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Corrective Action Plans

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Finding 574464 (2024-002)
Significant Deficiency 2024
Municipality of Gurabo
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512
We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
We are working in implementing adequate external and internal control procedures in order to comply with the submission of all required information for the Single Audit for Fiscal Year 2025.
View Audit 364800
Finding 574463 (2024-004)
Material Weakness 2024
Winner Regional Healthcare Center
SD
Special Tests & Provisions Subrecipient Monitoring Material Weakness
Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: There was no documented independent review of the monthly reserve fund account balance as compared to the required minimum balance. Corrective Action Plan:...
Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants FFAL #10.766 Finding Summary: There was no documented independent review of the monthly reserve fund account balance as compared to the required minimum balance. Corrective Action Plan: The required monthly balance and the actual monthly reserve fund account balance will be presented to the board on a monthly basis for review and approval. Previously only the actual balance and a YES/NO were provided. Starting in August 2025, monthly board packets for approval will now include the required vs actual comparison with a YES/NO of meeting the requirement. Responsible Individuals: Amanda Soesbe, Chief Finance Officer Anticipated Completion Date: August 2025
View Audit 364799
Adjoin
CA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302
June 26, 2025 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2024-001 a. Program Name: Su...
June 26, 2025 JGD & Associates LLP 9191 Towne Centre Drive Suite 340 San Diego, California 92122 Re: Corrective Action Plan Dear JGD & Associates LLP, The following are responses to the program audit findings from the most recent audit of Adjoin. 1. Current Year Findings 2024-001 a. Program Name: Supportive Services for Veterans Families: CFDA 64.033 b. Criteria: Failure to comply with the grant agreement’s terms and applicable regulations: The Organization did not comply with grant compliance requirements such as tracking administrative expenses charged to the program outside of the general ledger and in other matters noted in licensing reviews. c. Condition: The Organization has failed to comply with grant requirements due to lack of proper tracking of administrative expenses, limited compliance policies including approval over supplemental pay wages, and lack of proper training over verification and documentation processes. d. Response: The organization has been successfully running the SSVF program for 11+ years and tracking/calculating administrative costs utilizing offline Excel spreadsheets since inception which provided a low cost and flexible solution for our accounting team. However, as an outcome of our last SSVF audit and due to the size and scope of our SSVF operations, the VA is requiring Adjoin to cease maintaining offline spreadsheets and ensure that all SSVF grant costs are logged in the general ledger. We're partnering with JMT Consulting (our Sage Intacct solution provider) for their assistance in implementing a new Dynamic Allocation Module to our Sage platform allowing click thru capabilities to all of the administrative costs that hit the grant (not to exceed 10%). We're committed to rolling out this functionality and are excited about the efficiencies it will bring to the team along with ensuring compliance with VA requirements. 2. Prior Year Finding 2023-001 None noted. Contact person responsible for corrective action: Pat Phelan, CFO Completion date: August 31, 2025 If you have any questions regarding this plan, please contact Pat Phelan, CFO, 858- 292-2030, pat.phelan@adjoin.org. Sincerely, Pat Phelan CFO Adjoin
View Audit 364796 Questioned Costs: $1
Finding 574459 (2024-002)
Significant Deficiency 2024
Intertribal Agriculture Council
MS
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214
Effect: The Organization may be paying subcontractors that are suspended or debarred, which would be unallowable costs. However, none of the 4 subcontractors were suspended or debarred as of the date audit procedures were performed. Recommendation: The auditor recommends that the Organization implem...
Effect: The Organization may be paying subcontractors that are suspended or debarred, which would be unallowable costs. However, none of the 4 subcontractors were suspended or debarred as of the date audit procedures were performed. Recommendation: The auditor recommends that the Organization implement policies and procedures to ensure that all subcontractors and subrecipients of covered transactions are properly verified before entering into transactions, and that this be documented as a control each time it is performed. 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit findings. 2. Action Planned in Response to Finding: The Organization has implemented procedures to verify that subcontractors with goods or services transactions expected to exceed $25,000 are verified before entering into transactions, which will be documented each time. 3. Official Responsible for Ensuring CAP: Kari Jo Lawrence, Chief Executive Officer and Jernon Kelly, Chief Financial Officer are responsible for ensuring corrective action of this deficiency. 4. Planned Completion Date for CAP: December 31, 2025.
View Audit 364795
Finding 574458 (2024-001)
Significant Deficiency 2024
Intertribal Agriculture Council
MS
Cash Management § 200.305
Effect: The federal awarding agency did not receive interest that could have been earned on the advances. All advances received during 2024 were expended by December 31, 2024. There was no loss from uninsured funds or from lack of segregating funds into separate accounts. Recommendation: The auditor...
Effect: The federal awarding agency did not receive interest that could have been earned on the advances. All advances received during 2024 were expended by December 31, 2024. There was no loss from uninsured funds or from lack of segregating funds into separate accounts. Recommendation: The auditor recommends that the Organization implement policies and procedures to ensure that all advance payments are deposited into separate, insured, interest-bearing accounts as required. The grantee should also establish controls to track interest earned on these accounts and remit amounts due to the federal awarding agencies in a timely manner. Training should be provided to staff responsible for cash management to ensure ongoing compliance with federal requirements. 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit findings. 2. Action Planned in Response to Finding: The Organization has implemented procedures to deposit the advance funds into separate, insured, interest-bearing accounts as required. The Organization has also established controls to track interest earned on the accounts and credit the interest back to the grant. 3. Official Responsible for Ensuring CAP: Kari Jo Lawrence, Chief Executive Officer and Jernon Kelly, Chief Financial Officer are responsible for ensuring corrective action of this deficiency. 4. Planned Completion Date for CAP: December 31, 2025.
View Audit 364795
Finding 574453 (2024-004)
Material Weakness 2024
Clarion Goldfield Dows Csd
IA
SEE RESPONSES AND CORRECTIVE ACTION PLAN AT 2024-001
SEE RESPONSES AND CORRECTIVE ACTION PLAN AT 2024-001
View Audit 364786
Finding 574452 (2024-002)
Significant Deficiency 2024
Indiana University Health, Inc. and Subsidiaries
IN
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
Finding 2024-02 Reporting (ALN 10.557) Indiana University Health analyzed the miscalculation to determine if the failed control resulted in a material misstatement as well as similar transactions to determine if the miscalculation was isolated. The risk was determined to be isolated to new employees...
Finding 2024-02 Reporting (ALN 10.557) Indiana University Health analyzed the miscalculation to determine if the failed control resulted in a material misstatement as well as similar transactions to determine if the miscalculation was isolated. The risk was determined to be isolated to new employees to the program who were transferred internally. A correction was made to the April 2025 claim to adjust for the amount overclaimed. Indiana University Health strengthened claim review controls to ensure such changes go through additional review before claim submission. Contact Person(s) Responsible for Corrective Action: Christine Smith Completion Date: July 31, 2025
View Audit 364785
Indiana University Health, Inc. and Subsidiaries
IN
Subrecipient Monitoring Eligibility Reporting
Finding 2024-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Chri...
Finding 2024-01 Scope Limitation – Eligibility (ALN 10.557) Indiana University Health utilizes a paperless system in accordance with U.S. Department of Agriculture and State of Indiana guidelines. As such, no corrective action will be taken. Contact Person(s) Responsible for Corrective Action: Christine Smith Anticipated Completion Date: N/A
View Audit 364785
Finding 574447 (2024-002)
Significant Deficiency 2024
Shawano County Housing Authority
WI
Reporting
The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accoun...
The Authority is aware that its staff does not have training to prepare the general ledger, more complex accrual adjustments and to prepare financial statements and related notes in accordance with generally accepted accounting principles. The Authority will rely on the assistance of the fee accountants and auditors for preparation of these transactions, ledgers, financial statements and related notes.
View Audit 364779
Finding 574443 (2024-001)
Significant Deficiency 2024
Shawano County Housing Authority
WI
Internal Control / Segregation of Duties
The Authority is aware of the lack of segregation of duties caused by the limited size of its staff. Segregation of duties is enhanced whenever possible and the Board of Comissioners assumes an active roll through monthly review of receipt and disbursement transactions and monthly financial stateme...
The Authority is aware of the lack of segregation of duties caused by the limited size of its staff. Segregation of duties is enhanced whenever possible and the Board of Comissioners assumes an active roll through monthly review of receipt and disbursement transactions and monthly financial statements.
View Audit 364779
Finding 574442 (2024-001)
Significant Deficiency 2024
Iroquois Center for Human Development, Inc.
KS
Matching / Level of Effort / Earmarking
Management agrees with the finding and recommendation.
Management agrees with the finding and recommendation.
View Audit 364778
Finding 574438 (2024-002)
Material Weakness 2024
Central Columbia School District
PA
Cash Management Reporting School Nutrition Programs
Contact Person: Steven Dolak, Business Administrator. Recommendation: The District should revise procedures to ensure the data entered into the claim for reimbursement is reviewed for accuracy prior to the report being submitted. Evidence of the approval of submission should be documented in writi...
Contact Person: Steven Dolak, Business Administrator. Recommendation: The District should revise procedures to ensure the data entered into the claim for reimbursement is reviewed for accuracy prior to the report being submitted. Evidence of the approval of submission should be documented in writing, such as with an initial, to demonstrate the review of the information has been performed. Action: The Business Administrator will prepare the reports for submission. Prior to submitting the report through the reimbursement system, a second individual will review the information entered. Upon satisfactory completion of the review, the second individual will acknowledge review by initialing and dating the document(s). Date of Completion: This procedure will be implemented at the beginnign of the 2025-26 school year.
View Audit 364777
Finding 574428 (2024-003)
Material Weakness 2024
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
The Organization is able to manage the daily compliance requirements for all grants but due to the benefit/cost relationship, the Organization relies upon the auditor for assistance with preparing the schedule.
View Audit 364769
Finding 574418 (2024-002)
Material Weakness 2024
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Reporting
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
This finding will not be completely resolved given the cost/benefit basis the Organization continues to make.
View Audit 364769
Finding 574408 (2024-001)
Material Weakness 2024
Family & Childcare Resources of Northeast Wisconsin, Inc.
WI
Internal Control / Segregation of Duties
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
This finding will not be completely resolved given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of the financial records.
View Audit 364769
Finding 574383 (2024-002)
Significant Deficiency 2024
Childcaring, Inc.
WI
Internal Control / Segregation of Duties
This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.
This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.
View Audit 364767
Finding 574359 (2024-001)
Significant Deficiency 2024
Childcaring, Inc.
WI
Reporting
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
View Audit 364767
Finding 574191 (2024-002)
Significant Deficiency 2024
Wisconsin Rural Water Association, Inc.
WI
Reporting
The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in prepari...
The Organization is aware that their staff does not have a process to prepare financial statements, schedule of expenditures of federal awards, and related notes in accordance with GAAP. The Organization will continue to make this decision on a cost/benefit basis and have auditors assist in preparing the financial statements and related notes. Management does review the financial statements and the schedule of expenditures of federal awards and compares to the Organization’s financial records for completeness and accuracy and accepts responsibility for those financial statements and schedule of expenditures of federal awards.
View Audit 364760
Finding 574183 (2024-001)
Significant Deficiency 2024
Wisconsin Rural Water Association, Inc.
WI
Internal Control / Segregation of Duties
The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation.
The Organization is aware of the lack of segregation of duties caused by the limited size of its staff, and will continue to use other controls, where practical to compensate for this limitation.
View Audit 364760
Finding 574175 (2024-001)
Significant Deficiency 2024
East Texas Crisis Center, Inc.
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Procurement, Suspension & Debarment § 200.112 § 200.303 § 200.331 § 200.333 § 200.338
Management agrees with the finding. The Center is currently in the process of updating its fiscal policies and procedures to align with the requirements of 2 CFR Part 200. The Finance Committee is leading this effort and is reviewing each policy area identified, including conflict of interest, allow...
Management agrees with the finding. The Center is currently in the process of updating its fiscal policies and procedures to align with the requirements of 2 CFR Part 200. The Finance Committee is leading this effort and is reviewing each policy area identified, including conflict of interest, allowable costs, subrecipient monitoring, and record retention. Updated policies and procedures will be finalized and presented for Board approval by August 30, 2025. Once approved, the Center will ensure implementation across all departments and provide internal guidance to promote consistent application. Anticipated Completion Date: August 30, 2025 Responsible Party: Finance Committee, with support from Executive Director, Nichole Henry.
View Audit 364753
Finding 574174 (2024-001)
Significant Deficiency 2024
College of the Ozarks
MO
Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. A...
Views of responsible personnel and planned corrective actions: Management concurs with this finding. The College has implemented immediate corrective actions including development of a comprehensive grant tracking spreadsheet and establishment of regular meetings between program and finance staff. Additionally, effective immediately, all grant applications must be reviewed and approved by the Controller prior to submission to ensure proper identification of funding sources and compliance requirements. The College will also implement cutoff procedures to ensure federal expenditures are reported in the correct period based on when eligible costs are incurred. The Controller will review all G5 drawdowns near year-end to verify proper period reporting. Formal written procedures for SEFA preparation will be implemented by October 15, 2025. The Controller will maintain the master grant listing and review all grant agreements to determine federal funding sources. Beginning with fiscal year 2026 SEFA preparation, the CFO will perform an independent review for completeness and accuracy, including verification of proper period reporting for all federal expenditures.
View Audit 364751
Finding 574173 (2024-005)
Material Weakness 2024
Crawford County
IL
Procurement, Suspension & Debarment
U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 21.027 Corrective Action Plan – Internal Control over Compliance Finding Finding No.: 2024-005 Condition: The County has not implemented controls over verifying...
U.S. DEPARTMENT OF THE TREASURY COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Federal Assistance Listing Number 21.027 Corrective Action Plan – Internal Control over Compliance Finding Finding No.: 2024-005 Condition: The County has not implemented controls over verifying the debarment and suspension status of vendors for covered transactions for the Coronavirus State and Local Fiscal Recovery Funds program. Plan: The County will verify the debarment and suspension status of all vendors for which grant fund disbursements exceed $25,000 on SAM.gov prior to the disbursement of grant funds. Anticipated Date of Completion: 11/30/2025
View Audit 364748
Finding 574172 (2024-001)
Significant Deficiency 2024
Barron County Housing Authority
WI
HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties
Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit...
Rent Reasonableness Calculations Corrective Action Plan (CAP): Recommendation: We recommend, the entity develop a process to verify that rent reasonableness calculations are completed and maintained in the files. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Authority will train individuals doing the calculations to ensure calculations are done and maintained in the files and implement processes to verify rent reasonableness calculations are done. Name of the contact person responsible for corrective action: Bob Kazmierski Planned completion date for corrective action plan: December 31, 2024
View Audit 364743
Laketran
OH
Reporting § 200.512
The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and co...
The audit for the year ended December 31, 2023, was late due to the merger with Geauga County. Laketran needed data from Geauga County to complete the audit, and this inofrmation was provided arfter the end of the audit period. Going forward, the 2024 audit data has been obtained, compiled, and completed on time. Additionally, as we go forward from this point, we are no longer dependent on Geauga County information to complete our requirements and, therefore, there will be no delays.
View Audit 364734
Finding 574153 (2024-003)
Significant Deficiency 2024
Young Men's Christian Association of Montgomery, Inc.
AL
Allowable Costs / Cost Principles Eligibility § 200.303
Program: Summer Food Service Program CFDA: 10.559 Finding Type: Noncompliance / Significant Deficiency Issue: Two closed enrolled sites lacked documentation to support eligibility based on child enrollment. Management's Response: Response: Management recognizes the critical role of eligibility docum...
Program: Summer Food Service Program CFDA: 10.559 Finding Type: Noncompliance / Significant Deficiency Issue: Two closed enrolled sites lacked documentation to support eligibility based on child enrollment. Management's Response: Response: Management recognizes the critical role of eligibility documentation in maintaining compliance with SFSP regulations and ensuring program integrity. Corrective Action Taken: • The YMCA has implemented a formal monitoring protocol for all SFSP operating sites, including a pre-operational review checklist to verify eligibility documentation. • Site agreements now explicitly require submission of enrollment records and eligibility documentation prior to participation. Ongoing site monitoring includes periodic reviews to ensure continued compliance with eligibility requirements. Staff have been trained on 7 CER 225.6(c) and 2 CFR 200.303 to reinforce sponsor responsibilities. Responsible Individuals: Jeff Reynolds and Rachel Dumas Completion Date: Plan has been implemented as of the date of audit submission.
View Audit 364728
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