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Corrective Action Plans

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Finding 1170981 (2025-001)
Material Weakness 2025
Watkins Glen Central School District
NY
Cash Management Eligibility HUD Housing Programs
Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain good...
Corrective Action Plan: The School District is committed and will be diligent in preparing meals with high quality products. Regular cooked meals and expanded menu choices will be prepared which will result in an increase in expenses. There has been unpredictability with the increase of certain goods, and we expect this to continue into the 2025-2026 fiscal year as well. The School District also participates in the Community Eligibility Provision (CEP) which provides free breakfast and lunch to every student within the School District. Salaries for School Lunch employees have also been increasing year after year due to the increase of minimum wage in New York State. The minimum wage is expected to increase to $16.00 per hour and entry level wages have increased per contract. The School District does have a practice of transferring BOCES aid gained from the cost of the BOCES management contract to the School Lunch Fund; the aid will not be transferred in upcoming years. The School District has devised a NYSED approved plan to expend the excess funds in the School Lunch Fund through appropriating a substantial amount of fund balance to be planned for and used for the cafeteria and kitchen within the next planned capital project. We are currently in the planning phase of our next capital project with a vote anticipated during the 2025-2026 fiscal year. If needed, we will examine other avenues to ensure we do not exceed the allowable limit of cash at year end.
View Audit 384367
Finding 1170945 (2025-001)
Material Weakness 2025
Jessamine County Health Department
KY
Cash Management Internal Control / Segregation of Duties
We will continue to work with the Department for Public Health and will load opening balances of assets, liabilities and fund balances once approved by the Department for Public Health.
We will continue to work with the Department for Public Health and will load opening balances of assets, liabilities and fund balances once approved by the Department for Public Health.
View Audit 384264
Finding 1170941 (2025-003)
Material Weakness 2025
Jewish Family Services, Inc.
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management § 200.305 § 200.318 § 200.326 § 200.430 § 200.431
Criteria or Specific Requirement: Subparts D and E of 2 CFR Part 200 require a nonfederal entity to establish written policies, procedures, and standards of conduct, including procedures to implement the cash management requirements of 2 CFR section 200.305, procedures that comply with the procureme...
Criteria or Specific Requirement: Subparts D and E of 2 CFR Part 200 require a nonfederal entity to establish written policies, procedures, and standards of conduct, including procedures to implement the cash management requirements of 2 CFR section 200.305, procedures that comply with the procurement standards of 2 CFR sections 200.318 through 200.326, and procedures for determining the allowability of costs in accordance with Subpart E of 2 CFR Part 200. Specifically, 2 CFR sections 200.430, 200.431, and 200.475 require written policies concerning compensation for personal services, fringe benefits, and travel costs, respectively. Views from Responsible Officials: Management agrees with the finding. Management has established written policies and procedures after yearend that were the policies and procedures followed during the year under audit and meets the requirements of Subparts D and E of 2 CFR Part 200. Contact Person: John Jacques Date of Completion: November 14, 2025
View Audit 384246
Finding 1170906 (2025-002)
Material Weakness 2025
United Social and Mental Health Services, Inc. and Subsidiaries
CT
Cash Management Significant Deficiency § 200.302 § 200.303 § 200.305
Recommendation The Organization should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken A new federal cash draw down form has been created that will ensure all cash draw downs are reviewed and approved by the CEO. If there are ...
Recommendation The Organization should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Repeat Finding No Action Taken A new federal cash draw down form has been created that will ensure all cash draw downs are reviewed and approved by the CEO. If there are any question regarding this plan, please e-mail Diane Manning at dvdlmanning@usmhs.org.
View Audit 384191
Finding 1170839 (2025-001)
Material Weakness 2025
Partners for Community Development, Inc.
WI
Cash Management Significant Deficiency Internal Control / Segregation of Duties
The Organization will review the processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt.
The Organization will review the processes in place over unpaid invoices to ensure invoices are paid within 30 days of receipt.
View Audit 384137
Finding 1170823 (2025-001)
Material Weakness 2025
The Varnett Schools, INC Dba the Varnett Public School
TX
Internal Control / Segregation of Duties Cash Management Reporting
Finding 2025-001 Significant Deficiency in Internal Control over Compliance - Reporting AL# 10.553 & 10.555 – Child Nutrition Cluster Corrective Action Plan Employee re-alignment and training was initiated beginning in August 2025, as well as revision to the review process for meal counts to include...
Finding 2025-001 Significant Deficiency in Internal Control over Compliance - Reporting AL# 10.553 & 10.555 – Child Nutrition Cluster Corrective Action Plan Employee re-alignment and training was initiated beginning in August 2025, as well as revision to the review process for meal counts to include a second review prior to submission. In addition, the new system was evaluated for proper configuration to mitigate further issues. Person(s) Responsible M. Thorne, Operations Coordinator Anticipated Completion Date Corrective actions were substantially completed by October 2025.
View Audit 384090
Finding 1170764 (2025-001)
Material Weakness 2025
Goodwill Educates, Inc
IN
Cash Management
Goodwill Educates, Inc. acknowledges the finding related to the inclusion of in-kind contribution expenses in a federal reimbursement request. We agree with the auditor’s assessment that this was an isolated error. Upon internal review, we determined that the error stemmed from a misclassification d...
Goodwill Educates, Inc. acknowledges the finding related to the inclusion of in-kind contribution expenses in a federal reimbursement request. We agree with the auditor’s assessment that this was an isolated error. Upon internal review, we determined that the error stemmed from a misclassification during the preparation of the reimbursement documentation. The expenses in question were supported by in-kind contributions and not actual cash disbursements, and therefore should not have been submitted for reimbursement. Corrective action was taken by Goodwill Educates, Inc. and all in-kind contributions submitted for federal reimbursement have been billed to the school by Evansville Goodwill Industries, Inc. and cash disbursements will be made. A reimbursable bill for these in-kind contributions was submitted to Goodwill Educates, Inc. in September 2025 and funds will be disbursed in October 2025. Internal training will be conducted with all Finance staff, contracted with Goodwill Educates, Inc., to review and re-train on proper federal reimbursement procedures. An internal control of two separate finance staff to review all federal reimbursement requests prior to submission will be implemented by the organization in the 4th quarter of 2025.
View Audit 384004
Finding 1170763 (2025-001)
Material Weakness 2025
Housing Authority of the City of West Point
GA
Cash Management HUD Housing Programs
2025-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completio...
2025-001 ALN 14.872 – Public Housing Capital Fund Program – Cash Management The CEO agrees with the finding and will follow the Auditor's recommendations as listed on the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Mr. Robert Dull, CEO Projected Completion Date: June 30, 2026
View Audit 383996
Finding 1170558 (2025-001)
Material Weakness 2025
Lake Park High School District No. 108
IL
Cash Management
Finding Synopsis: Amounts were submitted to the state for reimbursement were higher than costs with required supporting documentation. The district had difficulty in providing supporting documentation for the amounts submitted for reimbursement, and expenditures could not be easily separated between...
Finding Synopsis: Amounts were submitted to the state for reimbursement were higher than costs with required supporting documentation. The district had difficulty in providing supporting documentation for the amounts submitted for reimbursement, and expenditures could not be easily separated between the last two fiscal years the grant was received. Action Steps: The district implemeted changes in control activites to ensure that proper review controls are in place and that all grant reimbursements have adequate documentation. Contact Person: Alicia Cieszykowski, Assistant Superintendent for Business Services, 630-295-5430 Anticipated Completion Date: 06/30/2026
View Audit 383817
Finding 1170548 (2025-001)
Material Weakness 2025
Los Angeles Unified School District
CA
School Nutrition Programs Cash Management § 200.516
The Food Services Division is committed to providing great food and maintaining rigorous internal controls and continuous monitoring to safeguard program integrity. The discrepancy found at one school is not representative of our program, as we do ongoing random audits of submitted claims to verify ...
The Food Services Division is committed to providing great food and maintaining rigorous internal controls and continuous monitoring to safeguard program integrity. The discrepancy found at one school is not representative of our program, as we do ongoing random audits of submitted claims to verify the accuracy of submitted data. These layered oversight measures provide multiple levels of verification to minimize and eliminate the likelihood of reporting errors and ensure compliance with applicable state and federal program requirements. At Annalee El, the school with an overclaim of 104 meals, we found that the manager had moved from the school, and in the interim, our review protocol fell short. Given the large volume of meals served annually across the District, the over-claim discrepancy identified during the FY 24-25 audit represents an isolated incident rather than a systemic deficiency in LAUSD Food Services operations. The claim verification process followed at schools is stated below: • The Food Service Manager conducts a weekly review of the prior week’s daily meal count documents to identify and correct any discrepancies. • The Food Service Manager generates and reviews a weekly Meal Counts Report from the Cafeteria Management System (CMS) to verify recorded data. • The Food Service Manager compares the daily meal count documents against the five-day Meal Counts Report to ensure data alignment and accuracy. • The Manager performs an additional verification by reconciling daily meal count documents with the five-day Meal Counts Report from CMS. Any identified errors are corrected immediately in CMS. This reconciliation process is completed prior to the submission of claims to the Child Nutrition Information and Payment System. • The Area Food Services Supervisor (AFSS) and Regional Manager (RM) conduct random weekly reviews of meal counts for accuracy, utilizing reports provided by Central Office staff to support this verification process. • Central Office staff perform a monthly audit of meal count records and prepare a draft report for review by the AFSS and RM to validate findings and confirm accuracy. Retraining of the staff at Annalee El has been completed, and the manager and supervisor teams are verifying that the above protocol is being followed consistently at all schools. Name: Manish Singh Title: Director, Food Services Division Telephone: (213) 241-2993
View Audit 383812
Finding 1170530 (2025-004)
Material Weakness 2025
West Harvey-Dixmoor School District 147
IL
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Condition: Three (3) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. In addition, und...
Condition: Three (3) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. In addition, underlying claim support will undergo review before claims are submitted to the ISBE. Responsible Person: Janiesa Owens, Chief School Business Official Anticipated Completion Date: June 30, 2026
View Audit 383801
Finding 1170481 (2025-001)
Material Weakness 2025
Millennium-Oakwood Apartments, LLC
IL
Cash Management HUD Housing Programs Matching / Level of Effort / Earmarking
Finding 2025-001: During the year ended September 30, 2025, the Company loaned funds totaling $10,850 to two other Communities under common management and affiliated with the Sole Member of the Company to help fund operating shortfalls of the other Communities. Comments on the Finding and Each Recom...
Finding 2025-001: During the year ended September 30, 2025, the Company loaned funds totaling $10,850 to two other Communities under common management and affiliated with the Sole Member of the Company to help fund operating shortfalls of the other Communities. Comments on the Finding and Each Recommendation: Management and/or the Sole Member should reimburse the Company for the funds that were loaned to the two other Communities. If there are further operating shortfalls in the future, these should be funded by Management and/or the Sole Member and not borrowed from other Communities. Action(s) taken or planned on the finding: Management concurs with the finding and agrees with the recommendation. On November 7, 2025, Management deposited $10,850 into the Community's operating account. No further action is required.
View Audit 383664
Finding 1170413 (2025-003)
Material Weakness 2025
Elmwood Park Community Unit School District 401
IL
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Finding No: 2025-003 Condition: The District does not have an adequate review process in place for meal count claims prior to submission. Claims prepared by one individual are submitted without independent verification. As a result, the district reported an incorrect lunch count for January 2025. Th...
Finding No: 2025-003 Condition: The District does not have an adequate review process in place for meal count claims prior to submission. Claims prepared by one individual are submitted without independent verification. As a result, the district reported an incorrect lunch count for January 2025. This error appears to be isolated to January; however, it would likely have been prevented if a review process were in place. Plan: The District will implement a system in which meal count claims will have secondary approval by the CSBO. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Mark Orszula, CSBO
View Audit 383589
Finding 1170394 (2025-001)
Material Weakness 2025
Voami Independence House of Detroit, Inc. (oak Village)
LA
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RESIDUAL RECEIPTS ACCOUNT DEFICIENCY WAS FUNDED ON NOVEMBER 18, 2024 IN THE AMOUNT OF $575. MANAGEMENT WILL ENSURE THAT THE RESIDUAL RECEIPTS ACCOUNT IS PROPERLY FUNDED IN THE FUTURE.
View Audit 383561
Finding 1170233 (2025-001)
Material Weakness 2025
Dayton City School District
OH
Subrecipient Monitoring Period of Performance Cash Management § 200.302 § 200.309 § 200.328 § 200.344 § 200.77
Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abr...
Planned Corrective Action: The district will implement controls for monitoring reporting grant requirements and grant expenditures to ensure compliance with reporting and period of performance requirements for federal grants. Anticipated Completion Date: 6/30/26 Responsible Contact Person: Hiwot Abraha
View Audit 383290
Finding 1170180 (2025-007)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Cash Management
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
View Audit 383144
Finding 1170178 (2025-005)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Cash Management HUD Housing Programs
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1169810 (2025-001)
Material Weakness 2025
Torrington Voa Elderly Housing, INC (bell Park Tower)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $44,988. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382951
Finding 1169806 (2025-002)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on May 31, 2025 in the amnount of $37,787. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382933
Finding 1169805 (2025-001)
Material Weakness 2025
Chesapeake Voa Living Center, INC
VA
HUD Housing Programs Cash Management
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 382933
Finding 1169804 (2025-001)
Material Weakness 2025
Cincinnati Voa Living Center, INC (clinton Springs)
VA
HUD Housing Programs Cash Management
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 382932
Finding 1169801 (2025-002)
Material Weakness 2025
Redford Township Voa Elderly Housing, Inc. (coventry Place)
LA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on January 22, 2025 in the amount of $9,588. Management will ensure that the residual receitps account is properly funded in the future.
View Audit 382928
Finding 1169799 (2025-002)
Material Weakness 2025
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
Cash Management HUD Housing Programs
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
Management Agrees with the finding. The residual receipts account deficiency was funded on March 31, 2025 in the amount of $80,478. Management will ensure that the residual receipts account are properly funded in the future.
View Audit 382919
Finding 1169798 (2025-001)
Material Weakness 2025
Las Veggas Voa Elderly Housing, INC (desert Oasis)
VA
HUD Housing Programs Cash Management
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
Management Agrees with the finding. The excess funds were accrued to submit to HUD.
View Audit 382919
Finding 1169797 (2025-002)
Material Weakness 2025
McPherson Voa Elderly Housing, INC (edinburgh Manor)
VA
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on August 8, 2025 in the amount of $6,188. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 382917
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