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Corrective Action Plans

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Finding 571506 (2024-002)
Material Weakness 2024
McNary Elementary School District No. 23
AZ
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.333
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
View Audit 362459
Finding 571503 (2024-006)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. I...
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. In addition, quarterly reviews will be conducted in partnership with departments to confirm that all federal awards are current and accurately captured. These improvements, along with the updated required quarterly report and request for reimbursement procedures, will allow the City to compile a complete and accurate SEFA. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571502 (2024-005)
Material Weakness 2024
City of Loveland
CO
Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficie...
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requirements, the City failed to follow such procedures, despite compliance in practice. To address this, the City will revise both its Grants Management and Procurement Administrative Regulations to ensure that all required federal provisions are explicitly included in all applicable solicitations and contracts. Updated procedures will reinforce alignment between policy and practice. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571501 (2024-004)
Material Weakness 2024
City of Loveland
CO
Procurement, Suspension & Debarment § 200.318
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the Build America Buy America clause. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requiremen...
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the Build America Buy America clause. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requirements, the City failed to follow such procedures, despite compliance in practice. To address this, the City will revise both its Grants Management and Procurement Administrative Regulations to ensure that all required federal provisions are explicitly included in all applicable solicitations and contracts. Updated procedures will reinforce alignment between policy and practice. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571500 (2024-003)
Material Weakness 2024
City of Loveland
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administra...
Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administrative Regulation to require that all requests for reimbursement be submitted on a quarterly basis. Each RFR will be required to go through a documented review by a finance staff member prior to submission to ensure accuracy and appropriate application of required match. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 07/31/2025
View Audit 362454
Finding 571499 (2024-002)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff me...
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571498 (2024-001)
Material Weakness 2024
City of Loveland
CO
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy...
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571495 (2024-001)
Material Weakness 2024
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles
Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 2152805...
Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020, Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None, Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: In a sample of 30 payroll transactions, 7 did not have timesheets to support the allocation of salary costs charged to the major program. Further investigation revealed that Boys and Girls Clubs did not require time and effort reporting for program management personnel whose time charged to the awards totaled approximately $98,000. Repeat finding of #2023-003. Recommendation: Strengthen controls to require time and effort reporting of actual time incurred for all salaries and wages charged to federal programs. Planned corrective action: Management agrees with the finding. Boys and Girls Clubs shall implement tighter controls related to accurately documenting time and effort allocations to grants. Boys and Girls Clubs became aware of this issue subsequent to the termination of the program. At that time, the Vice President of Finance and Business Operations implemented a Bi-Weekly Activity Report for administrative salaried personnel on a timeline that aligns with the payroll period cycle. Administrative personnel have been trained on the use of the Bi-Weekly Activity Report. The Bi-Weekly Activity Report is filled out by the employee detailing their activity for the period and signed by their immediate Supervisor and then provided back to the Finance Department. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: Completed June 30, 2024
View Audit 362452
Finding 571494 (2024-003)
Material Weakness 2024
Metro Atlanta Recovery Residences, Inc.
GA
Questioned Costs Eligibility
The Organization will implement additional procedures to ensure that documentation to support the eligibility of all program participants. These procedures will be implemented by the end of fiscal year ending June 30, 2025.
The Organization will implement additional procedures to ensure that documentation to support the eligibility of all program participants. These procedures will be implemented by the end of fiscal year ending June 30, 2025.
View Audit 362446 Questioned Costs: $1
Finding 571493 (2024-003)
Material Weakness 2024
Lyons Fire District
NY
Internal Control / Segregation of Duties Reporting
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board m...
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2025, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
View Audit 362438
Finding 571491 (2024-002)
Significant Deficiency 2024
City of Creswell
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.322 § 200.322(A)
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
View Audit 362425
Finding 571490 (2024-011)
Significant Deficiency 2024
Assemblies of God Family Services Agency
AR
Reporting § 200.512
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective...
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective Action The Board and management will consult with the auditors to identify Planned: best practices to be performed to enhance the quality of the accounting processes. Anticipated The corrective action plan will be implemented by July 2025 and will Implementation have continued oversight by management and the Board of Directors. Date:
View Audit 362424
Finding 571489 (2024-001)
Significant Deficiency 2024
Riverside Educational Center
CO
Reporting § 200.510
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: L...
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: Landen Fledderjohn, Financial Manager Estimated Completion Date: June 30, 2025
View Audit 362423
Finding 571488 (2024-001)
Material Weakness 2024
Deschutes Land Trust
OR
Reporting Internal Control / Segregation of Duties Material Weakness § 200.303
WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there i...
WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Ensure the Stewardship Director reviews and signs the SF-425. Action Plan: Amend existing policies associated with federal grants, to require the Program Director responsible for overseeing projects using federal funds to sign any required and submitted financial reports. Name(s) of the contact people responsible for correction action: Michael Rubovits Plan completion date for corrective action plan: 8/31/2025
View Audit 362417
Finding 571487 (2024-004)
Significant Deficiency 2024
Academy of Accelerated Learning, INC
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designat...
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designate the preparer and approver, to properly and timely record all accounts in accordance with generally accepted accounting principles. Academy of Accelerated Learning, Inc. will establish timelines and training for the expense approval process. Leadership and the new financial management will designate staff to align with a segregation of duties and hold staff accountable. Timeline and Responsible Position: By August 31, 2026. Board of Directors, Superintendent, and Chief Financial Officer.
View Audit 362410
Finding 571485 (2024-001)
Significant Deficiency 2024
Ayer Elderly Housing Partnership, Inc.
MA
HUD Housing Programs Significant Deficiency
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
Auditee’s Response and Planned Corrective Action With the increase in the contract rents effective January 1, 2025 will be able to timely fund the reserve. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kenneth Martin, Executive Director
View Audit 362407
Finding 571482 (2024-003)
Significant Deficiency 2024
Eastern Plains Community Action Agency, Inc.
NM
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking
We have never had monthly board or policy council meetings, but we upload monthly reports including financials to our portal for board and policy council members to reveiw and comment. Our meetings have always been quarterly. In addition, we already have the EPCAA Governance Program Planning Policy ...
We have never had monthly board or policy council meetings, but we upload monthly reports including financials to our portal for board and policy council members to reveiw and comment. Our meetings have always been quarterly. In addition, we already have the EPCAA Governance Program Planning Policy in place to correct this finding that was approved by the board on August 9, 2024.
View Audit 362404
Finding 571481 (2024-002)
Material Weakness 2024
Eastern Plains Community Action Agency, Inc.
NM
Questioned Costs Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313 § 200.406
Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been t...
Physical inventory has been completed, and this process was added to our monitoring calendar to be completed in May of each year. Regarding insurance reimbursement, our policies and procedures are updated to reflect this requirement, and the fiscal staff has been trained on this requirement.
View Audit 362404 Questioned Costs: $1
Finding 571478 (2024-001)
Material Weakness 2024
Charter Township of Chesterfield
MI
Procurement, Suspension & Debarment
Finding Number: 2024-001 Condition: The Township did not retain documentation as evidence to show that they performed a check for whether a contractor was suspended or debarred before entering into a contract, nor did they obtain a certification from the contractor. Planned Corrective Action: The T...
Finding Number: 2024-001 Condition: The Township did not retain documentation as evidence to show that they performed a check for whether a contractor was suspended or debarred before entering into a contract, nor did they obtain a certification from the contractor. Planned Corrective Action: The Township will develop and implement a formal written policy and procedure to ensure compliance with 2 CFR §180.300. This procedure will require verification of a contractor’s status via the System for Award Management (SAM.gov) prior to the execution of any contract funded with CSLFRF dollars. The Township will also maintain printed or electronic documentation of the verification results in the contract file. Staff involved in procurement will be trained on this requirement to ensure consistent application. Contact person responsible for corrective action: Victoria Bauer, Township Financial Officer Anticipated Completion Date: 08/15/2025
View Audit 362400
Buy California Marketing Agreement
CA
§ 200.512
BCMA management acknowledges the finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended June 30, 2024. In response to the finding, management has already engaged a public accounting firm to complete the audit of BCMA’s financial statements for the y...
BCMA management acknowledges the finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended June 30, 2024. In response to the finding, management has already engaged a public accounting firm to complete the audit of BCMA’s financial statements for the year ended June 30, 2025 in order to submit a timely package to FAC before the March 31, 2026 deadline.
View Audit 362386
Central Manor Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Cash Management
Finding 2024-005: Residual Receipts Deposit: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-005: Residual Receipts Deposit: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Central Manor Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-004: Uninsured Banking Account Balance: Recommendation: The Project needs to monitor banking account balances to ensure compliance. Action Taken: To be determined.
Finding 2024-004: Uninsured Banking Account Balance: Recommendation: The Project needs to monitor banking account balances to ensure compliance. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Central Manor Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-003: Required Reserves Deposit Shortage: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-003: Required Reserves Deposit Shortage: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Central Manor Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-002: Unallowed Expenditures: Recommendation: Consult with HUD to determine the corrective action. Action Taken: To be determined.
Finding 2024-002: Unallowed Expenditures: Recommendation: Consult with HUD to determine the corrective action. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
Central Manor Apartments, Inc.
FL
Questioned Costs HUD Housing Programs Special Tests & Provisions
Finding 2024-001: Unauthorized Reserves Withdrawal: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
Finding 2024-001: Unauthorized Reserves Withdrawal: Recommendation: The Project needs to determine if these funds must be submitted to the new owner. Action Taken: To be determined.
View Audit 362385 Questioned Costs: $1
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