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Corrective Action Plans

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Finding 1236581 (2024-001)
Material Weakness 2024
City of Centralia
WA
Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Centralia January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Centralia January 1, 2024 through December 31, 2024 This schedule presents the corrective action planned by the City for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: Bret Brodersen Finance Director City of Centralia PO Box 609, Centralia WA 98531 360-330-7659 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The city provided training to all managers about requirements of federal projects and require that verification of the suspension and debarment search when federal funds are being spent are sent to the finance department for retention. Due to timing of the 2023 audit this training happened after contracts were entered into for this period. Anticipated date to complete the corrective action: January 1, 2025
View Audit 412134
Finding 1236550 (2024-003)
Material Weakness 2024
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs
FINDING# 2024-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent must ...
FINDING# 2024-003 RESIDUAL RECEIPTS DEPOSIT Recommendation: The management agent should compute an estimate of surplus cash (residual receipts) for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the Management Agent must further ensure that all required deposits are made to the Residual Receipts account within the required time frame and that the balance in that account meets the minimum required balance in accordance with the regulatory agreement between the Entity and HUD. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, and further determined that the surplus cash was received within that fiscal period, that amount of surplus cash will be deposited into the Residual Receipts Account within ninety days of the close of that fiscal period.
View Audit 412070
Finding 1236549 (2024-002)
Material Weakness 2024
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs
FINDING# 2024-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Ma...
FINDING# 2024-002 LATE CENSUS BUREAU FILING Recommendation: We recommend that the property comply with all continuing compliance requirements and ensure that the data collection form is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management will comply with this recommendation in the future.
View Audit 412070
Finding 1236548 (2024-001)
Material Weakness 2024
Lincoln Road Benevolent Corporation D/b/a Olenes Pop Vidrine Gardens
LA
HUD Housing Programs
FINDING# 2024-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply...
FINDING# 2024-001 LATE AUDIT SUBMISSION Recommendation: We recommend that the property comply with HUD’s audit requirements and ensure that the audit is submitted by the required deadline in the future. Views of Responsible Officials and Planned Corrective Action: Management is aware and will comply with this recommendation in the future.
View Audit 412070
Finding 1236330 (2024-001)
Material Weakness 2024
Villa Del Sol Senior Housing, Inc. 116-Eh099
NM
Procurement, Suspension & Debarment HUD Housing Programs Matching / Level of Effort / Earmarking
Management plans to restore the replacement reserve to the required balance when funds are available. They have also submitted for rent increases to assist with cash flow. The expected completion date is July 31, 2026.
Management plans to restore the replacement reserve to the required balance when funds are available. They have also submitted for rent increases to assist with cash flow. The expected completion date is July 31, 2026.
View Audit 411961
Finding 1236316 (2024-001)
Material Weakness 2024
Cmsu Behavorial Health and Development Services
PA
Matching / Level of Effort / Earmarking
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
CMSU WILL SUBMIT YEARLY AUDITS WITHIN THE NIN MONTH REQUIREMENT UPON THE COMPLETION OF THE FISCAL YEAR
View Audit 411929
Finding 1236277 (2024-005)
Material Weakness 2024
Greenfield Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
The district will work with legal counsel to ensure proper contractual language pertaining to the Davis-Bacon Act is included in contracts using federal funding. Prior to payment to contractors, prevailing wage reports will be required to be submitted to the district to ensure compliance with federa...
The district will work with legal counsel to ensure proper contractual language pertaining to the Davis-Bacon Act is included in contracts using federal funding. Prior to payment to contractors, prevailing wage reports will be required to be submitted to the district to ensure compliance with federal program requirements per 29 CFR 5.5.
View Audit 411895
Finding 1236270 (2024-002)
Material Weakness 2024
Regional Office of Education #47
IL
Subrecipient Monitoring § 200.303 § 200.332
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit docu...
FINDING 2024-002 – Subrecipient Monitoring (Partially Repeated from Prior Year Findings 23-002, 22-002, 21-003, 20-004, 19-005, 18-004, and 17-003) CONDITION: The Regional Office of Education #47 did not perform subrecipient monitoring procedures including the preparation and retention of audit documentation. During audit testing procedures it was determined that: For one (1) of two (2) subrecipients tested, ROE #47: • Did not identify the subaward and applicable requirements in the agreements. • Did not conduct subrecipient monitoring procedures during the year ended June 30, 2024. For two (2) of two (2) subrecipients tested, ROE #47: • Did not evaluate the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward. • Did not determine whether the subrecipient met the 2 CFR 200 Subpart F Audit requirements criteria for a single audit. PLAN: Moving forward, The Regional Office will formally identify the subaward and applicable requirements in our agreements. We will conduct subrecipient monitoring procedures. We will determine if the subrecipient met the requirement criteria of 2 CFR 200 Subpart F Audit requirements for a single audit. ANTICIPATED DATE OF COMPLETION: Fiscal Year 2025 CONTACT PERSON: Mr. Chris Tennyson, Regional Superintendent for Lee, Ogle, and Whiteside Counties.
View Audit 411872
Finding 1236253 (2024-002)
Material Weakness 2024
White River Valley Electric Cooperative, INC
MO
Procurement, Suspension & Debarment Subrecipient Monitoring Eligibility
Corrective Action Plan Assistance Listing Number 21.029 COVID-19 Coronavirus Capital Projects Fund U.S. Department of the Treasury Missouri Department of Economic Development Program Year 2024 Finding #2024-002 – Statement of Condition: The Cooperative was unable to provide evidence that vendors use...
Corrective Action Plan Assistance Listing Number 21.029 COVID-19 Coronavirus Capital Projects Fund U.S. Department of the Treasury Missouri Department of Economic Development Program Year 2024 Finding #2024-002 – Statement of Condition: The Cooperative was unable to provide evidence that vendors used in covered transactions were not suspended, debarred, or otherwise excluded. Response: Due to the current year finding, management set a goal to ensure the Missouri ARPA Broadband Infrastructure Grant Program guidelines related to debarred or suspended vendors are being met. To meet these guidelines management has compared the current vendor list to Excluded Parties List System found on SAM.GOV and found none of the currently used vendors on the list. Management has added this verification step to its new vendor process and will conduct annual self-assessment to ensure vendor eligibility documentation is current and up to date. The completion date for the above-mentioned corrective action was February 10, 2026.
View Audit 411845
Finding 1236199 (2024-005)
Material Weakness 2024
CITY OF CANDO
ND
Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness § 200.303 § 200.317 § 200.318 § 200.327
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine...
2024-005 - LACK OF SUPPORT FOR PROCUREMENT-ALN 12.118 - MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: The City of Cando did not maintain support surrounding the selection process for the construction engineer for the 2022 Water and Improvements project. Therefore, we were unable to determine if the engineer selection was properly completed. In addition, the City of Cando did not have a procurement policy. Management's Response: We Agree. The City will ensure future procurement documentation for construction engineering services is maintained. Anticipated Completion Date: 2026
View Audit 411811
Finding 1236179 (2024-005)
Material Weakness 2024
McComb Separate School District
MS
Internal Control / Segregation of Duties
Accounts payable testing and internal controls. D. Name of contact person responsible for corrective action: Name: Johnnie Vick Title: Superintendent
Accounts payable testing and internal controls. D. Name of contact person responsible for corrective action: Name: Johnnie Vick Title: Superintendent
View Audit 411787
Finding 1236179 (2024-005)
Material Weakness 2024
McComb Separate School District
MS
Internal Control / Segregation of Duties
E. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. The District will ensure all purchasing laws are being followed.
E. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. The District will ensure all purchasing laws are being followed.
View Audit 411787
Finding 1236179 (2024-005)
Material Weakness 2024
McComb Separate School District
MS
Internal Control / Segregation of Duties
F. Anticipated completion date: Immediately
F. Anticipated completion date: Immediately
View Audit 411787
Finding 1236137 (2024-002)
Material Weakness 2024
Pop Biotechnologies Inc.
NY
Subrecipient Monitoring § 200.332
In 2025, POP Biotechnologies, Inc is implementing subrecipient monitoring process. POP Biotechnologies, Inc will create and maintain dedicated folders for subrecipients receiving greater than $75,000 in funding.
In 2025, POP Biotechnologies, Inc is implementing subrecipient monitoring process. POP Biotechnologies, Inc will create and maintain dedicated folders for subrecipients receiving greater than $75,000 in funding.
View Audit 411767
Finding 1236136 (2024-001)
Material Weakness 2024
Pop Biotechnologies Inc.
NY
Internal Control / Segregation of Duties § 200.303
In 2025, POP Biotechnologies, Inc is implementing new bank reconciliation process. It will use the QuickBooks Bank reconciliation feature to perform reconciliations of cash balances in bank accounts.
In 2025, POP Biotechnologies, Inc is implementing new bank reconciliation process. It will use the QuickBooks Bank reconciliation feature to perform reconciliations of cash balances in bank accounts.
View Audit 411767
Finding 1236126 (2024-002)
Material Weakness 2024
Milford, Town of
ME
Special Tests & Provisions Internal Control / Segregation of Duties
Finding 2024-002 - Spec-al Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with...
Finding 2024-002 - Spec-al Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: Management continues to believe at this time that after some longevity of new staff with the fiscal department, that it can train current staff for review of compliance requirements related to both Town and School funds. In addition, all department staff will receive additional training, in particular the new Finance Director in compliance area for all Town and School funds. Anticipated Completion Date: June 30, 2025
View Audit 411754
Finding 1236124 (2024-001)
Material Weakness 2024
Milford, Town of
ME
Allowable Costs / Cost Principles § 200.430
Finding 2024-001 - 2023--001 - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: The finance department of Town and school has gone through turnover through Fiscal year 24. All Fi...
Finding 2024-001 - 2023--001 - Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: David Dionne, Town Manager and Trish Clark, Superintendent of Schools Corrective Action: The finance department of Town and school has gone through turnover through Fiscal year 24. All Finance Department staff will continue to receive additional training in the reconciliation of the accounts and warrant process system. In addtion, the focus will be on having all proper documentation for payments made from the Town and School Treasury. Anticipated Completion Date: June 30, 2025
View Audit 411754
Finding 1236119 (2024-002)
Material Weakness 2024
Global Foundation for Ocean Exploration
CT
The Director of Administration should verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month.
The Director of Administration should verify that the outstanding balance on the credit card statement agrees with the balance in the general ledger each month.
View Audit 411750
Finding 1236118 (2024-001)
Material Weakness 2024
Global Foundation for Ocean Exploration
CT
Cash Management
: Controls should be in place to prevent excess drawdowns from grants.
: Controls should be in place to prevent excess drawdowns from grants.
View Audit 411750
Finding 1236066 (2024-003)
Material Weakness 2024
Fairbanks Rescue Mission, Inc.
AK
Subrecipient Monitoring
Financial Statement Finding: 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Subrecipient Monitoring – Repeat Finding Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: A process will be developed to ensure that there is a review perfor...
Financial Statement Finding: 2024-003 Material Weakness in Internal Control over Compliance and Noncompliance – Subrecipient Monitoring – Repeat Finding Name and Contact Person: Pete Kelly, Chief Executive Officer Corrective Action: A process will be developed to ensure that there is a review performed and documentation retained for all subawardee’s risk assessments through reviewing their status via sam.gov. Proposed Completion Date: March 2027
View Audit 411687
Finding 1235991 (2024-003)
Material Weakness 2024
Town of Greenfield
MA
Allowable Costs / Cost Principles § 200.403 § 200.405
Audit Finding Reference: 2024-003 Improve Internal Controls and Documentation over Vendor Transactions Planned Corrective Action: Management agrees with recommendation to strengthen internal controls by ensuring all expenditures charged to federal programs are properly documented and approved prior ...
Audit Finding Reference: 2024-003 Improve Internal Controls and Documentation over Vendor Transactions Planned Corrective Action: Management agrees with recommendation to strengthen internal controls by ensuring all expenditures charged to federal programs are properly documented and approved prior to payment and periodically review vendor payment processes to verify compliance with documentation and approval procedures. Management expects these recommendations to be fully implemented by the start of the next fiscal year. Planned Implementation Date of Corrective Action: July 1, 2026 Person Responsible for Corrective Action: School Superintendent, School Business Office and City Grants Management
View Audit 411595
Finding 1235989 (2024-002)
Material Weakness 2024
Town of Greenfield
MA
Matching / Level of Effort / Earmarking Reporting
Audit Finding Reference: 2024-002 Youth Activities Earmarking Requirement Planned Corrective Action: Management concurs with the recommendation and will ensure that the Organization continue to monitor vendor performance and reporting, and implement timely procurement and contact management practice...
Audit Finding Reference: 2024-002 Youth Activities Earmarking Requirement Planned Corrective Action: Management concurs with the recommendation and will ensure that the Organization continue to monitor vendor performance and reporting, and implement timely procurement and contact management practices to ensure compliance with earmarking requirements in the future. Management expects these procedures to be fully implemented by the start of the next fiscal year. Planned Implementation Date of Corrective Action: July 1, 2026 Person Responsible for Corrective Action: School Superintendent and School Business Office Stephen Nembirkow, Director of Finance
View Audit 411595
Finding 1235951 (2024-002)
Material Weakness 2024
Town of Ashland
MA
Equipment & Real Property Management Reporting § 200.313
Audit Finding Reference: 2024-002 Equipment Records and Physical Inventory Requirements Not Maintained Planned Corrective Action: The Town acknowledges the finding regarding equipment records and physical inventory requirements and appreciates the opportunity to strengthen oversight in this area. Th...
Audit Finding Reference: 2024-002 Equipment Records and Physical Inventory Requirements Not Maintained Planned Corrective Action: The Town acknowledges the finding regarding equipment records and physical inventory requirements and appreciates the opportunity to strengthen oversight in this area. The Town will reinforce applicable equipment tracking and physical inventory requirements with responsible departments. Moving forward, the Accounting Department will work with responsible departments to provide guidance regarding applicable equipment recordkeeping and inventory requirements and will increase oversight of compliance as part of its grant monitoring and review processes. Any issues identified through this oversight will be communicated to the appropriate department for follow-up and resolution. Planned Implementation Date of Corrective Action: September 2026 Person Responsible for Corrective Action: Stephanie Pemberton, Town Accountant Please consider this the Town’s official corrective action response to be included in the final audit report.
View Audit 411560
Finding 1235950 (2024-001)
Material Weakness 2024
Town of Ashland
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Audit Finding Reference: 2024-001 Inaccurate Project and Expenditure Reporting Planned Corrective Action: The Town acknowledges the finding regarding inaccurate project and expenditure reporting and appreciates the opportunity to strengthen its reporting processes. While the project identified in th...
Audit Finding Reference: 2024-001 Inaccurate Project and Expenditure Reporting Planned Corrective Action: The Town acknowledges the finding regarding inaccurate project and expenditure reporting and appreciates the opportunity to strengthen its reporting processes. While the project identified in the finding has since been completed and closed, the Town will implement additional controls to help prevent similar issues in future projects. Effective July 1, 2026, the Accounting Department added one FTE to provide additional capacity for project financial oversight and review. Moving forward, the Town will increase the frequency of reconciliations and strengthen supervisory review of project expenditures and reporting to ensure transactions are accurately recorded, properly supported, and reported in accordance with applicable requirements. Planned Implementation Date of Corrective Action: September 2026 Person Responsible for Corrective Action: Stephanie Pemberton, Town Accountant Please consider this the Town’s official corrective action response to be included in the final audit report.
View Audit 411560
Finding 1235943 (2024-002)
Material Weakness 2024
Yreka Union School District
CA
§ 200.430
The district agrees that our PARS forms needed improvement and have since implemented a better system to document the after-the-fact distribution of the employees' actual activities.
The district agrees that our PARS forms needed improvement and have since implemented a better system to document the after-the-fact distribution of the employees' actual activities.
View Audit 411544
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