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Corrective Action Plans

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Finding 1162341 (2023-003)
Material Weakness 2023
School Board City of Richmond
VA
Subrecipient Monitoring Cash Management Reporting
Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency...
Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency as the state educational agency and Secretary may require to enable the state educational agency and the Secretary to perform their duties under the program; The LEA has also submitted an official correspondence to the Auditors from the Commonwealth of Virginia Department of Education’s Director of the Office of Federal Pandemic Relief Programs stating the following: On April 25, 2023, the Virginia Department of Education conducted monitoring to ensure that certain federally funded programs and activities supported with Elementary and Secondary School Emergency Relief (ESSER) formula grants; ESSER and Governor’s Emergency Education Relief (GEER) state setaside grants; and Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) HVAC grants were implemented as stipulated by law. These federally funded programs were reviewed as operated by Richmond City Public Schools. Furthermore, RPS is a subrecipient. As such it is our stance that RPS was not required to create or submit quarterly financial activity reports to US Treasury. We were also not required to submit quarterly financial reports to the recipient (i.e. the Commonwealth of Virginia). Instead, RPS regularly submitted expenditures for reimbursement to VDOE on a nearly monthly basis via OMEGA. We also maintained financial records (invoices, GL transactions) via AS400 and LINQ and conducted annual single audits as required by the Single Audit Act & 2 CFR part 200, subpart F. We also complied with all monitoring activities conducted by VDOE. In turn, VDOE (the award recipient) used these artifacts to create and submit its quarterly financial reports to US Treasury, as required by statute. For more evidence of this "passthrough" structure of reporting, see the attached SLFRF Compliance and Reporting Guidance published by US Treasury and Updated October 2025 Part 2 Section B (p. 21-22) for a detail of which entities are required to submit quarterly reports. The following recipients are required to submit quarterly Project and Expenditure Reports: - States and U.S. territories - Tribal governments that are allocated more than $30 million in SLFRF funding - Metropolitan cities and counties with a population that exceeds 250,000 residents Coronavirus State and Local Fiscal Recovery Funds C - Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding - NEUs [Non-Entitlement Units of Government] that are allocated more than $10 million in SLFRF funding RPS does not fall into any of the aforementioned categories. We humble ask that you reconsider this finding.
View Audit 372148
Finding 1162340 (2023-002)
Material Weakness 2023
School Board City of Richmond
VA
Allowable Costs / Cost Principles Significant Deficiency
Views of Responsible Officials and Planned Corrective Action: The Director of Academic Support will report monthly to the Grants Team during the regularly scheduled meeting the required information pertaining to this finding to make sure RPS is in compliance. This will begin in November at our regul...
Views of Responsible Officials and Planned Corrective Action: The Director of Academic Support will report monthly to the Grants Team during the regularly scheduled meeting the required information pertaining to this finding to make sure RPS is in compliance. This will begin in November at our regularly scheduled meeting.
View Audit 372148
Finding 1162339 (2023-001)
Material Weakness 2023
School Board City of Richmond
VA
Questioned Costs Allowable Costs / Cost Principles
Views of Responsible Officials and Planned Corrective Action: Weekly staffing reports are sent to the locations for administrators to identify employees assigned to their location. Title 1 Grant Manager is sent a monthly personnel report that identifies all employees coded to Title 1 by location. Th...
Views of Responsible Officials and Planned Corrective Action: Weekly staffing reports are sent to the locations for administrators to identify employees assigned to their location. Title 1 Grant Manager is sent a monthly personnel report that identifies all employees coded to Title 1 by location. There is a semi-annual in-person staff validation process. The team includes the enrollment and planning, Talent, and Budget Departments. The grants team will schedule standing meetings (biweekly) with the grant manager, accountant, and the Director of Budget to ensure all payroll is correct as it relates to Title I Part A. This will begin immediately following the next pay period. When discrepancies are identified, the Title 1 Grant Accountant will prepare an journal entry to move the payroll charges out of the Title 1 fund to the correct fund by journal entry
View Audit 372148 Questioned Costs: $1
Finding 1162337 (2023-001)
Material Weakness 2023
Campo Band of Mission Indians
CA
Corrective Action Plan Finding 2023-002: Late Submission of the Audit Contact Person: Annah Ceballos Anticipated Completion Date: September 30, 2026: Will be reflected in the December 31, 2025 audit. Planned Corrective Action: The Tribe agrees with the late submission finding. The Tribe has hired a ...
Corrective Action Plan Finding 2023-002: Late Submission of the Audit Contact Person: Annah Ceballos Anticipated Completion Date: September 30, 2026: Will be reflected in the December 31, 2025 audit. Planned Corrective Action: The Tribe agrees with the late submission finding. The Tribe has hired a consultant to assist in the closeout process. This will ensure timely submission of the annual audit in future periods.
View Audit 372134
Finding 1162224 (2023-001)
Material Weakness 2023
Hogar Fortaleza Del Caido, Inc.
PR
Reporting § 200.512
Full text of the Corrective Action Plan includes a chart, table or footnotes.
Full text of the Corrective Action Plan includes a chart, table or footnotes.
View Audit 372033
Finding 1162218 (2023-003)
Material Weakness 2023
Northeast Iowa Workforce Development Board
IA
Subrecipient Monitoring
Policies have already been updated, and risk assessments have been completed for subsequent years.
Policies have already been updated, and risk assessments have been completed for subsequent years.
View Audit 372029
Finding 1162217 (2023-002)
Material Weakness 2023
Northeast Iowa Workforce Development Board
IA
Subrecipient Monitoring
Going forward, new subawards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332 and WIOA. We plan to implement these changes January 1, 2026.
Going forward, new subawards and pass thru grant agreements will have elements specified in the respective agreement as required by Uniform Guidance, Part 200.332 and WIOA. We plan to implement these changes January 1, 2026.
View Audit 372029
Finding 1162216 (2023-001)
Material Weakness 2023
Northeast Iowa Workforce Development Board
IA
Cash Management Equipment & Real Property Management Internal Control / Segregation of Duties
We will review policies and procedures for disbursements to ensure that all payments have an evidenced independent review prior to payment. We plan to implement these changes January 1, 2026.
We will review policies and procedures for disbursements to ensure that all payments have an evidenced independent review prior to payment. We plan to implement these changes January 1, 2026.
View Audit 372029
Finding 1162186 (2023-004)
Material Weakness 2023
Tippecanoe And Chapman Lakes Regional Sewer District
IN
Subrecipient Monitoring Material Weakness Reporting
FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audi...
FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Material Weakness, Noncompliance Condition: The District did not have proper controls in place to ensure that the RD442-2 and RD 442-3 forms were filled out and submitted. Context: Form RD442-2 and Form RD442-3 were not submitted to the granting agency. The District may submit the financial data in other forms, however, the required reporting information was not submitted at all for the year under audit. The forms are required to be submitted on GAAP accrual basis. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will prepare the required forms which will be reviewed by the Board of Directors prior to submission. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect with the next required submission for 2025.
View Audit 371994
Finding 1162185 (2023-003)
Material Weakness 2023
Tippecanoe And Chapman Lakes Regional Sewer District
IN
Equipment & Real Property Management § 200.303 § 200.313
Finding 2023-003 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Equipment and Real Property Management Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance...
Finding 2023-003 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Equipment and Real Property Management Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Equipment and Real Property Management Audit Finding: Material Weakness, Noncompliance Condition: An effective internal control system was not in place at the District to ensure compliance with requirements related to the grant agreement and the Equipment and Real Property Management compliance requirement. Context: The District did not maintain an updated asset listing that reflects the construction in process balance related to the project funded with federal funds. There was approximately $10.9 million of disbursements from federal funds related to the project as of December 31, 2023. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will compile a capital asset listing that lists out the District’s capital assets and notes the required information, which will include the federal funding source (if applicable). The capital asset listing will be updated on an annual basis. The Board of Directors will review the capital asset listing. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect immediately.
View Audit 371994
Finding 1162177 (2023-001)
Material Weakness 2023
Stillwater Conservation District
MT
Condition: The District failed to have its audit completed within nine months after the fiscal year end of June 30, 2023, due to trouble finding an auditor. Auditee Response: The Board of Supervisors of the District will ensure its audits are completed within the nine months of fiscal year end. Cont...
Condition: The District failed to have its audit completed within nine months after the fiscal year end of June 30, 2023, due to trouble finding an auditor. Auditee Response: The Board of Supervisors of the District will ensure its audits are completed within the nine months of fiscal year end. Contact Person: Sharon Flemetis, District Administrator The anticipated completion for 2023 and 2024 audits will be November 2025.
View Audit 371987
Finding 1162166 (2023-018)
Material Weakness 2023
Barre Unified Union School District
VT
Reporting
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...
Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.
View Audit 371973
Finding 1162165 (2023-003)
Material Weakness 2023
Atlantic County Improvement Authority
NJ
Subrecipient Monitoring
Recommendation: The federal single audit report must be submitted to the FAC in accordance with the deadlines set forth in the federal guidelines. Management’s Response: Management recognizes the need to submit federal single audit reports to the FAC in accordance with federal deadlines in order to ...
Recommendation: The federal single audit report must be submitted to the FAC in accordance with the deadlines set forth in the federal guidelines. Management’s Response: Management recognizes the need to submit federal single audit reports to the FAC in accordance with federal deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file their federal single audits within the appropriate deadlines going forward.
View Audit 371960
Finding 1162148 (2023-008)
Material Weakness 2023
Weingart Center Association and Subsidiaries
CA
Procurement, Suspension & Debarment § 200.320
2023-008 – Documentation of the procurement process was unavailable for certain vendors Auditor Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Action Taken: Management will implement a p...
2023-008 – Documentation of the procurement process was unavailable for certain vendors Auditor Recommendation: Management should revise its documentation system to allow for centralized and accessible storage of support for its vendor procurement process. Action Taken: Management will implement a process to formally document vendor selections. Name of responsible person: Tonja Boykin, COO Anticipated completion date: December 2025.
View Audit 371940
Finding 1162147 (2023-007)
Material Weakness 2023
Weingart Center Association and Subsidiaries
CA
Reporting
2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. Th...
2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. This sheet should be reviewed by someone other than the preparer and should be utilized in preparing the Schedule of Expenditures of Federal Awards at the end of the year. Action Taken: The SEFA methodology was revised to include all federal funds Name of responsible person: Czarina Luna, Controller Anticipated completion date: Complete as of November 2025
View Audit 371940
Finding 1162026 (2023-012)
Material Weakness 2023
Town of Louisburg
NC
Reporting
The Town will amend the COVID-19 Coronavirus State and Local Fiscal Recovery Act, PRA 1505-0271 Project and Expenditure Report to reflect the actual expenditures used to satisfy the requirements of the grant.
The Town will amend the COVID-19 Coronavirus State and Local Fiscal Recovery Act, PRA 1505-0271 Project and Expenditure Report to reflect the actual expenditures used to satisfy the requirements of the grant.
View Audit 371892
Finding 1162012 (2023-001)
Material Weakness 2023
Gulf Coast Partnership
FL
Reporting
Management concurs with the finding and will improve the processes to ensure all required reports are timely filed.
Management concurs with the finding and will improve the processes to ensure all required reports are timely filed.
View Audit 371875
Finding 1162000 (2023-001)
Material Weakness 2023
Pierre Indian Learning Center
SD
Internal Control / Segregation of Duties Material Weakness Reporting § 200.512
Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.
Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.
View Audit 371860
Finding 1161993 (2023-003)
Material Weakness 2023
Center for Educational Innovation, Inc.
NY
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.213
Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they ...
Management is not in agreement with this finding. The Organization has a policy in place to ensure that all contractors engaged with the Organization are being verified in advance of being engaged. This verification includes several security checks included verifying in required databases that they are not suspended or debarred. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its policy manual to include a formal checklist before signing any contracts for services.
View Audit 371855
Finding 1161992 (2023-002)
Material Weakness 2023
Center for Educational Innovation, Inc.
NY
Questioned Costs Procurement, Suspension & Debarment § 200.320
Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compli...
Management is not in agreement with this finding. We have a policy in place to ensure that all purchases above the micro purchase threshold needs to be supported with competitive bids. Senior management was not informed in time to produce the necessary documentation to the auditors. To ensure compliance in the future, management has revised its formal policy manual to include a formal checklist before signing any commitments that competitive bids have been obtained.
View Audit 371855 Questioned Costs: $1
Finding 1161991 (2023-001)
Material Weakness 2023
Center for Educational Innovation, Inc.
NY
Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305
Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reco...
Management believes that in order to ensure that the amount being drawn down are timely and more accurate to the amounts being drawn upon, management is in the process of developing a more formal policy whereby the general ledger will be formally closed on a monthly basis and all amount will be reconciled to the ledger. Once all amounts are proven, then the drawdown amounts will be initiated with the proper documentation attached.
View Audit 371855 Questioned Costs: $1
Finding 1161911 (2023-001)
Material Weakness 2023
Glens Falls Housing Authority
NY
Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through our March 31, 2024 and March 31, 2025 fiscal year ends. We continue to make every effort to get our filings up to date by our March 31, 2025 year end due date of...
CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through our March 31, 2024 and March 31, 2025 fiscal year ends. We continue to make every effort to get our filings up to date by our March 31, 2025 year end due date of December 31, 2025.
View Audit 371800
Finding 1161903 (2023-003)
Material Weakness 2023
TOWN OF GLENBURN, MAINE
ME
Questioned Costs
The school department of the Town will review processes to ensure payroll reflects the grants to be charged or allocated to.
The school department of the Town will review processes to ensure payroll reflects the grants to be charged or allocated to.
View Audit 371787 Questioned Costs: $1
Finding 1161859 (2023-004)
Material Weakness 2023
Merrill Pioneer Community Hospital, Inc
IA
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303
We will work to establish written procedures and policies related to the management of Federal awards, including reporting requirements.
We will work to establish written procedures and policies related to the management of Federal awards, including reporting requirements.
View Audit 371778
Finding 1161858 (2023-003)
Material Weakness 2023
Merrill Pioneer Community Hospital, Inc
IA
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We have implemented procedures to ensure we are in compliance with all reporting requirements. Individuals have been assigned to be responsible for the preparation and submission of reports. The Board has implemented procedures to monitor the compliance and communicate the procedures to new members.
We have implemented procedures to ensure we are in compliance with all reporting requirements. Individuals have been assigned to be responsible for the preparation and submission of reports. The Board has implemented procedures to monitor the compliance and communicate the procedures to new members.
View Audit 371778
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