Corrective Action Plans

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2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) ...
2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the...
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.
The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned Implementation Date: December 2026 Responsible Person(s): City Manager
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. The PHA Executive Director will work with the City Manager, City Controller’s Internal Auditor and Grants reporting team to ensure: 1. Timely reporting 2. There is viable Grants administration policy 3. There is an internal schedule and timeline in preparation for the submissions 4. There is Controller’s office and PHA staff dedicated to financial PHA reporting 5. That there’s an internal soft audit conducted by the aforementioned staff prior to HUD’s deadlines 6. Controller’s office staff is trained by Nan McKay on financial reporting for PHA’s (in process – Internal Auditor taking training in February 2026). 7. The Controller’s office will identify consultants to assist with timely audit submissions as deemed necessary by the City Manager, executive director and City Controller. Planned Implementation Date: July 2026 beginning of fiscal year with new funding and CHA/Controller’s officer reporting structure Responsible Person(s): City Manager, City Controller, PHA Executive Director, and Human Resources Director
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with...
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with 24 CFR § 985 requirements. Training has been scheduled for April 7, 2026 which will help ensure that staff are aware of the requirements of SEMAP moving forward for its biennial reporting.
Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including t...
Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including the Housing Voucher Cluster, are already in place. This helps to verify accuracy and appropriate allocation of costs.
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunct...
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management acknowledges the finding regarding the delayed submission of the City’s audit report to both the Oklahoma State Auditor and Inspector and the Federal Audit Clearinghouse (FAC). We agree that the combination of turnover in key financial reporting positions and the impact of a natural disaster contributed to delays in completing the fiscal year 2023 financial close and subsequent filings. The City recognizes the importance of timely reporting to maintain compliance with state and federal requirements. Management is committed to strengthening internal controls, improving communication among departments, and ensuring that future audit submissions are completed within the required deadlines. The City feels the delay in this audit was caused from waiting on the Bethany–Warr Acres Public Works Authority Trust Audit to be completed for the City’s audit to be completed. City received first draft letter April 2025.
Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan be...
Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management concurs with the finding that procurement documentation for CSLFRF‑funded projects was insufficient to demonstrate compliance with federal procurement standards, including the requirement for public notice under 2 CFR § 200.320(b). The absence of complete records limited the City’s ability to show that full and open competition was provided. The City will revise and strengthen its procurement policies to require formal solicitation and complete documentation for all applicable projects. A centralized system for retaining procurement records will be implemented to ensure that evidence of public notice, solicitation efforts, bid evaluations, and contract award decisions is consistently maintained. Staff involved in procurement will receive training on federal requirements, and a pre‑award compliance checklist will be introduced to verify that all required documentation is in place before contracts are executed. Management will work with all departments involved in procurement to reinforce expectations, implement improved procedures, and ensure that required documentation is consistently retained.
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should moni...
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Response indicator: Agree. Response: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Completion date: December 31, 2025
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on t...
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Concur or do not concur with the finding: Concur with the finding Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 26, 2025
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-002 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: Brown Health management asserts that the methodology applied to estimate and avoid duplication of benefits was ...
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-002 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: Brown Health management asserts that the methodology applied to estimate and avoid duplication of benefits was reasonable, allowable, and consistent with FEMA guidance. The projects were previously reviewed, approved, obligated, funded, and closed or in pending close status by FEMA. Formal appeals of FEMA’s subsequent recommended reduction for Bradley Hospital and Newport Hospital were filed. Management continues to cooperate with FEMA and RIEMA during the appeal process. Accordingly, corrective action is contingent upon FEMA’s final determination. Contacts: Stephen Almonte, VP of Finance and Corporate Controller Salmonte3@brownhealth.org Mark Adelman, Director Public Policy and Federal Advocacy Madelman@brownhealth.org Planned Completion Date: Not applicable. Management will evaluate the need for any corrective action plan upon receipt of FEMA’s final determination on the pending appeals.
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to t...
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to the granting agency and work with them to resolve the questioned costs by May 31, 2026. To prevent recurrence, management will revise our review control of project applications to reconcile the calculation file to invoice support to verify accuracy. Contacts: Stephen Almonte, VP of Finance and Corporate Controller Salmonte3@brownhealth.org Mark Adelman, Director Public Policy and Federal Advocacy Madelman@brownhealth.org Planned Completion Date: May 31, 2026
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party...
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party financial consultant and the city manager.
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part con...
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part consultant to review these reconciliations. Training is being conducted by the third-party consultant and by the City Manager. The City will also strengthen its documentation retention policies to ensure all expenses are properly supported.
Corrective Action Plan: A new policy or procedure will be created to ensure a better planning for the future signle audits timelines. Responsible Official: Vadim Gurvich, Executive Director, NIPTE Planned completion date for the CAP: JUNE 30, 2026
Corrective Action Plan: A new policy or procedure will be created to ensure a better planning for the future signle audits timelines. Responsible Official: Vadim Gurvich, Executive Director, NIPTE Planned completion date for the CAP: JUNE 30, 2026
Finding #2024-002 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the ...
Finding #2024-002 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the au...
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.
Procedures are being established to ensure timely preparation and submission of the Data Collection Form to the Federal Audit Clearinghouse. Finance staff are being trained on Uniform Guidance reporting requirements, and responsibility for monitoring submission deadlines are being formally assigned.
Procedures are being established to ensure timely preparation and submission of the Data Collection Form to the Federal Audit Clearinghouse. Finance staff are being trained on Uniform Guidance reporting requirements, and responsibility for monitoring submission deadlines are being formally assigned.
U.S. Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Our auditors recommended the Organizations review the procurement policy to ensure it is in line with federal regulations and implement a process to ensure that docu...
U.S. Department of Treasury 2024-001 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Our auditors recommended the Organizations review the procurement policy to ensure it is in line with federal regulations and implement a process to ensure that documentation for bids and sole-source transactions are retained in the Organizations records. Additionally, our auditors recommended the Organization review our process of performing suspension and debarment checks prior to entering into transactions with vendors to ensure all vendors are included in the monthly checks. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Effective February 2026, the Organizations amended and strengthened its existing procurement policy through the implementation of an enterprise-wide Finance Procurement and Vendor Compliance Policy. This updated policy:  Standardizes procurement documentation requirements for all vendors;  Requires documented bid/quote retention and sole-source justification consistent with Uniform Guidance;  Mandates System for Award Management (SAM.gov) verification prior to vendor onboarding and payment;  Centralizes responsibility for exclusion screening and procurement documentation within Accounts Payable and Supply Chain, under CFO oversight; and  Establishes uniform retention and audit-readiness standards. These controls are supported by standardized checklists, documented workflows, and retention requirements, all of which are cross-referenced within the Organizations Finance Policies and Procedures Manual. The policy is fully implemented and operational.
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