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Corrective Action Plans

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Finding 1190755 (2025-001)
Material Weakness 2025
Providence Center INC
MD
Allowable Costs / Cost Principles § 200.436
2025-001: Other Matter – Allowable Costs/Cost principles Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Implement stronger internal controls over cost allocation and grant expense ...
2025-001: Other Matter – Allowable Costs/Cost principles Compliance (Department of Transportation Federal Assistance Listing No. 20.513 Enhanced Mobility of Seniors and Individuals with Disabilities program) Recommendation: Implement stronger internal controls over cost allocation and grant expense reviews, including: • Periodic reconciliation of depreciation schedules against federal funding sources. • Staff training on 2 CFR §200.436 requirements. • Pre-approval process for expenses charged to federal grants. Action Taken: The Organization agrees with the finding and have implemented procedures to ensure that the Organization’s is following allowable costs/cost principles compliance federal requirements.
View Audit 395013
Finding 1190753 (2025-001)
Material Weakness 2025
Tasc of Southeast Oihio
OH
Allowable Costs / Cost Principles § 200.430
Finding Number: 2025-001 Anticipated Completion Date: March 14, 2025 Responsible Contact Person: Stephen Thomas, CEO Planned Corrective Action: TASC of Southeast Ohio has reviewed all personnel files to ensure that all approved rates are included in the files. Internal controls surrounding the docum...
Finding Number: 2025-001 Anticipated Completion Date: March 14, 2025 Responsible Contact Person: Stephen Thomas, CEO Planned Corrective Action: TASC of Southeast Ohio has reviewed all personnel files to ensure that all approved rates are included in the files. Internal controls surrounding the documentation of approvals of timesheets and pay raises have been implemented.
View Audit 394985
Finding 1190747 (2025-003)
Material Weakness 2025
Mandaree Public School District No 36
ND
Allowable Costs / Cost Principles
Contact Person: Business Manager and Human Resource Manager Planned Corrective Action: The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing documentation in support of an employee’s approved hourly...
Contact Person: Business Manager and Human Resource Manager Planned Corrective Action: The District currently does have processes and controls in place to ensure grant expenditures have been approved. Specific to this audit finding of missing documentation in support of an employee’s approved hourly rate, the Business Manager will meet with the Human Resource Manager to review the current control and approval processes for employee contracts and salary authorization forms and make changes as appropriate. Planned Completion Date: Current and ongoing
View Audit 394980
Finding 1190732 (2025-005)
Material Weakness 2025
University of California
CA
Allowable Costs / Cost Principles § 200.430
2025-005 – Allowable Costs/Cost Principles: Lack of Time and Effort Report Certification and Lack of Timesheets Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA000...
2025-005 – Allowable Costs/Cost Principles: Lack of Time and Effort Report Certification and Lack of Timesheets Cluster: Not applicable Sponsoring Agency: United States Agency for International Development (USAID) Award Name: USAID Foreign Assistance for Programs Overseas Award Number: 7200AA19CA00018 Assistance Listing Title: USAID Foreign Assistance for Programs Overseas Assistance Listing Number: ALN 98.001 Award Year: 2024-2025 Pass-through entity: Not applicable Compliance Requirement: Allowable Costs/Cost Principle The current process of annual effort certification is based on the federal fiscal year, with reports created in November and certification due on January 28. During testing, one out of forty reports was not certified. Monitoring of uncertified reports is performed year-round, monthly during the year and weekly during the certification period (mid-November through January). To address this, the campus will implement system and process improvements through the transition to a new effort reporting platform. The campus is currently in the process of changing effort reporting platforms, which will enhance monitoring and certification controls. The updated system will allow for more regular oversight from the PI as they will have access to a dashboard providing a year-round view of payroll expenditures on their projects, which is expected to improve oversight and timely certification. Implementation of the new effort reporting platform is expected to go live in September 2026. During field testing 14 hourly employee timesheets selected were not available. Timesheets are held at the department level, and due to the termination of USAID funding, administrative positions responsible for retrieving these timesheets were no longer available. Due to the unique circumstances surrounding the termination of the USAID awards, the central office was unable to retrieve reports as a result of the loss of departmental administrative staff. To address this, effective immediately the central office will request the archiving and accessibility of documents upon receiving termination notices. All other archiving will follow the University’s record retention policies as outlined in University policy. For inquiries regarding this finding, please contact Mario Reina-Guerra at mreinaguerra@ucdavis.edu.
View Audit 394932
Finding 1187218 (2025-062)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties HUD Housing Programs § 200.303
Department: Health and Human Services Title: Internal control over Medicaid drug rebates needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. Drug Rebate pre-invoicing and post-i...
Department: Health and Human Services Title: Internal control over Medicaid drug rebates needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. Drug Rebate pre-invoicing and post-invoicing is completed quarterly. As demonstrated during walkthroughs and during our meetings Maine completes specific tasks to ensure accuracy of the invoicing process. The pre-invoicing and post-invoicing procedures are documented in the Pharmacy Rebate Information Management System (PRIMS) Desk Level Procedure (DLP). The pre-invoicing work is performed by the State that compares drug utilization data to the number of dispensed units invoiced. Upon the completion of the pre-invoicing review approval is provided to the vendor allowing them to continue with the invoicing process. There is no requirement regarding how we select our sample of invoices to review. Based on OSA noting no exceptions to the drug rebate amounts, our system in place to review invoiced drug rebates is functioning as intended. Completion Date: N/A Agency Contact: Michelle Probert, Director, Office of MaineCare Services, DHHS, 207-287-2093
View Audit 394838
Finding 1187209 (2025-060)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over the Adoption Assistance eligibility and benefit determination process needs improvement Questioned Costs: Known: $1,645 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Office of Child and Family Se...
Department: Health and Human Services Title: Internal control over the Adoption Assistance eligibility and benefit determination process needs improvement Questioned Costs: Known: $1,645 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Office of Child and Family Services made changes to the Katahdin System in August 2025 to stop duplicate payments. The Office of Child and Family Services will develop training information regarding children in adoption assistance agreements who are no longer receiving support from the adoptive parents. The Office of Child and Family Services will develop a training and train the appropriate staff. Completion Date: August 1, 2025, May 1, 2026, and December 31, 2026, respectively Agency Contact: Denise Merrill, Manager of Child Welfare Statewide Programs, DHHS, 207-822-2255
View Audit 394838
Finding 1187202 (2025-055)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over the Foster Care and Adoption Assistance eligibility and benefit determination process needs improvement Questioned Costs: Known: Known: ALN 93.658 $51,247 ALN 93.659 $42,689 Likely: undeterminable Status: Corrective action complete C...
Department: Health and Human Services Title: Internal control over the Foster Care and Adoption Assistance eligibility and benefit determination process needs improvement Questioned Costs: Known: Known: ALN 93.658 $51,247 ALN 93.659 $42,689 Likely: undeterminable Status: Corrective action complete Corrective Action: The Department made changes to the OCFS licensing policy. The Department updated the Katahdin system (User story 3002158) to avoid overlapping payments for childcare in both Foster Care and Adoption. Completion Date: July 31, 2056, and August 3, 2025 Agency Contact: Robert Blanchard, Associate Director, OCFS, DHHS, 207-624-7955
View Audit 394838
Finding 1187188 (2025-048)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will u...
Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will update the Cooperative Agreement to strengthen policies, procedures, and oversight in order to ensure that expenditures are based on actual costs. Completion Date: March 31, 2026 Agency Contact: Jerry Joy, Director, Division of Support Enforcement and Recovery, DHHS, 207- 624-6985
View Audit 394838
Finding 1187186 (2025-045)
Material Weakness 2025
State of Maine
ME
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring § 200.303
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Cont...
Department: Health and Human Services Title: Internal control over TANF work verification plan procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update ACF199/209 system processes within OFI and the ASPIRE Contractor to enhance existing procedures to ensure that information reported on the ACF-199/209 is accurate and complete prior to submission to the Federal government. This will include modifying existing SOP as necessary. The Department will enhance existing procedures and follow-up processes of the ACRT reviews to ensure that the reviews include information regarding the date the review was conducted and the dates on which any outstanding issues are resolved. The Department will review the Work Verification Plan to identify opportunities to improve the processes created to accurately record and report on work participation data. Completion Date: June 30, 2026 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
View Audit 394838
Finding 1187182 (2025-041)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over TANF client payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update standard operating procedures to ensure that support payments made to and on...
Department: Health and Human Services Title: Internal control over TANF client payments needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and update standard operating procedures to ensure that support payments made to and on behalf of TANF clients are accurate, allowable and adequately documented. Completion Date: June 30, 2026 Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
View Audit 394838
Finding 1187176 (2025-036)
Material Weakness 2025
State of Maine
ME
Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332
Department: Health and Human Services Education Title: Internal control over PDG subrecipient monitoring procedures needs improvement Questioned Costs: Known: $128,333 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The OCFS procurement staff and DHHS DCM will ensure ...
Department: Health and Human Services Education Title: Internal control over PDG subrecipient monitoring procedures needs improvement Questioned Costs: Known: $128,333 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The OCFS procurement staff and DHHS DCM will ensure that all contracts issued by OCFS include the Federal award identification number or the grant award number, as applicable. The DOE procurement staff will ensure that all contracts issued by DO include the Federal award identification number, the Federal award date, the assistance listing title and number, the indirect cost rate for the Federal award, name of Federal agency, assistance listing title and number, identification of whether the Federal award is for research and development, and the indirect cost rate for the federal award. Completion Date: March 31, 2026 Agency Contact: Tara Williams, Associate Director of Early Care & Education, DHHS, 207-557-2342
View Audit 394838
Finding 1187174 (2025-033)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over Health Disparities program payments to subrecipients needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The c...
Department: Health and Human Services Title: Internal control over Health Disparities program payments to subrecipients needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The conditions noted do not support that costs were unallowable. Furthermore, the Department demonstrated that the funds had been used in accordance with the terms and conditions of the award. The Department’s processes provide reasonable assurance that payments are appropriate. Completion Date: N/A Agency Contact: Eden Hale, Associate Director, Division of Population Health Equity, Maine CDC, 207-441-1090
View Audit 394838
Finding 1187169 (2025-029)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Defense, Veterans and Emergency Management Administrative and Financial Services Title: Internal control over National Guard payroll costs needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Defense, Veterans and Emergency Management (DVEM): ...
Department: Defense, Veterans and Emergency Management Administrative and Financial Services Title: Internal control over National Guard payroll costs needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Defense, Veterans and Emergency Management (DVEM): The Department identified "agency heads" for the positions identified in the audit. The Department communicated to "agency heads" regarding the requirement to sign forms. Department of Administrative and Financial Services (DAFS): The Department will update the PMF guidance as part of ongoing modernization efforts. The Department will educate HR Staff in reviewing completed PMFs to ensure they are fully completed before processing. Completion Date: DVEM: March 2026 DAFS: August 1, 2026, and October 1, 2026, respectively Agency Contact: DVEM: Michelle Lenihan, Deputy Commissioner, DVEM, 207- 430-5997 DAFS: Michael J. Dunn, Esq., Acting State Human Resources Officer, BHR, 207- 215-2951
View Audit 394838
Finding 1187166 (2025-026)
Material Weakness 2025
State of Maine
ME
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility § 200.303
Department: Health and Human Services Title: Internal control over Summer EBT eligibility needs improvement Questioned Costs: Known; $1,680 Likely: Undeterminable Status: Corrective action complete Corrective Action: Documentation and Records Retention: The Department replaced manual notification wi...
Department: Health and Human Services Title: Internal control over Summer EBT eligibility needs improvement Questioned Costs: Known; $1,680 Likely: Undeterminable Status: Corrective action complete Corrective Action: Documentation and Records Retention: The Department replaced manual notification with automation through the statewide database. Database generated letters are both retained appropriately and easily retrievable for individual clients. Inaccurate certifications through database errors: Database cleanup and streamline certification logic updates were necessary to resolve inaccurate certifications. This process was completed prior to issuance for summer of 2025. Completion Date: May 1, 2025 Agency Contact: Evan Denno, Program Manager – SNAP, DHHS, 207-446-3201
View Audit 394838
Finding 1187140 (2025-020)
Material Weakness 2025
State of Maine
ME
School Nutrition Programs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303 § 200.332
Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and monitor the tracking spreadsheet monthly. The Department will hold monthly meetin...
Department: Education Title: Internal control over CNC subrecipient monitoring procedures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will review and monitor the tracking spreadsheet monthly. The Department will hold monthly meetings to ensure CNP web questions and tools are completed, and documents are saved in the appropriate location. The Department will conduct training with NSLP reviewers on expectations for saving documentation Conduct training with NSLP reviewers on how to answer SFSP procurement questions for schools. The Department will update the Special Provision 2 base year review and validation procedure to include where to save documents and show the completion in CNP web. The Special Provision 2 base year reviews will be included in Step 2, starting SFY 2027. Completion Date: May 1, 2026 (first to third items), June 15, 2026 (fourth item), June 30, 2026 (fifth item), and October 30, 2026 (sixth item) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 394838
Finding 1187135 (2025-019)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.403
Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.559 $61,336 ALN 10.582 $12,215 Likely: ALN 10.559 undeterminable ALN 10.582 undeterminable Status: Corrective action in progress Corrective Action: The Department will create...
Department: Education Title: Internal control over CNC claim reimbursements needs improvement Questioned Costs: Known: ALN 10.559 $61,336 ALN 10.582 $12,215 Likely: ALN 10.559 undeterminable ALN 10.582 undeterminable Status: Corrective action in progress Corrective Action: The Department will create a business requirements document for the SFSP site sheet and claims camp/closed enrolled eligibility edit checks. The non-congregate application now requires sponsors’ to have a written procedure to address site proximity, this is captured in an offline form in the checklist document. The Department submitted a ticket to update the FNS report so it will collect the data needed. For the FFVP, a tracking procedure is in place for SFY 2026 to stay within the $50-75/student rate. A spreadsheet is being used to track this information and has been implemented. Completion Date: March 4, 2026 (first item), June 30, 2025 (second and fourth items), and March 19, 2025 (third item) Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 394838
Finding 1187130 (2025-018)
Material Weakness 2025
State of Maine
ME
School Nutrition Programs Allowable Costs / Cost Principles Eligibility § 200.303
Department: Education Title: Internal control over CNC eligibility needs improvement Questioned Costs: Known: ALN 10.555 $73,683 ALN 10.559 $226,773 Likely: ALN 10.555 undeterminable ALN 10.559 undeterminable Status: Corrective action in progress Corrective Action: The Department will create a busin...
Department: Education Title: Internal control over CNC eligibility needs improvement Questioned Costs: Known: ALN 10.555 $73,683 ALN 10.559 $226,773 Likely: ALN 10.555 undeterminable ALN 10.559 undeterminable Status: Corrective action in progress Corrective Action: The Department will create a business requirements document for the SFSP site sheet and claims camp/closed enrolled eligibility edit checks. The Department will create a user guide to approve the site info sheet and apps to address oversite errors with the approval process. A financial eligibility edit check in the software will be implemented for program year 2026. A policy statement for non-congregate was a required document with an edit check in program year 2025. Completion Date: March 2, 2026, April 30, 2026, April 15, 2026, and May 1, 2025, respectively Agency Contact: Jane McLucas, Director of Child Nutrition, DOE, 207-624-6880
View Audit 394838
Finding 1187123 (2025-015)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over SNAP deceased client cases needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Family Independence is automating the Center for Disease Control and Prevention (CDC) data fee...
Department: Health and Human Services Title: Internal control over SNAP deceased client cases needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Office of Family Independence is automating the Center for Disease Control and Prevention (CDC) data feed and others as part of Pub. L. 119-21 Medicaid requirements. CDC data is scheduled to be fully automated by 8/1/26. The automation logic will enhance the matching to work despite spaces and special characters and add social security number matching logic. Completion Date: August 1, 2026 Agency Contact: Michael E. Downs, Public Service Coordinator II – SNAP, DHHS, 207-592-4850
View Audit 394838
Finding 1187117 (2025-013)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will ascertain from the EBT vendor when the SOC reports are published and when they will be furnished ...
Department: Health and Human Services Title: Internal control over EBT card security needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will ascertain from the EBT vendor when the SOC reports are published and when they will be furnished to the Department. The Department will schedule an appointment in Outlook for both the EBT Manager and EBT vendor to ensure the SOC reports are delivered by the due date. The Department has converted to a new EBT vendor so that Department staff are no longer receiving, storing, shredding, and remailing undelivered EBT cards. The Department will implement new procedures and complete a new SOP for the processing of EBT cards which have been reported by the vendor as undelivered. Completion Date: March 31, 2026 (first and fourth items), April 30, 2026 (second item), and July 2025 (third item) Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
View Audit 394838
Finding 1187113 (2025-012)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: ALN 10.551 $7,658 Likely: ALN 10.551 Undeterminable Status: Corrective action in progress Corrective Action: The Department has developed a p...
Department: Health and Human Services Title: Internal control over automated SNAP eligibility certification periods needs improvement Questioned Costs: Known: ALN 10.551 $7,658 Likely: ALN 10.551 Undeterminable Status: Corrective action in progress Corrective Action: The Department has developed a process that identifies cases that have the wrong renewal date. Cases that are flagged as needing a six-month report but not having one scheduled by the system are manually worked to have the appointment added and the report sent out. The Department has resolved the last of the identified technological problems in February 2026. Completion Date: April 2, 2026, and March 1, 2026, respectively Agency Contact: Michael E. Downs, Public Service Coordinator II – SNAP, DHHS, 207-592-4850
View Audit 394838
Finding 1187111 (2025-011)
Material Weakness 2025
State of Maine
ME
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.303 § 200.403
Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: ALN 10.551 $47,493 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department determined benefits...
Department: Health and Human Services Title: Internal control over SNAP eligibility determinations and benefit calculations needs improvement Questioned Costs: Known: ALN 10.551 $47,493 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department determined benefits issued beyond the end of the certification period were the result of several technological errors. The last of these errors was resolved in February 2026. We also receive a monthly report of cases that failed to close at the end of the certification period and manually correct those few cases each month. The Department is taking steps to do more of this verification in an attempt to reduce our Payment Error Rate. Initial guidance has been distributed. Verification of expenses (above) will also enhance the verification of identity, residence, and household composition The two questionable self employment cases were identified to be worker specific (not wide-spread) errors. We will follow up with workers as errors are identified Completion Date: March 1, 2026 (first item), August 1, 2026 (second and third items), and April 1, 2026 (fourth item) Agency Contact: Ian Yaffe, Director, Office for Family Independence, DHHS, 207-592-1481
View Audit 394838
Finding 1187100 (2025-001)
Material Weakness 2025
Housing Authority of the City of Lawton
OK
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Eligibility
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus ...
LAWTON HOUSING AUTHORITY 609 SW F Avenue Lawton, OK 73501 Phone No. (580) 353-7392 Fax No. (580) 353-6111 HOUSING AUTHORITY OF LAWTON, OKLAHOMA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Finding 2025-001-Interfund Payables Need To Be Reduced Condition Funds may not be permanently used and thus transferred between funds. Low Rent funds must ultimately be used for Low Rent purposes, Housing Choice Voucher (HCV) funds used for HCV purposes, etc. Funds may be temporarily loaned in essence, when one fund pays overhead for the other, such as a split payroll. However, the loans should be promptly repaid, and the interfund receivables and payables kept to a minimum and in an evergreen situation. Corrective Action Planned: I am Anna Richman, Executive Director and Designated Person to answer these findings. As a new E.D., I have only recently become aware of this situation. To reduce the interfund amounts, the avenues we may pursue include but are not limited to the following: Nonfederal funds are maintained in the State and Local Fund. For reporting purposes, this fund is combined with the Low Rent program to comprise the General Fund. We may transfer some of these nonfederal funds to the Component Unit and the HCV Fund to allow them to reduce the interfund loans. Nonfederal funds may be used for this purpose. In addition, we may transfer an increased percentage of the HCV Admin fee to be periodically transferred to the General Fund. We also note that if and when the tangible property of the Veterans Resource Center is ever sold, the funds would revert to the General Fund. Person Responsible for Corrective Action: Anna Richman, Executive Director Telephone: (580) 353-7392 Housing Authority of Lawton Fax: (580) 353-6111 609 SW F Avenue Lawton, OK 73501 Anticipated Completion Date- June 30, 2026
View Audit 394835
Finding 1187064 (2025-001)
Material Weakness 2025
Marshall Municipal Utilities
MO
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Marshall Municipal Utilities respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Ger...
Marshall Municipal Utilities respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended September 30, 2025 The findings from the September 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-001 Uniform Guidance Audit Submission Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: Marshall Municipal Utilities will implement procedures to ensure timely submission of the Single Audit reporting package. MMU will work with auditors to track all federal reporting deadlines, and responsibility for monitoring and submitting the report is assigned to the Controller. Management will monitor the audit timeline to ensure submission occurs within the required nine-month deadline.
View Audit 394781
Finding 1187064 (2025-001)
Material Weakness 2025
Marshall Municipal Utilities
MO
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Completion Date: September 30, 2026
Completion Date: September 30, 2026
View Audit 394781
Finding 1187064 (2025-001)
Material Weakness 2025
Marshall Municipal Utilities
MO
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Sincerely, Tony Bersano, Controller, Marshall Municipal Utilities
Sincerely, Tony Bersano, Controller, Marshall Municipal Utilities
View Audit 394781
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