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Corrective Action Plans

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Finding 1217834 (2024-005)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions:
Views of Responsible Officials and Planned Corrective Actions:
View Audit 403967
Finding 1217834 (2024-005)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect ...
Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the opportunity to strengthen documentation supporting cost allocations. Management will implement procedures to better document the allocation basis used for shared expenses and ensure that distributions reflect proportional benefit to each active grant program.
View Audit 403967
Finding 1217833 (2024-004)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Authorization, Proper Classification of Expenses, and Training of Federal Funding Management Personnel.
Authorization, Proper Classification of Expenses, and Training of Federal Funding Management Personnel.
View Audit 403967
Finding 1217833 (2024-004)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Auditor’s Recommendation:
Auditor’s Recommendation:
View Audit 403967
Finding 1217833 (2024-004)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
We recommend that All THAT – Teens Hopeful About Tomorrow: • Implement a formal review and approval process with documented evidence for all transactions. • Ensure that all expenses are properly classified and that any reclassifications are fully documented and supported by appropriate rationale. • ...
We recommend that All THAT – Teens Hopeful About Tomorrow: • Implement a formal review and approval process with documented evidence for all transactions. • Ensure that all expenses are properly classified and that any reclassifications are fully documented and supported by appropriate rationale. • Periodically review transactions to confirm compliance with established procedures. • Provide at least annual training to all individuals involved in the management of federal funding, ensuring they are well-versed in grant requirements, compliance items, and allowable costs and activities. This training should be documented and updated regularly to reflect changes in regulations and internal policies, supporting effective internal controls and audit readiness. These steps will strengthen internal controls, promote accountability and transparency, and ensure compliance with applicable requirements.
View Audit 403967
Finding 1217833 (2024-004)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Views of Responsible Officials and Planned Corrective Actions:
Views of Responsible Officials and Planned Corrective Actions:
View Audit 403967
Finding 1217833 (2024-004)
Material Weakness 2024
All that Teens Hopeful About Tomorrow
OH
Management acknowledges the need to improve documentation of approvals and the classification of expenses. Steps will be taken to ensure that all transactions are properly approved and classified. Management will reinforce internal procedures, provide guidance to staff, and implement annual training...
Management acknowledges the need to improve documentation of approvals and the classification of expenses. Steps will be taken to ensure that all transactions are properly approved and classified. Management will reinforce internal procedures, provide guidance to staff, and implement annual training for all individuals involved in the management of federal funding to promote consistent application of these controls going forward.
View Audit 403967
Finding 1217814 (2024-001)
Material Weakness 2024
Philadelphia Housing Development Corporation
PA
Reporting Internal Control / Segregation of Duties
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026
View Audit 403923
Finding 1217743 (2024-003)
Material Weakness 2024
Boys & Girls Clubs of Southcentral Alaska
AK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303 § 200.400
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate grant reporting and compliance with reporting requirements.
View Audit 403865
Finding 1217742 (2024-002)
Material Weakness 2024
Boys & Girls Clubs of Southcentral Alaska
AK
Reporting Material Weakness § 200.512
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate financial reporting and reporting to the Board.
View Audit 403865
Finding 1217623 (2024-002)
Material Weakness 2024
Aids Services Coalition
MS
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.507
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal...
management has taken the following actions: Defined Roles and Responsibilities: A primary audit coordinator will be designated to oversee all audit-related requests. Clear ownership has been assigned to appropriate personnel for each audit area to ensure accountability for timely responses.  Formal Review Procedures: All audit support will undergo a supervisory review prior to submission to ensure completeness, accuracy, and appropriateness of documentation.  Enhanced Oversight: Management will conduct periodic status meetings during the audit process to monitor progress, resolve bottlenecks, and ensure deadlines are met.  Training and Communication: Accounting and relevant personnel will receive additional guidance regarding audit expectations, timelines, and documentation standards to improve overall responsiveness and quality.
View Audit 403795
Finding 1217585 (2024-002)
Material Weakness 2024
Washington County Arkansas
AR
Reporting
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
View Audit 403725
Finding 1217584 (2024-001)
Material Weakness 2024
Washington County Arkansas
AR
Allowable Costs / Cost Principles Reporting
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
View Audit 403725
Finding 1217544 (2024-009)
Material Weakness 2024
County of Lycoming, Pennsylvania
PA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nin...
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Corrective Action: The Controller’s office has new procedures in place to help facilitate the year end closing process so the audit can be completed in a timely manner. Responsible for Implementing Corrective Action: Controller’s Office Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.
View Audit 403696
Finding 1217541 (2024-008)
Material Weakness 2024
County of Lycoming, Pennsylvania
PA
Subrecipient Monitoring § 200.331 § 200.521
Finding 2024-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its...
Finding 2024-008 - Uniform Guidance Subrecipient Monitoring - Significant Deficiency/Noncompliance Condition/Context: As part of our follow-up on previous audit findings and based on our current year testing, it was noted that the County is not formally documenting its monitoring activities over its subrecipients in compliance with the Uniform Guidance. Corrective Action: The Office of Financial Management will implement a process to document all subrecipient activities in compliance with the Uniform Guidance. Responsible for Implementing Corrective Action: Office of Financial Management Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.
View Audit 403696
Finding 1217535 (2024-002)
Material Weakness 2024
County of Norfolk
MA
Reporting Internal Control / Segregation of Duties
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-0...
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-002: Other Matters – Filing in Accordance with OMB Guidance Criteria or Specific Requirement: OMB guidelines require the Single Audit to be completed and submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end. Condition: The failure to reconcile accounts promptly has resulted in delays in the completion of the County’s financial statement audits and single audit filings over multiple years. Cause: The County lacks effective internal controls and established procedures to ensure timely and accurate reconciliation of accounts, which has hindered the audit process and led to delays in meeting Single Audit reporting deadlines. Effect: The County is not in compliance with the OMB guidelines. Recommendation: We recommend that County management develop and implement formal policies and procedures to ensure timely account reconciliations and accurate financial reporting. These procedures should specifically address the requirements for the timely completion and submission of the Single Audit, in accordance with OMB guidelines. Views of Responsible Officials and Planned Corrective Actions: The factors contributing to the delays in financial reporting have been resolved and the county plans on being in full compliance for the SEFA reporting by fiscal year 2026. If the Oversight Agency has questions regarding this plan, please call John Cronin at (781) 234-3435. Sincerely yours, John Cronin
View Audit 403687
Finding 1217528 (2024-002)
Material Weakness 2024
Ashtabula County General Health District
OH
Allowable Costs / Cost Principles
A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time...
A procedure was put in place where the administrative assistant processing payroll verifies that the employee completed time-sheets are signed off by supervisors signing their initials next to the employees signature. The administrative assistant will verify that the supervisors have signed the time-sheets that they have completed based on the employee’s completed time-sheet. If the initials or signatures are missing, they will be returned to the supervisor to complete. The Finance Director will sign off on the Executive Director’s time-sheet so that the Executive Director is no longer approving their own time-sheet.
View Audit 403675
Finding 1217476 (2024-002)
Material Weakness 2024
Saunders County
NE
Reporting Internal Control / Segregation of Duties
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
View Audit 403649
Finding 1217475 (2024-001)
Material Weakness 2024
Saunders County
NE
Internal Control / Segregation of Duties
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
View Audit 403649
Finding 1217427 (2024-004)
Material Weakness 2024
Baltimore Corps, INC
DC
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the federal guidelines for the submission of the reporting package within the mandated nine-month period. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year-end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217426 (2024-003)
Material Weakness 2024
Baltimore Corps, INC
DC
Eligibility Subrecipient Monitoring Reporting § 200.514
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over Eligibility related to our federal grant. In response, BCI has streamlined document collection and tracking and has strengthened its onboarding and document retention procedures to ensure all member files include the required documentation, including the signed member agreements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217425 (2024-002)
Material Weakness 2024
Baltimore Corps, INC
DC
Allowable Costs / Cost Principles § 200.430 § 200.514
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-002: Material Weakness in internal controls over Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related to deficiencies in our time tracking process. We have implemented a time tracking system using QuickBooks Time starting in the fourth quarter of fiscal year 2025. This system is designed to accurately capture and record employees’ hours worked by project/grant. Comprehensive training sessions have been conducted for all affected employees to ensure they are proficient in using the new time tracking system. Supervisors have received additional training on monitoring and verifying time entries. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217420 (2024-011)
Material Weakness 2024
Community Legal Aid Society, Inc.
DE
Procurement, Suspension & Debarment § 200.318 § 200.326
Procurement procedures have been reiterated with staff members and enhanced to include quotes and bids as necessary. Responsible Official: Director of Finance Expected Completion Date: Completed.
Procurement procedures have been reiterated with staff members and enhanced to include quotes and bids as necessary. Responsible Official: Director of Finance Expected Completion Date: Completed.
View Audit 403627
Finding 1217419 (2024-010)
Material Weakness 2024
Community Legal Aid Society, Inc.
DE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.1 § 200.303 § 200.32
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
View Audit 403627
Finding 1217417 (2024-001)
Material Weakness 2024
Elderbridge Agency on Aging
IA
Subrecipient Monitoring Reporting
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
View Audit 403617
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