Corrective Action Plans

Finding 571816 (2024-010)

Material Weakness 2024

NY

Reporting § 200.510

Reporting Administration will work to ensure that a procedure is in place for reconciliation which is documented and reviewed by the VP for Administrative Services and the College Controller by the end of 2025.

View Audit 362826

Finding 571815 (2024-009)

Material Weakness 2024

Sullivan County Community College

NY

Eligibility

N9) Satisfactory Academic Progress The College will seek to work through the SAP committee to ensure that all the standards are met for satisfactory academic progress including stating when evaluating will be done and notifying students of disbursements through the Committee by then end of 2025. Thi...

N9) Satisfactory Academic Progress The College will seek to work through the SAP committee to ensure that all the standards are met for satisfactory academic progress including stating when evaluating will be done and notifying students of disbursements through the Committee by then end of 2025. This will be over seen by the Vice president for administrative services Sean Welsh and the Director of Financial Aid Keri Whitehead

View Audit 362826

Finding 571814 (2024-008)

Material Weakness 2024

Sullivan County Community College

NY

(N8) Perkins The College will seek to be in compliance with all storage needs and familiarize itself with federal requirements. Documents will be kept in fireproof containers by the end of 2025. This will be over seen by the Vice president for administrative services Sean Welsh and the Director of...

(N8) Perkins The College will seek to be in compliance with all storage needs and familiarize itself with federal requirements. Documents will be kept in fireproof containers by the end of 2025. This will be over seen by the Vice president for administrative services Sean Welsh and the Director of Financial Aid Keri Whitehead

View Audit 362826

Finding 571802 (2024-003)

Significant Deficiency 2024

Council of Graduate Schools

DC

Subrecipient Monitoring Eligibility Reporting

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building th...

Description:Significant deficiency in FFATA reporting threshold. Planned Corrective Action: CGS will familiarize itself with all FFATA reporting requirements to ensure that the $30,000.00 threshold for first-tier subawards will be reported to FSRS with all reporting deadlines observed by building this requirement into the grants management calendaring system. Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571794 (2024-002)

Significant Deficiency 2024

Council of Graduate Schools

DC

Procurement, Suspension & Debarment § 200.320

Description: Significant deficiency in procurement compliance. Planned Corrective Action: CGS will revise its internal procurement policies to ensure that all amounts, regardless of vendor or how they will be charged within the accounting system over the micro-purchase threshold, currently $10,000.0...

Description: Significant deficiency in procurement compliance. Planned Corrective Action: CGS will revise its internal procurement policies to ensure that all amounts, regardless of vendor or how they will be charged within the accounting system over the micro-purchase threshold, currently $10,000.00, be considered in the aggregate and formally bid out accordingly with written responses retained internally as support. Additionally, in cases where specific agency approval is required for a procurement, such will be obtained before any awards are made. Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571788 (2024-001)

Significant Deficiency 2024

Council of Graduate Schools

DC

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible sta...

Description: The SEFA schedule included unallowable costs. Planned Corrective ActionL CGS will revise its SEFA preparation procedures to ensure that only allowable and properly reimbursable expenditures on federal awards are reported. Additional training will be scheduled for those responsible staff members to ensure that this error does not happen in the future. Anticipated Completion Date: October 1, 2025 Responsible Person: Keith Peregonov, VP for Finance, Human Resources and Operations

View Audit 362812

Finding 571786 (2024-002)

Significant Deficiency 2024

Housing Authority of Monroe County

PA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Views of responsible officials and planned correction action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Linda Kaufman, Executive Director, is responsible for implem...

Views of responsible officials and planned correction action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Linda Kaufman, Executive Director, is responsible for implementing this corrective action by December 31, 2025.

View Audit 362811 Questioned Costs: $1

Finding 571782 (2024-001)

Significant Deficiency 2024

Prc

CA

Subrecipient Monitoring Reporting Significant Deficiency § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accoun...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package were delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362805

Finding 571781 (2024-001)

Significant Deficiency 2024

Chuan Teng

CA

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.512

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 account...

Corrective Action Plan For the year ended June 30, 2024 2024-001 Compliance Over Reporting Response and Corrective Action Plan: The June 30, 2024 audit package was delayed due to several factors including a change in finance leadership whereby the new leadership was not part of the 2023-2024 accounting oversight. Additionally, during the fiscal year several system transitions occurred including a change in accounting software, change in accounts payable approval software, change in banks and investment accounts. Finally, without permanent accounting leadership, proper account reconciliations had been neglected are prepared well after the fiscal year end. A full time, permanent CFO was hired July 1, 2024 and has been working with the existing finance team to maintain proper accounting records including an updated general ledger reconciled to sub ledgers for all balance sheet accounts. It is anticipated that the audit package for fiscal year end June 30, 2025 will be completed timely. Anticipated Completion Date: The process to improve timely audit package report has been ongoing throughout fiscal year 2025 and the 2025 audit is projected to be completed by December31, 2025. Responsible party: Brent Willman, CFO and Lanny Suwarno, Controller

View Audit 362804

Finding 571772 (2024-007)

Material Weakness 2024

City of Commerce

CA

Procurement, Suspension & Debarment

The City of Commerce will ensure, before contracting, that none of its vendors are suspended, debarred, ineligible, or voluntarily excluded from participating in federally assisted transactions or procurements. To accomplish this, the Transportation department will verify that the vendors are not ex...

The City of Commerce will ensure, before contracting, that none of its vendors are suspended, debarred, ineligible, or voluntarily excluded from participating in federally assisted transactions or procurements. To accomplish this, the Transportation department will verify that the vendors are not excluded or disqualified by checking SAM exclusions (at SAM.gov), collecting a certification, or adding a clause or condition to the covered transaction. As a best practice, the department will print the screen with the search results to include in the award or procurement file or to have a checklist notating when SAM.gov was reviewed. If the City of Commerce becomes aware after the vendor award that an excluded party is participating in a covered transaction, the City shall promptly inform the FTA regional office in writing. Further, the Transportation Director has addressed this finding during fiscal year 2024-2025 by creating a database to track vendor verification status. This new procedure requires review of the database on a quarterly basis, which includes following up with vendors with expired certifications and documenting the findings. The Sam certification documents are stored in the City’s database and is accessible to the Finance department. Responsible Persons: Claude McFerguson – Director of Transportation Date of Implementation: May 19, 2025

View Audit 362784

Finding 571766 (2024-006)

Material Weakness 2024

City of Commerce

CA

Allowable Costs / Cost Principles § 200.430

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with f...

Payroll and Human resources will adhere to established policies and procedures and improve internal controls policies ensuring timecards are reviewed and approved by appropriate supervisors before payroll processing. Personnel Action Forms (PAFs) will be required for part-time employees along with full-time employees and regularly updated to reflect on any salary step or compensation changes. Finance and HR staff will periodically review payroll records and ensure accuracy of positions, pay, step, and general accounting cost center allocations. Responsible Persons: Alvaro Castellon – Director of Finance & Ela Pappo – Director of Human Resources Date of Implementation: June 30, 2026

View Audit 362784

Finding 571761 (2024-005)

Significant Deficiency 2024

City of Commerce

CA

Cash Management Internal Control / Segregation of Duties

The City will work on a formal cash management policy and procedure concerning federal grants. This policy will include the process of preparing, reviewing, and approving drawdowns with final approvals from the City Manager. The transportation department will work on a tracking system monitoring gra...

The City will work on a formal cash management policy and procedure concerning federal grants. This policy will include the process of preparing, reviewing, and approving drawdowns with final approvals from the City Manager. The transportation department will work on a tracking system monitoring grant expenditures and drawdowns. Responsible Persons: Claude McFerguson – Director of Transportation Date of Implementation: May 19, 2025

View Audit 362784

Finding 571760 (2024-003)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: The...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement internal controls to ensure that all procurement documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy and internal controls to ensure compliance with procurement standards. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025 FINDINGS— MINNESOTA LEGAL COMPLIANCE Our audit did not disclose any matters required to be reported in accordance with the Minnesota Legal Compliance Audit Guide for Counties.

View Audit 362777

Finding 571759 (2024-002)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend that the City formalizes their suspension and debarment procedures in a policy and ensure they check suspension and debarment for all vendors prior...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend that the City formalizes their suspension and debarment procedures in a policy and ensure they check suspension and debarment for all vendors prior to entering into a covered transaction. . Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal suspension and debarment policy. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 362777

Finding 571758 (2024-001)

Material Weakness 2024

City of Stillwater

MN

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. ...

U.S. Department of the Treasury State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: 2024 Recommendation: We recommend the City implement a formal procurement policy, which should be in place to ensure compliance with program requirements and procurement standards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The City will implement a formal procurement policy. Name of the contact person responsible for corrective action: Sharon Provos, Finance Director Planned completion date for corrective action plan: December 31, 2025

View Audit 362777

Finding 571757 (2024-101)

Significant Deficiency 2024

East Mesa Charter Elementary School

AZ

Internal Control / Segregation of Duties § 200.430

Management agrees with the finding and has already begun implementing corrective actions as stated in the Recommendation, including additional training for staff and improved review procedures. Management is committed to addressing these issues promptly to ensure the accuracy as it relates to payrat...

Management agrees with the finding and has already begun implementing corrective actions as stated in the Recommendation, including additional training for staff and improved review procedures. Management is committed to addressing these issues promptly to ensure the accuracy as it relates to payrates, amounts, recorded on timesheets and time off approvals.

View Audit 362771

Finding 571755 (2024-001)

Material Weakness 2024

Scotland School District No. 4-3

SD

Internal Control / Segregation of Duties Material Weakness

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible...

The Scotland School District Business Official, Angela Hall, is the contact person responsible for the corrective action plan for this finding. The finding is due to the limited number of staff employed in the district's business office. Staffing the office at an efficient and financially feasible level precludes the hiring of adequate personnel to provide an ideal environment for the internal controls. Scotland School District has adopted an Internal Controls and Procedures policy. We are aware of the weakness in internal controls and will adhere to policies and procedures we have in place while providing compensating controls to reduce the risk. This will be an ongoing process as we will continue to analyze different policies and procedures to address this ongoing issue.

View Audit 362760

Finding 571747 (2024-009)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subre...

The city has enhanced the internal control over subrecipient monitoring by establishing formal policy and procedures, including an implemented review process for Subrecipient Determination Checklist, Risk Assessment Questionnaire and Single audit/annual financial reports, as well as documented subrecipient monitoring plans and checklists.

View Audit 362742

Finding 571746 (2024-008)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review...

The City has taken actions to ensure that the “Suspension and Debarment” clause or vendor self-certification confirmation statement has been added to the FY2025 contract and grant agreements. Additionally, City staff is now signing the documentation to support the performance of the “SAM.gov” review.

View Audit 362742

Finding 571745 (2024-007)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327

The city has updated and implemented its procurement process in FY25 to ensure that expenditures for vendors that exceed $10,000 and sole source contracts follow the correct procurement policies and procedures in accordance to MGL 30B.

View Audit 362742

Finding 571744 (2024-006)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Questioned Costs Allowable Costs / Cost Principles Eligibility § 200.303

Implemented beneficiary eligibility review process has been reenforced to reduce the chance of the same happenings.

View Audit 362742 Questioned Costs: $1

Finding 571743 (2024-005)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring HUD Housing Programs Matching / Level of Effort / Earmarking § 200.303

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will w...

The City will continue to work with all agencies receiving HOPWA to complete their annual CAPER correctly and in a timely manner. This emphasis will be reiterated throughout the awarding process and will be subject to regular status updates to ensure compliance and accuracy. Further, the City will work with HUD to establish a correct methodology in reporting consistency with IDIS.

View Audit 362742

Finding 571742 (2024-004)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete captur...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensure consistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Finding 571741 (2024-003)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring § 200.303 § 200.332

1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the ev...

1. The City has updated policies and procedures in place. 2. A standardized Subrecipient Audit Risk Assessment Checklist is in place and completed for all the FY24 agencies receiving HOPWA. 3. A Monitoring Risk Assessment Checklist has also been developed and implemented to guide and document the evaluation of subrecipient risk, review of single audit reports, monitoring. 4. A monitoring Plan has also been developed

View Audit 362742

Finding 571740 (2024-002)

Material Weakness 2024

City of Cambridge Massachusetts

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture...

The City has taken several steps to strengthen its FFATA compliance. In response to this audit finding, the City has implemented the following corrective actions: 1. Standardized Data Collection: An updated subrecipient data collection form has been developed to ensureconsistent and complete capture of all required FFATA elements prior to contract execution. 2. Formal Tracking System: The City created a FFATA Tracking Spreadsheet to systematically document and monitor all required reporting elements, including the correct obligation date, which is now tied to the legal execution date of the subaward. 3. Policy and Procedure Development: FFATA reporting policy and procedures have been developed to codify roles, timelines, and compliance responsibilities. This includes guidance on identifying the proper obligation date, data verification steps, and the timeline for submission to SAM.gov (within 30 days of obligation). 4. Staff Training and Oversight: Relevant staff will be trained on FFATA compliance requirements, and the Grants Management Division will conduct quarterly spot checks to ensure accuracy and timeliness of reporting.

View Audit 362742

Corrective Action Plans

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