Corrective Action Plans

Finding 570515 (2024-001)

Significant Deficiency 2024

IL

Questioned Costs Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which pay periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by the days worked within the grant period. Explanation of disa...

Recommendation: We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which pay periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by the days worked within the grant period. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: 1. Create list of grants with pertinent contract terms for monitoring and reference. Highlight grants with term end dates within the fiscal year. 2. Update Grant Tracking workpapers to alert on grant year end and create allocation tab to separate payroll expenses that crossover grant end terms. Review non-payroll expenses to ensure they belong to proper grant term. 3. Monitor progress and review grants at fiscal year end to ensure process was followed. Name of the contact person responsible for corrective action: Keith Flores, CFO Planned completion date for corrective action plan: 8/31/2025

View Audit 361495 Questioned Costs: $1

Finding 570514 (2024-001)

None 2024

Community & Senior Services of Johnston County, Inc.

NC

Management has met and developed a plan to improve the timeliness of gathering documents for the next audit. The goal is to be prepared by December 1st subsequent to year-end. Effective: Immediately, Contact: Melba Sutton, Finance Director

View Audit 361494

Finding 570505 (2024-001)

Significant Deficiency 2024

Polk County, Florida

FL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before su...

Department of Homeland Security Hazard Mitigation Grant-Assistance Listing No. 97.039 Recommendation: It was noted that improvements were observed compared to the previous year, however, we advise the County to maintain a review process to ensure quarterly reports are thoroughly examined before submission to FDEM. Additionally, monitoring procedures should be established to guarantee the proper submission of close-out reports. Implementing a technology solution could aid the grant manager in gathering the necessary reports for the grantor, facilitating easier oversight and monitoring of grant compliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will further strengthen oversight of programmatic reporting by developing and implementing a system of monitoring procedures to guarantee that periodic reports contain the appropriate data, have an adequate review performed by the relative Division Director, and are submitted within the timeframe required by the funder. The proper submission of close-out reports will also be accomplished through the developed monitoring procedures. A grant management software will be purchased and implemented and become a foundational component of the County's grant management infrastructure, allowing for more effective oversight by the County grant manager and ensuring greater compliance with all applicable regulations. Additionally, the County will implement mandatory trainings focusing on 2 CFR Part 200, to ensure fiscal and project managers involved with grant projects are fully educated on uniform administrative requirements, including proper reporting and close-out procedures, cost principles, and audit requirements related to federal and pass-through awards. Name(s) of the contact person(s) responsible for corrective action: Terri Saltzman, Grants and Community Investment Manager. Planned completion date for corrective action plan: September 30, 2025. If the Department of Homeland Security has questions regarding this plan, please call Terri Saltzman at 863-519-2049.

View Audit 361493

Finding 570501 (2024-002)

Material Weakness 2024

West Central Nebraska Joint Housing Authority

NE

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inte...

Finding 2024-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.

View Audit 361476

Finding 570500 (2024-002)

Material Weakness 2024

Edison Local School District

OH

Subrecipient Monitoring § 200.332

The District already had an established security system and upgraded to an I.D. security system. Therefore, the reported grant expenditures were submitted and approved by the OFCC Safety Grant Committee as non-capitalized expenses. The Treasurer will properly report capitalized expenses for grant ...

The District already had an established security system and upgraded to an I.D. security system. Therefore, the reported grant expenditures were submitted and approved by the OFCC Safety Grant Committee as non-capitalized expenses. The Treasurer will properly report capitalized expenses for grant reporting in future expenditures.

View Audit 361473

Finding 570490 (2024-004)

Material Weakness 2024

Akron-Canton Regional Airport Authority

OH

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.326

2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The...

2024-004 The Akron – Canton Regional Airport Authority request wage reports with all projects. The majority of these reports are submitted with pay applications. The standard practice is that the company overseeing the construction management of the projects submits these reports to the Airport. The Airport had a couple projects without a firm overseeing the construction management. There were a few pay applications associated with these projects that the Airport did not receive wage reports and had to request after the fact. The Airport has since involved more staff members to review pay application for required information. Completed June of 2025 James Krum, VP of Finance and Administration

View Audit 361449

Finding 570486 (2024-001)

Material Weakness 2024

Community Coalition Against Human Trafficking

TN

Questioned Costs Subrecipient Monitoring Cash Management § 200.403 § 200.430

Management concurs with the recommendation to implement internal controls to ensure all costs charged to the program are accurate, allowable, and properly allocated in accordance with the terms of the federal award, and that there is proper review and approval.

View Audit 361435 Questioned Costs: $1

Finding 570473 (2024-001)

Material Weakness 2024

City of Fort Collins, Colorado

CO

Reporting § 200.502

Condition: The fiscal year 2024 schedule of expenditures of federal awards (SEFA) that was initially provided to the auditors was incorrect because it included expenditures related to fiscal years 2023 and 2025. Planned Corrective Action: The City of Fort Collins has determined that two separate and...

Condition: The fiscal year 2024 schedule of expenditures of federal awards (SEFA) that was initially provided to the auditors was incorrect because it included expenditures related to fiscal years 2023 and 2025. Planned Corrective Action: The City of Fort Collins has determined that two separate and identifiable root causes led to the inclusion of expenditures from fiscal years 2023 and 2025 in the initial fiscal year 2024 SEFA. 1. Improper Accrual of Prepayments: A small number of transactions involving partial prepayments were not properly accrued in accordance with accounting standards. To address this issue, the City will implement a formal review process whereby all reimbursement requests are reviewed by the Grant Accountant prior to submission. This review will include a targeted examination of expenditure listings to identify and ensure appropriate treatment of any transactions requiring accrual as prepayments. 2. Inconsistencies Between Reimbursement Packets and the General Ledger: For the Highway Planning and Construction Cluster, the SEFA preparation process previously relied on reimbursement request packets compiled by departmental staff. In some cases, these packets did not accurately reflect the timing of expenditures recorded in the general ledger. To enhance accuracy, the City will implement a reconciliation procedure requiring the Grant Accountant to cross-reference reimbursement packet data with the general ledger during SEFA preparation. This step will help ensure that all expenditures are properly reported in the appropriate fiscal year. The City is confident that these corrective actions will strengthen internal controls over SEFA preparation and prevent recurrence of similar issues in future reporting periods. Contact person responsible for corrective action: Trevor Nash, Accounting Manager Anticipated Completion Date: 12/31/2025

View Audit 361426

Finding 570471 (2024-001)

Material Weakness 2024

Institute for Applied Ecology

OR

Reporting Material Weakness

The Institute provided a corrected report for the purposes of the Audit and will identify and implement enhanced procedures and controls to correctly produce and review the SEFA for future submissions. Anticipated Completion Date: June 2025

View Audit 361424

Finding 570470 (2024-003)

Material Weakness 2024

International Registration Plan, Inc.

VA

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.309 § 200.403

Finding Reference Number: 2024-003 – Period of Performance Federal Program: AL 20.237 High Priority Grant — FMCSA Cluster Name of Contact Person: Tim Adams, CEO Views of Responsible Officials: IRP acknowledges the finding and concurs with the recommendation. Planned Corrective Action: Grant managem...

Finding Reference Number: 2024-003 – Period of Performance Federal Program: AL 20.237 High Priority Grant — FMCSA Cluster Name of Contact Person: Tim Adams, CEO Views of Responsible Officials: IRP acknowledges the finding and concurs with the recommendation. Planned Corrective Action: Grant management procedures have been revised to verify that services are received and costs incurred within the authorized period of performance in accordance with 2 CFR § 200.403 before the costs are charged to a federal award. Staff involved in grant management will receive targeted training on 2 CFR requirements related to period-of-performance compliance and allowable cost timing. Anticipated Completion Date: September 30, 2025

View Audit 361417 Questioned Costs: $1

Finding 570469 (2024-002)

Significant Deficiency 2024

City of Tahlequah

OK

Reporting

We will be implementing internal controls recommended by auditor including, but not limited to, tracking all grants on a spreadsheet including reporting schedules if any, providing compliance training regularly to any staff who deal with grants, and maintaining a file of all grant paperwork includin...

We will be implementing internal controls recommended by auditor including, but not limited to, tracking all grants on a spreadsheet including reporting schedules if any, providing compliance training regularly to any staff who deal with grants, and maintaining a file of all grant paperwork including submission reporting and payments.

View Audit 361415

Finding 570468 (2024-001)

Significant Deficiency 2024

City of Tahlequah

OK

Management recognizes the need to submit its audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with the requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward. These changes ha...

Management recognizes the need to submit its audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with the requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward. These changes have improved our completion dates by over 4 months and we anticipate the process only getting more timely in the future

View Audit 361415

Finding 570440 (2024-001)

Significant Deficiency 2024

Gulf Coast Heron Housing, INC

FL

HUD Housing Programs Reporting Significant Deficiency

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine mo...

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine months after year end of the audit period. This deadline would have been March 31, 2025, for the Organization's Single Audit reporting for the year ended June 30, 2024. Corrective Action Taken or Planned: Management has reviewed the recommendations and will develop a schedule with auto reminders to ensure that these reporting requirements are completed on a timely basis. The corrective action will be implemented no later than June 30, 2025. The primary designated official is the Chief Financial Officer.

View Audit 361410

Finding 570439 (2024-001)

Material Weakness 2024

Deerfield Twp School District

NJ

FINDING: The District should review and revise its internal controls over the monitoring of grants in order to ensure grant expenditures do not exceed the amount awarded

View Audit 361397

Finding 570439 (2024-001)

Material Weakness 2024

Deerfield Twp School District

NJ

RECOMMENDATION: Procedures to ensure the annual review of Grants prior to final submission.

View Audit 361397

Finding 570439 (2024-001)

Material Weakness 2024

Deerfield Twp School District

NJ

METHOD OF IMPLEMENTATION: Review Audit and Account Software reports for Fund 20.

View Audit 361397

Finding 570101 (2024-001)

Significant Deficiency 2024

City of Ely, Minnesota

MN

Internal Control / Segregation of Duties

Finding Number: 2024-001 Name of Contact Person: Harold Langowski, City Clerk-Treasurer Corrective Action Planned: Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffin...

Finding Number: 2024-001 Name of Contact Person: Harold Langowski, City Clerk-Treasurer Corrective Action Planned: Clerk-Treasurer will attempt to monitor transactions and structure the duties of office personnel to help ensure as much segregation of duties as possible within the City’s staffing limitations and funding constraints. Anticipated Completion Date: Management has been monitoring transactions and reviewing the duties of office personnel on an ongoing basis.

View Audit 361379

Finding 570093 (2024-017)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Reporting § 200.302 § 200.510

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial rep...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial reporting. The Group will prepare and maintain an accurate SEFA in accordance with 2 CFR 200.510 to ensure proper documentation and compliance with federal reporting requirements. Group staff are trained on the requirements related to federal award reconciliations and SEFA preparation which mitigates the risk of noncompliance in the future.

View Audit 361368

Finding 570081 (2024-014)

Material Weakness 2024

West Central Mental Health Center, Inc.

CO

Reporting § 200.302 § 200.510

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial rep...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial reporting. The Group will prepare and maintain an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with 2 CFR Part 200.510 to ensure proper documentation and compliance with federal reporting requirements. Group staff are trained on the requirements related to federal award reconciliations and SEFA preparation which mitigates the risk of noncompliance in the future.

View Audit 361368

Finding 570078 (2024-029)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Allowable Costs / Cost Principles

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will revise the current written cost allocation policy to clearly define how fringe benefits are to be accounted for, allocated and applied across all federal programs. The poli...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will revise the current written cost allocation policy to clearly define how fringe benefits are to be accounted for, allocated and applied across all federal programs. The policy will ensure consistency, compliance with 2 CFR Part 200, and equitable allocation based on actual benefit expended.

View Audit 361368

Finding 570077 (2024-028)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that documentation of all required reports are submitted in a timely manner in accordance with grant terms and conditions,...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that documentation of all required reports are submitted in a timely manner in accordance with grant terms and conditions, including evidential support of timing of submission of required reports such as submission confirmations or logs. These internal controls ensure oversight of reporting requirements that are outsourced to vendors.

View Audit 361368

Finding 570075 (2024-027)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles § 200.403 § 200.405

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure review and approval of grantrelated expenditures. The Group regularly trains staff on allowable cost principles under Unif...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure review and approval of grantrelated expenditures. The Group regularly trains staff on allowable cost principles under Uniform Guidance.

View Audit 361368 Questioned Costs: $1

Finding 570074 (2024-026)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.403

agreement, the Group will implement grant monitoring internal controls and procedures to ensure that expenditures comply with all earmarking limitations specified in grant agreements and approved budgets. These procedures will track expenditures by budget category and verify compliance prior to subm...

agreement, the Group will implement grant monitoring internal controls and procedures to ensure that expenditures comply with all earmarking limitations specified in grant agreements and approved budgets. These procedures will track expenditures by budget category and verify compliance prior to submitting reimbursement requests.

View Audit 361368 Questioned Costs: $1

Finding 570072 (2024-025)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.403

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that expenses submitted for reimbursement under federal awards, especially personnel costs, are reviewed for compliance wi...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that expenses submitted for reimbursement under federal awards, especially personnel costs, are reviewed for compliance with regard to the period of performance requirements.

View Audit 361368 Questioned Costs: $1

Finding 570070 (2024-024)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate calculation of payroll costs incurred under the federal programs, including r...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate calculation of payroll costs incurred under the federal programs, including review and monitoring of process and procedures. In addition, documentation ensuring accurate payroll costs allocated to federal programs, along with support of review and approval of such expenses, will be retained in accordance with federal regulations.

View Audit 361368 Questioned Costs: $1

Corrective Action Plans

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