Corrective Action Plans

Finding 1161622 (2023-004)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2025, and future years.

View Audit 371485

Finding 1161621 (2023-002)

Material Weakness 2023

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year en...

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year ended June 30, 2023 was not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Cause of Condition: During the year in question, the City experienced employee turnover in the Finance Department and the City did not have an assigned coordinator to insure that the audit was completed and submitted timely. Effect of Condition: The City is not in compliance with federal and state reporting requirements. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City concurs with the finding. During the audit year in question, the City experienced a significant turnover in multiple key financial positions. The significant turnover severely hampered the City’s ability to compile and complete the financial reports and submissions by the required federal and state deadlines. The City recently completed its audits of the financial statements and federal awards for the fiscal year ended June 30, 2023. While there are still key financial positions with vacancies, the City is confident that future reports will be submitted in a timely manner. The City has engaged a public accounting firm and plans to begin its audit for the fiscal year ended June 30, 2024, presently.

View Audit 371480

Finding 1161584 (2023-001)

Material Weakness 2023

Medical Resource Center for Randolph County

NC

The 2-28-23 submission is the final one for this UEI

View Audit 371462

Finding 1161569 (2023-002)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Reporting § 200.512

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report dat...

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Person responsible for Correction Action: Cristian Duarte, President & CEO Planned Corrective Action: We will submit the Single Audit report to the Federal Audit Clearinghouse (FAC) within the required timeframe. Anticipated Completion Date: On or before nine months after next fiscal year ended June 30, 2024.

View Audit 371446

Finding 1161565 (2023-001)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.343 § 200.77

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from t...

Condition: During the audit, it was identified that $247,000 in federal funds were expended outside of the authorized period of performance for the Emergency Shelter Grant Program under the CARES Act. These expenditures were deemed unallowable by HUD and required repayment. The issue resulted from the lack of an effective monitoring system to track grant performance periods and ensure compliance with federal requirements. Planned Corrective Action: 1. Implement a Grant Period Monitoring System: The organization will establish a formal process for tracking the start and end dates of each grant’s period of performance, including automated alerts and internal checklists. 2. Strengthen Internal Controls: Develop procedures to ensure all expenses are reviewed and approved based on the grant’s performance period before payment or reimbursement/ 3. Staff Training: Provide mandatory annual training for fiscal and program staff on Uniform Guidance cost principles, compliance requirements, and federal reporting standards. 4. Pre-Audit Reconciliation: Conduct quarterly reconciliations of grant expenses to verify compliance with the authorized periods and allowable cost principles. 5. Documentation Submitted to HUD: The organization has submitted supporting documentation and justifications to HUD to validate the expenditures incurred outside the contractual performance period. These expenditures were related to payroll and operational costs within the same program operation. The entity awaits HUD’s determination and will comply with any final resolution or additional corrective guidance provided.

View Audit 371446 Questioned Costs: $1

Finding 1161444 (2023-003)

Material Weakness 2023

Collegeville Borough

PA

Reporting Material Weakness

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161443 (2023-002)

Material Weakness 2023

Collegeville Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161442 (2023-001)

Material Weakness 2023

Collegeville Borough

PA

Internal Control / Segregation of Duties Reporting

Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161375 (2023-002)

Material Weakness 2023

New Kensington Community Development Corporation

PA

Reporting § 200.512

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Mana...

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director

View Audit 371253

Finding 1161347 (2023-010)

Material Weakness 2023

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 371240

Finding 1161346 (2023-009)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Reporting Significant Deficiency § 200.328 § 200.329 § 200.332

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Fi...

Views of Responsible Officials and Planned Corrective Action We will give instructions to the accounting staff in charge of the preparation of the quarterly progress reports of the Program, in order to comply with the FEMA reporting requirements. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161344 (2023-008)

Material Weakness 2023

Municipality of Santa Isabel

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 371240

Finding 1161334 (2023-003)

Material Weakness 2023

Central Community Transit

MN

Reporting

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. ...

Finding 2023-003 Uniform Guidance Audit Reporting Requirements Corrective Action Planned: Corrective action moving forward is to add all dates for annual events and due dates to the shared calendar and share the schedule created with the Central Community Transit Operations and Joint Powers Boards. Officer Responsible for Ensuring CAP: Executive Director Planned Completion Date: Completed in 2024 Plan to Monitor Completion of CAP: Joint Powers Board 40

View Audit 371232

Finding 1161289 (2023-001)

Material Weakness 2023

Ozark County Missouri

MO

Reporting § 200.512

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000...

We concur that we are not in compliance with the Single Audit Act and OMB’s Uniform Guidance, because our Data Collection Form was not input into the Federal Audit Clearing House within 9 months of the end of our accounting period. Texas County reached the Single Audit spending threshold of $750,000 because of the COVID 19 related grant funding spent by the County during calendar year 2023. We have now implemented procedures to ensure an audit is obtained in sufficient time to meet the 9-month Data Collection Form entry into the Federal Audit Clearing House requirement, if the County exceeds the reporting threshold in future years.

View Audit 371212

Finding 1161283 (2023-003)

Material Weakness 2023

Morgan County

OH

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.202 § 200.208 § 200.301 § 200.328

The Morgan County Economic Development Office acknowledges status reports submitted by the required due date for the CDBG program.

View Audit 371205

Finding 1161188 (2023-002)

Material Weakness 2023

Clare|matrix

CA

Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this proces...

Responsible Official's Response: In addition to our response to Finding 2023-001, we have hired a new Director of Human Resources as of December 2023. Most of the issues regarding record retention revolve around HR documentation. As such our new Director will have a significant impact on this process going forward more so in FY 24-25 rather than FY 23-24. We have taken steps to insure the Human Resources records are audit ready and we have implemented our own internal review process to insure record readiness.

View Audit 371186 Questioned Costs: $1

Finding 1161181 (2023-004)

Material Weakness 2023

Bemidji Regional Airport Authority

MN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implement...

Actions Planned in Response to Finding Authority staff will work with a third-part accountant on reconciling the balances and posting the proper year-end adjustments. The Authority will implement monitoring procedures over year-end accrual adjustments. Official Responsible for Ensuring CAP Implementation Kyle Christiansen, Executive Director Planned Completion of CAP December 31, 2024.

View Audit 371181

Finding 1161156 (2023-001)

Material Weakness 2023

City of Merced

CA

Reporting

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness i...

Finding 2023‐001 Federal Agency: U.S. Department of Treasury Program/Cluster: Coronavirus State and Local Fiscal Recovery Fund Federal Assistance Listing Number: 21.027 Pass‐through: n/a – direct award Award No. and Year: ARPA - 2021 Compliance Requirement: Other Type of Finding: Material Weakness in Internal Control Views of Responsible Officials and Corrective Action Plan: In this instance, the program’s listing number was not updated to reflect the most recent amendment announced by the federal government. While listing numbers typically remain unchanged once assigned to a program, an exception occurred in this case and was not identified due to prior practices. In response, the Finance Management Team has established new procedures and directed responsible staff to periodically review federal guidelines and implement any necessary updates in the City's system to ensure compliance and accuracy including change in the listing numbers. Responsible Individual(s): Finance Management Team City of Merced Anticipated Completion Date: October 02, 2025

View Audit 371169

Finding 1161153 (2023-002)

Material Weakness 2023

Klamath Health Partners, Inc. Dba: Klamath Open Door Family Practice

OR

The leadership agrees that the sliding fee discount given to patients must be done correctly and proper documentation needs to be maintained in the patient’s file. Management will see why these patients never had documentation showing their income and do a root cause analysis to see what caused the ...

The leadership agrees that the sliding fee discount given to patients must be done correctly and proper documentation needs to be maintained in the patient’s file. Management will see why these patients never had documentation showing their income and do a root cause analysis to see what caused the breakdown. Management will train the staff who gather the information to do the sliding fee calculations and ensure that they know how to do it properly. We have new managers who will do spot checks on the sliding fee applications to ensure everything in the patients’ file is there which is required for the discount. The people responsible to ensure this happens will be Erich Koch, CEO, and Kacie Cunningham, Clinic Manager.

View Audit 371165

Finding 1161132 (2023-001)

Material Weakness 2023

Whitley County Regional Water And Sewer District

IN

Procurement, Suspension & Debarment § 200.214 § 200.303

Finding 2023-001 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment (Material Weakness) Condition: An effective internal control system was not in place at the District in order to ensure compliance with requirements related to the grant agreement and the ...

Finding 2023-001 – Coronavirus State and Local Fiscal Recovery Funds – Procurement and Suspension and Debarment (Material Weakness) Condition: An effective internal control system was not in place at the District in order to ensure compliance with requirements related to the grant agreement and the simplified acquisitions procurement method of the Procurement and Suspension and Debarment compliance requirement. Context: There were two contracts subject to procurement and suspension and debarment during the year. For both procurements, the District could only provide final signed contracts and did not have evidence of the full bid process. For the first selection, the District provided the request for proposal but did not provide all bids that were received or a scoring rubric to support why the District selected the vendor. For the second selection, the request for proposal, bids received, and scoring rubric were not provided. Additionally, evidence of a suspension and debarment check for both selections was not available. The District did not have a formal procurement policy documented. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will ensure that a procurement policy is adopted and followed and documents to support the process and vendor selections are maintained. Responsible Party and Timeline for Completion: The Treasurer is the responsible party. The completion will go into effect immediately.

View Audit 371135

Finding 1161124 (2023-003)

Material Weakness 2023

St. Anthony School and Daycare/preschool of St. Anthony Congregation

WI

Procurement, Suspension & Debarment School Nutrition Programs

Corrective Action Plan: The Organization will maintain and download the Exclusions Extract Data Package from Sam.gov website verifying that vendors paid over $25,000 on a federal grant were not included in the package. Anticipated Corrective Action Plan Completion Date: June 30, 2024.

View Audit 371116

Finding 1161123 (2023-002)

Material Weakness 2023

St. Anthony School and Daycare/preschool of St. Anthony Congregation

WI

Procurement, Suspension & Debarment § 200.320

Corrective Action Plan: Beginning with the 2026-2027 school year, the organization will follow our Federal Funds Procurement Policy and obtain a minimum of 3 bids for vendors whose purchases exceed $100,000 a year. Anticipated Corrective Action Plan Completion Date: June 30, 2027.

View Audit 371116

Finding 1161105 (2023-001)

Material Weakness 2023

The Imagine Institute

WA

Reporting Significant Deficiency

The Imagine Institute will identify all constracts that meet the federal funds threshold and ensure that the required third-party single audit will be completed in a timely manner in preparation for the DCY Fiscal Review.

View Audit 371102

Finding 1161091 (2023-006)

Material Weakness 2023

East Tallahatchie School District

MS

Reporting Internal Control / Segregation of Duties § 200.512

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control sys...

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Finding 1161090 (2023-005)

Material Weakness 2023

East Tallahatchie School District

MS

Allowable Costs / Cost Principles Equipment & Real Property Management

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accounta...

Accounts payable testing and internal controls A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The District will implement policies and procedures to establish an internal control system that will require accountability with regard to accounts payable and purchasing. That will also ensure proper safeguarding of assets and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 371077

Corrective Action Plans

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