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Corrective Action Plans

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Finding 1224748 (2024-001)
Material Weakness 2024
County of Aroostook
ME
Procurement, Suspension & Debarment Cash Management Material Weakness § 200.314 § 200.317
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Dana L. Gendreau, Interim County Administrator Corrective Action: The County of Aroostook acknowledges the procurement deficiency identified in Finding 2024-001. The County previously developed and...
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Dana L. Gendreau, Interim County Administrator Corrective Action: The County of Aroostook acknowledges the procurement deficiency identified in Finding 2024-001. The County previously developed and formally adopted a Federal Grant Procurement Policy on February 18, 2026, establishing procedures compliant with 2 CFR 200.317–327 and Appendix II, including required procurement methods, documentation standards, and inclusion of applicable federal contract provisions. The finding is reported as a repeat finding of prior years; however, the policy establishing these controls was adopted subsequent to the period in which the procurement activity under review occurred or during early implementation of the policy. As a result, the condition identified reflects a lapse in the consistent application of newly established procedures rather than a deficiency in policy design. To address this, the County has strengthened internal controls by requiring completion of standardized procurement checklists for all federally funded purchases and implementing enhanced supervisory review of procurement files to ensure that contracts and required federal provisions are included prior to execution and reimbursement. Additional guidance has been provided to staff to reinforce compliance expectations and ensure consistent application of procurement procedures. The County will continue to monitor procurement activities to ensure full implementation of established controls and anticipates that this finding will be resolved upon demonstration of consistent compliance in the subsequent audit period. Anticipated Completion Date: February 18, 2026 (Implemented)
View Audit 407949
Finding 1224747 (2024-003)
Material Weakness 2024
City of Nevada City
CA
Material Weakness
The City will implement formalized deadlines and year-end closing procedures to ensure timeliness, completeness and accuracy of the Schedule of Expenditures of Federal Awards. Proposed Completion Date: 6/30/2026
The City will implement formalized deadlines and year-end closing procedures to ensure timeliness, completeness and accuracy of the Schedule of Expenditures of Federal Awards. Proposed Completion Date: 6/30/2026
View Audit 407939
Finding 1224715 (2024-001)
Material Weakness 2024
County of Aroostook
ME
Procurement, Suspension & Debarment Cash Management Material Weakness § 200.314 § 200.317
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Dana L. Gendreau, Interim County Administrator Corrective Action: The County of Aroostook acknowledges the procurement deficiency identified in Finding 2024-001. The County previously developed and...
CORRECTIVE ACTION PLAN (Concerning Finding 2024-001) Contact Person Responsible for Corrective Action: Dana L. Gendreau, Interim County Administrator Corrective Action: The County of Aroostook acknowledges the procurement deficiency identified in Finding 2024-001. The County previously developed and formally adopted a Federal Grant Procurement Policy on February 18, 2026, establishing procedures compliant with 2 CFR 200.317–327 and Appendix II, including required procurement methods, documentation standards, and inclusion of applicable federal contract provisions. The finding is reported as a repeat finding of prior years; however, the policy establishing these controls was adopted subsequent to the period in which the procurement activity under review occurred or during early implementation of the policy. As a result, the condition identified reflects a lapse in the consistent application of newly established procedures rather than a deficiency in policy design. To address this, the County has strengthened internal controls by requiring completion of standardized procurement checklists for all federally funded purchases and implementing enhanced supervisory review of procurement files to ensure that contracts and required federal provisions are included prior to execution and reimbursement. Additional guidance has been provided to staff to reinforce compliance expectations and ensure consistent application of procurement procedures. The County will continue to monitor procurement activities to ensure full implementation of established controls and anticipates that this finding will be resolved upon demonstration of consistent compliance in the subsequent audit period. Anticipated Completion Date: February 18, 2026 (Implemented)
View Audit 407914
Finding 1224707 (2024-011)
Material Weakness 2024
Defensewerx
FL
Allowable Costs / Cost Principles § 200.430
We agree with the recommendations offered, and as of the date of this report, have already established and implemented a written incentive compensation policy that contains all the elements required by the Uniform Guidance.
We agree with the recommendations offered, and as of the date of this report, have already established and implemented a written incentive compensation policy that contains all the elements required by the Uniform Guidance.
View Audit 407904
Finding 1224700 (2024-010)
Material Weakness 2024
Defensewerx
FL
Special Tests & Provisions Reporting § 200.302 § 200.328
We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be ...
We agree with the recommendations offered for the relevant programs and will establish and implement policies that provide for documentary evidence of review of applicable reports by qualified individuals to ensure the timely submission of required reports to applicable federal agencies that can be easily reconciled to the underlying accounting records. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224693 (2024-009)
Material Weakness 2024
Defensewerx
FL
Allowable Costs / Cost Principles § 200.403 § 200.430
As noted above, we are working with consultants and our government partners to determine and define the requirements for each relevant program. We understand the recommendations offered and will review, and possibly revise, our policies and procedures, including supervisory review of documentation t...
As noted above, we are working with consultants and our government partners to determine and define the requirements for each relevant program. We understand the recommendations offered and will review, and possibly revise, our policies and procedures, including supervisory review of documentation to support the allowability of costs charged to federal agreements. We will also review existing policies and procedures for preventing or detecting and correcting unallowable costs charged to federal agreements to ensure consistent application of those policies and procedures for all costs charged to federal agreements. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224686 (2024-008)
Material Weakness 2024
Defensewerx
FL
Allowable Costs / Cost Principles § 200.403 § 200.412
As noted above, we are working with consultants and our government partners to understand the requirements for each relevant program. We understand the recommendations offered and are exploring a comprehensive indirect cost allocation policy that would align with applicable requirements. The anticip...
As noted above, we are working with consultants and our government partners to understand the requirements for each relevant program. We understand the recommendations offered and are exploring a comprehensive indirect cost allocation policy that would align with applicable requirements. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224679 (2024-007)
Material Weakness 2024
Defensewerx
FL
Special Tests & Provisions
We agree with the recommendations offered for the relevant programs and will establish updated policies and procedures to address the finding regarding the retention of evidence of the funders’ approval of any changes in identified key personnel. The anticipated completion date is October 2026.
We agree with the recommendations offered for the relevant programs and will establish updated policies and procedures to address the finding regarding the retention of evidence of the funders’ approval of any changes in identified key personnel. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224672 (2024-006)
Material Weakness 2024
Defensewerx
FL
Procurement, Suspension & Debarment § 200.318
We agree with the recommendations offered and will establish more formal policies and procedures and build workflows and approvals into Costpoint to address the findings while considering appropriate segregation of duties. The anticipated completion date is October 2026.
We agree with the recommendations offered and will establish more formal policies and procedures and build workflows and approvals into Costpoint to address the findings while considering appropriate segregation of duties. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224665 (2024-005)
Material Weakness 2024
Defensewerx
FL
Equipment & Real Property Management § 200.313
We agree with the recommendations offered for the relevant programs and are in the process of establishing and fully implementing updated policies and procedures to address the findings while considering appropriate measures and tools to ensure compliance by the various locations. The anticipated co...
We agree with the recommendations offered for the relevant programs and are in the process of establishing and fully implementing updated policies and procedures to address the findings while considering appropriate measures and tools to ensure compliance by the various locations. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224658 (2024-004)
Material Weakness 2024
Defensewerx
FL
Cash Management
We agree with the recommendations offered and will establish updated policies, including a DWX Advance Funds Policy, and procedures, to address the finding while considering appropriate measures for operating programs that our government partners require to be on a cost reimbursement basis. We have ...
We agree with the recommendations offered and will establish updated policies, including a DWX Advance Funds Policy, and procedures, to address the finding while considering appropriate measures for operating programs that our government partners require to be on a cost reimbursement basis. We have addressed this finding to our government partners. The majority of our government partners fund in monthly or quarterly increments. Periodically we update our government partners on program funds that have been used or those funds that are excess. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224651 (2024-003)
Material Weakness 2024
Defensewerx
FL
Reporting § 200.512
We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely repo...
We agree with the recommendations offered and will establish policies to ensure timely filing of the Single Audit reporting package in accordance with applicable requirements. As noted above, DWX is replacing its legacy accounting system with Deltek Costpoint, which should result in more timely reporting and audits. The anticipated completion date is October 2026.
View Audit 407904
Finding 1224643 (2024-002)
Material Weakness 2024
United Voices for Newcomer Rights
NM
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430
Recommendation We recommend that UVNR strengthen its payroll review and approval procedures by requiring that: - The final timesheet used to process payroll be reviewed and approved by the appropriate supervisor before payroll is submitted; - Approved timesheets be reconciled to the payroll register...
Recommendation We recommend that UVNR strengthen its payroll review and approval procedures by requiring that: - The final timesheet used to process payroll be reviewed and approved by the appropriate supervisor before payroll is submitted; - Approved timesheets be reconciled to the payroll register and retained with the payroll documentation; - Timesheet calculations and total hours be independently reviewed for math accuracy; - Version controls be implemented to clearly identify the final approved timesheet when corrected or revised timesheets are submitted; and - Payroll errors and discrepancies be documented and corrected promptly through a subsequent payroll. Management Response Corrective Action: The identified exceptions resulted from isolated administrative errors in the payroll review process and did not reflect intentional noncompliance. Specifically, one exception occurred because an updated Excel timesheet was used for payroll processing without obtaining the required supervisory approval or retaining documentation demonstrating approval of the final version. The second exception resulted from a clerical error in totaling hours on a timesheet. Management acknowledges that these errors indicate opportunities to strengthen payroll review, documentation, and reconciliation procedures. To address the finding, UVNR has implemented enhanced payroll controls designed to improve the accuracy, completeness, and documentation of payroll transactions charged to federal awards: • All payroll timesheets must receive documented supervisory approval before payroll is processed. Only the final approved version of the timesheet may be submitted for payroll processing. • Payroll staff will reconcile approved timesheets to the payroll register prior to payroll submission and retain the approved timesheets with the supporting payroll documentation. • An independent review of timesheet calculations and total hours will be performed before payroll is finalized to verify mathematical accuracy. • Version control procedures have been established to ensure that revised or corrected timesheets are clearly identified as the final approved version, with prior versions retained as appropriate for audit purposes. • Any payroll discrepancies identified after processing will be documented and corrected through the next available payroll cycle, with supporting documentation maintained for the adjustment. • In addition, management will provide refresher training to supervisors and payroll personnel regarding timesheet approval requirements, documentation retention, and payroll review procedures to promote consistent compliance with internal controls and federal grant requirements. Management expects these corrective actions to strengthen internal controls over payroll processing and prevent similar exceptions in the future. Due Date of Completion July 21, 2026 Responsible Party(ies) Co-Executive Directors
View Audit 407899
Finding 1224642 (2024-001)
Material Weakness 2024
United Voices for Newcomer Rights
NM
Reporting Significant Deficiency § 200.512
Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and ...
Recommendation We recommend that UVNR strengthen its financial close and audit preparation procedures by: - Establishing a formal year-end closing and Single Audit calendar; - Assigning responsibility for preparing the financial statements, SEFA, and audit schedules; - Monitoring audit requests and outstanding documentation throughout the audit; - Establishing internal deadlines sufficiently in advance of the Federal Audit Clearinghouse deadline; and - Providing requested documentation to the auditor by agreed-upon dates to allow sufficient time to complete and file the audit timely. Management Response Corrective Action: Management agrees with the finding, and we recognize the importance of strengthening the year-end financial close and audit preparation process to ensure timely completion of the annual audit and Single Audit. The late completion of the audit, and consequently the late filing of the Data Collection Form, resulted from a combination of circumstances, including challenges encountered during UVNR’s audit preparation process, as well as staff transitions within both the UVNR's outsourced accounting firm and our auditing firm during the same period. To address the finding, UVNR will implement a formal year-end closing and Single Audit calendar that establishes key milestones, internal deadlines, and assigned responsibilities for all financial reporting and audit-related activities. Specific staff will be designated as responsible for the preparation and review of the financial statements, Schedule of Expenditures of Federal Awards (SEFA), and all required audit schedules and supporting documentation. Management will also implement a centralized process for tracking auditor requests and monitoring the status of outstanding documentation throughout the audit to ensure timely responses. Internal deadlines will be established well in advance of the Federal Audit Clearinghouse filing deadline to provide sufficient time for management review, auditor fieldwork, resolution of audit questions, and final report issuance. These corrective actions are intended to improve the efficiency of the financial close process, strengthen accountability, and ensure that future audits are completed and submitted within all required deadlines. Many of the recommendations have been established and are being implemented for the upcoming 2025 annual and Single Audit to ensure we meet the Federal Audit Clearinghouse deadline in September 2026. Due Date of Completion July 31, 2026 Responsible Party(ies) Co-Executive Directors
View Audit 407899
Finding 1224624 (2024-001)
Material Weakness 2024
American Committee for Shaare Zedek Hospital in Jerusalem, Inc.
NY
Reporting Significant Deficiency Internal Control / Segregation of Duties
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms w...
As noted in the findings of the Single Audit Report, there was a delay in completing the annual audit and therefore the data collection form was unable to be completed timely. Management is currently getting all outstanding audits completed and up to date and subsequently the data collection forms will be submitted.
View Audit 407880
Finding 1224620 (2024-004)
Material Weakness 2024
Knoxville Knox County Community Action Committee
TN
Material Weakness Significant Deficiency Matching / Level of Effort / Earmarking
Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from Knox County to provide evidence that internal controls are eff...
Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from Knox County to provide evidence that internal controls are effectively designed and implemented and functioning. Explanation of disagreement with audit finding: There is no disagreement with the finding regarding the need to formally document the review and approval of transportation costs charged by the Knox County Service Center (Garage). Action taken in response to finding: CAC’s vehicles are serviced at the Knox County Service Center (garage), with services billed monthly. Although transportation charges from the County were reviewed monthly, documentation of that review was not formally retained. Because the FY2023 and FY2024 audits were conducted concurrently, the enhanced documentation procedures implemented during FY2026 were not yet in operation during the FY2024 audit period. CAC implemented the following corrective actions: • Monthly review and approval of transportation charges by designated Finance personnel, including signature and date of review • Retention of supporting documentation with the monthly review to provide evidence of management approval Management will perform periodic review to ensure documentation controls are consistently applied. Name(s) of the contact person(s) responsible for corrective action: Misty Goodwin, Chief Executive Officer, Anna Roeder, Chief Financial Officer. Planned completion date for corrective action plan: Documentation procedures were implemented in February 2026 and remain operational with ongoing monitoring.
View Audit 407853
Finding 1224614 (2024-005)
Material Weakness 2024
Knoxville Knox County Community Action Committee
TN
Procurement, Suspension & Debarment § 200.214
Suspension and Debarment Recommendation: We recommend that management strengthen internal controls over procurement compliance to ensure suspension and debarment verification is performed and documented prior to entering into covered transactions under Federal programs. Explanation of disagreement w...
Suspension and Debarment Recommendation: We recommend that management strengthen internal controls over procurement compliance to ensure suspension and debarment verification is performed and documented prior to entering into covered transactions under Federal programs. Explanation of disagreement with audit finding: CAC does not disagree with the audit finding. Action taken in response to finding: Management acknowledges the deficiency related to documenting suspension and debarment verification for covered transactions under Federal programs. Documentation evidencing the verification was not consistently retained. During FY2026, CAC implemented enhanced procurement procedures to ensure suspension and debarment verification is documented and retained for all applicable covered transactions. Corrective actions implemented include: • Verification of covered vendors through the System for Award Management prior to entering into covered transactions, as required by 2 CFR Part 200 • Documentation of the verification date and results in the procurement file • Implementation of a standardized procurement checklist requiring completion of suspension and debarment verification before contract execution or purchase • Supervisory review of procurement files to ensure required documentation has been completed and retained • Training of Finance and purchasing staff on Federal procurement requirements related to suspension and debarment verification Management believes these procedures strengthen procurement controls and provide sufficient documentation demonstrating compliance with Federal procurement requirements. Name(s) of the contact person(s) responsible for corrective action: Misty Goodwin, Chief Executive Officer, Anna Roeder, Chief Financial Officer. Planned completion date for corrective action plan: The enhanced procurement documentation procedures were implemented during FY2026 and are currently operational. Management will continue monitoring procurement files to ensure suspension and debarment verification is consistently documented and retained for all applicable Federal procurements.
View Audit 407853
Finding 1224564 (2024-004)
Material Weakness 2024
Progressive Rehab of PA INC
PA
Special Tests & Provisions Procurement, Suspension & Debarment Student Financial Aid
The Corporation recognizes there were two late payments. The Corporation has implemented better controls. During this time, there were staff transitions. We have a Designated Treasury position that ensures all payments are made timely.
The Corporation recognizes there were two late payments. The Corporation has implemented better controls. During this time, there were staff transitions. We have a Designated Treasury position that ensures all payments are made timely.
View Audit 407826
Finding 1224563 (2024-003)
Material Weakness 2024
Progressive Rehab of PA INC
PA
Procurement, Suspension & Debarment Student Financial Aid Reporting § 200.512
Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted ...
Yes, we agree with the findings and the Corporation has taken steps to ensure the financial records are maintained on a current basis and reconciled timely. We now have an accounting manager that is overseeing the financial records and ensuring accuracy and timeliness. Additionally, we have adopted new software that allows for accuracy and timeliness of month end close. This will allow for year-end audits to be performed within 180 days and subsequent submission within 9 months to the Federally Audit Clearing House.
View Audit 407826
Finding 1224545 (2024-001)
Material Weakness 2024
City of Milan
TN
Subrecipient Monitoring Reporting Material Weakness § 200.510 § 200.518
Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will stre...
Person Responsible for Implementing the Correction Plan: Autumn Stewart, City Recorder Anticipated Completion Date: June 30, 2026 Repeat Finding: Yes Reason Corrective Action Was Not Taken: Issue was found in the 2025 audit, so was not known at the time. Planned Corrective Action: The City will strengthen internal controls over SEFA identification and preparation to ensure compliance with Uniform Guidance single-audit requirements. The City will also implement enhanced review and communication procedures with external auditors, as the condition was significantly impacted by deficiencies in the auditors’ evaluation and classification of major programs during the audit process.
View Audit 407794
Finding 1224540 (2024-001)
Material Weakness 2024
COUNTY OF NEWTON
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requireme...
The Commissioner’s of the County of Newton, Texas has reviewed the finding indicated as 2024-001 and agree with the finding. The Commissioner’s have adopted controls, and employed external accounting support, to ensure that the County will comply in all material respects with its reporting requirements as per the Uniform Guidance 2 CFR 200. Anticipated Completion Date: September 30, 2026. Responsible Parties: Sherry Moore, County Auditor and Commissioners
View Audit 407779
Finding 1224529 (2024-004)
Material Weakness 2024
Harvest Homes Corporation 094-Hd005-Np-Cmi
ND
Internal Control / Segregation of Duties Subrecipient Monitoring Eligibility
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
View Audit 407778
Finding 1224527 (2024-003)
Material Weakness 2024
Harvest Homes Corporation 094-Hd005-Np-Cmi
ND
HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
View Audit 407778
Finding 1224521 (2024-003)
Material Weakness 2024
SPARKLER LEARNING, INC
NY
Reporting § 200.512 § 200.520
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
View Audit 407769
Finding 1224520 (2024-002)
Material Weakness 2024
SPARKLER LEARNING, INC
NY
Reporting § 200.512 § 200.520
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
View Audit 407769
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