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Corrective Action Plans

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Finding 1169559 (2023-001)
Material Weakness 2023
LUTI R-VI SCHOOL DISTRICT
MO
Equipment & Real Property Management
Compliance over Major Federal Program Program: Education Stabilization Fund (CFDA 84.425) Compliance Requirement: Equipment and Real Property Management Condition: Incomplete Asset Inventory Material Noncompliance Corrective Action: The District will perform a physical inventory of all assets and co...
Compliance over Major Federal Program Program: Education Stabilization Fund (CFDA 84.425) Compliance Requirement: Equipment and Real Property Management Condition: Incomplete Asset Inventory Material Noncompliance Corrective Action: The District will perform a physical inventory of all assets and complete/update the asset inventory accounting report in accordance with the requirements of OMB Uniform Guidance. The District will provide training to personnel responsible for the asset inventory. Planned Completion Date: March 31, 2024 Responsible Contact Person: Kathalee Cole, Superintendent (417) 273-4274
View Audit 382546
Finding 1169431 (2023-002)
Material Weakness 2023
Comanche County Medical Center
TX
Cash Management Reporting Internal Control / Segregation of Duties
We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hospital still has sufficient lost revenues and expenses ...
We are in receipt of the Findings Required to be Reported by Government Auditing Standards, regarding Reporting. Management agrees with the finding. After correcting the calculation of expenses to include reimbursement from other sources, the Hospital still has sufficient lost revenues and expenses to cover the amount of provider relief funding received. Management will perform a detailed analysis of the reporting requirements in accordance with the final guidelines set by HRSA for future reporting periods. As deemed necessary, the Hospital will modify policies and procedures over federal grant reporting The CFO, Hong Wade, will be responsible to ensure this is accomplished. The corrective action plan will be implemented by December 31, 2025.
View Audit 382372
Finding 1169213 (2023-001)
Material Weakness 2023
SANTA CRUZ COUNTY VETERANS MEMORIAL BUILDING BOARD OF TRUSTEES
CA
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.303 § 200.318 § 200.327
Management will review Uniform Guidance 2 CFR sections 200.318 through 200.327 to ensure the Organization’s procurement policy fully incorporates all federal compliance requirements. Management will develop and implement a formal, written procurement policy.
Management will review Uniform Guidance 2 CFR sections 200.318 through 200.327 to ensure the Organization’s procurement policy fully incorporates all federal compliance requirements. Management will develop and implement a formal, written procurement policy.
View Audit 382113
Finding 1169158 (2023-002)
Material Weakness 2023
City of Tahlequah
OK
Reporting Internal Control / Segregation of Duties
Finding 2023-002 – Financial Reporting of Federal Expenditures Condition: Internal controls over financial reporting lacked oversight and thorough review of federal expenditures being included within the SEFA during fiscal year 2023. In conjunction with our FY2023 single audit, please see the City’s...
Finding 2023-002 – Financial Reporting of Federal Expenditures Condition: Internal controls over financial reporting lacked oversight and thorough review of federal expenditures being included within the SEFA during fiscal year 2023. In conjunction with our FY2023 single audit, please see the City’s corrective action plan below: We have reviewed current procedures regarding SEFA preparation and have implemented necessary changes to ensure accuracy. We have also established procedures to ensure a timely reconciliation of federal revenues and expenses.
View Audit 382015
Finding 1169157 (2023-003)
Material Weakness 2023
City of Tahlequah
OK
Reporting Internal Control / Segregation of Duties
Finding 2023-003 – Filing with the State Auditor and Federal Audit Clearinghouse Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report ...
Finding 2023-003 – Filing with the State Auditor and Federal Audit Clearinghouse Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2023. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2023. In conjunction with our FY2023 single audit, please see the City’s corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with the requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.
View Audit 382015
Finding 1169156 (2023-004)
Material Weakness 2023
City of Tahlequah
OK
Reporting
Finding 2023-004 – Reporting Compliance Requirements of Federal Funds Condition: The City’s internal controls over reporting compliance requirements were not thoroughly monitored and were not timely, and reports were not accurately submitted. In conjunction with our FY2023 single audit, please see t...
Finding 2023-004 – Reporting Compliance Requirements of Federal Funds Condition: The City’s internal controls over reporting compliance requirements were not thoroughly monitored and were not timely, and reports were not accurately submitted. In conjunction with our FY2023 single audit, please see the City’s corrective action plan below: We have reviewed current procedures regarding report preparation and have implemented necessary changes to ensure accuracy. We have also established procedures to ensure a timely reconciliation of federal revenues and expenses.
View Audit 382015
Finding 1169140 (2023-004)
Material Weakness 2023
Toiyabe Indian Health Project, Inc.
CA
Equipment & Real Property Management
Passed Through California Rural Indian Health Board Federal Financial Assistance Listing Number 93.441 Indian Self-Determination Equipment and Real Property Management Material Noncompliance and Material Weakness in Internal Control over Compliance Grant Award Number - Potentially affects all grant ...
Passed Through California Rural Indian Health Board Federal Financial Assistance Listing Number 93.441 Indian Self-Determination Equipment and Real Property Management Material Noncompliance and Material Weakness in Internal Control over Compliance Grant Award Number - Potentially affects all grant awards included under CFDA 93.441 on the Schedule of Expenditures of Federal Awards. Criteria - Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires property records be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the Federal Award Identification Number), who holds title, the acquisition date, cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. Condition - Property records were not maintained in accordance with Uniform Guidance for all property and equipment purchased. Cause - The Organization did not have adequate internal controls to ensure its property records included all the requirements under Uniform Guidance or properly identify all property and equipment purchased with federal funds. Effect - Property records were not adequately maintained. Questioned Costs - None. Context/Sampling - No sampling was used. We examined the Organization’s property records in total. Repeat Finding From Prior Year - Yes; finding 2022-004. Recommendation - We recommend the Organization enhance internal controls to ensure its property records include all the requirements under Uniform Guidance and properly identify all property and equipment purchased with federal funds. Views of Responsible Officials - Management agrees with this finding Responsibility of: Pat O’Brien, (AMR, Inc.) Consultant, Becky Davis, Controller, Daniel Guerrero, Facilities Estimated Completion Date: June 30, 2026 Status: Mr. Guerrero has been assigned the responsibility to update the physical inventory of fixed assets. The historical records of assets purchased and the required documentation per Uniform Guidance is in the process of being reviewed and (if possible) updated.
View Audit 381963
Finding 1168942 (2023-002)
Material Weakness 2023
Town of Malden
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Town of Malden January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Town is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Town of Malden January 1, 2023 through December 31, 2023 This schedule presents the corrective action the Town is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-002 Finding caption: The Town did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of Town contact person: Dan Harwood, Mayor PO Box 248, Malden, Washington 99149 (509) 569-3771 Corrective action the auditee plans to take in response to the finding: We agree with the SAO staff as far as the Town staff being new to federal grants and the requirements of recordkeeping associated with it. It is obvious that the Town staff can not handle the workload of administering all the grants that the town has obtained since the 2020 Babb Road Fire. We are in the process of contracting an outside party that will handle most of the current grants. The Town staff thought they processed all the certified payroll information that was received. We were surprised that there were some missing. The State Department of Commerce has been working with the staff on making sure that the certified payroll process was complete. With any future grants we will make sure that Town staff will pursue training on Certified Payroll to make sure all papers are received. Anticipated date to complete the corrective action: These actions will be done when we receive future federal grants.
View Audit 381466
Finding 1168849 (2023-004)
Material Weakness 2023
City of Upper Sandusky
OH
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302 § 200.328 § 200.329
The City will work to ensure all reports for grant funding are completed.
The City will work to ensure all reports for grant funding are completed.
View Audit 381205
Finding 1168848 (2023-003)
Material Weakness 2023
City of Upper Sandusky
OH
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.329
The City will work to ensure all reports for grant funding are completed.
The City will work to ensure all reports for grant funding are completed.
View Audit 381205
Finding 1168737 (2023-003)
Material Weakness 2023
Morton-Sioux Special Education Unit
ND
Allowable Costs / Cost Principles Reporting § 200.512
2023-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June ...
2023-003: SFSAC Submission Contact Person – Julie Ketterling, Director Corrective Action Plan – This finding is noted together with the Board. The Unit will work to ensure timely submission of the data collection form in the future. Completion Date – The Unit will work to submit timely for the June 30, 2025 audit.
View Audit 380801
Finding 1168722 (2023-002)
Material Weakness 2023
Salisbury-Rowan Community Action Agency INC
NC
We recommmend that management implement procedures and controls as described in Finding 2023-001 to ensure future audits are completed timely.
We recommmend that management implement procedures and controls as described in Finding 2023-001 to ensure future audits are completed timely.
View Audit 380779
Finding 1168721 (2023-005)
Material Weakness 2023
REFUGEE AND IMMIGRANT ASSISTANCE CENTER, INC.
MA
The organization will strengthen internal controls to ensure compliance with Uniform Guidance requirements for timely Single Audit filings by establishing a formal audit compliance calendar, clearly assigning responsibility to designated finance and executive staff, and implementing management overs...
The organization will strengthen internal controls to ensure compliance with Uniform Guidance requirements for timely Single Audit filings by establishing a formal audit compliance calendar, clearly assigning responsibility to designated finance and executive staff, and implementing management oversight to monitor deadlines and submission status. The organization will update and document audit-related policies and procedures, engage external auditors earlier in the fiscal year with defined timelines, and provide staff training on audit and reporting requirements under 2 CFR 200. The Executive Director, with support from the Finance Director, will be responsible for implementing this corrective action plan, which will be effective immediately and fully implemented by [insert date], to prevent future late filings and ensure ongoing compliance for the Refugee and Entrant Assistance State and Reception & Placement Programs (Assistance Listing Numbers 93.566 and 19.510).
View Audit 380765
Finding 1168720 (2023-004)
Material Weakness 2023
REFUGEE AND IMMIGRANT ASSISTANCE CENTER, INC.
MA
RIAC recognizes the requirement under federal and state laws, as well as contract agreements, to maintain a written cost allocation plan that accurately tracks direct and indirect costs across programs and supporting services. While RIAC is currently tracking allocations manually in Excel, we will t...
RIAC recognizes the requirement under federal and state laws, as well as contract agreements, to maintain a written cost allocation plan that accurately tracks direct and indirect costs across programs and supporting services. While RIAC is currently tracking allocations manually in Excel, we will transition this process into QuickBooks to ensure allocations are applied accurately, consistently, and in real time. A formal cost allocation policy will be developed and documented, outlining the methodology used for assigning shared costs based on reasonable and supportable allocation bases. The finance team will be trained on using QuickBooks for allocation purposes, and system settings will be configured to automate and track allocations by program and funding source. Regular reviews will be conducted to ensure compliance with Uniform Guidance and contractual requirements. This system improvement will enhance efficiency, improve audit readiness, and ensure proper cost tracking for all programs.
View Audit 380765
Finding 1168715 (2023-002)
Material Weakness 2023
State of Kosrae
FM
Eligibility
2023-02 We agree with this Finding. Henceforth, we will ask for the employment status of all new and continuing patients. Those who are employed will be required to provide their most recent W-2 form or their paycheck stub as proof of their income and eligibility for the sliding scale discount. This...
2023-02 We agree with this Finding. Henceforth, we will ask for the employment status of all new and continuing patients. Those who are employed will be required to provide their most recent W-2 form or their paycheck stub as proof of their income and eligibility for the sliding scale discount. This information will be kept in each patient’s file and will be updated on a regular basis to ensure the continued compliance of the WCHC to the discount policy. March 31, 2026 Ms. Irene Laabrug Chief, Division of Finance & Treasury (691) 350-2142 ilaabrug123@gmail.com
View Audit 380731
Finding 1168707 (2023-003)
Material Weakness 2023
City of Woodland
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Woodland January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (C...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE City of Woodland January 1, 2023 through December 31, 2023 This schedule presents the corrective action the City is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2023-003 Finding caption: The City did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of City contact person: City of Woodland Contact: Amanda Hougan 230 Davidson Ave Title: City Clerk PO Box 9 Phone: 360-225-8281 ext 101 Woodland, WA 98674 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The City has added a step in the checklist process to always check for suspension and debarment and then save a screenshot of the results in the project file. Anticipated date to complete the corrective action: 11/25/2025
View Audit 380707
Finding 1168604 (2023-002)
Material Weakness 2023
Line Mountain School District
PA
Subrecipient Monitoring Reporting
Finding 2023-2 –Reporting Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District strengthen internal controls over grant reporting to ensure all required Reconciliation of Cash on Hand Quarterly Reports and final expenditure reports are prepared accurate...
Finding 2023-2 –Reporting Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District strengthen internal controls over grant reporting to ensure all required Reconciliation of Cash on Hand Quarterly Reports and final expenditure reports are prepared accurately and submitted timely in accordance with grant requirements. The District should implement a formal review and monitoring process and provide training to staff responsible for grant reporting to ensure ongoing compliance. Action: The District Office will work directly with the Federal Programs Coordinator to ensure more timely submissions of Reconciliation of Cash on Hand Quarterly Reports and Final Expenditure Reports are prepared accurately and submitted timely in accordance with grant requirements. The Business Manager will do this by creating reminders on the Business Manager’s calendar that include due dates each quarter and reminding the Federal Programs Coordinator when their respective reports are due. The District will implement and form a review and monitoring process and provide any necessary training to staff responsible for grant reporting to ensure ongoing compliance. Date for Completion: These steps have already been put into place and will continue to be built upon.
View Audit 380500
Finding 1168603 (2023-004)
Material Weakness 2023
Line Mountain School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
2023-4 –Activities Allowed Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District strengthen internal controls over payroll charged to Federal awards by ensuring required approvals are obtained and review processes occur. Additionally, the District shoul...
2023-4 –Activities Allowed Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District strengthen internal controls over payroll charged to Federal awards by ensuring required approvals are obtained and review processes occur. Additionally, the District should review their record retention policy to ensure sufficient supporting documentation is retained to demonstrate compliance with Federal requirements. Action: The District will ensure that all payroll timecards are approved and signed by the appropriate supervisor before being processed for payment. The payroll clerk will not process the timecard unless it is signed and approved. Additionally, we will review the District’s record retention policy to ensure sufficient supporting documentation is retained to demonstrate compliance with Federal requirements. The District will thoroughly review timecards to avoid clerical errors in the future. Date for Completion: These steps have already been put into place and will continue to be built upon.
View Audit 380500
Finding 1168600 (2023-003)
Material Weakness 2023
Line Mountain School District
PA
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313 § 200.439
2023-3 –Equipment and Real Property Management Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District implement procedures to ensure prior written approval is obtained for applicable equipment purchases funded by federal grants and that fixed asset recor...
2023-3 –Equipment and Real Property Management Contact Person: Kaitlin M. Rosselli, Business Manager Recommendation: We recommend that the District implement procedures to ensure prior written approval is obtained for applicable equipment purchases funded by federal grants and that fixed asset records include all required information in accordance with Uniform Guidance. The District should also provide appropriate training to personnel involved in grant purchasing and asset management to ensure ongoing compliance. Action: ARP-ESSER III was the first time the District purchased equipment over the $5,000 threshold with federal funding, so processes and procedures for doing so were not in place at the time of the purchases. In the future, the District will implement procedures to ensure written approval is obtained for applicable equipment purchases funded by federal grants prior to purchasing. We will also provide appropriate training to personnel involved in grant purchasing and asset management to ensure ongoing compliance. Date for Completion: These steps have already been put into place and will continue to be built upon.
View Audit 380500
Finding 1168598 (2023-005)
Material Weakness 2023
City of Lock Haven, Pennsylvania
PA
Subrecipient Monitoring Reporting Special Tests & Provisions
The City has engaged an independent accountant and works with its financial advisors to ensure future audits are completed in a timely manner.
The City has engaged an independent accountant and works with its financial advisors to ensure future audits are completed in a timely manner.
View Audit 380490
Finding 1168510 (2023-003)
Material Weakness 2023
Vermont Seniors
CA
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
Management should transfer excess funds from the operating account to the reserve for replacements account and continue to work toward bringing the delinquent accounts current.
View Audit 380322
Finding 1168509 (2023-002)
Material Weakness 2023
Vermont Seniors
CA
§ 200.512
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the date of the auditor’s report and within nine months of fiscal year end.
View Audit 380322
Finding 1168506 (2023-001)
Material Weakness 2023
Vermont Seniors
CA
HUD Housing Programs
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
The Corporation should file the December 31, 2023 financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods or within nine months of fiscal year end if an owner certified submission was furnished to HUD.
View Audit 380322
Finding 1168446 (2023-002)
Material Weakness 2023
Cheyenne-Eagle Butte Airport Association, Inc.
SD
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding 2023-002: Written Uniform Guidance Policies Responsible Individuals: Jeannie Walters, Finance Officer Corrective Action Plan: The Association will develop written Uniform Guidance policies. Anticipated Completion Date: December 31, 2025
Finding 2023-002: Written Uniform Guidance Policies Responsible Individuals: Jeannie Walters, Finance Officer Corrective Action Plan: The Association will develop written Uniform Guidance policies. Anticipated Completion Date: December 31, 2025
View Audit 380219
Finding 1168443 (2023-001)
Material Weakness 2023
Cheyenne-Eagle Butte Airport Association, Inc.
SD
Reporting
Finding 2023-001: Uniform Guidance Audit Requirement Responsible Individuals: Jeannie Walters, Finance Officer Corrective Action Plan: The Association will work to complete future audits timely. Anticipated Completion Date: Future federal programs.
Finding 2023-001: Uniform Guidance Audit Requirement Responsible Individuals: Jeannie Walters, Finance Officer Corrective Action Plan: The Association will work to complete future audits timely. Anticipated Completion Date: Future federal programs.
View Audit 380219
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