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Corrective Action Plans

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Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
5. In May 2025, SCMRC’s Board of Directors received formal fiscal governance training from Forvis and OKPCA. The training recording is now part of new board member onboarding.
5. In May 2025, SCMRC’s Board of Directors received formal fiscal governance training from Forvis and OKPCA. The training recording is now part of new board member onboarding.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
6. Weekly meetings between the CEO, Controller, and contract accountant ensure alignment between internal financials, grant documentation, and reconciliation accuracy.
6. Weekly meetings between the CEO, Controller, and contract accountant ensure alignment between internal financials, grant documentation, and reconciliation accuracy.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
Corrective Action Plan:
Corrective Action Plan:
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
1. The Controller will maintain a monthly reconciliation checklist signed off by the CEO and contract accountant within 30 days of each month-end close.
1. The Controller will maintain a monthly reconciliation checklist signed off by the CEO and contract accountant within 30 days of each month-end close.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
2. SCMRC will implement a quarterly internal audit process beginning Q1 FY26 to review bank reconciliation documentation for accuracy, timeliness, and supporting detail.
2. SCMRC will implement a quarterly internal audit process beginning Q1 FY26 to review bank reconciliation documentation for accuracy, timeliness, and supporting detail.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
3. The Finance Committee will receive quarterly attestation of reconciliation compliance and any discrepancies or delays will be documented in meeting minutes.
3. The Finance Committee will receive quarterly attestation of reconciliation compliance and any discrepancies or delays will be documented in meeting minutes.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
4. SCMRC’s reconciliation policy will be reviewed annually by the CEO and Controller, with any updates formally approved by the Board.
4. SCMRC’s reconciliation policy will be reviewed annually by the CEO and Controller, with any updates formally approved by the Board.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
5. New finance team hires will be required to complete onboarding training in reconciliation procedures and internal controls within 30 days of hire.
5. New finance team hires will be required to complete onboarding training in reconciliation procedures and internal controls within 30 days of hire.
View Audit 364765
Finding 574295 (2023-001)
Material Weakness 2023
South Central Medical and Resource Center, Inc.
OK
6. A reconciliation exception log will be maintained by the Controller and reviewed by the CEO quarterly to monitor and resolve any recurring issues.
6. A reconciliation exception log will be maintained by the Controller and reviewed by the CEO quarterly to monitor and resolve any recurring issues.
View Audit 364765
Finding 574154 (2023-002)
Material Weakness 2023
Alaska Native Women's Resource Center
AK
§ 200.512
Management will ensure that future audits are completed timely.
Management will ensure that future audits are completed timely.
View Audit 364732
Finding 574136 (2023-003)
Significant Deficiency 2023
Urban Indian Center of Salt Lake
UT
Cash Management Reporting § 200.305
Criteria: Recipients of federal awards must minimize the time elapsing between the receipt of funds from the U.S. Treasury and disbursement by the Organization set out at 2 CFR section 200.305(b). Audit Recommendation: We recommend that the Organization 1) maintains timely and accurate recording of ...
Criteria: Recipients of federal awards must minimize the time elapsing between the receipt of funds from the U.S. Treasury and disbursement by the Organization set out at 2 CFR section 200.305(b). Audit Recommendation: We recommend that the Organization 1) maintains timely and accurate recording of disbursements in its job‐costing system and 2) regularly request grant funds based on amounts expended as report in the Organization’s job‐costing system. Auditee Response: UICSL has limited access to its accounting system and removed access by outsourced financial management personnel. In addition to better invoicing structure, UICSL also revised its job-costing system to better comply with these requirements. Together, these systems will be used to request only the amount of attributable ot the programs for reimbursement-based grant funding. Corrective Action Plan: All transactions are logged into the accounting system with appropriate respective grant codes and departments. Invoices and transactions will not be processed without approval and proper coding. UICSL has also implemented a new credit card tracking system along with a purchase order system that is active and maintained by Finance and Accounting. Monthly and quarterly invoices will be prepared for grants in compliance with 2 CFR section 200.305(b). Person Responsible: Matt Poss, Executive Director and Mary Louise Santacaterina, Grants Manager Timeline: Already removed accounting system access by prior outsourced financial managemnet personnel. Monthly check-ins and expenditure reports have been implemented with department leads in 2024. Grants Manager tasked along with Director of Finance of reviewing monthly invoices and ensuring each meets grant and expenditure requirements. All invoices reviewed with grant/project leads and logged appropriately. Staff acountant hired in 2024 to help provide oversight.
View Audit 364707
Finding 574135 (2023-002)
Significant Deficiency 2023
Urban Indian Center of Salt Lake
UT
Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.430
Criteria: Recipients of federal awards must follow the costs principles set out at 2 CFR section 200.430 to substantiate compensation and other purchases charged to a federal program. “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performe...
Criteria: Recipients of federal awards must follow the costs principles set out at 2 CFR section 200.430 to substantiate compensation and other purchases charged to a federal program. “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: …(iii) reasonable reflect the total activity for which the employee is compensated by the non‐Federal entity” 2 CFR section 200.430(i). The Organization’s processes did not maintain sufficient documentation of the approval of the activity of each employee or the purchase of goods/services. Audit Recommendation: We recommend the Organization ensure it 1) maintains records of each employee’s activity and 2) monitors compliance with the job‐costing system implemented. Auditee Response: The Organization believes that leadership/personnel turnover, along with outsourced financial management, allowed paychecks to be approved without the proper approval flow. We have ensured documenation is downloaded/kept each pay period to ensure such documentation is not lost when a change in service provider is made. Corrective Action Plan: UICSL has moved away from its prior payroll processor to better account for these labor allocations and grant classifications. In our FY23 audit, we requested data from our prior processor multiple times. They were unable to provide some of the reports and data which was purged from their system. Our new payroll processor ensures employees' time is allocated to each grant program and there is a designated reporting funcation allowing us to reviews what is assigned. UICSL also has better defined leadership and directors for each division so there are clearly defined approvers and supervisors for each purchase and transaction. Person Responsible: Matt Poss, Executive Director and Eva Leyer, Human Resources Manager Timeline: UICSL transitioned to a new payroll processor at the end of 2023 and Leadership was designated and assigned for 2024.
View Audit 364707
Finding 574081 (2023-001)
Significant Deficiency 2023
Hollandale School District
MS
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Hollandale School District has prepared and hereby submits the following corrective actio...
AUDITEE’S CORRECTIVE ACTION PLAN As required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost principles, and Audit Requirements for Federal Awards (UG), the Hollandale School District has prepared and hereby submits the following corrective action plan for the findings included in the Schedule of Findings and Questioned Cost for the year ended June 30, 2023: Finding 2023-001 Corrective Action Plan Details A. Contact person responsible for corrective action: Name: Dr. Mario Willis Title: Superintendent B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately
View Audit 364666
Finding 573971 (2023-010)
Significant Deficiency 2023
City of Biddeford
ME
Procurement, Suspension & Debarment
Management’s Response and Corrective Action Plan: The City implemented a grant management policy specific to verification of contractor suspension, debarment, or pending debarment in accordance with the provisions of 2 CFR Part 180. The policy provides staff with three option for compliance – perfor...
Management’s Response and Corrective Action Plan: The City implemented a grant management policy specific to verification of contractor suspension, debarment, or pending debarment in accordance with the provisions of 2 CFR Part 180. The policy provides staff with three option for compliance – perform a search and verification through Sam.gov, request a contractor certification upon award, and including a clause in the bid documents and final contract whereas the contractor’s signature affirms compliance. The latter is the preferred method, however the circumstances specific to each grant may be varied. The policy provides flexibility while ensuring compliance. The policy is currently in effect.
View Audit 364578
City of Biddeford
ME
Reporting Procurement, Suspension & Debarment § 200.510
Management’s Response and Corrective Action Plan: Grant review is included within the month-end close procedure referenced in the response to 2023-001. The procedure includes defined roles and responsibilities by position.
Management’s Response and Corrective Action Plan: Grant review is included within the month-end close procedure referenced in the response to 2023-001. The procedure includes defined roles and responsibilities by position.
View Audit 364578
Finding 573969 (2023-008)
Material Weakness 2023
City of Biddeford
ME
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Management’s Response and Corrective Action Plan: The City has implemented a procedure requiring the project manager to prepare required finance-based grant reports in conjunction with the finance director. The finance director must approve the required grant report before the project manager is au...
Management’s Response and Corrective Action Plan: The City has implemented a procedure requiring the project manager to prepare required finance-based grant reports in conjunction with the finance director. The finance director must approve the required grant report before the project manager is authorized to submit. The procedure includes timelines and authorizations requiring all grants to be entered into the City’s financial management software suite to ensure complete and timely project monitoring. All users have access to the financial software and have real-time access to all data.
View Audit 364578
Weatherford Industrial Trust
OK
Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an andut. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to deadline.
Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an andut. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to deadline.
View Audit 364553
Finding 573888 (2023-009)
Significant Deficiency 2023
Recreation & Park Commission for Parish of East Baton Rouge
LA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.318
While BREC currently does not have any federal expenses identified as unallowable costs applicable to this finding, a written SOP was recently developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility f...
While BREC currently does not have any federal expenses identified as unallowable costs applicable to this finding, a written SOP was recently developed for determining allowable costs and procurement requirements in accordance with the applicable CFR to guide key finance staff with responsibility for federally eligible expenditures. Anticipated completion date: November 1, 2024 Responsible contact person: Don Johnson, Cheif Finance Officer
View Audit 364551
Finding 573885 (2023-005)
Significant Deficiency 2023
Town of East Lyme, Connecticut
CT
Allowable Costs / Cost Principles Reporting Significant Deficiency
Type of Finding: Significant Deficiency in Internal Control over Compliance 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting requirements. During our testing, we noted the Town did not have submit the Pr...
Type of Finding: Significant Deficiency in Internal Control over Compliance 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with reporting requirements. During our testing, we noted the Town did not have submit the Project and Expenditure report, that was due by April 30, 2023. Recommendation: CLA recommends the Town implement procedures to ensure compliance with all requirements under which the Town if obligated to comply as part of their grant agreements. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: Management will implement procedures to ensure compliance with all requirements under which the Town if obligated to comply as part of our grant agreements. Name(s) of Contact Person(s) responsible for Corrective Active Plan: Kevin Gervais Jr. Planned completion date for corrective action plan: July 2025
View Audit 364541
Midd-West School District
PA
Subrecipient Monitoring Reporting
The Federal Programs Director and the Business Manager have been attending the Monthly Federal Programs Virtual Trainings as well as the Fiscal Tech Office Hours offered by the PDE Division of Federal Programs. Both have been very informative and have offered us the opportunity to ask questions. The...
The Federal Programs Director and the Business Manager have been attending the Monthly Federal Programs Virtual Trainings as well as the Fiscal Tech Office Hours offered by the PDE Division of Federal Programs. Both have been very informative and have offered us the opportunity to ask questions. The Federal Program Director attended The Pennsylvania Association of Federal Program Coordinators annual conference in 2024 and 2025 and will attend yearly in the future. We are also in contact with our Regional Coordinator, Emily Johnson who has been able to assist as needed.
View Audit 364514
Basic Health International
PA
Reporting § 200.512
BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. BHI has also engaged an audit firm to perform it...
BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. BHI has also engaged an audit firm to perform its federally-required federal financial statement and single audits each year. This reminder and timeline has been put on the BHI shared calendar so that this task is not missed in the future.
View Audit 364502
Finding 573854 (2023-001)
Material Weakness 2023
Basic Health International
PA
Reporting Material Weakness
BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. Furthermore, BHI has implemented procedures to ...
BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. Furthermore, BHI has implemented procedures to ensure adequate internal control over financial processes. For one, all the invoicing on all grant and contract accounts are done monthly. The BHI admin/program manager prepares all invoices on a monthly basis which are then reviewed by Chief Operating Officer and finally approved by the Principal Investigator. All financial transactions are recorded in QuickBooks so that bank and credit card accounts can be reconciled monthly. And lastly, an automated solution has been implemented to keep all bill payment and approvals strictly separate.
View Audit 364502
Finding 573841 (2023-002)
Material Weakness 2023
City of Tenino
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee p...
Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee plans to take in response to the finding: The City will include the required wage rate provisions in future contracts and will require weekly certified payroll reports prior to paying the contractor for the appropriate periods. Anticipated date to complete the corrective action: Immediately
View Audit 364492
Finding 573834 (2023-008)
Material Weakness 2023
City of Cortland
NY
Reporting § 200.502
Corrective Action Plan Financial Statement Finding: 2023-008 Identification of Federal Awards and Preparation of a Complete and Accurate Schedule of Expenditures of Federal Awards (SEFA) Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee’s ...
Corrective Action Plan Financial Statement Finding: 2023-008 Identification of Federal Awards and Preparation of a Complete and Accurate Schedule of Expenditures of Federal Awards (SEFA) Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee’s financial statement. It is the responsibility of the auditee's management to design and implement internal controls that provide reasonable assurance over the completeness and accuracy of the SEFA. The SEFA is the basis for the auditor’s identification of major programs. Cause/Condition: The City does not have a method to accurately track the related expenditures for reporting. The City's initial SEFA provided for the audit was incomplete and contained inaccurate program expenditure amounts. In particular, there were multiple federal programs that were materially misstated; including the following major federal program for the year under audit: 1. ALN 14.228 Community Development Block Grants/State's Program and Non-Entitlement Grants in Hawaii In addition, there were multiple federal programs that were not identified on the initial SEFA for the year under audit: 1. ALN 20.600 / 20.616 Highway Safety Cluster 2. ALN 66.818 Brownfield Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements 3. ALN 66.458 Capitalization Grants for Clean Water State Revolving Funds 4. ALN 93.568 Low-Income Home Energy Assistance 5. ALN 97.039 (COVID-19) Disaster Grants - Public Assistance (Presidentially Declared Disasters) Effect: A Uniform Guidance compliance audit is based on the premise that management must comply with federal statutes, regulations and the terms and conditions of the federal awards it receives. Without identifying the funds as federal, the auditee may not have complied with those requirements. In addition, there is increased risk regarding the accurate reporting of grant expenditures and noncompliance with policies and procedures surrounding the recording of federal awards. Recommendation: We recommend the City develop and implement procedures to ensure that information related to all federal awards is accumulated to assist in the preparation of the SEFA. In addition, we recommend management of the City verify the completeness and accuracy of the amounts reported on the SEFA. Response: The City agrees with the finding. Corrective Action Plan: The City will include tracking of federal awards in the Capital Project tracking process. Capital projects will be reflected in a separate budget alongside the operational budget beginning in FY 2026. Anticipated Completed Date: July 31, 2025 for the tracking process; December 20, 2025 for the budget. Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance
View Audit 364485
City of Cortland
NY
Allowable Costs / Cost Principles Reporting
Corrective Action Plan Financial Statement Finding: 2023-007 Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, ...
Corrective Action Plan Financial Statement Finding: 2023-007 Noncompliance with Uniform Guidance Late Filing of Single Audit Reporting Package Criteria: Under the Single Audit Act of 1996 and Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), §200.512, Report Submission, the Single audit reporting package is required to be filed within the earlier of 30 calendar days after receipt of the auditors' report, or 9 months after the end of the audit period. Cause/Condition: Staffing shortages caused the delays in financial reporting. This deadline was not met on a timely basis for the year ended December 31, 2023. Effect: As a result, the entity is not incompliance with §200.512 of the Uniform Guidance. Recommendation: We recommend the requirements of §200.512 of the Uniform guidance be adhered to by striving to have all information required for the audit available on a timely basis. This will help to ensure timely audit report issuance and compliance with the filing deadline. Response: The City is still facing staffing shortages and is working to get the subsequent financial statements completed. It is expected the 2024 reporting package will be filed on time. Corrective Action Plan: The City has hired a full complement of staff in the Finance department, and anticipates timely filings going forward. Anticipated Completed Date: September 30, 2025. Responsible Contact Person: Elizabeth Greenwood, Director of Administration & Finance
View Audit 364485
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