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Corrective Action Plans

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Finding 1176371 (2024-005)
Material Weakness 2024
Central Community Transit
MN
Cash Management Material Weakness Reporting
2024-005 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota...
2024-005 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Cash Management Type of Finding: Material Weakness in Internal Controls over Compliance Recommendation: The deadline for filing an audit report with the Federal Clearinghouse is 30 days after receiving the audit report or 9 months after year-end, whichever occurs first. It is recommended that prior to year-end, the operation board annually approve an audit schedule timeline. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will annually approve a schedule and timeline prior to year-end. In addition, the Transit Board has hired new external auditors who will have sufficient resources to complete the audit by the September 30, 2026 deadline for the December 31, 2025, audit. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026
View Audit 390191
Finding 1176370 (2024-004)
Material Weakness 2024
Central Community Transit
MN
Cash Management Reporting Significant Deficiency § 200.303
2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Depart...
2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended the Transit Board designate qualified personnel for conducting the quarterly reporting review. The review should be performed and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to evaluate their internal staff capacity to determine if an internal control policy over cash management and other areas is beneficial. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026
View Audit 390191
Finding 1176351 (2024-003)
Material Weakness 2024
Cambria Heights School District
PA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the balance sheet, revenue, and expense accounts to the underlying supporting documentation on hand at the School District. Accordingly, the financial posit...
CONDITION: The School District did not make the necessary monthly adjustments to the Cafeteria Fund general ledger to properly reconcile all of the balance sheet, revenue, and expense accounts to the underlying supporting documentation on hand at the School District. Accordingly, the financial position and results of operations for the Cafeteria Fund were stated incorrectly during the 2023-2024 fiscal year. CRITERIA: Prudent internal control over accounting for federal program funds requires non-federal organizations such as the School District to maintain financial records which account for federal funds in such a manner as to be able to properly track the receipt and use of federal funds as stated in Section 2 CFR Part 200 of the Uniform Guidance. RECOMMENDATION: I am recommending that the management of the School District establish written procedures for all accounting functions, but most notably for the function of making the necessary adjustments to the School District’s Cafeteria Fund general ledger in order to properly present the financial position and results of operations of this Fund over the course of the fiscal year. Consideration should be given to either performing this process in-house based on available manpower or contracted to a third-party accounting Firm quarterly or annually independent of the audit process. Management needs to ensure the performance of these procedures monthly in order to ensure its compliance with Section 2 CFR Part 200 of the Uniform Guidance. MANAGEMENT’S CORRECTIVE ACTION PLAN: District management is reviewing its current system of processing the transactions for the Cafeteria Fund to ensure that all necessary adjustments are made on a monthly basis to the balance sheet, revenue, and expense accounts in order for them to properly reflect the financial position and results of operations of this Fund during the course of the fiscal year. The timeframe for completion of this review will occur during the last four months of the 2025-2026 fiscal year to enable the School District to comply with the recordkeeping requirements for federal funds as specified in 2 CFR Part 200 of the Uniform Guidance.
View Audit 390175
Finding 1176341 (2024-003)
Material Weakness 2024
Greater Chatham Initiative
IL
Reporting Cash Management
Corrective Action Plan: The City of Chicago impedes the submission of expenditure reports by delaying the finalization of budgets or by not allowing GCI to submit expenditures when a budget change is submitted during the period when the change is approved. GCI will submit required expenditures upon ...
Corrective Action Plan: The City of Chicago impedes the submission of expenditure reports by delaying the finalization of budgets or by not allowing GCI to submit expenditures when a budget change is submitted during the period when the change is approved. GCI will submit required expenditures upon execution of City contracts and will update them on time. Estimated Correction Date: GCI does not currently have any City contracts. When GCI enters into new City contracts, GCI will submit expenditures in a timely manner if the proper City documentation is available to complete the tasks. GCI has a new full-time Operations Manager, who will submit expenditures. Having a full-time manager familiar with all the expenditures and processing should make this task easier and timelier. Responsible Official: Nedra Sims Fears, Executive Director
View Audit 390148
Finding 1176340 (2024-002)
Material Weakness 2024
Greater Chatham Initiative
IL
Eligibility
Corrective Action Plan: GCI has since required all staff to complete form I-9. Estimated Correction Date: September 30, 2025 Responsible Official: Nedra Sims Fears, Executive Director
Corrective Action Plan: GCI has since required all staff to complete form I-9. Estimated Correction Date: September 30, 2025 Responsible Official: Nedra Sims Fears, Executive Director
View Audit 390148
Finding 1176339 (2024-001)
Material Weakness 2024
Greater Chatham Initiative
IL
Reporting
GCI, with the completion of this 2024 audit, is now in compliance with the State of Illinois reporting requirements. GCI plans to complete its 2025 audit within the required timeframe to remain in compliance with the State of Illinois guidelines. Estimated Correction Date: The 2024 audit will be com...
GCI, with the completion of this 2024 audit, is now in compliance with the State of Illinois reporting requirements. GCI plans to complete its 2025 audit within the required timeframe to remain in compliance with the State of Illinois guidelines. Estimated Correction Date: The 2024 audit will be completed by February 30, 2026, or earlier. GCI will have an auditor complete its 2025 audit on or before August 2026 and submit it to the State of Illinois to ensure compliance for the 2026 fiscal year. Responsible Official:Nedra Sims Fears, Executive Director
View Audit 390148
Finding 1176214 (2024-002)
Material Weakness 2024
The Other Side Academy
UT
Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.326
Corrective Action Plan Finding 2024-002 Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the pro...
Corrective Action Plan Finding 2024-002 Criteria: Recipients of federal awards must follow the procurement standards set out at 2 CFR section 200.317 through 200.326. They must use their own documented procurement procedures, which reflect applicable State laws and regulations, provided that the procedures conform to applicable Federal law and the procurement requirements identified in 2 CFR part 200. Recipients “must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price” 2 CFR section 200.318(i). Auditor Recommendation: We recommend the Academy ensure it 1) maintains documentation of the history of procurement and 2) monitors compliance with documentation requirements. Auditee Response/ Corrective Action Plan: The Academy will review its procurement policies and internal controls and ensure timely action is taken when noncompliance is identified. Person Responsible: Tim Stay, CEO Timeline: All future contract solicitations will follow the required procurement standards.
View Audit 390086
Finding 1176213 (2024-002)
Material Weakness 2024
Rian Immigrant Center, Inc.
MA
Eligibility Material Weakness Internal Control / Segregation of Duties
The Center recognizes the importance of timely compliance with federal single audit requirements. To address this, in the Spring of 2024, management engaged an outsourced firm specializing in supporting non-profits to provide full-service Controller and CFO support. This firm monitors federal expend...
The Center recognizes the importance of timely compliance with federal single audit requirements. To address this, in the Spring of 2024, management engaged an outsourced firm specializing in supporting non-profits to provide full-service Controller and CFO support. This firm monitors federal expenditures throughout the year, ensuring that thresholds triggering audit requirements are promptly identified. In addition, procedures have been established to track all federal awards and deadlines, with periodic compliance reviews performed by the outsourced team. This oversight will ensure that single audits are conducted when required and that federal regulations are met in a timely and accurate manner.
View Audit 390081
Finding 1176212 (2024-001)
Material Weakness 2024
Rian Immigrant Center, Inc.
MA
Reporting Material Weakness
The Center will implement a documented contract-tracking process to monitor the full lifecycle of agreements and apply GAAP-compliant revenue recognition criteria consistently. Internal controls will be strengthened with oversight from the CFO, who will conduct regular reviews and provide training t...
The Center will implement a documented contract-tracking process to monitor the full lifecycle of agreements and apply GAAP-compliant revenue recognition criteria consistently. Internal controls will be strengthened with oversight from the CFO, who will conduct regular reviews and provide training to relevant staff on GAAP principles and revenue recognition policies. A formal review schedule will be established to ensure continuous monitoring of control effectiveness.
View Audit 390081
Finding 1176211 (2024-001)
Material Weakness 2024
Hancock County Board of Education
GA
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring § 200.302 § 200.303 § 200.403 § 200.415 § 200.430
FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principle...
FA 2024-001 Improve Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Activities Allowed or Unallowed Allowable Costs/Cost Principles Reporting Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425D - Elementary and Secondary School Emergency Relief Fund COVID-19 - 84.425U - American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425D210012 (Year: 2021), S425U210012 (Year: 2021) $819,799.49 Description: The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it relates to the Elementary and Secondary School Emergency Relief Fund program. Corrective Action Plans: The Hancock County School District has updated the policies and procedures to ensure that these coding errors do not occur in the future. The updates included but are not limited to: The District has corrected the coding in the general ledger for FY 26 and has implemented additional coding cross-checks to ensure alignment with the approved Con App. The function/object coding has been corrected in the FY 26 budget crosswalk, and coding protocols have been reinforced. Personnel coding has been corrected, and a verification procedure is now in place at the point of hiring and funding assignment. The Federal Program department will meet with the Finance Department to review funding codes prior to submission. Estimated Completion Date: June 30, 2026 Contact Person: Matthias Jones, Finance Director Telephone: 706-444-5775 ext. 125 Email: mjones@hancock.k12.ga.us
View Audit 390080
Finding 1176189 (2024-003)
Material Weakness 2024
Westerly Area Rest Meals (warm) INC
RI
Procurement, Suspension & Debarment § 200.317 § 200.318
2024-003 Documented Procurement Policy Contact Person - Erin Metcalf, Finance Director Description of Corrective Action - The organization has implemented a new procurement policy that is compliant with state and federal regulations. Completion Date - June 30, 2025 Root Cause - Historically, the org...
2024-003 Documented Procurement Policy Contact Person - Erin Metcalf, Finance Director Description of Corrective Action - The organization has implemented a new procurement policy that is compliant with state and federal regulations. Completion Date - June 30, 2025 Root Cause - Historically, the organization had very minimal procurement activity; that combined with rapid growth of the organization resulted in outdated policies.
View Audit 389999
Finding 1176188 (2024-002)
Material Weakness 2024
Westerly Area Rest Meals (warm) INC
RI
Allowable Costs / Cost Principles § 200.430
2024-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to a...
2024-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to actual payroll reports and entered into accounting software based on true numbers instead of tracked on a spreadsheet. Completion Date – June 30, 2025 Root Cause – Outdated procedures in place.
View Audit 389999
Finding 1176187 (2024-001)
Material Weakness 2024
Westerly Area Rest Meals (warm) INC
RI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.403
2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting do...
2024-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting documentation are obtained for expenses incurred. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the funds are approved and paid in accordance with the grant documents. Completion Date – June 30, 2025 Root Cause – New program procedures were not in place
View Audit 389999
Finding 1175954 (2024-004)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175953 (2024-003)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175952 (2024-002)
Material Weakness 2024
Tupqich Elder Apartments, Inc. 176‐ee038
AK
See Corrective Action Plan for chart/table
See Corrective Action Plan for chart/table
View Audit 389920
Finding 1175923 (2024-002)
Material Weakness 2024
State Education Resource Center
CT
Reporting Significant Deficiency
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
View Audit 389883
Finding 1175909 (2024-001)
Material Weakness 2024
State Education Resource Center
CT
Internal Control / Segregation of Duties Material Weakness Reporting
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
View Audit 389883
Finding 1175894 (2024-003)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Allowable Costs / Cost Principles
Response: The organization agrees with the finding. The organization has implemented a method to ensure prepaid insurance is appropriately adjusted and insurance costs are accurately recorded and allocated to grants.
Response: The organization agrees with the finding. The organization has implemented a method to ensure prepaid insurance is appropriately adjusted and insurance costs are accurately recorded and allocated to grants.
View Audit 389865
Finding 1175893 (2024-002)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Reporting Significant Deficiency
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
View Audit 389865
Finding 1175892 (2024-001)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Reporting
Response: The organization agrees with the finding. The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and Assistance Listing Number, the grant period, total grant amount, the grant advance amount received, the usage of...
Response: The organization agrees with the finding. The organization has created and maintains a comprehensive log of all grants received. Log data includes grant number, grant source and Assistance Listing Number, the grant period, total grant amount, the grant advance amount received, the usage of the funds, and the remaining balance. Completed January 2024.
View Audit 389865
Finding 1175862 (2024-002)
Material Weakness 2024
TOWN OF OWEGO
NY
Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.112 § 200.317 § 200.326
The Town Supervisor will provide an updated policy to be approved by the Town Board in 2025.
The Town Supervisor will provide an updated policy to be approved by the Town Board in 2025.
View Audit 389834
Finding 1175861 (2024-002)
Material Weakness 2024
Tnkids Nutrition
TN
Reporting
The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.
The Organization agrees with the auditor’s finding and will take actions to ensure that future documentation and reporting meets the standards required.
View Audit 389832
Finding 1175860 (2024-001)
Material Weakness 2024
Tnkids Nutrition
TN
he Organization agrees with the auditor’s finding and will take actions to ensure that future forms are filed timely.
he Organization agrees with the auditor’s finding and will take actions to ensure that future forms are filed timely.
View Audit 389832
Finding 1175845 (2024-002)
Material Weakness 2024
Estill County Fiscal Court
KY
Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313
Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31...
Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31/2025.
View Audit 389822
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