar year, at which time, after consultation with the funder, changes were made to the policies for calculation of indirect costs for the grant.
The Academy learned of deficiencies pertaining to allowable indirect costs during the 2024 calendar year, at which time, after consultation with the funder, changes were made to the policies for calculation of indirect costs for the grant.
View Audit 398057
Finding 1206075 (2024-002)
Material Weakness 2024
Burlington-Alamance Airport Authority
NC
Corrective Action: The CEO will review the budget to actual more closely to make any adjustments necessary. Proposed Completion Date: The Board is remaining involved by providing authorization and monitoring controls on a regular and timely basis.
Corrective Action: The CEO will review the budget to actual more closely to make any adjustments necessary. Proposed Completion Date: The Board is remaining involved by providing authorization and monitoring controls on a regular and timely basis.
View Audit 397984
Finding 1206074 (2024-001)
Material Weakness 2024
Burlington-Alamance Airport Authority
NC
Internal Control / Segregation of Duties
Corrective Action: The duties will be separated as much as possible and alternative controls will continue to be used to compensate for lack of separation. The governing board has become more involved in providing some of these controls. Proposed Completion Date: The Board is remaining involved by p...
Corrective Action: The duties will be separated as much as possible and alternative controls will continue to be used to compensate for lack of separation. The governing board has become more involved in providing some of these controls. Proposed Completion Date: The Board is remaining involved by providing authorization and monitoring controls on a regular and timely basis.
View Audit 397984
Finding 1206066 (2024-003)
Material Weakness 2024
Boulder City Hospital, Inc.
NV
Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303
Finding 2024-003 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently f...
Finding 2024-003 Federal Agency Name: U.S. Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants, Community Facilities Loans and Grants Compliance Requirement: Special Tests and Provisions Finding Summary: The Hospital did not sufficiently fund their reserve account. As of December 31, 2024, the Hospital should have USDA debt reserves at least equal to $459,326. Responsible Individuals: Doug B. Lewis, Chief Financial Officer Corrective Action Plan: Management will review the reserve account requirements and ensure appropriate contributions are made during the fiscal year.
View Audit 397947
Finding 1206060 (2024-003)
Material Weakness 2024
City of Menomonie
WI
Procurement, Suspension & Debarment Reporting § 200.512
Finding 2024-003: Late Submission Corrective Action: The City of Menomonie is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Persons Responsible: Eric Atkinson Anticipated Co...
Finding 2024-003: Late Submission Corrective Action: The City of Menomonie is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end. Persons Responsible: Eric Atkinson Anticipated Completion Date: Ongoing
View Audit 397944
Finding 1205908 (2024-007)
Material Weakness 2024
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Subrecipient Monitoring Reporting Significant Deficiency § 200.334
The Corporation will take the following corrective actions: • Compliance Calendar Implementation - Develop a formal compliance calendar including all Uniform Guidance reporting deadlines. • Designated Reporting Oversight - Assign a responsible management-level individual to monitor timely submission...
The Corporation will take the following corrective actions: • Compliance Calendar Implementation - Develop a formal compliance calendar including all Uniform Guidance reporting deadlines. • Designated Reporting Oversight - Assign a responsible management-level individual to monitor timely submission of federal reporting requirements. • Financial Close Acceleration - Improve internal financial close timelines to meet audit deadlines. • Monitoring and Reporting - Provide periodic updates to executive management regarding compliance status. • Staffing Structure Enhancement – Continue strengthening the finance and budget department structure to improve compliance. Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2026
View Audit 397711
Finding 1205907 (2024-006)
Material Weakness 2024
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.334
Corrective Action Plan • Policies and Procedures Reinforcement – Review and reinforce procurement policies to ensure all purchases are supported by approved requisitions and required quotations. • Documentation Retention Controls - Implement controls to ensure all procurement documentation is proper...
Corrective Action Plan • Policies and Procedures Reinforcement – Review and reinforce procurement policies to ensure all purchases are supported by approved requisitions and required quotations. • Documentation Retention Controls - Implement controls to ensure all procurement documentation is properly filed and retrievable. • Staff Training and Development – Provide training on procurement requirements under uniform guidance. This training will focus on compliance with policies and procedures and emphasize the importance of require documentation for each process and best practices. • Monitoring and Compliance Review - Establish periodic internal review procedures to ensure adherence to procurement policies. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date June 30, 2025
View Audit 397711
Finding 1205906 (2024-005)
Material Weakness 2024
Cardiovascular Center Corporation of Puerto Rico and the Caribbean
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.512
Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefo...
Corrective Action Plan The Corporation will take the following corrective actions: • Financial Close Acceleration – The Corporation is aligning its accounting closing expectations for the issuance of its financial statements according to the Secretary of the Department of Treasury deadlines. Therefore, the accounting close processes are being improved in order to be completed by September of each fiscal year and issue the Single Audit on or before March 31 of the following fiscal year (nine months after each year end). • Compliance Calendar Implementation – Develop a formal compliance calendar to close its accounting books on September 30 and issuing the financial statements by March 31. Name of the contact person responsible for corrective action plan Jesús A. Rodríguez Avilés – Financial Planning and Analysis Director Anticipated Completion date March 31, 2027
View Audit 397711
Finding 1205859 (2024-003)
Material Weakness 2024
Juneau Housing First Collaborative
AK
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Special Tests & Provisions § 200.326
2024-003 – Significant Deficiency in Internal Control over Compliance and Other Matters – Special Tests and Provisions Name of Contact Person: Mariya Lovishchuk, Development Director Corrective Action: This was a clerical error issue. Davis Bacon Wages were paid throughout the entire project and cer...
2024-003 – Significant Deficiency in Internal Control over Compliance and Other Matters – Special Tests and Provisions Name of Contact Person: Mariya Lovishchuk, Development Director Corrective Action: This was a clerical error issue. Davis Bacon Wages were paid throughout the entire project and certified payroll was provided. However, the original construction contract did not include the correct prevailing wage language. Prevailing wages requirement was discussed and agreed upon prior to issuance of contract, but wrong language was inserted by mistake. Upon discovery of the wrong language, contract amendment was immediately issued to rectify. Proposed Completion Date: Already complete
View Audit 397618
Finding 1205854 (2024-003)
Material Weakness 2024
Alaska Native Women's Resource Center
AK
Cash Management § 200.305
MANAGEMENT WILL ENSURE THAT ALL FUTURE GRANT DRAWDOWNS ARE RETAINED IN THE BANK UNTIL SPENT ON ALLOWABLE GRANT EXPENSES.
MANAGEMENT WILL ENSURE THAT ALL FUTURE GRANT DRAWDOWNS ARE RETAINED IN THE BANK UNTIL SPENT ON ALLOWABLE GRANT EXPENSES.
View Audit 397597
Finding 1205853 (2024-002)
Material Weakness 2024
Alaska Native Women's Resource Center
AK
§ 200.512
MANAGEMENT WILL ENSURE THAT FUTURE AUDITS ARE COMPLETED TIMELY.
MANAGEMENT WILL ENSURE THAT FUTURE AUDITS ARE COMPLETED TIMELY.
View Audit 397597
Finding 1205815 (2024-008)
Material Weakness 2024
City of Tower, Minnesota
MN
Cash Management
There is now a new Clerk/Treasurer in place who is aware of the federal reimbursement requirements and will not allow reimbursement requests be made prior to the vendor receiving payment.
There is now a new Clerk/Treasurer in place who is aware of the federal reimbursement requirements and will not allow reimbursement requests be made prior to the vendor receiving payment.
View Audit 397558
Finding 1205814 (2024-007)
Material Weakness 2024
City of Tower, Minnesota
MN
Reporting
There is now a new Clerk/Treasurer in place who is aware of the federal award tracking requirements and will keep a current listing of federal award information.
There is now a new Clerk/Treasurer in place who is aware of the federal award tracking requirements and will keep a current listing of federal award information.
View Audit 397558
Finding 1205813 (2024-006)
Material Weakness 2024
City of Tower, Minnesota
MN
Management will better plan construction projects and secure alternate funding to ensure cash flows sufficient to fulfill compliance requirements.
Management will better plan construction projects and secure alternate funding to ensure cash flows sufficient to fulfill compliance requirements.
View Audit 397558
Finding 1205812 (2024-005)
Material Weakness 2024
City of Tower, Minnesota
MN
Procurement, Suspension & Debarment
Management will ensure purchases and construction projects are made in compliance with Minnesota Statute Sec 471.345.
Management will ensure purchases and construction projects are made in compliance with Minnesota Statute Sec 471.345.
View Audit 397558
Finding 1205811 (2024-004)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
Management will research and clean up the old outstanding items, create a new general ledger account and reconcile all accounts on a monthly basis.
Management will research and clean up the old outstanding items, create a new general ledger account and reconcile all accounts on a monthly basis.
View Audit 397558
Finding 1205810 (2024-003)
Material Weakness 2024
City of Tower, Minnesota
MN
Reporting Internal Control / Segregation of Duties
Management will evaluate the cost benefit of making cash to accrual adjusting entries on an annual basis.
Management will evaluate the cost benefit of making cash to accrual adjusting entries on an annual basis.
View Audit 397558
Finding 1205809 (2024-002)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
Management is aware of the finding and has concluded that it is not economically feasible to correct this finding. Management will rely on oversight by the Mayor and City Council to monitor this condition.
Management is aware of the finding and has concluded that it is not economically feasible to correct this finding. Management will rely on oversight by the Mayor and City Council to monitor this condition.
View Audit 397558
Finding 1205808 (2024-001)
Material Weakness 2024
City of Tower, Minnesota
MN
Internal Control / Segregation of Duties
For now, the City accepts the degree of risk associated with this condition and thoroughly reviews a draft of the financial statements, footnote disclosures, and supplementary information prior to issuance. Management will engage the audit firm to prepare drafts of its annual financial statements an...
For now, the City accepts the degree of risk associated with this condition and thoroughly reviews a draft of the financial statements, footnote disclosures, and supplementary information prior to issuance. Management will engage the audit firm to prepare drafts of its annual financial statements and related footnote disclosures in accordance with the regulatory basis of accounting.
View Audit 397558
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