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Corrective Action Plans

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Finding 1163002 (2024-002)
Material Weakness 2024
Barry County, Missouri
MO
Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking
The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.
The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.
View Audit 372593
Finding 1163001 (2024-001)
Material Weakness 2024
Barry County, Missouri
MO
Subrecipient Monitoring Reporting Cash Management
The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.
The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.
View Audit 372593
Finding 1163000 (2024-007)
Material Weakness 2024
New Brighton Borough
PA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borou...
Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borough intends to continue approving projects on an overall basis, it should establish and document clear procedures specifying when and how individual payments within approved projects are deemed authorized. Management's Response: Management agrees that additional clarification and documentation of the approval process for ARPA-funded disbursements will strengthen internal controls and ensure transparency in the use of Federal funds. The Borough will review its current approval procedures and implement guidance specifying how individual disbursements under previously approved ARP A projects are to be authorized and documented. Where appropriate, individual payments will be presented to the Borough Council for approval prior to processing.
View Audit 372591
Finding 1162999 (2024-006)
Material Weakness 2024
New Brighton Borough
PA
Internal Control / Segregation of Duties HUD Housing Programs
2024-6 Segregation of Duties Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is...
2024-6 Segregation of Duties Recommendation: Ideally, the Borough would hire the number of staff necessary to segregate all duties. However, we realize segregation of duties is not practical, if not impossible. Because of this internal control situation, the responsibility of the Business Manager is greatly increased because the Board must rely on his knowledge of the everyday operations to discover any material changes in the Borough's financial position.Management's Response: The Borough recognizes that the limited number of staff adds to the risk associated with the daily operations. To mitigate this risk, the Assistant Borough Manager has to take an active role in the day-to-day operations of the Business Unit. She actively reviews all reconciliations and receipts to ensure they are posted to the accounting system properly. In addition, Borough Council approves all disbursements.
View Audit 372591
Finding 1162998 (2024-005)
Material Weakness 2024
New Brighton Borough
PA
Procurement, Suspension & Debarment § 200.214
2024-5 Suspension and Debarment Verification Recommendation: We recommend that the Borough establish and implement procedures to verify and document that all vendors and contractors receiving Federal funds are not suspended or debarred prior to entering into covered transactions. Acceptable procedur...
2024-5 Suspension and Debarment Verification Recommendation: We recommend that the Borough establish and implement procedures to verify and document that all vendors and contractors receiving Federal funds are not suspended or debarred prior to entering into covered transactions. Acceptable procedures include checking vendor status on the SAM.gov website and printing or saving verification documentation, or obtaining vendor certifications confirming compliance. This review should be documented and retained for audit purposes. Management's Response: Management acknowledges that verification of vendor eligibility is an important control to ensure compliance with Federal requirements. The Borough will develop and implement procedures to verify and document the suspension and debarment status of all vendors and contractors receiving Federal funds. Going forward, management will perform and document a check of each applicable vendor on the SAM.gov website prior to entering into a contract or processing payment under a Federal program. Copies of the verification results will be retained as support.
View Audit 372591
Finding 1162997 (2024-004)
Material Weakness 2024
New Brighton Borough
PA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
2024-4 Federal Expenditure Policies Recommendation: We recommend that the Borough develop and implement comprehensive written procurement policies and conflict of interest policies that comply with the Uniform Guidance. Management's Response: The Borough will research federal expenditure policies an...
2024-4 Federal Expenditure Policies Recommendation: We recommend that the Borough develop and implement comprehensive written procurement policies and conflict of interest policies that comply with the Uniform Guidance. Management's Response: The Borough will research federal expenditure policies and determine the best way to move forward.
View Audit 372591
Finding 1162992 (2024-003)
Material Weakness 2024
Red Lake County
MN
Subrecipient Monitoring
Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, incl...
Summary of Corrective Action Previously Reported: The County will take corrective action to ensure compliance with federal subrecipient monitoring requirements and will review its procedures to ensure that all future subrecipient agreements include proper documentation of monitoring activities, including communication of award terms, risk assessments, and verification that funds are expended in accordance with federal requirements. Anticipated Completion Date: December 31, 2025.
View Audit 372590
Finding 1162991 (2024-002)
Material Weakness 2024
Red Lake County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting ...
Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Anticipated Completion Date: December 31, 2025.
View Audit 372590
Finding 1162990 (2024-004)
Material Weakness 2024
Appalachian Ohio Manufacturers Coalition
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...
Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.
View Audit 372589
Finding 1162989 (2024-003)
Material Weakness 2024
Appalachian Ohio Manufacturers Coalition
OH
Procurement, Suspension & Debarment
Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidel...
Management’s Response : AOMC acknowledges that one vendor was not confirmed to have not been suspended or debarred. AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this requirement are properly documented and compliant with grant guidelines. AOMC staff directly responsible for grant management will also continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities.
View Audit 372589
Finding 1162988 (2024-002)
Material Weakness 2024
Appalachian Ohio Manufacturers Coalition
OH
Equipment & Real Property Management Procurement, Suspension & Debarment
Management’s Response : AOMC acknowledges that notices of federal interest were not filed for equipment purchases over $100,000 as required by the grant agreement. AOMC is currently working with the grantors to file the appropriate notices of federal interest for all applicable equipment. In additio...
Management’s Response : AOMC acknowledges that notices of federal interest were not filed for equipment purchases over $100,000 as required by the grant agreement. AOMC is currently working with the grantors to file the appropriate notices of federal interest for all applicable equipment. In addition, AOMC is updating its internal policies to clearly include this requirement so that all future purchases meeting this threshold are properly documented and compliant with grant guidelines.
View Audit 372589
Finding 1162987 (2024-001)
Material Weakness 2024
Appalachian Ohio Manufacturers Coalition
OH
Allowable Costs / Cost Principles
AOMC will retrain all staff and supervisors on the required payroll approval process. All timesheets must be reviewed and approved by the employee’s supervisor before being submitted for payroll processing. AOMC has also worked with the board to ensure that if no Executive Director is in place, a bo...
AOMC will retrain all staff and supervisors on the required payroll approval process. All timesheets must be reviewed and approved by the employee’s supervisor before being submitted for payroll processing. AOMC has also worked with the board to ensure that if no Executive Director is in place, a board member will approve timesheets or designate an AOMC employee with the authority to approve time.
View Audit 372589
Finding 1162977 (2024-004)
Material Weakness 2024
Valle Verde Housing-Municipality of Adjuntas
PR
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.
Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.
View Audit 372579
Finding 1162976 (2024-003)
Material Weakness 2024
Valle Verde Housing-Municipality of Adjuntas
PR
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff...
Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff, with the support of a financial consulting firm, have been working to prepare the FY 2024-2025 financial statements and Single Audit deliverables to comply with the established deadline.
View Audit 372579
Finding 1162970 (2024-003)
Material Weakness 2024
City of Saratoga Springs, New York
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.412 § 200.512
The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding gr...
The City has established policies and procedures related to grant administration and accounting guidelines for allowable costs. The City is aware of the deadline for the submission of the Single Audit. The City is taking steps to ensure that personnel have received guidance and training regarding grant accounting, including deadlines for the audit. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026
View Audit 372565
Finding 1162969 (2024-004)
Material Weakness 2024
City of Saratoga Springs, New York
NY
Reporting
The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party...
The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026
View Audit 372565
Finding 1162968 (2024-004)
Material Weakness 2024
Menominee County, Wisconsin
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the prepa...
Recommendation: CLA recommended that there is an appropriate reviewer of Performance and Expenditure Report. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County will have someone other than the preparer review the report prior to submission going forward. Name(s) of the contact person(s) responsible for corrective action: Kourtney Erickson Planned completion date for corrective action plan: December 31, 2025
View Audit 372563
Finding 1162966 (2024-003)
Material Weakness 2024
Menominee County, Wisconsin
WI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Recommendation: CLA recommends the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new pol...
Recommendation: CLA recommends the County complete an assessment of its financial management system and related internal controls over federal awards. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The County worked to update necessary policy and procedures late in 2024 and continued into 2025 with additional plans to gain better understandings and training for department personnel on UGG requirements. Name(s) of the contact person(s) responsible for correction action: Kourtney Erickson Planned completion date for corrective action: December 31, 2025
View Audit 372563
Finding 1162931 (2024-001)
Material Weakness 2024
Golden House, Inc.
WI
Reporting
This finding will not completely resolve given the cost/benefit basis the Organization continues to make.
This finding will not completely resolve given the cost/benefit basis the Organization continues to make.
View Audit 372557
Finding 1162916 (2024-009)
Material Weakness 2024
City of Peabody
MA
Material Weakness Reporting Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required reporting is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162906 (2024-008)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the education stabilization grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162896 (2024-007)
Material Weakness 2024
City of Peabody
MA
Allowable Costs / Cost Principles Eligibility Material Weakness
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
Views of Responsible Officials and Planned Corrective Actions: The School District will implement internal control procedures to ensure that the required documentation is completed, retained and maintained in an organized manner. Management plans to implement these procedures in 2026.
View Audit 372554
Finding 1162893 (2024-006)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the Title I grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162890 (2024-005)
Material Weakness 2024
City of Peabody
MA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.
Views of Responsible Officials and Planned Corrective Actions: The School District will immediately begin reissuing and recollecting the forms for the special education grant for 2026, as well as into future periods.
View Audit 372554 Questioned Costs: $1
Finding 1162882 (2024-001)
Material Weakness 2024
City of Lebanon
NH
Procurement, Suspension & Debarment
Strengthen internal control and procedures related to verification of Debarred or Suspended vendors. Current process is only mentioned in ADM 110.1 Procurement Policy with language that reads “The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, stat...
Strengthen internal control and procedures related to verification of Debarred or Suspended vendors. Current process is only mentioned in ADM 110.1 Procurement Policy with language that reads “The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, state, or the City. The City Manager may suspend or debar a vendor from providing goods or services to the City for violations of the law.” New language and procedure should be as follows: The City will not award a solicitation to a vendor that has been debarred or suspended by the federal, state, or the City. The City Manager may suspend or debar a vendor from providing goods or services to the City for violations of the law. To ensure compliance with this, prior to issuing a contract, the department will: - Perform a verification through SAM.gov OR - Obtain a signed certification from the vendor Whichever method is used, the documentation should be retained with the copy of the contract. This policy will be updated, shared with the appropriate staff, and training provided as needed.
View Audit 372551
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