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Corrective Action Plans

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Finding 1186590 (2024-002)
Material Weakness 2024
Camcare Health Corporation
NJ
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding Number 2024-002 Planned Corrective Action: CAMcare has implemented enhanced controls over the financial screening and sliding fee discount application process to ensure compliance with 42 CFR §56.303(g)(2). Prior to the application of any sliding fee discount, financial screening staff are n...
Finding Number 2024-002 Planned Corrective Action: CAMcare has implemented enhanced controls over the financial screening and sliding fee discount application process to ensure compliance with 42 CFR §56.303(g)(2). Prior to the application of any sliding fee discount, financial screening staff are now required to verify that the patient’s application rating (based on income and family size) aligns with the corresponding Federal Poverty Level (FPL) category and discount level configured within the Epic system. Discounts will not be applied unless this validation is completed. To address inconsistencies identified during the audit period, CAMcare has formalized procedures requiring that all updates to the sliding fee discount schedule, including changes to FPL thresholds or discount percentages, are communicated to registration, financial screening, and billing staff prior to implementation. Additionally, system-level updates within Epic must be validated by designated personnel to ensure that the updated fee schedule is accurately reflected before being used in patient billing. Supervisory review controls have also been strengthened. Financial screening supervisors will perform monthly spot checks of a defined sample of patient accounts to verify that sliding fee discounts have been applied correctly and are supported by complete and accurate patient application data. Any discrepancies identified will be documented, corrected, and escalated for follow-up training or process improvement as necessary. In addition, CAMcare will reinforce staff training on financial screening policies and procedures on a periodic basis and maintain documentation of completed training. Management will monitor compliance through ongoing supervisory review and periodic evaluation of screening and billing accuracy to ensure adherence to established policies. These corrective actions are designed to strengthen internal controls over financial screening and billing processes, ensure accurate application of sliding fee discounts, and reduce the risk of noncompliance in future reporting periods. Anticipated Completion Date: January 1st, 2025, with ongoing monthly monitoring and periodic training. Responsible Contact Persons: Eshan Singh, Vice President of Finance, Analytics & Technology
View Audit 394296
Finding 1182800 (2024-002)
Material Weakness 2024
Municipality of Comerio
PR
HUD Housing Programs § 200.327 § 200.328
The Municipality of Comerío made a contract with an auditing firm to work on the reports and submission of the FASS-PH financial report compliance for the years in which the reports were not submitted. Furthermore, instructions were given for the HUD Coordinator to monitor the delivery of reports by...
The Municipality of Comerío made a contract with an auditing firm to work on the reports and submission of the FASS-PH financial report compliance for the years in which the reports were not submitted. Furthermore, instructions were given for the HUD Coordinator to monitor the delivery of reports by the contracted auditing firm and to ensure that the contract for this service is finalized.
View Audit 394202
Finding 1182414 (2024-001)
Material Weakness 2024
COMMITTEE ON TEMPORARY SHELTER, INC.
VT
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
Finding type: Significant deficiency
Finding type: Significant deficiency
View Audit 393826
Finding 1182414 (2024-001)
Material Weakness 2024
COMMITTEE ON TEMPORARY SHELTER, INC.
VT
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
Federal awards: 14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants
Federal awards: 14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants
View Audit 393826
Finding 1182414 (2024-001)
Material Weakness 2024
COMMITTEE ON TEMPORARY SHELTER, INC.
VT
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance.
Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance.
View Audit 393826
Finding 1182414 (2024-001)
Material Weakness 2024
COMMITTEE ON TEMPORARY SHELTER, INC.
VT
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
Condition: The Organization did not submit the reporting package by the required submission date for the year ended September 30, 2024.
Condition: The Organization did not submit the reporting package by the required submission date for the year ended September 30, 2024.
View Audit 393826
Finding 1182414 (2024-001)
Material Weakness 2024
COMMITTEE ON TEMPORARY SHELTER, INC.
VT
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
Management, in conjunction with COTS's outsourced accounting team, has implemented enhanced grant review procedures to ensure all funding agreements are evaluated for federal characteristics when awards are received and again prior to fiscal year-end close. Going forward, COTS's outsourced accountin...
Management, in conjunction with COTS's outsourced accounting team, has implemented enhanced grant review procedures to ensure all funding agreements are evaluated for federal characteristics when awards are received and again prior to fiscal year-end close. Going forward, COTS's outsourced accounting team will maintain a complete grant inventory, document the federal/nonfederal determination for each award, and review all new and existing grant agreements before year-end to confirm whether Single Audit reporting requirements apply. Management believes these procedures will help ensure timely identification of federal awards and timely submission of future audit reporting packages.
View Audit 393826
Finding 1182359 (2024-002)
Material Weakness 2024
Village of Vinton, Texas
TX
Reporting § 200.512
2024-002 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addit...
2024-002 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addition, due to the late issuance of the 2024 fiscal year audit, the submission deadline for FY 2024 of June 30, 2025 has passed and as such, the Village did not meet the submission deadline. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2025 is submitted at the completion of the audit. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Supervisor. Anticipated Completion Date: June 2026
View Audit 393792
Finding 1182298 (2024-005)
Material Weakness 2024
The Order of Fishermen Ministry Head Start Program, Inc.
MI
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
TOFMHS concurs with the finding. The Agency filed both semi annual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immedi...
TOFMHS concurs with the finding. The Agency filed both semi annual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immediately filed. The Agency will prepare a checklist of required federal reports by the finance department, which will be monitored by the Program Director. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
View Audit 393724
Finding 1182297 (2024-004)
Material Weakness 2024
The Order of Fishermen Ministry Head Start Program, Inc.
MI
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303
TOFMHS concurs with the finding. There was turnover in the finance department, moving forward TOFMHS will implement adequate and sufficient internal controls to ensure that approvals charged to the grant are reviewed and approved by authorized members of TOFMHS. Responsible Person: Fiscal Officer/Pr...
TOFMHS concurs with the finding. There was turnover in the finance department, moving forward TOFMHS will implement adequate and sufficient internal controls to ensure that approvals charged to the grant are reviewed and approved by authorized members of TOFMHS. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
View Audit 393724
Finding 1182294 (2024-003)
Material Weakness 2024
The Order of Fishermen Ministry Head Start Program, Inc.
MI
Subrecipient Monitoring Material Weakness Reporting § 200.501 § 200.512 § 200.514
TOFMHS concurs with the finding. The agency retained new auditors for the June 30,2024 fiscal year, subsequent to the due date for submission of the data collection reports. Corrective Action to be Taken: The Agency will take all reasonable measures to work with the new auditors to complete the audi...
TOFMHS concurs with the finding. The agency retained new auditors for the June 30,2024 fiscal year, subsequent to the due date for submission of the data collection reports. Corrective Action to be Taken: The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
View Audit 393724
Finding 1182156 (2024-002)
Material Weakness 2024
El Dorado County Community Health Center
CA
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Corrective Action Plan: Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them informed of the status of required financial reporting. The audit for the year end June 30, 2025 has been expedited and will be issued prior t...
Corrective Action Plan: Management has been in contact with HRSA and the Office of Federal Assistance Management Division of Financial Integrity to keep them informed of the status of required financial reporting. The audit for the year end June 30, 2025 has been expedited and will be issued prior to the reporting deadline. To prevent recurrence, management will implement enhanced controls over grant reporting compliance including: •Establishment of a reporting calendar with key deadlines, •Implementation of a standardized checklist to ensure all reporting is completed timely and accurately, and •Periodic management review of reporting status to ensure deadlines are met. Responsible Party - Judy Stein, CFO Estimated Completion - 3/31/2026
View Audit 393520
Finding 1182152 (2024-003)
Material Weakness 2024
El Dorado County Community Health Center
CA
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
Finding # 2024-003 Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserv...
Finding # 2024-003 Corrective Action Plan: Subsequent to year-end, management has deposited the required funds into the reserve account to bring the organization into compliance with the USDA loan agreement. To prevent recurrence, management will strengthen its monitoring of debt covenant and reserve requirements by implementing the following controls: •Establish a tracking schedule for all loan-related requirements, •Incorporation of reserve funding requirements into the organization’s cash flow planning process, and •Review by appropriate management personnel to ensure timely compliance with all loan agreement provisions. Responsible Party - Judy Stein, CFO Estimated Completion - 3/31/2026
View Audit 393520
Finding 1182144 (2024-002)
Material Weakness 2024
Lone Pine Unified School District
CA
Subrecipient Monitoring Reporting Significant Deficiency
Moving forward, the District will ensure that all supporting documents are retained for reporting elements related to grants. Additionally, the District will add additional review procedures for any reporting items related to grants.
Moving forward, the District will ensure that all supporting documents are retained for reporting elements related to grants. Additionally, the District will add additional review procedures for any reporting items related to grants.
View Audit 393507
Finding 1182052 (2024-002)
Material Weakness 2024
Summitview Child & Family Services
CA
Allowable Costs / Cost Principles § 200.302
Planned Corrective Action: The Organization will implement and reinforce a comprehensive system for retaining all invoices, payment records, and supporting documentation associated with federal awards. Additionally, the Organization will create and maintain a clear record retention policy. Invoice a...
Planned Corrective Action: The Organization will implement and reinforce a comprehensive system for retaining all invoices, payment records, and supporting documentation associated with federal awards. Additionally, the Organization will create and maintain a clear record retention policy. Invoice and Payment Documentation: • All invoices related to the federal program will be promptly reviewed and approved by the appropriate personnel to ensure they reflect allowable costs under the specific terms and conditions of the award. • Management will establish clear procedures for the proper recording and classification of payments, ensuring that they are linked directly to the corresponding federal program expenses. • All supporting documentation (e.g., purchase orders, contracts, receipts) will be retained in electronic formats within the accounting system, in accordance with the Organization’s record retention policy, ensuring availability for future audits or reviews. Retention and Accessibility: • The Organization will maintain a secure, organized filing system for all invoices and payments, ensuring that each record is easily accessible for audit purposes. This system will include electronic records that are stored in a centralized database, with restricted access to authorized personnel. • Retained invoices and payment documentation will be kept for the full duration required by federal regulations, typically for a period of at least seven years after the final expenditure report for the federal award has been submitted, or as otherwise required by the specific federal agency. Periodic Reviews and Monitoring: • To ensure ongoing compliance, Management will perform periodic reviews of federal program expenditures and documentation. This will include random sampling of invoices and payment records to confirm that they are complete, accurate, and in compliance with federal regulations. • In the event of any discrepancies or issues identified during these reviews, Management will take immediate corrective action to address the issue and prevent recurrence. By maintaining thorough records of all invoices and payments, the Organization aims to not only comply with federal audit requirements but also to ensure transparency, accountability, and sound financial management of federal funds.
View Audit 393401
Finding 1181995 (2024-004)
Material Weakness 2024
Village of La Valle
WI
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
2024-004 Federal Procedure Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants...
2024-004 Federal Procedure Manual Condition: Internal controls over federal grants should be in place to provide reasonable assurance that misstatement in the schedule of expenditures of federal awards would be prevented or detected. Criteria: Non-federal entities who receive federal or state grants or have grant programs should have documented policies and procedures in place over grants and grant expenditures. Cause: The Village does not have documented policies and procedures in place over grants and grant expenditures. Effect: Without documented policies and procedures, the internal control over federal grants is low, and the risk of misstatement in the schedule of expenditures of federal awards is high. Auditor’s Recommendation: We recommend that the Village works on written policies and procedures over grants and grant expenditures. Management Response: The Village will work with their auditor to develop and adopt written grant procedures that are in accordance with the Uniform Guidance.
View Audit 393368
Finding 1181993 (2024-001)
Material Weakness 2024
Hrc Cottages, Inc.
MT
Reporting § 200.512
Action Taken: We concur with the recommendation, and it was implemented effective March 17, 2026.
Action Taken: We concur with the recommendation, and it was implemented effective March 17, 2026.
View Audit 393364
Finding 1181955 (2024-003)
Material Weakness 2024
Western Prairie Human Services
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-003 Finding Title: Reporting Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Tracy Bowman Corrective Action Planned: The account activity will be reviewed and reconciled monthly to check for chart of accounts errors. When quarterly repo...
Finding Number: 2024-003 Finding Title: Reporting Program: 93.778 Medicaid Cluster Name of Contact Person Responsible for Corrective Action: Tracy Bowman Corrective Action Planned: The account activity will be reviewed and reconciled monthly to check for chart of accounts errors. When quarterly reports are completed two fiscal staff will have reviewed the chart of accounts codes. Anticipated Completion Date: 1/31/2025
View Audit 393258
Finding 1181946 (2024-001)
Material Weakness 2024
Strategic Capacity Group, Inc.
VA
STRATEGIC CAPACITY GROUP CORRECTIVE ACTION PLAN For the Year Ended December 31, 2024 U.S. DEPARTMENT OF STATE Strategic Capacity Group (SCG) submits the following corrective action plan for the year ended December 31, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1899 L Street NW, Suite 8...
STRATEGIC CAPACITY GROUP CORRECTIVE ACTION PLAN For the Year Ended December 31, 2024 U.S. DEPARTMENT OF STATE Strategic Capacity Group (SCG) submits the following corrective action plan for the year ended December 31, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1899 L Street NW, Suite 850 Washington, DC 20036 Audit Period: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDING - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Finding No. 2024-001: Late Filing of Data Collection Form - Compliance Finding – All Federal Awards Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Condition and Context The Data Collection Form for the year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse by the September 30, 2025 deadline. Recommendation It was recommended that management continue its efforts to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions SCG has consistently ensured that all audits preceding fiscal year 2023 were completed by the annual September 30 deadline. Both the 2023 and 2024 audit delays resulted from SCG’s appeal to the U.S. Department of State on December 20, 2023, concerning differing interpretations surrounding the configuration and application of the Negotiated Indirect Cost Rate Agreement (NICRA). Additionally, in January 2025, the U.S. Department of State suspended 100 percent of SCG’s funding. Although SCG subsequently resumed programmatic activities, the disruption of funding paused the in-progress 2023 audit and delayed its rescheduling. It also delayed the start of the 2024 audit. SCG received a response to its appeal only on September 24, 2024. Had it not been for these unique circumstance and the timing of the U.S. Department of State’s appeal determination, SCG’s 2023 audit would have been filed by the deadline, and SCG’s 2024 audit would have been completed and submitted by September 30, 2025. Because of these unique circumstances, SCG believes no corrective action is warranted. Contact Person Responsible for Corrective Action: Querine Hanlon, President _______________ If the US Department of State has questions regarding this plan, please call Querine Hanlon, President, (202) 746-7317. Sincerely, Querine Hanlon, Ph.D. President Strategic Capacity Group
View Audit 393216
Finding 1181906 (2024-002)
Material Weakness 2024
Butts County Board of Commissioners
GA
Internal Control / Segregation of Duties
Management will concur with the finding and will establish and implement formal procedures to ensure sufficient and appropriate documentation is obtained and maintained prior to removing a student from the graduation cohort.
Management will concur with the finding and will establish and implement formal procedures to ensure sufficient and appropriate documentation is obtained and maintained prior to removing a student from the graduation cohort.
View Audit 393207
Finding 1181904 (2024-003)
Material Weakness 2024
Butts County Board of Commissioners
GA
Procurement, Suspension & Debarment
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
Management will implement a process to ensure compliance with the procurement requirements of the Uniform Guidance. Trainings on procurement will be given on at least an annual basis.
View Audit 393207
Finding 1181895 (2024-002)
Material Weakness 2024
Athol-Royalston Regional School District
MA
Allowable Costs / Cost Principles § 200.302 § 200.403
Retain Supporting Documentation for Journal Entries (Material Weakness, Compliance Finding) Planned Corrective Action Effective March 1, 2026, the District implemented procedures requiring that all journal entries include appropriate supporting documentation prior to posting in the accounting system...
Retain Supporting Documentation for Journal Entries (Material Weakness, Compliance Finding) Planned Corrective Action Effective March 1, 2026, the District implemented procedures requiring that all journal entries include appropriate supporting documentation prior to posting in the accounting system. Supporting documentation can range from invoices, written explanations describing the purpose of the entry, and calculations. The accounting system has been changed so all entries have supervisory review and approval. The Business Offi ce has established a standardized review process to ensure journal entries affecting federal programs are properly supported and retained within the District’s fi nancial records. Documentation will be maintained electronically to ensure availability for audit and internal review. The Business Offi ce will also provide guidance to staff responsible for fi nancial reporting and grant accounting regarding the requirement to maintain adequate documentation for journal entries in accordance with Uniform Guidance fi nancial management requirements. Periodic internal reviews will be conducted to ensure compliance with these procedures. Name of Contact Person and Completion Date Nancy J. Konisky, Business Manager Completion Date: Implemented March 1, 2026
View Audit 393198
Finding 1181894 (2024-003)
Material Weakness 2024
Athol-Royalston Regional School District
MA
Procurement, Suspension & Debarment § 200.318
Improve Controls Over Procurement Procedures (Material Weakness, Compliance Finding) Planned Corrective Action The District has reviewed procurement procedures related to the Child Nutrition Program and has taken corrective action to ensure compliance with federal procurement requirements under 2 CF...
Improve Controls Over Procurement Procedures (Material Weakness, Compliance Finding) Planned Corrective Action The District has reviewed procurement procedures related to the Child Nutrition Program and has taken corrective action to ensure compliance with federal procurement requirements under 2 CFR 200.318–200.326. All food service vendors are now procured through appropriate procurement procedures, including competitive solicitation and documentation of vendor selection as required by federal regulations. The District will maintain procurement records including solicitations, bids or quotes received, vendor selection documentation, contracts, invoices, and payment records. The Business Offi ce will work with the Food Service Department to ensure that all future procurements under federal programs follow required federal, state, and local procurement standards. Staff responsible for procurement will be reminded of documentation and competitive bidding requirements. Procurement documentation will be periodically reviewed by the Business Offi ce to ensure ongoing compliance. Name of Contact Person and Completion Date Nancy J. Konisky, Business Manager Completion Date: Implemented March 1, 2026
View Audit 393198
Finding 1181835 (2024-002)
Material Weakness 2024
Jacksonville Housing Authority
TX
Allowable Costs / Cost Principles HUD Housing Programs § 200.302
Establish dual authorization for all disbursements >$500. • Require approval documentation for all payments. • Monthly review of check registers and reconciliations by Board Treasurer or Board President. • Revise Finance Policy Manual to reflect new procedures.
Establish dual authorization for all disbursements >$500. • Require approval documentation for all payments. • Monthly review of check registers and reconciliations by Board Treasurer or Board President. • Revise Finance Policy Manual to reflect new procedures.
View Audit 393101
Finding 1181834 (2024-001)
Material Weakness 2024
Jacksonville Housing Authority
TX
HUD Housing Programs
Implement mandatory supervisory review of all certifications (initial, annual, interim). • Develop Tenant File Quality Control Checklist with signatures. • Recalculate rent/HAP for affected tenants and adjust as needed. • Train staff on HUD income verification and rent calculation standards.
Implement mandatory supervisory review of all certifications (initial, annual, interim). • Develop Tenant File Quality Control Checklist with signatures. • Recalculate rent/HAP for affected tenants and adjust as needed. • Train staff on HUD income verification and rent calculation standards.
View Audit 393101
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