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Corrective Action Plans

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Finding 555350 (2024-002)
Material Weakness 2024
Micro Entrerprise Services of Oregon
OR
Allowable Costs / Cost Principles Material Weakness
Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supporte...
Finding # 2024-002 Type: Material weakness Type: Material noncompliance over allowable costs A.L. 14.218 U.S. Department of Housing and Urban Development A.L. 21.027 U.S. Department of Treasury Material Weakness/Material Noncompliance Personnel expenses charged to federal awards must be supported records that reflect the time worked charged to the award. The Organization charged personnel expenses based on approved budgeted amounts in the award agreement for 12 of 64 items tested. Corrective Action: We will implement additional training with employees on tracking time as well as develop an improved timesheet process. We are also in the process of implementing a new payroll system to ensure integration with the accounting system. Anticipated Completion Date July 1, 2025
View Audit 353993
Finding 555345 (2024-002)
Material Weakness 2024
Newhall School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understan...
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understand that maintaining accurate and accessible documentation is essential to federal compliance under Title 2, Code of Federal Regulations (CFR) §200.334. The District takes full responsibility for this oversight and is taking immediate steps to strengthen its internal controls and documentation practices. Corrective Action Plan 1. Reason for the Finding: This issue arose due to high turnover in the position responsible for federal reporting. As a result, institutional knowledge and documentation practices were disrupted, making it difficult to locate supporting financial records for the annual ESSER expenditure report. While the quarterly reports submitted throughout the year were accurate and properly supported, the annual report was not fully aligned with available documentation due to incomplete record retention during the staffing transitions. 2. Actions to be Taken to Correct the Issue: Centralized Document Management System: The District will implement a centralized, secure electronic document management system (e.g., Google Drive, SharePoint, or a financial records database) specifically for tracking and retaining federal program documentation. All financial records supporting ESSER and similar federal grants will be stored here and categorized by funding source, fiscal year, and reporting period. Standard Operating Procedure (SOP): A formal SOP for federal grants management will be created and distributed to all relevant departments. This will include clear guidelines for documentation, record retention timelines, and roles/responsibilities for financial reconciliation and audit readiness. Staff Training: District staff responsible for federal program management and reporting will be trained on the new SOP, federal compliance regulations (including CFR §200.334), and the use of the document management system. Refresher trainings will be conducted annually or as needed. Pre-Submission Review: A dual review process will be instituted where both the Business Services and Federal Programs teams confirm the availability and accuracy of supporting documentation before any reports are submitted to oversight agencies. 3. Timeline for Implementation: All corrective actions will be in place within 90 days. The centralized document storage system and SOPs will be finalized and rolled out within 60 days. Staff training will be completed within the following 30 days. Immediate measures to retain ESSER documentation have already been initiated.
View Audit 353992
Finding 555344 (2024-003)
Material Weakness 2024
California State University
CA
Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.430
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities ...
The University concurs with the recommendations. The University will review and enhance its procedures and internal controls to monitor or ensure the completeness and accuracy of all federal grants, to ensure they are separately recorded within the general ledger and all expenditures and activities are processed in accordance with applicable federal guidelines. The University will implement effort reporting procedures for the SNAP Cluster program that include accounting for all employee activities for the program and implement appropriate controls to ensure costs charges to the SNAP program are based on actual costs incurred and are properly determined and calculated based upon the Uniform Guidance allowable costs criteria.
View Audit 353990 Questioned Costs: $1
Finding 555343 (2024-002)
Material Weakness 2024
California State University
CA
Reporting § 200.303 § 200.502 § 200.510
The University concurs with the recommendation. The University will review and enhance its procedures and internal controls to ensure the SEFA is complete and accurate
The University concurs with the recommendation. The University will review and enhance its procedures and internal controls to ensure the SEFA is complete and accurate
View Audit 353990
Finding 555342 (2024-001)
Material Weakness 2024
California State University
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University concurs with the recommendation. The University will further review and refine the policies and procedures to strengthen internal controls and to ensure the timely and accurate reporting to NSLDS.
The University concurs with the recommendation. The University will further review and refine the policies and procedures to strengthen internal controls and to ensure the timely and accurate reporting to NSLDS.
View Audit 353990
Finding 555341 (2024-004)
Significant Deficiency 2024
City of American Canyon
CA
Reporting
Finding 2024-004 – Schedule of Expenditures of Federal Awards (SEFA) – Significant Deficiency The errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected, and a review process is now in place before the audit, with a second check for accuracy. The ...
Finding 2024-004 – Schedule of Expenditures of Federal Awards (SEFA) – Significant Deficiency The errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected, and a review process is now in place before the audit, with a second check for accuracy. The Senior Accountant will prepare the SEFA, and the Finance Manager will review it to ensure accuracy. We will communicate with granting agencies to confirm whether grants are federal and use a checklist to ensure proper classifications. Moving forward, federal and state grants will be correctly recorded, grants will be properly classified when recorded in the general ledger, and annual training on SEFA preparation and Uniform Guidance compliance will be provided.
View Audit 353989
International Research & Exchanges Board, Inc.
DC
Questioned Costs
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor...
nformation on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Finding: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. An invoice was incorrectly charged to the federal program twice for 1 contractor. Planned Corrective Action: IREX Global Finance will conduct a reconciliation of liabilities accounts between Quickbooks and Deltek Costpoint to detect any potential duplicate charges caused by manual import process between the two systems. Name and Person Responsible: Deputy Chief Financial Officer (Budget & Compliance), Richard Schrader Anticipated Completion Date: June 30, 2025
View Audit 353977 Questioned Costs: $1
Finding 555327 (2024-002)
Significant Deficiency 2024
Serenity House Counseling Services, Inc.
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
View Audit 353974
United Mental Health & Addiction Recovery Coalition
IL
Reporting Internal Control / Segregation of Duties § 200.327
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2...
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2025.
View Audit 353963
United Mental Health & Addiction Recovery Coalition
IL
Questioned Costs Internal Control / Segregation of Duties
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitt...
Auditee Response: Management concurs with the finding. We have passed the relevant adjustments to correct the misclassification in our FY24 financial statements. We will also update our accounting policies and procedures Per the Audit recommendation. The adjusted financial statements will be submitted to the federal awarding agency by the end of March 2025.
View Audit 353963 Questioned Costs: $1
Finding 555313 (2024-001)
Significant Deficiency 2024
Humility of Mary Housing, Inc.
OH
Reporting
Recommendation: We recommend that the Organization electronically file their reporting package, including the audited financial statements, to the Federal Audit Clearinghouse by the due date or request an extension for more time is needed. Response: Management agreed with the recommendation and pla...
Recommendation: We recommend that the Organization electronically file their reporting package, including the audited financial statements, to the Federal Audit Clearinghouse by the due date or request an extension for more time is needed. Response: Management agreed with the recommendation and plans on adhering to the deadline for future submissions.
View Audit 353944
Finding 555300 (2024-001)
Significant Deficiency 2024
Zero to Five Montana
MT
Subrecipient Monitoring Procurement, Suspension & Debarment Significant Deficiency
Finding Number 2024-001: Monitoring of Funds Passed to Subrecipient Federal Program ALN: 93.575 Corrective Action Plan: Zero to Five Montana has implemented updated policies and procedures to ensure proper execution and documentation of subrecipient contracts and payments. All contracts are now proc...
Finding Number 2024-001: Monitoring of Funds Passed to Subrecipient Federal Program ALN: 93.575 Corrective Action Plan: Zero to Five Montana has implemented updated policies and procedures to ensure proper execution and documentation of subrecipient contracts and payments. All contracts are now processed and signed via an electronic signing service (e.g., DocuSign) by the Executive Director, with copies securely retained. Prior to disbursing funds, subrecipients with executed contracts are set up as vendors in the expense management system. The subrecipient must complete their vendor profiles and submit tax documentation. Payments are supported by an invoice that includes payment details, expense codes, and grant assignments (if applicable), and must be reviewed and approved by the Program and Operations Directors to confirm all documentation and compliance steps are met. Staff will be trained on these procedures by April 14, 2025, and quarterly audits will be conducted to monitor adherence, with findings reported to leadership and the governing board. Contact Person Responsible for Corrective Action: Caitlin Jensen, Executive Director Anticipated Completion Date: April 14, 2025
View Audit 353940
Finding 555297 (2024-001)
Material Weakness 2024
Edison Local School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
Going forward, Edison Local Schools Eligibility process to determine Free/Reduced/Denied Status of applications submitted for the National School Lunch Program are: All applications collected at Edison Local School will be reviewed prior to the data entered into pay schools to ensure the application...
Going forward, Edison Local Schools Eligibility process to determine Free/Reduced/Denied Status of applications submitted for the National School Lunch Program are: All applications collected at Edison Local School will be reviewed prior to the data entered into pay schools to ensure the applications have all the information and data to make the correct determination. The income eligibility criteria is established by the Ohio Department of Education. The eligibility for paper applications will be made by the food service director and the superintendent is the determining official and each application is reviewed prior to entering this into the POS system, and a free/reduced and benefits issuance reports is compared to ensure all information is correct after it is entered to ensure the determination is correct, additionally annual verification is also done on free/reduced applications.
View Audit 353937
Finding 555296 (2024-001)
Significant Deficiency 2024
Launch Alaska
AK
Reporting
The Organization has implemented improved internal controls and reporting mechanisms to ensure timely submission of reporting packages in accordance with 2 CFR Part 200, Subpart F, Section 200.512. Steps include a compliance calendar, internal reminders, and accountability measures to prevent future...
The Organization has implemented improved internal controls and reporting mechanisms to ensure timely submission of reporting packages in accordance with 2 CFR Part 200, Subpart F, Section 200.512. Steps include a compliance calendar, internal reminders, and accountability measures to prevent future delays.
View Audit 353931
Finding 555293 (2024-007)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555292 (2024-005)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555291 (2024-006)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Finding 555290 (2024-004)
Material Weakness 2024
Town of Port Barre
LA
Questioned Costs Cash Management
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
The Town agrees with the finding and has established policies and procedures to ensure that expenditures are only charged to one federal program.
View Audit 353928 Questioned Costs: $1
Schoolhouse Apartments, Inc.
CT
HUD Housing Programs
Finding No. 2024-002 - Timely Response to MOR Findings Planned Corrective Action - We have submitted our responses to the findings identified in the 2023 MOR report on March 6, 2025. We will put procedures in place to respond to MOR reports within the 30-day deadline. Anticipated Completion Date - M...
Finding No. 2024-002 - Timely Response to MOR Findings Planned Corrective Action - We have submitted our responses to the findings identified in the 2023 MOR report on March 6, 2025. We will put procedures in place to respond to MOR reports within the 30-day deadline. Anticipated Completion Date - March 2025 Responsible Contact Person - Brian Hollstein, President, Board of Directors, E-mail: bchollstein@optonline.net
View Audit 353899
Schoolhouse Apartments, Inc.
CT
HUD Housing Programs
Finding No. 2024-001 - Request for Rent Increases Planned Corrective Action - Management has since revised the Budget Process, to include improved tracking and regular monthly update meetings with all relevant departments to ensure timely submissions for rental increases and affiliated paperwork, ef...
Finding No. 2024-001 - Request for Rent Increases Planned Corrective Action - Management has since revised the Budget Process, to include improved tracking and regular monthly update meetings with all relevant departments to ensure timely submissions for rental increases and affiliated paperwork, effective immediately. Anticipated Completion Date - March 2025 Responsible Contact Person - Brian Hollstein, President, Board of Directors, E-mail: bchollstein@optonline.net Finding No. 2024-001 - Replacement Reserve Deposits Planned Corrective Action - Management will ensure that required monthly deposits are brought current and kept current in the future. Anticipated Completion Date - June 30, 2025. As of January 2025, Sharon Ridge Expansion Corporation has made payments for deposits through August 2024. Responsible Contact Person - Donn Castonguay, Treasurer
View Audit 353899
Finding 555238 (2024-002)
Significant Deficiency 2024
Habitat for Humanity of Michigan, Inc.
MI
Reporting Internal Control / Segregation of Duties
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulati...
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: By June 30, 2025, management, with the expertise of RDM Associates, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. For fiscal year 2025, RDM Associates is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. RDM Associates is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. By June 30, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of RDM Associates to facilitate knowledge transfer and operational resilience. The transition to RDM Associates as our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is June 30, 2025.
View Audit 353872
Finding 555236 (2024-003)
Significant Deficiency 2024
Canyon County, Idaho
ID
Procurement, Suspension & Debarment § 200.212 § 200.318 § 200.326
Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of states, must follow t...
Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Non-Federal entities other than states, including those operating federal programs as subrecipients of states, must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. They must use their own documented procurement procedures, which reflect applicable state and local laws and regulations, provided that the procurements conform to applicable federal statutes and the procurement requirements identified in 2 CFR Part 200. 2 CFR sections 200.212 and 200.318(h); 2 CFR section 180.300; 48 CFR section 52.2096 outlines the requirements the Non-Federal entity verify vendors for which it plans to enter into a covered transaction are not debarred, suspended, or otherwise excluded. It was noted that while the County does have a purchasing policy, elements as required by Uniform Guidance are absent from the policy. In addition, we noted the County did not retain the supporting documentation indicating they had verified vendors they were entering into covered transactions with were neither suspended nor debarred. While our testing noted no instances of noncompliance, the absence of internal controls over compliance as it relates to having a Uniform Guidance compliant policy, could lead the County to enter into covered transactions that are not compliant with federal regulations. Responsible Individuals: Kyle Wilmot Canyon County Controller Corrective Action Plan: Members of the audit office will review each vendor in the SAM.gov database to ensure that they are not suspended, debarred or otherwise excluded. The search of these entity(s) will then be saved to the shared drive for the upcoming ACFR season and the supervisor will be notified of the search to ensure that the files have been properly saved. Anticipated Completion Date: Canyon County will complete the corrective actions for the September 30, 2025, reporting period.
View Audit 353861
Finding 555235 (2024-002)
Significant Deficiency 2024
Canyon County, Idaho
ID
Matching / Level of Effort / Earmarking § 200.329
Finding: 2024-001 Finding Summary: (1) During the auditor’s testing for unrecorded liabilities, it was noted the County Finding: 2024-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Fin...
Finding: 2024-001 Finding Summary: (1) During the auditor’s testing for unrecorded liabilities, it was noted the County Finding: 2024-002 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number(s): 21.027 Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: Recipients of CSLFRF can calculate lost revenue for the years 2020, 2021, 2022, and 2023 based on the formula provided in the 2022 Final Rule to determine the amount of CSLFRF funds that can be used for the “provision of government services”. In calculating revenue loss, recipients can choose whether to use calendar or fiscal year dates but must be consistent throughout the period of performance. If calculating revenue loss, recipients must provide auditors with evidence supporting their revenue loss calculation. Non-Federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR section 200.329). During the testing over Earmarking, it was noted the County was not able to completely support the amounts used in the calculation. Further, there was no evidence of review of the calculation. As a result, the revenue loss number calculated by the County was incorrect. This incorrect number was reported to the Treasury as part of the County’s quarterly reporting requirement. Responsible Individuals: Kyle Wilmot Canyon County Controller Corrective Action Plan: The Auditor’s Office was short staffed when calculation was due for the earmarking requirements. Now with the office having a full team, the County has updated the process for the earmarking calculation requirements. After the amounts are calculated for the requirement, another member of the audit office will review the calculation and support documentation. Once reviewed, the calculation and supporting documents will be added to a file on the shared drive for the reporting requirements for the CSLFRF. Anticipated Completion Date: Canyon County will complete the corrective actions for the September 30, 2025, reporting period.
View Audit 353861
Town of Hartland, Maine
ME
Reporting § 200.512
The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.
The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.
View Audit 353848
Finding 555223 (2024-004)
Significant Deficiency 2024
Chicago Heights School District 170
IL
Cash Management Reporting Internal Control / Segregation of Duties
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal cou...
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures. Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025. Contact Person: Joe Barker, CSBO.
View Audit 353840
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