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Corrective Action Plans

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Electric Power Research Institute, Inc.
CA
Special Tests & Provisions Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Research and Development Cluster – Department of Energy Publication Compliance Requirements Views of Responsible Officials: EPRI agrees with this finding. We are developing corrective actions to create a centralized archive of government publications, and a process with an owner to ensure that gover...
Research and Development Cluster – Department of Energy Publication Compliance Requirements Views of Responsible Officials: EPRI agrees with this finding. We are developing corrective actions to create a centralized archive of government publications, and a process with an owner to ensure that government publications are reviewed and approved before they are released outside of EPRI. Expected Completion Date: June 30, 2025, including a catch-up review of all 2025 government publications. Contact Person Jennifer Hill, Government Controller
View Audit 356410
Finding 560493 (2024-002)
Material Weakness 2024
Western States Cancer Research Ncorp
CO
Subrecipient Monitoring Cash Management Material Weakness
Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document ...
Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of cash management. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.
View Audit 356401
Finding 560491 (2024-002)
Material Weakness 2024
Clear Lake Community School District
IA
Internal Control / Segregation of Duties
We will continue to monitor our procedures and implement additional controls where possible.
We will continue to monitor our procedures and implement additional controls where possible.
View Audit 356392
Fahrney-Keedy Memorial Home, Inc.
MD
Reporting Matching / Level of Effort / Earmarking
Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 8-w...
Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 8-week basis.  Existing vendor contracts were reviewed and changes made to reduce expenses moving forward into the 2025 fiscal year. Contracts are continually evaluated for potential cost savings.  We implemented a robust and detailed budget development process to continue cost-cutting measures into 2025 and beyond. Directors are accountable to their budget guidelines to ensure expenses are appropriately managed.  The 36-unit Independent Living expansion project remains a high priority. The model home construction is nearing completion, and new homes are expected to commence construction in 2025. The sale and occupancy of these units are expected to generate substantial future cash flows for the organization.  We continue to prioritize aggressive staff recruitment to eliminate agency staffing needs. While the organization has already seen a steady decline in contract staff utilization, it is our goal to fully eliminate agency staffing in 2025.  An administrative restructuring completed in 2024 allowed the organization to reduce its leadership by 2 positions. Additionally, a review of staffing ratios identified areas of excess staffing, to which the organization responded by utilizing fewer contract staff. The organization is committed to further reducing labor costs appropriately, primarily in supervisory staff through attrition moving forward.  Management enacted a progressive plan to increase census in each of its business lines to increase revenue, utilizing focused marketing efforts and referral partnerships.
View Audit 356382
Finding 560481 (2024-001)
Material Weakness 2024
North Canton City School District
OH
School Nutrition Programs Matching / Level of Effort / Earmarking Eligibility
Planned Corrective Action: ● Since learning of this issue, our Food Service Director has manually checked every application. ● Our Food Service Director is rewriting our policy to include reviewing at least 2 applications per week for any week in which 2 or more applications are received through Pay...
Planned Corrective Action: ● Since learning of this issue, our Food Service Director has manually checked every application. ● Our Food Service Director is rewriting our policy to include reviewing at least 2 applications per week for any week in which 2 or more applications are received through PaySchools. We intend to fully implement this policy with the start of the 2025-26 school year. ● This new policy will allow us to randomly verify applications throughout the year to be sure that all Federal guidelines are being met. Anticipated Completion Date: In Process Responsible Contact Person: Tim Walker, Treasurer
View Audit 356370
Finding 560479 (2024-001)
Significant Deficiency 2024
Pinon Unified School District No. 4
AZ
Reporting
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2025. The single audit for FY 2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.
The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2025. The single audit for FY 2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.
View Audit 356368
Finding 560478 (2024-004)
Significant Deficiency 2024
Marin City Health and Wellness Center
CA
Allowable Costs / Cost Principles
View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution and the following steps will be implemented: a) Senior Human Resource Staff will prepare Personnel Action Forms. b) Direc...
View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution and the following steps will be implemented: a) Senior Human Resource Staff will prepare Personnel Action Forms. b) Director of Human Resources will review and recommend. c) Payroll Manager will approve.
View Audit 356367
Finding 560477 (2024-003)
Significant Deficiency 2024
Marin City Health and Wellness Center
CA
Special Tests & Provisions Eligibility Internal Control / Segregation of Duties
View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution as follows: a) Sliding fee patients will be scheduled with an enrollment counselor to review options, including sliding f...
View of Responsible Officials and Planned Corrective Actions: MCHWC understands and agrees with the finding. Measures have been taken or will be taken for immediate resolution as follows: a) Sliding fee patients will be scheduled with an enrollment counselor to review options, including sliding fee. b) Sliding fee applications will be reviewed and recommended by the respective clinic manager. c) Sliding fee applications will go through a final approval by the Chief Operations Officer. d) Due to staff limitations, the revenue cycle (billing) team will sample applications through the year.
View Audit 356367
City of Des Moines, Iowa
IA
Procurement, Suspension & Debarment Reporting § 200.512
City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticip...
City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticipated completion date: March 31, 2026 Contact person: James Remington, CPA Deputy Finance Director
View Audit 356362
Finding 560444 (2024-002)
Material Weakness 2024
Northern Tier Community Action CORP
PA
Reporting
Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they...
Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they are in line with the grantor Agency’s requirements and that they clearly define timelines, roles and responsibilities. The Organization has also implemented controls to ensure that we are in compliance with all guidelines set forth by the grantor Agency. Northern Tier Community Action Corporation has implemented the above controls as of the report date.
View Audit 356353
Finding 560443 (2024-001)
Significant Deficiency 2024
Northern Tier Community Action CORP
PA
Eligibility Internal Control / Segregation of Duties
Northern Tier Community Action Corporation concurs with the audit finding. The Organization did not maintain all client information in accordance with the requirements set forth by the grantor Agency. The Weatherization Department of the Organization had employee turnover in the 2023/2024 Fiscal Y...
Northern Tier Community Action Corporation concurs with the audit finding. The Organization did not maintain all client information in accordance with the requirements set forth by the grantor Agency. The Weatherization Department of the Organization had employee turnover in the 2023/2024 Fiscal Year including the Director of Weatherization, which caused a disruption in maintain client files. The Organization has reviewed the current system for maintaining files and identified any gaps in compliance with the grantor Agency requirement. The Organization then developed and implemented controls for maintaining client files that align with the grantor Agency’s requirements and provided training to all relevant personnel. This will ensure that the Organization is in compliance with all guidelines set forth by the grantor Agency. Northern Tier Community Action Corporation has implemented the above controls as of the report date.
View Audit 356353
Finding 560442 (2024-003)
Significant Deficiency 2024
City of Minden
LA
Reporting
Reference # and title: 2024-003 Airport Improvement Program – Reporting ALN#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass Through Entity: This finding relates to the Airport Improvement Program - ALN# 20.106 for the Federal Award Year 2023 received from ...
Reference # and title: 2024-003 Airport Improvement Program – Reporting ALN#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass Through Entity: This finding relates to the Airport Improvement Program - ALN# 20.106 for the Federal Award Year 2023 received from Federal Agency: U.S. Department of Transportation. Criteria or specific requirement: Based on the grant award letter, the City is required to submit the SF-425, “Federal Financial Report,” annually, due 90 days after the end of each federal fiscal year, which is December 31st. Condition found: The City did not submit the required annual report for the open grant. Corrective action planned: Mayor Cox has instructed KSA (engineer) and the City Clerk’s Office to submit reports in a timely manner. Person responsible for corrective action: Nick Cox, Mayor City of Minden 520 Broadway Minden, Louisiana 71058 Anticipated completion date:. Before end of FY (September 30, 2025)
View Audit 356350
Finding 560440 (2024-004)
Material Weakness 2024
Village of Turtle Lake
WI
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Procurement Policy The Recommendation: The Village should formally adopt policies and procedures which meet Uniform Guidance procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Village w...
Procurement Policy The Recommendation: The Village should formally adopt policies and procedures which meet Uniform Guidance procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Village will draft and approve a procurement policy in compliance with Uniform Guidance. Name(s) of the contact person(s) responsible for corrective action: Karrie Stanford, Treasurer. Planned completion date for corrective action plan: The activities outlined above will be completed by September 30, 2025.
View Audit 356344
Finding 560438 (2024-001)
Material Weakness 2024
Grand Manor Mutual Housing Association, Inc.
NC
HUD Housing Programs Eligibility Reporting
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.
View Audit 356341
Finding 560437 (2024-001)
Material Weakness 2024
Edgewood Seniors Preservation Corporation
DC
HUD Housing Programs Eligibility Reporting
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additio...
Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additional adjustments, as deemed necessary, to tighten these internal controls. Management’s improvements to the controls consist of the following: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. A HUD specialist was hired during the year to address ongoing terminations and ensure site teams were aware of current and upcoming terminations related to the Section 8 program (improvement of control that occurred during 2024). 5. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.
View Audit 356336
Finding 560427 (2024-008)
Material Weakness 2024
The Boulevard of Chicago, Inc.
IL
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Indirect Cost Calculations and Documentation – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby indirect costs for federal grants are supported by a system of internal controls which provides reasonable assurance that the allocation calculated is accurate, al...
Indirect Cost Calculations and Documentation – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby indirect costs for federal grants are supported by a system of internal controls which provides reasonable assurance that the allocation calculated is accurate, allowable, and properly calculated, and supported. This process should be documented by a sign-off and date of both the preparer and the reviewer prior to the submission of the voucher during the monthly voucher process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We are currently revising our allocation methodology to ensure all calculations are accurate and well-documented, and we are training staff to consistently apply the update approach. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately
View Audit 356328 Questioned Costs: $1
Finding 560423 (2024-007)
Material Weakness 2024
The Boulevard of Chicago, Inc.
IL
Allowable Costs / Cost Principles
Allocation and Documentation of Cash Disbursements – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby general disbursements allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are acc...
Allocation and Documentation of Cash Disbursements – Assistance Listing No. 14.231 Recommendation: Management should develop a process whereby general disbursements allocated to federal grants are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated and support the distribution of the disbursement among specific activities or cost objectives if the disbursement is allocated to more than one federally funded program. These estimates should be properly reflected during the vouchering process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Currently, all vouchers are reviewed and approved by upper management prior to submission. These vouchers are checked against our policy ensuring costs are reasonable, allowable, and allocable to a State, Federal, local, and private awards shall be charged to that award directly or indirectly. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately
View Audit 356328
Finding 560419 (2024-006)
Material Weakness 2024
The Boulevard of Chicago, Inc.
IL
Allowable Costs / Cost Principles
Allocation and Documentation of Payroll Costs – Assistance Listing No. 14.231 Recommendation: Policies and procedures over the processing of payroll transactions should include the following: • Time and effort studies should be conducted on all employees to support allocations. Explanation of disagr...
Allocation and Documentation of Payroll Costs – Assistance Listing No. 14.231 Recommendation: Policies and procedures over the processing of payroll transactions should include the following: • Time and effort studies should be conducted on all employees to support allocations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: We are revising procedures to ensure that all payroll costs are allocated accurately and supported by time and effort studies to prevent future discrepancies and maintain compliance with applicable regulations. Name of the contact person responsible for corrective action: Bo Gasic, CFO Planned completion date for corrective action plan: Immediately
View Audit 356328
Finding 560418 (2024-007)
Material Weakness 2024
Delta Research and Educational Foundation
DC
Reporting § 200.303
Views of Responsible Officials: Currently in the process of working with the Federal Award Manager to create better internal controls and policies.
Views of Responsible Officials: Currently in the process of working with the Federal Award Manager to create better internal controls and policies.
View Audit 356325
Finding 560417 (2024-006)
Significant Deficiency 2024
Delta Research and Educational Foundation
DC
Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.430
Views of Responsible Officials: Timesheets are now being submitted with every payroll to the proper supervisor for review and signatures.
Views of Responsible Officials: Timesheets are now being submitted with every payroll to the proper supervisor for review and signatures.
View Audit 356325
Finding 560416 (2024-005)
Significant Deficiency 2024
Delta Research and Educational Foundation
DC
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Views of Responsible Officials: DREF is in the process of hiring a part-time CFO to review all financial reports.
Views of Responsible Officials: DREF is in the process of hiring a part-time CFO to review all financial reports.
View Audit 356325
Finding 560415 (2024-004)
Significant Deficiency 2024
Delta Research and Educational Foundation
DC
Procurement, Suspension & Debarment § 200.213
Views of Responsible Officials: Working diligently with NIH team to put policies and procedures in place to conduct the proper screenings for vendors, suppliers and consultants.
Views of Responsible Officials: Working diligently with NIH team to put policies and procedures in place to conduct the proper screenings for vendors, suppliers and consultants.
View Audit 356325
Booth Manor, Inc.
IN
Questioned Costs
New management has taken over and will make the delinquent deposit to the replacement reserve of $3,000 and establish transfers for the monthly deposit amount.
New management has taken over and will make the delinquent deposit to the replacement reserve of $3,000 and establish transfers for the monthly deposit amount.
View Audit 356323 Questioned Costs: $1
Booth Manor, Inc.
IN
Questioned Costs Cash Management HUD Housing Programs
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
The remaining required Residual Receipts deposit was deposited in February 2024. New management has taken over and will ensure any required deposits are made on time.
View Audit 356323 Questioned Costs: $1
Finding 560411 (2024-002)
Material Weakness 2024
Westwood Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will review internal control procedures and implement as current staff allows. The District did hire a 2nd secretary to hlep with of the segregation of duties such as activity cash boxes etc. in FY22.
The District will review internal control procedures and implement as current staff allows. The District did hire a 2nd secretary to hlep with of the segregation of duties such as activity cash boxes etc. in FY22.
View Audit 356317
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