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Corrective Action Plans

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Finding 560295 (2024-003)
Material Weakness 2024
Aliquippa School District
PA
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.328 § 200.329
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Of...
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance.CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of the financial management system and the posting of all transactions into that system. Procedures will be put into place during the remaining months of the 2024-2025 fiscal year, and all subsequent years, for ensuring federal program expenditures are properly coded within the District’s financial management system so as allow for proper reporting related to those expenditures.
View Audit 356222
Finding 560294 (2024-002)
Material Weakness 2024
Aliquippa School District
PA
Allowable Costs / Cost Principles Reporting § 200.403
CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant progr...
CONDITION: The District did not comply with the laws and regulations related to its participation in it’s various federal grant program reporting requirements. Personnel did not complete and submit the required ‘quarterly cash on hand reports’ and ‘final expenditure report’ (FER) for the grant programs based on supporting accurate general ledger expenditures as required by Section 2 CFR 200.403(g) of the Uniform Guidance. CRITERIA: The PA Department of Education (PDE) and Section 2 CFR 200.403(g) of the Uniform Guidance requires the completion and submission of a ‘quarterly cash on hand report’ quarterly as needed and a ‘final expenditure report’ (FER) at the conclusion of each grant program year (including any carryover period) based on information contained in the School District’s financial management system and supported by all underlying documentation. MANAGEMENT’S CORRECTIVE ACTION PLAN: The School District concurs with the above noted finding. The School District has employed a new Business Manager whose responsibilities include the oversight of accounting records and preparation of all required financial reports related to PDE federal grant programs in a timely manner, and to ensure that the information reported to PDE is supported by the underlying documentation contained in the District’s general ledger. Procedures will be put into place during the remaining months of the 2024-2025 fiscal year, and all subsequent years, for ensuring federal program reports are prepared accurately and agree with the financial management system and supported by all underlying documentation.
View Audit 356222
Skokie/morton Grove School District No. 69
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 356217
Finding 560285 (2024-001)
Significant Deficiency 2024
Walla Walla School District No. 140
WA
Procurement, Suspension & Debarment School Nutrition Programs Subrecipient Monitoring
As of result of finding for federal procurement requirements the District has reviewed the procurement requirements with the food service director and staff. In addition, the district has reviewed current spending with vendors within food services to determine procurement requirements for 25-26 fisc...
As of result of finding for federal procurement requirements the District has reviewed the procurement requirements with the food service director and staff. In addition, the district has reviewed current spending with vendors within food services to determine procurement requirements for 25-26 fiscal year. This review will be done on an annual basis. In the future the district will review and document the requirements of the awarding agency to ensure they align with our own requirements based on local spending patterns. The district did implement these changes for 2024-2025 Fiscal Year.
View Audit 356215
Finding 560282 (2024-001)
Significant Deficiency 2024
Arctic Research Consortium of the United States, Incorporated
AK
Reporting
CORRECTIVE ACTION PLAN For the Fiscal Year Ended 2024 Auditee: ARCUS Finding Number: 2024-001 1. Strengthen Internal Controls ■ ARCUS will provide training to accounting and grants management staff on: o Identifying the funding source of each grant received, reconciling to the general ledger, and do...
CORRECTIVE ACTION PLAN For the Fiscal Year Ended 2024 Auditee: ARCUS Finding Number: 2024-001 1. Strengthen Internal Controls ■ ARCUS will provide training to accounting and grants management staff on: o Identifying the funding source of each grant received, reconciling to the general ledger, and documenting federal program expenditures o Grant compliance monitoring and documentation standards o SEFA preparation and reconciliation ■ ARCUS will establish a reconciliation process between the SEFA and the financial statements. ■ ARCUS wil assign a secondary review by a separate staff or board member to validate completeness and accuracy of SEFA before final submission. 2. Use of External Resources (if needed) ■ ARCUS will consider engaging a financial consultant or CPA with expertise in federal grants to review the SEFA preparation process during the next audit cycle to ensure compliance and accuracy, if expertise in SEFA preparation does not exist within current staff group or recent turnover in personnel has occurred. IMPLEMENTATION During fiscal year 2025
View Audit 356214
Finding 560268 (2024-001)
Significant Deficiency 2024
Northwest Indiana Regional Development Authority
IN
We acknowledge the deficiencies noted in Finding 2024-001 and are taking proactive steps to strengthen our internal controls and year-end procedures. Regarding the missed accounts payable entries, we recognize that these two payments in 2025 should have been recorded as 2024 liabilities. To address ...
We acknowledge the deficiencies noted in Finding 2024-001 and are taking proactive steps to strengthen our internal controls and year-end procedures. Regarding the missed accounts payable entries, we recognize that these two payments in 2025 should have been recorded as 2024 liabilities. To address this, we will implement a more rigorous review process for yearend payables. Moving forward, we will ensure that all invoices are not only recorded promptly within Bill.com but also subjected to additional layers of review at year-end to confirm proper period recognition. Having the presence of a dedicated Controller throughout the fiscal year will also further strengthen oversight and improve accuracy in financial reporting. For the Blight program, we have established a repeatable treatment approach to ensure consistency. When new situations arise, our team will meet to determine the appropriate accounting treatment and ensure proper documentation.
View Audit 356200
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Noncompliance with Reporting Requirements
Noncompliance with Reporting Requirements
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
The Organization’s agreements carry with them certain periodic reporting requirements that are due either 15 days following the close of each month, or 30 days following the close of each quarter.
The Organization’s agreements carry with them certain periodic reporting requirements that are due either 15 days following the close of each month, or 30 days following the close of each quarter.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Condition: Four instances were noted of late reporting or a lack of support indicating when a report was filed.
Condition: Four instances were noted of late reporting or a lack of support indicating when a report was filed.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Known Questioned Costs: None
Known Questioned Costs: None
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Likely Questioned Costs: None
Likely Questioned Costs: None
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Context: As part of our testing of the monthly reporting requirements for ALN 93.959, we noted four instances in which a required monthly report was either submitted after the required deadline or no support was provided to indicate when or if the required monthly report was submitted.
Context: As part of our testing of the monthly reporting requirements for ALN 93.959, we noted four instances in which a required monthly report was either submitted after the required deadline or no support was provided to indicate when or if the required monthly report was submitted.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Cause: Management oversight.
Cause: Management oversight.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor.
Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Repeat Finding: Yes
Repeat Finding: Yes
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. In the event issues arise with an online submission, an email should be sent to the representative for the grant to acknowledge these errors and determine a m...
Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. In the event issues arise with an online submission, an email should be sent to the representative for the grant to acknowledge these errors and determine a means to resolve the around submission problems.
View Audit 356195 Questioned Costs: $1
Milestone Recovery and Subsidiaries
ME
Questioned Costs
Views of responsible officials and planned corrective action: We are in agreement with the finding. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.
Views of responsible officials and planned corrective action: We are in agreement with the finding. Management is in the process of creating an updated process/system to ensure compliance with this requirement moving forward.
View Audit 356195 Questioned Costs: $1
Finding 560262 (2024-001)
Significant Deficiency 2024
Appalachian Community Capital Corporation
VA
Reporting
April 24, 2025 Appalachian Community Capital Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 105 Arbor Drive, 3rd Floor Christiansburg, VA 24073 Aud...
April 24, 2025 Appalachian Community Capital Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 105 Arbor Drive, 3rd Floor Christiansburg, VA 24073 Audit period: December 31, 2024 The findings from the December 31, 2024 Schedule of Findings and Questioned Costs (the “Schedule”) are discussed below. The findings are numbered consistently with the number assigned in the Schedule. FINDINGS – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT 2024-001: Environmental Protection Agency – Assistance Listing No. 66.960, Greenhouse Gas Reduction Fund: Clean Communities Investment Accelerator, Significant Deficiency Criteria and Condition: Recipients of federal funds are required to prepare a complete and accurate Schedule of Expenditures of Federal Awards. Additionally, recipients must establish and maintain effective internal controls over federal awards to provide reasonable assurance of accurate financial reporting Context: The Company updated the 2024 Schedule of Expenditures of Federal Awards by a material amount a result of issues identified during review of subsequent disbursements in the financial statement audit. Cause: The error occurred due to insufficient controls over the process for capturing and reconciling all expenditures incurred during the period to be included on the SEFA. Effect: The SEFA initially provided understated total federal expenditures and excluded a material portion of major program activity. Recommendation: We recommend that the Company implement enhanced SEFA preparation and review procedures, including a reconciliation of SEFA amounts to general ledger activity and verification that all applicable federal awards are included. Views of Responsible Officials and Planned Corrective Actions: The SEFA was reconciled with the general ledger accounts and the understatement was caused by the delay in receipt and payment of several invoices that were not captured on the general ledger for the year. The exclusion of these invoices was due to a meticulous contract and invoicing compliance review of vendors by the grant team to ensure compliance with the grant terms and conditions. This review process often involved the need for vendors to revise and resubmit invoices, and in some cases, this compliance review delayed the presentation of invoices to the accounts payable team. Since then, we have developed invoicing best practices and training for all vendors to improve their ability to present compliant invoices in a timely manner. We agree the SEFA was understated and have established new processes to ensure all expenditures are properly included in the SEFA by adding another layer of review by the personnel responsible for all expenditure approval and reporting of the major program and an enhanced review of invoices paid after the period end. As part of this enhanced review, we will cross-check data maintained in the Grant Tracker workbook which tracks all invoices associated with program administration of the grant as a related source of documentation for the SEFA preparation. Name of Contact Person: Donna Gambrell, President and Chief Executive Officer Signature of Contact Person:
View Audit 356167
Dolton School District 149
IL
Reporting Subrecipient Monitoring
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 7 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting...
Condition: The District did not comply with the requirements of filing quarterly and period reports by the due dates set by ISBE. A total of 7 reports were filed late. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Anticipated Date of Completion: 6/30/2025. Name of Contact Person: Dr. Maureen M. White, Superintendent. Management Response: Management will work together with staff to verify that grant compliance reporting deadlines are met moving forward.
View Audit 356159
Finding 560217 (2024-002)
Significant Deficiency 2024
International Rescue Committee, Inc.
NY
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management
2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Pr...
2024-002 Allowable Indirect Costs Federal Agencies: U.S. Department of Health and Human Services, and U.S. Department of the Treasury Program Titles and ALN Numbers: 1.ALN #93.566: Refugee and Entrant Assistance State/Replacement Designee Administered Programs2.ALN #93.676: Unaccompanied Children Program3.ALN #21.027: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Federal Grant Numbers: U.S. Department of Health and Human Services: 1. Refugee and Entrant Assistance State Administered Programs/Refugee andEntrantAssistance State / Replacement Designee Administered Programs: a. Florida Department of Children and Families: Comprehensive Refugee Services -Leon County (Tallahassee), Florida (ALN 93.566, award number LK207) b. Maryland Department of Human Resources MORA Office: i. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-23-507) ii. Refugee Transitional Cash Assistance (RTCA) Maryland (ALN93.566,award number FIA/RTCA-24-507) iii. Extended Case Management Program (ALN 93.566, award numberFIA/ECMP-24-514) c.New York State Office of Temporary & Disability Assistance: Refugee SchoolImpact Program (RSIP) (ALN 93.566, award numberTDA01 C00948GG-3410000) d. Catholic Charities, Diocese of Fort Worth: i. Refugee Cash Assistance (ALN 93.566, award number FFY2024-22536C-CMA) ii. Refugee Support Services (RSS) Program (ALN 93.566, award numberFFY2024-27927C-RSS) iii. Refugee Cash and Medical Assistance (CMA) Program (ALN 93.566,awardnumber FFY2024-27927C-CMA) iv. Refugee Support Services (RSS) Program - Afghan SupplementalAppropriations (ASA) (ALN 93.566, award number FFY2024-27927C-ASA-RSS) e. Colorado Department of Human Services: REACH: Cash and MedicalAssistance(ALN 93.566, award number 24 IHGA 184529) 2. Unaccompanied Children Program/Heartland Human Care Services:UnaccompaniedMinors (ALN 93.676, award number 90ZU0358-03-00) U.S. Department of Treasury: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds: 1. City of Phoenix: ARPA Funding Round 2 (ALN 21.027, award number 157893-0 FE) 2. Maricopa County (Arizona): Refugee Relocation Program - RA Services (ALN 21.027,award number C-73-23-083-X-00) Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to update and strengthen internal controls to ensure indirect costs are applied correctly and any correction is completed within the applicable fiscal year: 1. A communication will be released to all IRC finance staff to share this exception and reinforce the requirement that: i) indirect cost rates, and any applicable exclusions are provided to the consolidation unit at the start of each award, ii) Indirect cost calculation are reviewed and reconciled between the invoice and the General ledger. 2. A tool will be released to be used by all field finance leads monthly, before the submission of invoices, and at the closure of each award to verify the accuracy of the indirect cost calculation. Any differences identified will be adjusted. 3. The awards financial management unit and the regional finance teams will apply the above tool on a quarterly basis for additional oversight and monitoring for any discrepancies. Anticipated Completion Date: September 30, 2025
View Audit 356152
Finding 560216 (2024-001)
Significant Deficiency 2024
International Rescue Committee, Inc.
NY
Subrecipient Monitoring Reporting Procurement, Suspension & Debarment § 200.303
2024-001 Reporting - Federal Funding Accountability and Transparency Act 2024-001 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles a...
2024-001 Reporting - Federal Funding Accountability and Transparency Act 2024-001 Reporting - Federal Funding Accountability and Transparency Act Federal Agencies: U.S. Department of State/Bureau of Population and Refugees and Migration, and U.S. Agency for International Development Program Titles and ALN Numbers: 1.ALN #19.517: Overseas Refugee Assistance Programs for Africa 2.ALN #98.001: United States Foreign Assistance for Programs Overseas Federal Grant Numbers: 1. SPRMCO23CA0106 - Advancing access to integrated life-saving assistance and protection services to promote self-reliance and resilience for refugees and host communities in Uganda 2. 720BHA22GR00304 - Holistic prevention and response services to support people affected by forced displacement to restore and rebuild their lives Contact Person: Rick Estridge, Controller, rick.estridge@rescue.org, (443)890-0915 Corrective Action: The following corrective action will be taken to ensure timely FFATA reporting of all applicable subgrant details in SAM.Gov: 1.IRC will update its onboarding process descriptions and checklists to ensure all staff responsible for FFATA reporting are provided the Sam.Gov credentials required for entering data into the system within 15 days of starting. 2.All staff responsible for entering FFATA details in Sam.Gov will be provided additional training and user guides detailing FFATA reporting requirements and processes. The updated process requirements will require obtaining screenshots when system errors/access prevents entering details within the required 30 days. 3.Quarterly detective review processes will be put in place to monitor compliance with all FFATA compliance and corrective actions will be taken with staff who are not performing to standard. Anticipated Completion Date: September 30, 2025
View Audit 356152
Finding 560183 (2024-005)
Significant Deficiency 2024
County of Henry
MO
Reporting
The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments.
The County will work diligently to comply with and to fully understand the proper procedures of completing the SEFA. As the state does not provide SEFA training, advice may be sought from Certified Public Accountants with SEFA knowledge and local governments.
View Audit 356151
Finding 560182 (2024-004)
Significant Deficiency 2024
County of Henry
MO
HUD Housing Programs Internal Control / Segregation of Duties
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
The County Clerk is in the process of preparing the needed documentation to document their internal control structure in conformity with the Uniform Guidance.
View Audit 356151
Finding 560154 (2024-002)
Material Weakness 2024
County of Nevada
CA
Allowable Costs / Cost Principles Material Weakness Reporting
Delays in Financial Reporting Recommendation: The County should look at increasing the amount of experienced finance staff to help facilitate year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County...
Delays in Financial Reporting Recommendation: The County should look at increasing the amount of experienced finance staff to help facilitate year-end closing procedures and the preparation of its basic financial statements. Because the basic financial statements are the responsibility of the County, it is in its best interest to closely monitor the accounting process to ensure that financial position and operating results are accurately and timely reported. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Auditor-Controller’s office is currently in the process of providing additional training to its staff to further develop their technical knowledge, and to assess internal processes over year-end closing processes and the preparation of financial statements in order to accurately update financial records and in a timely manner. Name of the contact person responsible for corrective action: Gina Will Planned completion date for corrective action plan: March 31, 2026
View Audit 356146
Finding 560110 (2024-008)
Material Weakness 2024
Town of Coalton
WV
Reporting § 200.328 § 200.329
Management stated they have established a policy to ensure each quarterly report is submitted by its due date.
Management stated they have established a policy to ensure each quarterly report is submitted by its due date.
View Audit 356130
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