Corrective Action Plans

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In Finding 2024-003, a condition was noted that during the year, the Organization failed to reconcile expenditures prior to drawing federal grant funds. Management recognizes the importance of the requirements to draw federal grant funds only after making qualifying expenditures. In response to Fi...
In Finding 2024-003, a condition was noted that during the year, the Organization failed to reconcile expenditures prior to drawing federal grant funds. Management recognizes the importance of the requirements to draw federal grant funds only after making qualifying expenditures. In response to Finding 2024-003, procedures will be established to reconcile all expenditures prior to making federal grant draws to ensure that advance draws of federal funds do not occur.
In Finding 2024-002, a finding reported that the Organization did not submit timely or accurate FFR filings and did not correctly report federal grant revenue in the UDS. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2024-002, procedures...
In Finding 2024-002, a finding reported that the Organization did not submit timely or accurate FFR filings and did not correctly report federal grant revenue in the UDS. Management recognizes the importance of complying with federal reporting guidelines. In response to Finding 2024-002, procedures will be established to ensure that FFR filings and UDS reports are filed accurately and in a timely manner.
US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, includin...
US Department of Agriculture Supplemental Nutrition Assistance Program – Assistance Listing No. 10.561 Recommendation CLA recommends the County implement procedures to ensure that federal guidance is followed relating to suspension and debarment and provide training on these procedures, including maintaining documentation of the review performed by the County. Explanation of disagreement with audit finding There is no disagreement with the audit finding. Corrective Action taken in response to finding The County includes procedures to test for suspension and debarment as part of its procurement processes. County Purchasing and the Auditor-Controller’s office will train departments to document the test for suspension and debarment prior to issuing any purchase orders. Name(s) of the contact person(s) responsible for corrective action Chris Barnes, Assistant Auditor-controller, (209) 525-5787 Planned completion date for corrective action plan June 30, 2026
Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allow...
Finding 2024-004 Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Activities Allowed or Unallowed and Allowable Costs/Costs Principles and Period of Performance Finding Summary: Some expenditures were not fully supported by underlying documentation. In addition, some of the expenditures tested did not have documentation of the review and approval of the allocation of the expenditure to the federal program. The Clinic also calculated their indirect cost rate based on the total grant budget and claimed an equal amount of indirect costs per month instead of calculating the indirect cost rate per direct expenditures for each month. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to retain expenditure listings and other support for federal awards as well as the related review. The Clinic began retaining expense reconciliations for all Grants. Anticipated Completion Date: July 1, 2024
Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: ...
Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: The cash draw requests were done on a prospective basis despite the program requiring that cash draw requests must be for expenditures already incurred or that would be paid within three days. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to understand program requirements related to cash draws. The Clinic began requesting funds only for expenditures already incurred or that would be paid within three days. Anticipated Completion Date: Ongoing
Update the board approved NCM Financial Policies document to include an additional approval step for all federal award spending over $20,000 to ensure appropriate procurement approval policies are implemented. September 30, 2025. Kevin Cantfil, VP of Finance and Administration.
Update the board approved NCM Financial Policies document to include an additional approval step for all federal award spending over $20,000 to ensure appropriate procurement approval policies are implemented. September 30, 2025. Kevin Cantfil, VP of Finance and Administration.
Contract for third party training for both programmatic staff responsible for administering federal award projects and the finance and administration staff responsible for contract review and making final payments. September 30, 2025. Kevin Cantfil, VP of Finance and Administration.
Contract for third party training for both programmatic staff responsible for administering federal award projects and the finance and administration staff responsible for contract review and making final payments. September 30, 2025. Kevin Cantfil, VP of Finance and Administration.
The cash draw findings were focused on tracking staff time and effort. The Museum implemented corrective action regarding the use of time sheets for federal award tracking immediately after the DOE grant performance period and exists for each time period in FY25. The Human Resources department has i...
The cash draw findings were focused on tracking staff time and effort. The Museum implemented corrective action regarding the use of time sheets for federal award tracking immediately after the DOE grant performance period and exists for each time period in FY25. The Human Resources department has incorporated the timesheets into employee training, onboarding, and the updated staff handbook. Already Completed. Kevin Cantfil, VP of Finance and Administration.
Drawdown requests that include reimbursement for time and attendance will include documented approval by one additional staff member. If programmatic staff prepare the drawdown, the VP of Finance and Administration will complete the final approval. If the VP of Finance and Administration prepares th...
Drawdown requests that include reimbursement for time and attendance will include documented approval by one additional staff member. If programmatic staff prepare the drawdown, the VP of Finance and Administration will complete the final approval. If the VP of Finance and Administration prepares the drawdown, a member of the Advancement department will complete the final approval. June 30, 2025. Kevin Cantfil, VP of Finance and Administration.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name...
Condition: The District did not claim expenditures in conformity with the approved detail budget. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was deter...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $18,940 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $18,940. Under 2300-200 (23-4300-00), total expenditures were $3,147 but District claimed $12,999, resulting in an overclaim of $9,852. Under 1000-200 (24-4300-00), total expenditures were $31,255 but District claimed $40,343, resulting in an overclaim of $9,088. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determin...
Condition: During compliance testing of the District's accounting records to the expenditure report filed with the Illinois State Board of Education, we noted the District overclaimed $727 of expenditures at 6/30/24. Upon review of the general ledger and quarterly expenditure report, it was determined that the District erroneously overstated their claim amount on two function object codes by a cumulative amount of $727. Under 2560-100, total expenditures were $256,193 but District claimed $256,699, resulting in an overclaim of $506. Under 2560-200, total expenditures were $81,610 but District claimed $81,831, resulting in an overclaim of $221. Plan: Management will periodically review the itemized budget and ensure claimed expenditures fall within or file amendments as necessary for any changes. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to ensure that grant budgets and claimed expenditures are periodically reviewed and amended as necessary.
View Audit 359057 Questioned Costs: $1
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. Plan: Management will review its policies and procedures regarding timely grant expenditure report submissions with staff. Furthermore, staff will be properly trained for adhering to grant compliance reporting deadlines. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Justin Whitten, Business Manager. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
The District will implement a process to track the submission time for the data collection form and audit package.
The District will implement a process to track the submission time for the data collection form and audit package.
Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure tha...
Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure that all required elements, including a passed inspection, are present before Housing Assistance Payments are made. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025
Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implement...
Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implemented a review process for its waiting list process so that the errors that led to the improper selection method will not be repeated. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025
The District will continue to reduce net cash resources in the Food Service Fund. Additionally, the District reduced the guaranteed profit in the 2024-2025 FSCM contract renewal.
The District will continue to reduce net cash resources in the Food Service Fund. Additionally, the District reduced the guaranteed profit in the 2024-2025 FSCM contract renewal.
2024-001 Research and Development Cluster – Education Innovation and Research (formerly Investing in Innovation (i3) Fund – Validation Grants) Assistance Listing No. 84.411A Condition: For both subawards selected for testing, the identification of the contact information for the awarding agency wa...
2024-001 Research and Development Cluster – Education Innovation and Research (formerly Investing in Innovation (i3) Fund – Validation Grants) Assistance Listing No. 84.411A Condition: For both subawards selected for testing, the identification of the contact information for the awarding agency was incorrect. The contact information was Education Analytics, Inc., the Organization’s grantor, but should have been Future Forward, Inc. Further, one of the two subawards selected for testing had information missing from the subaward including all requirements for the award to be used in accordance with Federal statutes, regulations and terms and conditions of the Federal award. We consider this condition to be an instance of noncompliance relating to the Subrecipient Monitoring compliance requirement. Statistical sampling was not used in making sample selections. Corrective Action Plan: Future Forward will re-issue contracts/MOUs for its two subawards with the correct awarding agency listed (Future Forward instead of Education Analytics). In addition, Future Forward will include requirements for the award to be used in accordance with Federal statutes, regulations and terms and conditions of the Federal award in the revised contracts/MOUs. Responsible Person for Corrective Action Plan: Kate Bauer-Jones, Executive Director Implementation Date for Corrective Action Plan: May 15, 2025
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system desig...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Homeland Security & Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule and the accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Mark Vander Pol, Office Manager and Jeff TenNapel, General Manager Anticipated Completion Date: Ongoing
Finding No. 2024-002: Procurement – Material Weakness Condition and Context We noted several instances of procurement purchases deemed to be sole source that did not adhere to the established procurement requirements. Specifically, the required justifications and supporting documentation for ...
Finding No. 2024-002: Procurement – Material Weakness Condition and Context We noted several instances of procurement purchases deemed to be sole source that did not adhere to the established procurement requirements. Specifically, the required justifications and supporting documentation for sole source awards were either incomplete or not retained. The Museum was unable to provide sufficient written documentation to support the justification for sole source vendor selections. Recommendation The Museum should review and enhance its procurement procedures and provide periodic staff training to ensure compliance with the Uniform Guidance. This includes clearly defining and enforcing documentation requirements for all procurement types, particularly sole source procurements. Additionally, implementing a standardized procurement checklist and approval workflow will help ensure proper justification, competitive solicitation when required, and appropriate documentation retention. Periodic reviews of procurement activities should also be conducted to verify ongoing compliance and to identify and address any procedural gaps. Views of Responsible Officials and Planned Corrective Actions The National Building Museum's existing written procurement policy strives to adhere to all applicable federal regulations and guidelines. In executing this grant, the Museum selected sole source contractors whose expertise aligned specifically with the project’s objectives. The Museum provided regular updates to the granting agency, the Institute of Museum and Library Services (IMLS), which was informed of and verbally agreed to the Museum’s intent and justification for sole sourcing. The Museum was awaiting a written acknowledgment when the agency was disbanded on March 31, 2025. To address this finding, the Museum will implement the following corrective actions: Enhance Documentation Procedures: We will reinforce contemporaneous documentation requirements for all procurement types, especially sole sourcing, to ensure that complete and compliant records are maintained. Periodic Reviews: Procurement files will be subject to periodic internal reviews to assess compliance and identify areas for improvement. These measures will be implemented promptly and integrated into the Museum’s procurement processes for all current and future federally funded projects.
Finding No. 2024-001: Completeness of Schedule of Expenditures of Federal Awards – Material Weakness Condition and Context During the audit, an error within the SEFA was discovered which required an adjustment to properly state the SEFA. The omitted amounts on the SEFA primarily related to a fe...
Finding No. 2024-001: Completeness of Schedule of Expenditures of Federal Awards – Material Weakness Condition and Context During the audit, an error within the SEFA was discovered which required an adjustment to properly state the SEFA. The omitted amounts on the SEFA primarily related to a federal grant which was not communicated from the development department to the finance department. Although the associated expenditures were properly recorded in the Museum’s financial records, the lack of internal communication resulted in the grant being inadvertently excluded from the SEFA. Recommendation We recommend the Museum review and enhance its internal controls and process to ensure the completeness of the SEFA. This should include cross-departmental coordination, particularly between the development and finance departments, to identify all federal funding sources and related expenditures. A checklist or reconciliation procedure should be established to verify that all applicable grants are included and properly reported. Views of Responsible Officials and Planned Corrective Actions The National Building Museum has established policies and internal controls to ensure the completeness and accuracy of grant reporting. However, in consideration of the SEFA findings, we will strengthen our processes specific to federal grants. We will enhance cross-departmental coordination between the Development and Finance departments to ensure all federal awards are properly identified and reported. Additionally, we will integrate the SEFA review into our regular grant reporting and performance monitoring procedures. As part of this effort, we enhanced the current reconciliation process and added a SEFA-specific process to support complete and accurate reporting. These improvements will be implemented in advance of the next reporting cycle to ensure compliance and prevent recurrence.
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