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Corrective Action Plans

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Finding 1157908 (2024-002)
Material Weakness 2024
Fifth Ward Community Redevelopment Corporation and Subsidiaries
TX
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.403
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish ...
Management concurs with the recommendation and is committed to strengthening internal controls over the grant reporting process to similar overcharges in the future. To address the identified issues, FWCRC will implement the following corrective actions: - Draw Submission Reviews: We will establish a formal review protocol for all draw submissions to verify that expenses have not been previously reimbursed. This will include cross-referencing prior draws and maintaining detailed tracking logs. - Staff Training: Targeted training sessions will be provided to accounting and grants management personnel. These sessions will focus on federal cost principles, allowable costs, and proper drawdown procedures to ensure compliance and consistency. - Oversight and Reconciliation: Supervisory review procedures will be enhanced to include reconciliation of all funding sources prior to draw submission. This will help ensure accuracy and prevent duplication of reimbursements.
View Audit 369931
Finding 1157906 (2024-002)
Material Weakness 2024
Cowlitz Indian Tribe
WA
Allowable Costs / Cost Principles Cash Management
Planned Corrective Action: To enable an idependent review by Finance personnel and verify the indirect cost rate used, all supporting RMTS reports will be submitted to the Accounting Department along wiht reimbursement requests. Name of Responsible Party: Serge Davis, Controller Anticipated Completi...
Planned Corrective Action: To enable an idependent review by Finance personnel and verify the indirect cost rate used, all supporting RMTS reports will be submitted to the Accounting Department along wiht reimbursement requests. Name of Responsible Party: Serge Davis, Controller Anticipated Completion Date: 12/31/2025.
View Audit 369928
Finding 1157692 (2024-001)
Material Weakness 2024
The Housing Authority of the City of Colmbus
MS
Cash Management HUD Housing Programs Significant Deficiency
Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbu...
Immediate Reimbursement: The Housing Authority will initiate the reimbursement of the Public Housing Program for the identified rental assistance funds. Policy and Procedure Updates: Internal cash management policies are being revised to establish clear timelines and responsibilities for fund reimbursements. Staff Training: All relevant personnel will receive training on HUD’s cash management requirements and the updated internal procedures to ensure consistent and timely compliance. Monthly Monitoring: A monthly reconciliation and review process will be implemented to monitor fund transfers and reimbursements. This will be overseen by the Finance Director and reported to the Executive Director quarterly. Fee Accountant Oversight: To strengthen financial oversight, the Housing Authority will engage a fee accountant to serve as an additional layer of review. This professional will provide independent verification of financial transactions and ensure compliance with HUD cash management standards.
View Audit 369877
Finding 1157648 (2024-002)
Material Weakness 2024
Tennessee Pharmacists Research and Education Foundation
TN
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking
Management’s Response: We concur. Management’s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and Finance Team are responsible for implementing and maintaining the reimbursement process. A standardized procedure has been established to ensure reimbursement requests...
Management’s Response: We concur. Management’s Response: We concur. View of Responsible Officials and Corrective Action: The CEO and Finance Team are responsible for implementing and maintaining the reimbursement process. A standardized procedure has been established to ensure reimbursement requests for the prior month’s work are completed and submitted by the end of the following month. This process is consistently utilized for grant-related activities and is regularly monitored and reviewed by leadership to ensure compliance. Anticipated Completion Date: TPREF has implemented this new process as of January 1, 2024, and reviewed/revised the process as of January 1, 2025.
View Audit 369854
Finding 1157631 (2024-007)
Material Weakness 2024
Wabanaki Health and Wellness
ME
Reporting Cash Management Significant Deficiency § 200.502
2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put...
2024-007 - Significant Deficiency in Internal Control and Non-material Noncompliance - Schedule of Expenditures of Federal Award Awareness and Preparation WPHW understands this finding and will be implementing further steps to ensure full compliance with this finding. The follow process has been put in place to ensure compliance: 1) Director of Accounting and Grants Director will ensure they have appropriate training and work collaboratively to develop documentation process a. The Grant Director will update all grants as they are received, to ensure an accurate list of grants b. The Director of Accounting will update all the financial data for each grant 2) The Director of Accounting will be responsible for the review and submitting document to the auditing firm For FY25, the Director of Accounting and Grant Director will jointly build the document and review to ensure completeness and accuracy. Person(s) Responsible: Beth McLean, Director of Accounting Timing for Implementation: FY25-FY26
View Audit 369843
Finding 1157607 (2024-005)
Material Weakness 2024
Dairy Grazing Apprenticeship, Inc.
WI
Internal Control / Segregation of Duties Cash Management HUD Housing Programs
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This re...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the financial and performance reports prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization is finalizing the Federal Grant Report Review and Submission Protocol whose purpose is to ensure that all federal funding programmatic reports and FFRs are accurate, complete, and compliant with grant requirements and federal regulations before they are submitted to the funding agency. This form will be filed in the project folder.
View Audit 369842
Finding 1157605 (2024-003)
Material Weakness 2024
Dairy Grazing Apprenticeship, Inc.
WI
Cash Management Internal Control / Segregation of Duties HUD Housing Programs
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing ...
Partnerships for Climate-Smart Commodities – Assistance Listing No. 10.937 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer document their review of the claim prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization has created a process to ensure that claims are reviewed and approved prior to submission to the funder. This starts with the Claim/Billing Approval Form that is prepared by the Grants Manager/Designee and is routed to the Project Manager along with the supporting documentation. Once the form has been approved and electronically signed by both staff, it will be saved in the Organization’s internal files, and the claim will be initiated in the funder portal. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager Planned completion date for corrective action plan: October 10, 2025
View Audit 369842
Finding 1157579 (2024-002)
Material Weakness 2024
Better Family Life, Inc.
MO
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.
View Audit 369809
Finding 1157578 (2024-001)
Material Weakness 2024
Better Family Life, Inc.
MO
Cash Management § 200.303 § 200.305
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-001: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to properly track and monitor drawdown requests to ensure the costs requested for reimbursement have been incurred, are complete and accurate, and in line with Federal award requirements. Additionally, management has implemented specific procedures for review and approval of all drawdown requests.
View Audit 369809
Finding 1157555 (2024-001)
Material Weakness 2024
Housing Authority of the City of New Bern
NC
HUD Housing Programs Cash Management Period of Performance
Finding No. 2024-001: Obligation Requirement for Capital Fund Program Drawdowns (Significant Deficiency Corrective Action Plan: NBHA has reviewed its internal controls regarding the obligation requirement for CFP LOCCS and will implement additional monitoring procedures to ensure timely obligation o...
Finding No. 2024-001: Obligation Requirement for Capital Fund Program Drawdowns (Significant Deficiency Corrective Action Plan: NBHA has reviewed its internal controls regarding the obligation requirement for CFP LOCCS and will implement additional monitoring procedures to ensure timely obligation of funds. This includes developing a tracking spreadsheet and assigning a staff member to review obligations quarterly. The Executive Director will receive quarterly reports to ensure compliance going forward. Responsible Person: Reginal Barner, Executive Director Expected Completion Date: December 31, 2025
View Audit 369785
Finding 1157552 (2024-002)
Material Weakness 2024
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2020, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 369783
Finding 1157551 (2024-001)
Material Weakness 2024
Saraland Manor, Inc.
MS
Cash Management HUD Housing Programs
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
We agree that surplus cash deposit was not made in FY2019, and the recommendations described above. Management will deposit any surplus cash required into the residual receipts in future periods.
View Audit 369783
Finding 1157512 (2024-003)
Material Weakness 2024
Dirne Health Centers, Inc.
ID
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management § 200.430
With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant m...
With the addition of personnel, the finance team has been restructured to allow for a more streamlined month-end process. As part of the month-end process we have implemented more collaborative and robust communication between the grants management and finance teams to ensure accuracy in our grant management process.
View Audit 369727
Finding 1157498 (2024-003)
Material Weakness 2024
North Pacific Fishery Management Council
OR
Cash Management § 200.305
Finding # 2025-003 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: In accordance with 2 CFR 200.305, organizations that receive more than $250,000 of federal funding per year should maintain those funds i...
Finding # 2025-003 Type: Immaterial noncompliance U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing #11.441 Finding: In accordance with 2 CFR 200.305, organizations that receive more than $250,000 of federal funding per year should maintain those funds in an interest-bearing account. Interest earned in excess of $500 should be remitted back to the federal government. Presently, funds are not maintained in an interest-bearing account. Corrective Action: Funds on hand will be moved to an interest-bearing account. Anticipated Completion Date December 2025
View Audit 369715
Finding 1157487 (2024-004)
Material Weakness 2024
Ao: Advocating Opportunity, Inc.
OH
Allowable Costs / Cost Principles Cash Management
Allowable Costs Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director for allowability before submitting...
Allowable Costs Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director for allowability before submitting the request to the awarding agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented a formal review and approval process, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure all draw down requests and supporting documentation are reviewed and approved by the Executive Director for allowability prior to submission to the awarding agency, with all approved support retained on file. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 369706
Finding 1157486 (2024-003)
Material Weakness 2024
Ao: Advocating Opportunity, Inc.
OH
Cash Management
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to t...
Cash Management Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure the draw down requests and related support are formally reviewed and approved by the Executive Director before submitting the request to the awarding agency and that the support is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented a formal review and approval process, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure all draw down requests and supporting documentation are reviewed and approved by the Executive Director prior to submission to the awarding agency, with all approved support retained on file. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 369706
Finding 1157456 (2024-002)
Material Weakness 2024
Housing Authority of Mayfield
KY
Cash Management HUD Housing Programs
2024-002 Capital Fund Drawdowns Federal Program: Public and Indian Capital Fund Program, Federal Assistance Listing No. 14.872 Criteria: Under federal guidelines, the capital fund program operates as a reimbursement grant. As such, all amounts must be committed or spent prior to their drawdown. Cond...
2024-002 Capital Fund Drawdowns Federal Program: Public and Indian Capital Fund Program, Federal Assistance Listing No. 14.872 Criteria: Under federal guidelines, the capital fund program operates as a reimbursement grant. As such, all amounts must be committed or spent prior to their drawdown. Condition: The entity is required to expend funds as they are drawn down from its capital fund program. As of the end of the fiscal year, drawdowns exceeded recorded expenses by $82,043. As of the end of the fiscal year, this amount is showing as unearned revenue and has not been expended. Questioned Costs: None Effect: Amounts were drawn down in an amount that exceeded the documented expenses for the capital fund program. Cause: The PHA drew down funds in anticipation of spending them but they were not spent at year end. Recommendation: The PHA should ensure that all funds are expended prior to being drawn down. Views of responsible officials and planned corrective actions: We will ensure that all future draws are supported by documentation and are spent as the funds are received. Expected correction date is December 31, 2025.
View Audit 369705
Finding 1157447 (2024-005)
Material Weakness 2024
County of Luzerne, Pennsylvania
PA
Cash Management Subrecipient Monitoring § 200.303 § 200.305
U.S. Department of Justice 2024-005 Congressionally Mandated Awards – Assistance Listing No. 16.753 Recommendation: We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Ex...
U.S. Department of Justice 2024-005 Congressionally Mandated Awards – Assistance Listing No. 16.753 Recommendation: We recommend that the County develop internal controls and procedures to ensure drawdowns are performed in a manner to minimize the time between drawing and disbursing federal funds Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Fiscal Clerk has been trained on proper drawdown of grant funds and accurate recording of expenditures. Name of the contact person(s) responsible for corrective action: District Attorney Fiscal Clerk Planned completion date for corrective action plan: 12/31/25
View Audit 369689
Finding 1157430 (2024-006)
Material Weakness 2024
Anamosa Senior Citizens Housing INC
IA
Cash Management
Recommendation: We recommend that all invoices are paid timely to avoid late fees. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
Recommendation: We recommend that all invoices are paid timely to avoid late fees. Action Taken: We agree with the auditor and will take under advisement. Anticipated Date of Completion: December 31, 2025
View Audit 369688
Finding 1157414 (2024-001)
Material Weakness 2024
Partnership4health Community Health Board
MN
Subrecipient Monitoring Cash Management Significant Deficiency § 200.303 § 200.305
Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal poli...
Finding Number: 2024-001 Finding Title: Cash Management - WIC Reimbursement to Member Counties Program: Special Supplemental Nutrition Program for Women, Infants, and Children Name of Contact Person Responsible for Corrective Action : Brandon Nelson Corrective Action Planned: Set up an internal policy where any payment remittance advices' must be responded to and completed within two weeks of receipt to ensure that payments are deposited, and member counties of the CHB are reimbursed for the expenses that were submitted for in a prompt manner. Anticipated Completion Date: August 15, 2025
View Audit 369676
Finding 1157409 (2024-008)
Material Weakness 2024
Heart City Health Center, Inc.
IN
Questioned Costs Matching / Level of Effort / Earmarking Cash Management
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-008: • Heart City Health Center, Inc. will improve its understanding on matching principles on federal grant programs to ensure proper compliance with future grants • Heart City Healt...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-008: • Heart City Health Center, Inc. will improve its understanding on matching principles on federal grant programs to ensure proper compliance with future grants • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
View Audit 369664 Questioned Costs: $1
Finding 1157408 (2024-007)
Material Weakness 2024
Heart City Health Center, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expe...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-007: • Heart City Health Center, Inc. will continue to improvement knowledge and understanding of grant requirements as / if new funding is received to avoid allocating unallowed expenses to the grant reimbursement • Heart City Health Center, Inc. started the discussion with HRSA on this funding and will continue to work with them on this funding
View Audit 369664 Questioned Costs: $1
Finding 1157399 (2024-004)
Material Weakness 2024
Heart City Health Center, Inc.
IN
Questioned Costs Cash Management
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then...
Findings Reported by Uniform Guidance – The following steps have been taken or will be taken to address Finding 2024-004: • Heart City Health Center, Inc. will refine and change controls that deal with tracking of when expenses are incurred to confirm that no drawdown receipt is received before then or in the incorrect grant period
View Audit 369664 Questioned Costs: $1
Finding 1157390 (2024-003)
Material Weakness 2024
Educare of Omaha, Inc.
NE
Cash Management Eligibility Material Weakness § 200.303
US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2023 – 6/30/2024 and 7/1/2024 – 6/30/2025 Cash Management Material Weakness in Internal Control Over Compliance Criteria: CFR...
US Department of Agriculture Federal Financial Assistance Listing #10.558 Child and Adult Food Care Program (CACFP) Applicable Federal Award Number and Year – 28-1183-000 7/1/2023 – 6/30/2024 and 7/1/2024 – 6/30/2025 Cash Management Material Weakness in Internal Control Over Compliance Criteria: CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations and terms and conditions of the federal award. Condition: The Organization was unable to provide adequate documentation to support the number of meals claimed for reimbursement. Corrective Action Plan: Management is in the process of reviewing its existing controls over the tracking and submitting of its meal counts included in its attendance records for reimbursement. Individual Responsible For Corrective Action: Veronica Jones, Fiscal Services Director Anticipated Completion Date: December 31, 2025
View Audit 369654
Finding 1157387 (2024-008)
Material Weakness 2024
Northwest Side Housing Center
IL
Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking § 200.305
The Center is working on paying off its vendors of which older payables are still outstanding, and will establish procedures to ensure timely disbursement of funds upon receipt to vendors going forward.
The Center is working on paying off its vendors of which older payables are still outstanding, and will establish procedures to ensure timely disbursement of funds upon receipt to vendors going forward.
View Audit 369652
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