Corrective Action Plans

Finding 1206074 (2024-001)

Material Weakness 2024

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

Finding 1205800 (2024-001)

Material Weakness 2024

Town of Akron

CO

Material Weakness Internal Control / Segregation of Duties

The Town has implemented a process whereas the Town Manager and Board of Trustees review all federal or state grant agreements to verify whether the grant agreement outlines a CFDA number in determining whether the funds are related to federal awards.

View Audit 397536

Finding 1205797 (2024-017)

Material Weakness 2024

City of Mission

TX

Cash Management Reporting Significant Deficiency

The City will implement formal review and approval process for reimbursement requests within grant management policy; and require documentation (signatures/dates) to evidence compliance. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman, Finance Director ...

The City will implement formal review and approval process for reimbursement requests within grant management policy; and require documentation (signatures/dates) to evidence compliance. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman, Finance Director Timeline to Complete: Estimated June 2026

View Audit 397522

Finding 1205796 (2024-016)

Material Weakness 2024

City of Mission

TX

Procurement, Suspension & Debarment

The City will integrate suspension and debarment verification into purchasing workflow; require verification prior to purchase order approval; and update procurement policy to clearly define compliance requirements and documentation standards. Responsible Officials: Michael Elizalde, Grants & Strate...

The City will integrate suspension and debarment verification into purchasing workflow; require verification prior to purchase order approval; and update procurement policy to clearly define compliance requirements and documentation standards. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Crissy Cantu, Purchasing Manager Timeline to Complete: Estimated June 2026.

View Audit 397522

Finding 1205794 (2024-019)

Material Weakness 2024

City of Mission

TX

Equipment & Real Property Management Procurement, Suspension & Debarment Significant Deficiency

The City will incorporate verification of grant-funded assets into year-end closing process; require asset reconciliation between Finance Department, Grants Department, and Funding Agency asset records (if provided); and maintain item-level tracking of grant-funded assets. Responsible Officials: Mic...

The City will incorporate verification of grant-funded assets into year-end closing process; require asset reconciliation between Finance Department, Grants Department, and Funding Agency asset records (if provided); and maintain item-level tracking of grant-funded assets. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director / Vidal Roman Finance Director Timeline to Complete: Estimated December 2026

View Audit 397522

Finding 1205793 (2024-018)

Material Weakness 2024

City of Mission

TX

Eligibility Reporting Significant Deficiency

The City will establish centralized grant deadline calendar and grant compliance checklist for all programs; assign all grant monitoring responsibility to Grants Department; and incorporate compliance requirements into formal grant management policy. Responsible Officials: Michael Elizalde, Grants &...

The City will establish centralized grant deadline calendar and grant compliance checklist for all programs; assign all grant monitoring responsibility to Grants Department; and incorporate compliance requirements into formal grant management policy. Responsible Officials: Michael Elizalde, Grants & Strategic Initiatives Director Timeline to Complete: Estimated June 2026.

View Audit 397522

Finding 1205774 (2024-003)

Material Weakness 2024

City of Chickasha, Oklahoma

OK

Procurement, Suspension & Debarment Eligibility Reporting § 200.512

Views of Responsive Officials of Auditee: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financ...

Views of Responsive Officials of Auditee: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financial staff positions, which impacted continuity and the timely completion of audit-related activities. At the same time, management would like to highlight the significant progress that has been made in addressing this issue. Over the past six months, the City has successfully completed two fiscal year audits, representing meaningful advancement toward eliminating the audit backlog. Management is committed to continuing this progress and has established a plan to return to full compliance with reporting deadlines. The City anticipates being fully current beginning with the FY-2027 audit cycle and will continue implementing process improvements and ensuring staffing stability to support timely audit completion. Management understands the importance of timely reporting, particularly as it relates to maintaining eligibility for federal funding and will prioritize adherence to all applicable deadlines moving forward.

View Audit 397519

Finding 1205772 (2024-004)

Material Weakness 2024

Midwest Organic Association Inc

WI

Reporting

Agency: U.S. Department of Agriculture Responsible Person, Title: Cori Skolaski, ED Completion date: 2026 Agency Response: Concur Corrective Action Plan: The Association will file reports timely for the year ended December 31, 2025 and any future years.

View Audit 397509

Finding 1205763 (2024-002)

Material Weakness 2024

Missoula County

MT

Reporting

Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Ac...

Corrective Action Plan In the audit schedule of findings for the year ended June 30, 2024, the auditors identified the following item in the financial statements. The County’s corrective action plan for this item is addressed below. Finding 2024-001 – Internal Control Over Financial Reporting and Account Adjustments including the Schedule of Expenditures of Federal Awards Missoula County will begin with FY25 year-end financial reporting to provide additional training to all staff related to Financial Statement reporting. Due to staffing issues, an accounting firm will continue to support Missoula County staff in meeting deadlines with accurate information. A thorough review of all practices, policies and procedures will continue over the next fiscal year to ensure key control activities are in place. Each staff person involved with Financial Reporting will be trained on the key control activities and their importance. This information has been used in implementing a new Financial Software application which allows for business process workflows to aid departments in completing financial transactions accurately. The business process workflows include appropriate internal controls and review steps to ensure accuracy of entries. In addition, a new process for tracking monthly, quarterly and year end adjustments will be implemented. This process includes a second individual to review the year end reports for completeness, adherence to GAAP and monitoring of information reported on the Schedule of Expenditures of Federal Awards. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026 Finding 2024-002 – U.S. Department of Treasury COVID 19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)-ALN 21.027 Reporting Missoula County has implemented a dual control process over CSLFRF reporting. Prior to quarterly reporting, the accountant in finance will review all expenditures related to obligated ARPA programs and reconcile this activity with each department expenditures. At the end of the quarter, after all months have closed and prior to Treasury reporting, an additional review of prior quarter activity will occur to ensure any reclassification journals have been noted to ensure prior quarter reports can be updated. Contact Person Responsible for Corrective Action: Michelle Denman, Financial Services Director Anticipated Completion Date of the Corrective Action: June 30, 2026

View Audit 397500

Corrective Action Plans

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