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Corrective Action Plans

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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
Finding 1161831 (2023-001)
Material Weakness 2023
Mount Desert Island Consolidated School District
ME
Procurement, Suspension & Debarment Subrecipient Monitoring
Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. A...
Mount Desert Regional School District concur with our auditors, James W. Wadman, CPA, regarding the finding for the 2022-23 fiscal year audit. This finding was regarding an electric school bus that was purchased through an EPA Clean School Bus Program that was not recorded in the district records. Any further purchases that are totally paid by grants, even if not paid for through our system, will be recorded in the records for audit purposes.
View Audit 371756
Finding 1161830 (2023-002)
Material Weakness 2023
City of Ceres
CA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ER...
Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ERP system implementation, and delays in reconciling certain major balance sheet accounts. To address these issues, the City engaged an external financial consultant to assist in completing outstanding bank reconciliations and restoring timely financial reporting. Management is also implementing additional corrective measures, including reprioritizing workloads, enhancing oversight of monthly close activities, and establishing standardized reconciliation checklists for all major balance sheet accounts. Management anticipates that this finding will extend through the Fiscal Year 2024, Fiscal Year 2025, and possibly Fiscal Year 2026 financial statement reporting cycles, with full resolution expected in Fiscal Year 2027.
View Audit 371755
Finding 1161814 (2023-005)
Material Weakness 2023
Taylor County, Wi
WI
Procurement, Suspension & Debarment
Recommendation We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the...
Recommendation We recommend that the County review its policies over suspension and debarment review to ensure they are maintaining compliance and controls over verifying or contracting with vendors that are allowable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will need to develop a countywide set of procedures for department heads to follow regarding procurement transactions regarding the use of possible suspended or debarred vendors. These procedures will need to be followed by all County departments. Name(s) of the contact person(s) responsible for corrective action: Tracy Hartwig, Finance Director Planned completion date for corrective action plan: December 31, 2024
View Audit 371748
Finding 1161767 (2023-004)
Material Weakness 2023
Community Coordinated Child Care
IA
Reporting Material Weakness
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.
View Audit 371700
Finding 1161766 (2023-003)
Material Weakness 2023
Community Coordinated Child Care
IA
Reporting Material Weakness
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether...
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether a Single Audit is necessary and prepare a Schedule of Expenditures of Federal Awards as part of preparation for future audits.
View Audit 371700
Finding 1161765 (2023-002)
Material Weakness 2023
Community Coordinated Child Care
IA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance.
Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance.
View Audit 371700
Finding 1161730 (2023-004)
Material Weakness 2023
American College of Medical Genetics and Genomics
MD
Reporting Significant Deficiency § 200.512
Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant sta...
Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant staffing changes within the accounting and finance department. First, the former internal CFO position was replaced by an external fractional CFO team following a thorough vetting process. The selected CFO team is led by a CPA and former auditor who understands internal control matters, processes, and procedures. As a part of a large national firm, the team has ample resources and has developed procedures for the monthly financial statement close to address the issues raised in this audit. Secondly, following the transition of the former Accounting Manager, we began recruiting for a Director of Finance position. This role will serve as the organization’s controller. We anticipate completing this recruitment effort and welcoming the new employee by Q3 2025. 2. Executive Oversight: Since Q2 2024, the COO and CEO have been more actively involved in the financial management of the organization. This has included effectively engaging department directors in the development and oversight of their respective budgets, reviewing financial reports monthly, and keeping the Board of Directors informed of fiscal matters on a regular basis. 3. Process Improvements: During the staffing changes mentioned above, it became clear that the organization lacked or had outdated protocols for many accounting functions. We are working to update/develop policies and procedures for the respective business processes. The updated financial manual will be available for staff to reference to ensure standard processes are followed in the future.
View Audit 371680
Finding 1161688 (2023-006)
Material Weakness 2023
Greene County Mississippi
MS
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.319
We will continue to follow state purchase laws.
We will continue to follow state purchase laws.
View Audit 371637
Finding 1161648 (2023-002)
Material Weakness 2023
Greater Harvest Church
TN
Cash Management
We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation ...
We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation system that will track, record and input data for reporting purposes. The new system is called KidKare by Minute Menu to improve this process
View Audit 371591
Finding 1161647 (2023-001)
Material Weakness 2023
Greater Harvest Church
TN
Cash Management Internal Control / Segregation of Duties
We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation ...
We will ensure that meal count documents are accurate and reported correctly for reimbursement. Additionally, we will use checks and balance system using two or more people to calculate accurate and verifiable number of meals correctly, thoroughly, and efficiently. We are implementing an automation system that will track, record and input data for reporting purposes. The new system is called KidKare by Minute Menu to improve this process
View Audit 371591
Finding 1161625 (2023-001)
Material Weakness 2023
Lucille Clark Housing Development Corporation
NY
HUD Housing Programs Special Tests & Provisions Reporting
PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Nu...
PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Number: Current Findings on the Schedule of Findings, Questioned Costs and Recommendations: Finding 2023-001 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,712. b. Action(s) Taken or Planned on the Finding Management will transfer $1,712 from the operating account in order to fully fund the tenant security deposits account.
View Audit 371487
Finding 1161624 (2023-006)
Material Weakness 2023
Arizona Immigrant and Refugee Services, INC
AZ
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports...
AIRS management will improve procedures and add additional controls to record sufficient matching amounts in order to satisfy the matching requirements of the federal award program, including proper documentation and processing of in-kind items that are included in the matching fund internal reports so they are supported and valued as required under Uniform Guidance.
View Audit 371485 Questioned Costs: $1
Finding 1161623 (2023-005)
Material Weakness 2023
Arizona Immigrant and Refugee Services, INC
AZ
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.318 § 200.327
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance.
AIRS management has started the process of creating new and updated policies and procedures related to financial reporting, activities, including written procurement standards, written standards of conflict of interest and others as required under Uniform Guidance.
View Audit 371485
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