Corrective Action Plans

Finding 1228903 (2024-011)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Cash Management § 200.305

See 2024-006. This issue has been eliminated as we will have none going forward.

View Audit 410428

Finding 1228902 (2024-010)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.303

Twin Oaks will revise procedures to calculate the MTDC in accordance with Uniform Guidance and apply the indirect cost consistently for all programs and to review the indirect cost allocations performed. Again, because of the timing of this audit report, there may be repeat findings for 2025 but sho...

Twin Oaks will revise procedures to calculate the MTDC in accordance with Uniform Guidance and apply the indirect cost consistently for all programs and to review the indirect cost allocations performed. Again, because of the timing of this audit report, there may be repeat findings for 2025 but should be eliminated going forward. Benjie Read and Felecia Read will work together to calculate the current MTDC by October 31, 2026.

View Audit 410428

Finding 1228885 (2024-009)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.303 § 200.430

Twin Oaks employs most of their 700 or so employees in residential programs where they work for one program on a set schedule. Twin Oaks is working with Paylocity to create the best solution for those employees that work for different programs or that have multiple programs at their location. The pr...

Twin Oaks employs most of their 700 or so employees in residential programs where they work for one program on a set schedule. Twin Oaks is working with Paylocity to create the best solution for those employees that work for different programs or that have multiple programs at their location. The programs specifically identified with this finding have been eliminated except for the TOCS programs and that is where we are specifically working on the best solution with Paylocity. Benjie Read and Candy Gregory will be responsible for correcting this with Paylocity by October 31, 2026.

View Audit 410428

Finding 1228868 (2024-008)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.303 § 200.405 § 200.438

Even though this program has been eliminated, Twin Oaks has refined the use of the Divvy credit card review and allocations. Twin Oaks is also researching guidance on the allowable and unallowable costs that can be charged to a program and will be trained on these costs by October 1, 2026 by outside...

Even though this program has been eliminated, Twin Oaks has refined the use of the Divvy credit card review and allocations. Twin Oaks is also researching guidance on the allowable and unallowable costs that can be charged to a program and will be trained on these costs by October 1, 2026 by outside vendor. Benjie Read will be responsible for these trainings.

View Audit 410428

Finding 1228867 (2024-007)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Reporting Subrecipient Monitoring Material Weakness § 200.303

See 2024-013, This particular finding that relates to the HHS/ORR program will no longer be an issue going forward with the closure of this program.

View Audit 410428

Finding 1228866 (2024-006)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Cash Management Subrecipient Monitoring Material Weakness § 200.302 § 200.303 § 200.305

This problem only applied to the HHS program that was eliminated in December 2023. All other programs that we contract with are paid in arrears and there are no advances. We have proposed a settlement agreement with HHS to eliminate the overpayment and interest. Benjie Read will be responsible for t...

This problem only applied to the HHS program that was eliminated in December 2023. All other programs that we contract with are paid in arrears and there are no advances. We have proposed a settlement agreement with HHS to eliminate the overpayment and interest. Benjie Read will be responsible for the settlement agreement, by October 31, 2026.

View Audit 410428

Finding 1228865 (2024-005)

Material Weakness 2024

Twin Oaks Juvenile Development, Inc.

FL

Allowable Costs / Cost Principles § 200.405

Twin Oaks will develop procedures to more effectively review the allocation process of these expenses and determine whether costs are allowable. Benjie Read has identified a new cost allocation plan that we will implement by October 1, 2026. Benjie Read will document all cost allocations and methodo...

Twin Oaks will develop procedures to more effectively review the allocation process of these expenses and determine whether costs are allowable. Benjie Read has identified a new cost allocation plan that we will implement by October 1, 2026. Benjie Read will document all cost allocations and methodologies, and any periodic changes, in the cost allocation plan with the implementation of the new plan.

View Audit 410428

Finding 1228848 (2024-005)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.303

1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the cas...

1. Responsible Person: Auditor-Controller 2. Corrective action plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the case of delayed reporting. In addition, the County will appropriately allocate employee resources to ensure compliance with deadlines. 3. Anticipated implementation date: June 30, 2027

View Audit 410425

Finding 1228842 (2024-004)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Procurement, Suspension & Debarment Reporting § 200.208 § 200.331 § 200.332 § 200.339 § 200.405

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on ...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County has drafted policy and procedures for subrecipients. In addition, the County has drafted a subrecipient agreement template to identify subrecipients based on criteria in § 200.332. The County will provide a comprehensive training to program managers to implement the monitoring program and subrecipient agreement template. In addition, the County will include direction to project managers to review current awards to identify existing subrecipients that were not provided a subrecipient agreement with all of the required elements from CFR § 200.332. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228840 (2024-003)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving a...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to update policies and procedures to ensure record retention is in compliance for all individuals receiving adoption assistance payments. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228839 (2024-002)

Material Weakness 2024

County of Tuolumne

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Eligibility

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records duri...

1. Person Responsible: County Auditor-Controller 2. Corrective Action Plan: The County agrees with the finding and recommendation. The County Auditor’s office will work with department heads to revise policies and procedures to ensure continued operations of controls and completeness of records during times of staff vacancies. 3. Anticipated Implementation date: June 30, 2027

View Audit 410425

Finding 1228837 (2024-007)

Material Weakness 2024

MacOmb County

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County acknowledges that certain required reports were not submitted within the required timeframes. To strengthen the reporting process, the County will begin requesting the information necessary to complete the required reporting during the first month of the performance year and will continue...

The County acknowledges that certain required reports were not submitted within the required timeframes. To strengthen the reporting process, the County will begin requesting the information necessary to complete the required reporting during the first month of the performance year and will continue to track and follow up on outstanding requests until the information is received. Documentation of these requests and follow-up efforts will be maintained to support the County’s compliance with reporting requirements. This process will provide greater oversight of outstanding information and support the timely submission of required reports.

View Audit 410423

Finding 1228831 (2024-008)

Material Weakness 2024

MacOmb County

MI

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

The County acknowledges that one required monthly expenditure report was not submitted within the required timeframe. At the time the report was due, certain financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system remained unresolved. The Count...

The County acknowledges that one required monthly expenditure report was not submitted within the required timeframe. At the time the report was due, certain financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system remained unresolved. The County delayed submission to allow these issues to be addressed and to ensure accurate expenditure information was reported. The County continues to resolve outstanding system issues and strengthen reconciliation and review procedures to support the timely and accurate submission of required reports in future periods.

View Audit 410423

Finding 1228830 (2024-006)

Material Weakness 2024

MacOmb County

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.501 § 200.512 § 200.514

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to...

The County acknowledges the delay in submitting the Data Collection Form within the required timeframe. The delay was primarily attributable to unresolved financial data and reconciliation issues resulting from the September 2023 transition to the Workday ERP system. Additional time was necessary to resolve these issues and ensure accurate financial information was provided for the audit and subsequent filing. The County continues to strengthen reconciliation and year-end closing procedures and refine processes within Workday. With these improvements, the County anticipates the 2025 audit and related filings will be completed within the required timeframes.

View Audit 410423

Finding 1228754 (2024-010)

Material Weakness 2024

Batavia Local School District

OH

Reporting Subrecipient Monitoring § 200.414 § 200.502 § 200.510

The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.

View Audit 410414

Finding 1228714 (2024-005)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Subrecipient Monitoring Reporting § 200.512

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of fi...

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to provide ongoing accounting, financial reporting, and year-end close support. This includes the implementation of formal month-end and year-end close procedures, including account reconciliation processes and review of financial reporting. These procedures are intended to improve audit readiness by ensuring financial records, reconciliations, and supporting schedules are prepared and maintained throughout the year, enabling the annual audit and related federal reporting requirements to be completed and submitted by required deadlines.

View Audit 410386

Finding 1228710 (2024-004)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Allowable Costs / Cost Principles § 200.403 § 200.405

The Coalition will develop and formally adopt a written Cost Allocation Plan (“CAP”) to support the allocation of shared and indirect costs among funding sources and programs. The CAP will clearly define allocation methodologies, identify appropriate allocation bases, and ensure that costs are alloc...

The Coalition will develop and formally adopt a written Cost Allocation Plan (“CAP”) to support the allocation of shared and indirect costs among funding sources and programs. The CAP will clearly define allocation methodologies, identify appropriate allocation bases, and ensure that costs are allocated consistently and in proportion to the relative benefit received by each program. Management will review the CAP annually and update it as necessary to reflect operational or funding changes. The CAP will be formally approved and retained as supporting documentation for allocated costs.

View Audit 410386

Finding 1228706 (2024-003)

Material Weakness 2024

CONNECTICUT COALITION TO END HOMELESSNESS, INC.

CT

Allowable Costs / Cost Principles § 200.430

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to assist with grant compliance and financial reporting. The Coalition has implemented procedures requiring employees whose activities benefit multiple funding sources to document actual time and effort by program or activi...

During fiscal year 2026, the Coalition engaged an outsourced accounting firm to assist with grant compliance and financial reporting. The Coalition has implemented procedures requiring employees whose activities benefit multiple funding sources to document actual time and effort by program or activity. Payroll allocations will be reviewed periodically and adjusted as necessary to reflect actual work performed. Management and the outsourced accounting team will maintain supporting documentation for payroll allocations and monitor compliance with Uniform Guidance requirements.

View Audit 410386

Finding 1228702 (2024-004)

Material Weakness 2024

CITY OF WAUBAY

SD

Procurement, Suspension & Debarment § 200.318 § 200.326

Federal Agency Name: U.S. Department of Homeland Security, Federal Emergency Management Agency Passed Through South Dakota Office of Emergency Management Assistance Listing Number: #97.047 Program Name: BRIC: Building Resilient Infrastructure and Communities Finding Summary: The City has not adopted...

Federal Agency Name: U.S. Department of Homeland Security, Federal Emergency Management Agency Passed Through South Dakota Office of Emergency Management Assistance Listing Number: #97.047 Program Name: BRIC: Building Resilient Infrastructure and Communities Finding Summary: The City has not adopted a formal policy related to procurement and does not have a control in place to monitor if the contractor was suspended or debarred from doing federal contract work. Corrective Action Plan: We are in the process of establishing a policy that will include federal guidelines along with state requirements. Responsible Individuals: Katie Rencountre Finance Officer Anticipated Completion Date: December 31, 2026

View Audit 410379

Finding 1228661 (2024-003)

Material Weakness 2024

Social Enterprise and Training Center, Inc.

NY

Management is aware of the difficulties relating to the 2024 audit process and has brought in a new finance director as well as a consultant to assist with correcting the books and records and to re-establish appropriate procedures for vouchering and reconciliations during 2025 and forward.

View Audit 410314

Finding 1228660 (2024-002)

Material Weakness 2024

Social Enterprise and Training Center, Inc.

NY

Allowable Costs / Cost Principles Cash Management

Management is aware of the difficulties relating to the 2024 audit process and has brought in a new finance director in late 2025 to ensure documentation is consistent for these allowable costs going forward.

View Audit 410314

Finding 1228602 (2024-005)

Material Weakness 2024

Bakersfield, American Indian Health Project INC

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funde...

Finding 2024-005 – Unsupported Expenditures Charged to Federal Award and Related Compliance Requirements • Implement Uniform Guidance-compliant grant management procedures. • Record only actual, supported costs. • Update procurement policies. • Maintain complete procurement files for federally funded purchases. • Provide training for program managers, finance personnel, procurement staff, and executive leadership on updated policies and procedures. • Reconcile all federal reports to underlying accounting records. • Ensure timely grant reporting. • Conduct ongoing compliance monitoring.

View Audit 410243

Finding 1228595 (2024-002)

Material Weakness 2024

Salisbury-Rowan Community Action Agency INC

NC

1) Implementing a formal monthly closing calendar with assigned responsibilities and due dates. 2) Completing all balance sheet reconciliations prior to preparation of the annual financial statements. 3) Requiring management review of the trial balance and supporting schedules before submission to t...

1) Implementing a formal monthly closing calendar with assigned responsibilities and due dates. 2) Completing all balance sheet reconciliations prior to preparation of the annual financial statements. 3) Requiring management review of the trial balance and supporting schedules before submission to the auditors. 4) Maintaining written documentation of accounting procedures so institutional knowledge is retained despite employee turnover.

View Audit 410226

Finding 1228594 (2024-001)

Material Weakness 2024

Salisbury-Rowan Community Action Agency INC

NC

Management concurs with the finding that the audit submission for the year ended October 31, 2024 was not filed with the Federal Audit Clearinghouse within the required timeframe under 45 CFR §75.512. The late submission was directly related to the issues identified in Finding 2024-001, including st...

Management concurs with the finding that the audit submission for the year ended October 31, 2024 was not filed with the Federal Audit Clearinghouse within the required timeframe under 45 CFR §75.512. The late submission was directly related to the issues identified in Finding 2024-001, including staff capacity constraints tied to limited administrative funding, delays in completing key reconciliations, and challenges responding to documentation requests with the speed required to meet Uniform Guidance deadlines. 29 To correct the issue and prevent recurrence, the Agency has undertaken the following actions: 1. Audit Preparation Plan & Timeline o A structured audit preparation schedule will be adopted, requiring all schedules, reconciliations, trial balances, and in-kind documentation to be fully prepared before audit fieldwork begins. 2. Documentation Request Tracking System o A centralized tracking tool will be implemented to ensure timely and complete responses to auditor requests, with weekly monitoring during peak periods. 3. Strengthening Financial Staffing Levels o As part of the Agency’s long-term corrective strategy, organizational changes to the indirect cost rate and cost allocation structure are expected to increase revenue, which will allow the Agency to expand financial staffing capacity and reduce delays in audit preparation and monthly reporting. 4. Management Oversight o Agency staff will conduct audit readiness reviews beginning 90 days prior to fiscal year-end to monitor progress and ensure compliance with all reporting deadlines. Anticipated Completion Date: Corrective actions will be fully implemented by September 30, 2026. Responsible Party: Chief Financial Officer

View Audit 410226

Finding 1228586 (2024-001)

Material Weakness 2024

Virgin Islands Economic Development Authority

VI

Reporting Special Tests & Provisions § 200.512

The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2024 and FY2025 cycles, and residual timing challenges may impact the FY2026 deadline. To address this matter, the Auth...

The Authority recognizes the importance of timely Single Audit submissions to maintain compliance and low-risk auditee status. Delays in completing the audit process affected the FY2024 and FY2025 cycles, and residual timing challenges may impact the FY2026 deadline. To address this matter, the Authority has implemented process improvements including a formal Single Audit calendar, monthly progress monitoring, and cross-training of staff. These measures are intended to support full compliance beginning with the FY2027 audit cycle.

View Audit 410216

Corrective Action Plans

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