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Corrective Action Plans

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Finding 1211148 (2023-004)
Material Weakness 2023
Carestl Health
MO
Allowable Costs / Cost Principles § 200.302 § 200.403
Recommendation We recommend that management: ▪ Implement procedures requiring complete supporting documentation for all costs charged to federal awards ▪ Ensure costs are reviewed for allowability, reasonableness, and allocability prior to recording ▪ Establish and document formal cost allocation me...
Recommendation We recommend that management: ▪ Implement procedures requiring complete supporting documentation for all costs charged to federal awards ▪ Ensure costs are reviewed for allowability, reasonableness, and allocability prior to recording ▪ Establish and document formal cost allocation methodologies ▪ Require approval and documentation of all journal entries affecting federal programs ▪ Provide training to staff on Uniform Guidance cost principles (2 CFR 200 Subpart E) ▪ Conduct periodic internal reviews to ensure compliance
View Audit 400354
Finding 1211147 (2023-003)
Material Weakness 2023
Carestl Health
MO
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Eligibility § 200.302 § 200.303
"Recommendation We recommend that management: ▪ Implement formal procedures to ensure complete documentation of all program activities ▪ Maintain records demonstrating that activities are authorized and aligned with program objectives ▪ Establish centralized recordkeeping and retention policies ▪ Pe...
"Recommendation We recommend that management: ▪ Implement formal procedures to ensure complete documentation of all program activities ▪ Maintain records demonstrating that activities are authorized and aligned with program objectives ▪ Establish centralized recordkeeping and retention policies ▪ Perform ongoing monitoring and review of program activities ▪ Train staff on federal compliance requirements and documentation expectations"
View Audit 400354
Finding 1211146 (2023-002)
Material Weakness 2023
Carestl Health
MO
Internal Control / Segregation of Duties Cash Management Material Weakness
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the...
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the general ledger • Performing timely and accurate reconciliations of all key accounts, particularly cash • Establishing procedures to ensure all financial transactions are supported with adequate documentation • Implementing review and approval controls over financial records and reconciliations • Evaluating staffing and resources to ensure the accounting function can meet reporting requirements Strengthening these areas is critical to improving the accuracy, reliability, and auditability of the organization’s financial statements.
View Audit 400354
Finding 1211145 (2023-001)
Material Weakness 2023
Carestl Health
MO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.303 § 200.328 § 200.329
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted re...
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted reports, including confirmation of submission and supporting schedules ▪ Assign clear responsibility for reporting compliance and implement supervisory review controls ▪ Provide training to relevant personnel on federal reporting requirements Strengthening reporting processes will improve compliance, enhance transparency, and ensure that the organization meets its obligations under federal awards.
View Audit 400354
Finding 1210850 (2023-001)
Material Weakness 2023
YUKON RIVER INTER TRIBAL WATERSHED COUNCIL
AK
§ 200.512
The Organization has started audit preparation for the 2024 and 2025 audits. We expect to be caught up by our 2025 audit.
The Organization has started audit preparation for the 2024 and 2025 audits. We expect to be caught up by our 2025 audit.
View Audit 400138
Finding 1210795 (2023-001)
Material Weakness 2023
Urban Choice Charter School
NY
Reporting § 200.512 § 200.520
The Data Collection Form for 6/30/23 will be submitted to the Federal Audit Clearinghouse within thirty days of issuance of the financial audits by Lynn McCarthy, CEO.
The Data Collection Form for 6/30/23 will be submitted to the Federal Audit Clearinghouse within thirty days of issuance of the financial audits by Lynn McCarthy, CEO.
View Audit 400085
Finding 1210701 (2023-003)
Material Weakness 2023
Pulaski Memorial Hospital
IN
Reporting
Corrective action: Management has implemented internal controls over compliance in place to assist with the timely preparation of the SEFA.
Corrective action: Management has implemented internal controls over compliance in place to assist with the timely preparation of the SEFA.
View Audit 399986
Finding 1210700 (2023-002)
Material Weakness 2023
Pulaski Memorial Hospital
IN
Allowable Costs / Cost Principles Reporting
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
View Audit 399986
Finding 1210598 (2023-007)
Material Weakness 2023
The Salvation Army Golden State Division
CA
Material Weakness School Nutrition Programs Equipment & Real Property Management
The Division will ensure the documentation related to inventory counts are maintained. September 2026 Al Agpoon, Golden State Division Controller
The Division will ensure the documentation related to inventory counts are maintained. September 2026 Al Agpoon, Golden State Division Controller
View Audit 399931
Finding 1210578 (2023-006)
Material Weakness 2023
The Salvation Army Golden State Division
CA
Subrecipient Monitoring Eligibility Material Weakness
The Division will take steps to ensure sub-recipient agreements are retained and the distribution sites maintain sign-in sheets requiring participants to self-certify they meet the grant eligibility requirements. September 2026 Al Agpoon, Golden State Division Controller
The Division will take steps to ensure sub-recipient agreements are retained and the distribution sites maintain sign-in sheets requiring participants to self-certify they meet the grant eligibility requirements. September 2026 Al Agpoon, Golden State Division Controller
View Audit 399931
Finding 1210558 (2023-005)
Material Weakness 2023
The Salvation Army Golden State Division
CA
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties § 200.502
The Division will take steps to ensure that proper evidence of review is maintained for the food distribution records and the sign in sheets. September 2026 Al Agpoon, Golden State Division Controller
The Division will take steps to ensure that proper evidence of review is maintained for the food distribution records and the sign in sheets. September 2026 Al Agpoon, Golden State Division Controller
View Audit 399931
Finding 1210422 (2023-002)
Material Weakness 2023
Institute on Aging
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2023-002: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management agrees w...
Finding 2023-002: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management agrees with finding and will develop a written policy and procedure for managing the payroll related expenditures by implementing the use of time studies on all personnel working on Federal awards to ensure that reasonable assurance of activity performed is charged to the Federal award. Anticipated Completion Date: by June 30, 2026 Responsible Person: Virginia Lui VP, Controller
View Audit 399873
Finding 1210417 (2023-001)
Material Weakness 2023
Institute on Aging
CA
Reporting Matching / Level of Effort / Earmarking § 200.510
Finding 2023-001: Preparation of the Schedule of Expenditures of Federal Awards - Significant Deficiency in Internal Control Over Compliance Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management agrees with finding and will develop a...
Finding 2023-001: Preparation of the Schedule of Expenditures of Federal Awards - Significant Deficiency in Internal Control Over Compliance Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management agrees with finding and will develop a written policy and procedure for managing the existence of federal assistance within all contracts. Anticipated Completion Date: by June 30, 2026 Responsible Person: Virginia Lui VP, Controller
View Audit 399873
Finding 1208852 (2023-001)
Material Weakness 2023
Cornerstone Homes River Gardens, Inc.
LA
HUD Housing Programs
Management deposited $3,005 into the Reserve for Replacement account on April 15, 2026 to cover the shortage.
Management deposited $3,005 into the Reserve for Replacement account on April 15, 2026 to cover the shortage.
View Audit 399813
Finding 1208813 (2023-004)
Material Weakness 2023
Schoodic Institute at Acadia National Park
ME
Reporting Internal Control / Segregation of Duties
Audit Finding Reference: 2023-004 Improve Controls Over Reporting (Material Weakness) Planned Corrective Action: Federal financial and performance reports will be completed by two or more individuals, including at least one preparer and one reviewer. The preparation and review process will be formal...
Audit Finding Reference: 2023-004 Improve Controls Over Reporting (Material Weakness) Planned Corrective Action: Federal financial and performance reports will be completed by two or more individuals, including at least one preparer and one reviewer. The preparation and review process will be formally documented and a copy of the documentation will be maintained in our records. Planned Implementation Date of Corrective Action: April 14, 2026. Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 399694
Finding 1208812 (2023-003)
Material Weakness 2023
Schoodic Institute at Acadia National Park
ME
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Audit Finding Reference: 2023-003 Improve Controls Over Cash Management & Application of Indirect Cost Rate (Significant Deficiency) Planned Corrective Action: Federal reimbursement requests will include two or more individuals. Review of the reimbursement request, including the application of the i...
Audit Finding Reference: 2023-003 Improve Controls Over Cash Management & Application of Indirect Cost Rate (Significant Deficiency) Planned Corrective Action: Federal reimbursement requests will include two or more individuals. Review of the reimbursement request, including the application of the indirect rate, will be formally documented and a copy of the documentation will be maintained in our records. Note, the audit finding was originally included in the 2022 single audit report completed in early 2025. Planned Implementation Date of Corrective Action: March 14, 2025. Persons Responsible for Corrective Action: Kirk Geadelmann, Finance Director Tyler Piebes, Bookkeeper Nick Fisichelli, President & CEO
View Audit 399694
Finding 1208810 (2023-002)
Material Weakness 2023
Schoodic Institute at Acadia National Park
ME
Procurement, Suspension & Debarment § 200.318
Audit Finding Reference: 2023-002 Implement Controls & Documentation Over Procurement (Material Weakness) Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendo...
Audit Finding Reference: 2023-002 Implement Controls & Documentation Over Procurement (Material Weakness) Planned Corrective Action: Procurement supporting documentation will be maintained for all vendor transactions $10,000 and greater, including a suspension and debarment check to ensure the vendor organization is not excluded from being eligible to receive federal funds due to past misconduct. Note, the audit finding was originally included in the 2022 single audit report completed in early 2025. Planned Implementation Date of Corrective Action: March 14, 2025. Person Responsible for Corrective Action: Nick Fisichelli, President & CEO
View Audit 399694
Finding 1208451 (2023-004)
Material Weakness 2023
Menard County, Illinois
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
View Audit 399426
Finding 1208450 (2023-006)
Material Weakness 2023
Menard County, Illinois
IL
Procurement, Suspension & Debarment
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with procurement requirements.
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with procurement requirements.
View Audit 399426
Finding 1208449 (2023-005)
Material Weakness 2023
Menard County, Illinois
IL
Procurement, Suspension & Debarment
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with suspension and debarment requirements.
The Menard County Treasurer will provide appropriate in-house training for federal procurement requirements as relayed in the Uniform Guidance. A written policy will be created and adhered to addressing federal compliance requirements with suspension and debarment requirements.
View Audit 399426
Finding 1208283 (2023-004)
Material Weakness 2023
Aurora Homes, Inc.
MD
Eligibility HUD Housing Programs Significant Deficiency
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards,...
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards, and updated procedures Ongoing Monitoring - Quarterly internal audits; COO and Board Finance Committee review of compliance - ongoing Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to finance committee - ongoing
View Audit 399312
Finding 1208282 (2023-003)
Material Weakness 2023
Aurora Homes, Inc.
MD
HUD Housing Programs Reporting
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic up...
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic updates to CEO and Board Finance Committee Contingency Procedure - Submit owner-certified report if audited statements not finalized within 90 days - as needed
View Audit 399312
Finding 1208281 (2023-006)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Special Tests & Provisions Eligibility HUD Housing Programs
Fund Account - Deposited back to the replacement reserve account - October 16, 2025 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - M...
Fund Account - Deposited back to the replacement reserve account - October 16, 2025 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June 2026 Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to Finance Committee - Ongoing
View Audit 399311
Finding 1208280 (2023-005)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Special Tests & Provisions
Fund Account - Deposit additional funds to cover shortfall - March 25, 2026 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June ...
Fund Account - Deposit additional funds to cover shortfall - March 25, 2026 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June 2026 Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to Finance Committee - Ongoing
View Audit 399311
Finding 1208279 (2023-004)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Eligibility HUD Housing Programs Significant Deficiency
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards,...
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards, and updated procedures Ongoing Monitoring - Quarterly internal audits; COO and Board Finance Committee review of compliance - ongoing Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to finance committee - ongoing
View Audit 399311
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