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Corrective Action Plans

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Finding 554889 (2023-001)
Material Weakness 2023
Arctic Village Tribal Council
AK
Questioned Costs Cash Management Material Weakness § 200.305
Federal Award Findings Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matt...
Federal Award Findings Finding 2023-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: AVC staff were unable to complete a drawdown for the HUD grants due to a change in staff. AVC is working with HUD to resolve the matter. AVC staff is currently drawing down all other funds in a timely matter. AVC has limited unrestricted cash. AVC is currently looking for opportunities to increase unrestricted cash, such as increasing prices for gas and electric. Proposed Completion Date: July 31, 2024
View Audit 353454 Questioned Costs: $1
Finding 554824 (2023-008)
Material Weakness 2023
City of Cortland
NY
Reporting § 200.502
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 ...
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 controlsthat 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 353407
Finding 554823 (2023-007)
Material Weakness 2023
City of Cortland
NY
Allowable Costs / Cost Principles Reporting
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 f...
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 353407
Finding 554786 (2023-004)
Material Weakness 2023
East Central Missouri Behavioral Health Services D/b/a Arthur Center
MO
Procurement, Suspension & Debarment
Views of Responsible Officials and Planned Corrective Actions: We have developed a debarment policy and procedures that will ensure all vendors are checked at least annually. This policy was approved by the Board of Directors in March 2025. The debarment policy will be reviewed and additional audi...
Views of Responsible Officials and Planned Corrective Actions: We have developed a debarment policy and procedures that will ensure all vendors are checked at least annually. This policy was approved by the Board of Directors in March 2025. The debarment policy will be reviewed and additional audits will be scheduled to ensure compliance with vendors. All vendors will be checked at least annual and all new vendors will be checked.
View Audit 353362
Finding 554782 (2023-003)
Material Weakness 2023
East Central Missouri Behavioral Health Services D/b/a Arthur Center
MO
Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Actions: A new Sliding Discount Fee Policy was approved by the board in March 2025 and will be trained to staff and published publicly in all sites. Ongoing, errors in the sliding fee will be addressed by training staff involved in the process a...
Views of Responsible Officials and Planned Corrective Actions: A new Sliding Discount Fee Policy was approved by the board in March 2025 and will be trained to staff and published publicly in all sites. Ongoing, errors in the sliding fee will be addressed by training staff involved in the process and updating our procedures to include periodic audits of the sliding fee discounts.
View Audit 353362
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Reporting
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a form...
Recommendation: We recommend the Center establish a formal tracking process to record in real time the value of all of its in-kind goods and services received to help determine whether or not it is meeting its match requirements. Action Taken: Tri-County O1C has initiated the development of a formal, standardized tracking system for recording all in—kind contributions (goods and services) as they are received. This system includes: A centralized In-Kind Contribution Log maintained in a shared digital format (e.g. Google Sheets). Use Pennsylvania Department of Education’s form for staff and partners to document the nature, source, estimated fair value, and date of each in~kind donation. Internal procedures that require all in~kind contributions to be logged within 48 hours of receipt. Training for key staff on recognizing and properly valuing in»kind contributions in accordance with federal grant guidelines (e.g., Uniform Guidance 2 CFR Part 200). Monthly review by the Finance Department to reconcile iii-kind entries with match requirement reports. Anticipated Completion Date: April 30, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring § 200.332
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and ...
Recommendation: We recommend the Center establish a formal monitoring process to review the activities on each of its recipients. This should include site visits, review of annual external audits when applicable and training when deemed necessary. Action Taken: Tri-County OIC has developed and begun implementing a comprehensive Sub recipient Monitoring Plan to ensure compliance and accountability. Actions taken include: Development of Sub recipient Monitoring Policies and Procedures, which outline expectations, responsibilities, and steps for oversight. Creation of a Sub recipient Risk Assessment Tool to categorize sub recipients based on risk level and determines appropriate monitoring frequency. Scheduling of Annual On-Site or Virtual Monitoring Visits, including programmatic and fiscal reviews. Formal Collection and Review of Annual External Audits or Financial Statements from sub recipients, as applicabie. Documentation Protocols to maintain records of all monitoring activities, communications, findings, and corrective actions. Anticipated Completion Date: May 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Period of Performance Reporting § 200.332
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Re...
Recommendation: We recommend the Center review its contracts against the criteria set forth in the Uniform Guidance to ensure that all sub-awards in the future contain the required information for subrecipients. Action Taken: Tri-County 010 has taken the following corrective steps: Reviewed and Updated the Subrecipient Contract Template to include all required elements as outlined in Pennsylvania Department of Education. Implemented a Pro-Award Contract Review Checklist to ensure each contract is verified for compliance prior to execution. Established a Documentation Process for storing all subrecipient agreements and related compliance materials in a centralized location. Anticipated Completion Date: March 31, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Tri-County Opportunities Industrialization Center, Inc.
PA
Subrecipient Monitoring Reporting § 200.512
Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that...
Recommendation: We recommend that the Center implement procedures to ensure that the audit reports are filed within the regulatory deadlines. Action Taken: Tri-County OIC has taken the following steps to ensure timely submission of audit reports: Created a Compliance Calendar that includes all major reporting deadlines, including audit report submission due dates. Assigned Responsibility to the Finance Administrator and Executive Director to monitor deadlines and coordinate with the external auditors in a timely manner. Established a 90-Day Pre-Deadline Notification System to ensure ail audit preparation materials are compiled and submitted to auditors well in advance. Incorporated Audit Timeline Planning into the organization's annual financial closeout procedures. Scheduled Regular Check-ins between the Finance Team and auditors to track progress and address delays proactively. These steps are desitzned to improve internal coordination and accountabiiity, ensuring that all future audits are submitted within the reguired timeframe. Anticipated Completion Date: April 15, 2025 Contact Person Responsible: Christina Johnson, Executive Director
View Audit 353355
Finding 554626 (2023-002)
Material Weakness 2023
San Juan County
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (3...
Finding ref number: 2023-002 Finding caption: The County did not have adequate internal controls for ensuring compliance with federal suspension and debarment requirements. Name, address, and telephone of County contact person: Natasha Warmenhoven, County Auditor PO Box 638 Friday Harbor, WA 9825 (360) 378-2161 Corrective action the auditee plans to take in response to the finding: • With the assistance of the County Manager’s Office, the Auditor’s Office will review and update the Grant Policy to include an effective internal control for federal suspension and debarment requirements. • SJC Grants Administrator will offer a training that all grant/project managers must complete. Anticipated date to complete the corrective action: Both action items will be completed by December 31, 2025
View Audit 353289
Finding 554568 (2023-001)
Significant Deficiency 2023
Beyond Housing, INC
MO
Procurement, Suspension & Debarment
In 2023, Beyond Housing experienced a staff shortage in the Rental Housing Compliance Department as referenced in employment gaps below: Brandey Pena, Compliance Manager- Last Day 08/30/2022 (Intermittent Temp Agency Assistance) Temille Lawernce, Compliance Manager- 03/13/2023 to 10/3/2023 Jamie Fla...
In 2023, Beyond Housing experienced a staff shortage in the Rental Housing Compliance Department as referenced in employment gaps below: Brandey Pena, Compliance Manager- Last Day 08/30/2022 (Intermittent Temp Agency Assistance) Temille Lawernce, Compliance Manager- 03/13/2023 to 10/3/2023 Jamie Flaugher, Compliance Manager- 05/30/2023 to present. Additionally, in 2024 we added a Compliance Specialist, Philisia Pettyjohn to further assist in the timely completion of Tenant Income Certifications, Certification of Continuing Compliance, and other related compliance documentation as required by St Louis County, Missouri Housing Development Commission, and Department of Housing and Urban Development. As of today, Beyond Housing is current and in compliance with all agencies.
View Audit 353268
Wilsall Water District
MT
Subrecipient Monitoring
2023-06 Federal Audit Issuance i. Condition: The audit report was not submitted in a timely manner. ii. Corrective Action Plan: The District provided all documentation to auditors by requested deadlines.
2023-06 Federal Audit Issuance i. Condition: The audit report was not submitted in a timely manner. ii. Corrective Action Plan: The District provided all documentation to auditors by requested deadlines.
View Audit 353260
Finding 554521 (2023-005)
Significant Deficiency 2023
Mills County
IA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
The County will ensure future reports are completed on time.
The County will ensure future reports are completed on time.
View Audit 353211
Finding 554485 (2023-002)
Material Weakness 2023
Holbrook Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial re...
2023-002 - Reporting Auditee’s Response and Planned Corrective Action The Authority is now under the management of the Quincy Housing Authority and all controls and processes have been updated to account for the needs of the Holbrook Housing Authority, including internal controls over financial reporting, documentation retention, and timeliness of reporting. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: James Marathas, Executive Director
View Audit 353119
Finding 554473 (2023-003)
Significant Deficiency 2023
Meals on Wheels of Middle Georgia, Inc.
GA
Internal Control / Segregation of Duties Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Actions: See Comment 2023-001 and 002. Date to be implemented: See Comment 2023-001 and 002. Persons responsible: See Comment 2023-001 and 002
Views of Responsible Officials and Planned Corrective Actions: See Comment 2023-001 and 002. Date to be implemented: See Comment 2023-001 and 002. Persons responsible: See Comment 2023-001 and 002
View Audit 353107
Finding 554461 (2023-001)
Significant Deficiency 2023
Soledad Enrichment Action, Inc.
CA
Root Cause: In May of 2020 SEA unexpectedly experienced the loss of its Chief Financial Officer during the mist of a global shut down. SEA was unable to close out the fiscal year in a timely manner due to the challenges of identifying and hiring qualified staff after this loss. This began a domino e...
Root Cause: In May of 2020 SEA unexpectedly experienced the loss of its Chief Financial Officer during the mist of a global shut down. SEA was unable to close out the fiscal year in a timely manner due to the challenges of identifying and hiring qualified staff after this loss. This began a domino effect of late audits. SEA hired an accountant who we were confident would be able to keep us on track however, he resigned in early 2024 delaying our ability to complete our audit.
View Audit 353094
Finding 554461 (2023-001)
Significant Deficiency 2023
Soledad Enrichment Action, Inc.
CA
Name of Contact Persons: Nathan Arias, President and Chief Executive Officer and Mirna Romero, Director of Operations.
Name of Contact Persons: Nathan Arias, President and Chief Executive Officer and Mirna Romero, Director of Operations.
View Audit 353094
Finding 554461 (2023-001)
Significant Deficiency 2023
Soledad Enrichment Action, Inc.
CA
Corrective Action: Once FY22-23 audit is finalized, SEA will immediately begin working on the audit for FT 23-24. SEA has already uploaded a large portion of the required documents into the audit portal and is ready to diligently work on completing this audit with a new team.
Corrective Action: Once FY22-23 audit is finalized, SEA will immediately begin working on the audit for FT 23-24. SEA has already uploaded a large portion of the required documents into the audit portal and is ready to diligently work on completing this audit with a new team.
View Audit 353094
Finding 554461 (2023-001)
Significant Deficiency 2023
Soledad Enrichment Action, Inc.
CA
Proposed Completion Date: SEA will ensure that the next sungle audit for fiscal year 2023-2024 is completed by March 15, 2025.
Proposed Completion Date: SEA will ensure that the next sungle audit for fiscal year 2023-2024 is completed by March 15, 2025.
View Audit 353094
Finding 554450 (2023-008)
Significant Deficiency 2023
Leech Lake Tribal College
AZ
Questioned Costs Allowable Costs / Cost Principles § 200.405
The Department will enforce policies and procedures to ensure that the calculated rates are in agreement with the approved indirect cost rate.
The Department will enforce policies and procedures to ensure that the calculated rates are in agreement with the approved indirect cost rate.
View Audit 353088 Questioned Costs: $1
Finding 554444 (2023-007)
Significant Deficiency 2023
Leech Lake Tribal College
AZ
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.328
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
The Department has ramped up recruiting efforts by advertising positions on external websites such as indeed. The accounting department has recently increased the wages of existing staff and the starting wages of all positions in an effort to attract and retain qualified staff.
View Audit 353088
Finding 554438 (2023-006)
Material Weakness 2023
Leech Lake Tribal College
AZ
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness § 200.318 § 200.320
The College will retain all procurement documentation going forward.
The College will retain all procurement documentation going forward.
View Audit 353088
Finding 554432 (2023-005)
Material Weakness 2023
Leech Lake Tribal College
AZ
Material Weakness Reporting Internal Control / Segregation of Duties § 200.512
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
The Department has hired a new audit firm that specializes in the audits of Tribes. Our new audit firm has demonstrated a commitment to allocating the necessary resources to complete our audits in a timely manner.
View Audit 353088
Finding 554426 (2023-004)
Material Weakness 2023
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Material Weakness
The College is in the process of establishing journal entry controls including an independent review and approval process for all entries and ensuring sufficient documentation is maintained for each entry.
The College is in the process of establishing journal entry controls including an independent review and approval process for all entries and ensuring sufficient documentation is maintained for each entry.
View Audit 353088
Finding 554420 (2023-003)
Material Weakness 2023
Leech Lake Tribal College
AZ
Internal Control / Segregation of Duties Material Weakness
The College has spent a significant amount of time in FY 2025 evaluating their IT controls and policies and procedures. New internal controls are expected to be implemented to address these findings.
The College has spent a significant amount of time in FY 2025 evaluating their IT controls and policies and procedures. New internal controls are expected to be implemented to address these findings.
View Audit 353088
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