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Corrective Action Plans

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Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
2. Finance staff monitor cash balances and disbursements at least twice per week to anticipate timing issues and support grant drawdown coordination.
2. Finance staff monitor cash balances and disbursements at least twice per week to anticipate timing issues and support grant drawdown coordination.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
3. Established internal minimum balance thresholds and enabled low balance alerts to prevent overdrafts.
3. Established internal minimum balance thresholds and enabled low balance alerts to prevent overdrafts.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
4. Consolidated underutilized accounts in 2025 and formalized contingency planning with SCMRC’s banking institution.
4. Consolidated underutilized accounts in 2025 and formalized contingency planning with SCMRC’s banking institution.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
5. Conducted nonprofit cash flow management training for the CEO, Controller, and Board in Q2 FY25.
5. Conducted nonprofit cash flow management training for the CEO, Controller, and Board in Q2 FY25.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
6. Included cash flow forecasting and liquidity discussions in monthly Finance Committee updates.
6. Included cash flow forecasting and liquidity discussions in monthly Finance Committee updates.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
7. These improvements were reviewed during the 2025 HRSA Verification Site Visit and contributed to clearance of relevant conditions under Chapter 21 of the HRSA Health Center Compliance Manual.
7. These improvements were reviewed during the 2025 HRSA Verification Site Visit and contributed to clearance of relevant conditions under Chapter 21 of the HRSA Health Center Compliance Manual.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
Corrective Action Plan:
Corrective Action Plan:
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
1. Continue weekly updates of the 12-month rolling cash flow forecast.
1. Continue weekly updates of the 12-month rolling cash flow forecast.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
2. Maintain twice-weekly internal cash reviews to align disbursements with available cash and grant timing.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
3. Monitor operating accounts against internal minimum thresholds and refine automated alerts as needed.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
4. Reassess account structure annually and maintain contingency agreements with the bank.
4. Reassess account structure annually and maintain contingency agreements with the bank.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
5. Require refresher training in cash flow management for new financial staff and Finance Committee members at least once annually.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
6. Maintain Finance Committee oversight of liquidity metrics, with trends tracked in monthly dashboards.
View Audit 367237
Finding 1154898 (2024-005)
Material Weakness 2024
South Central Medical and Resource Center, Inc.
OK
Cash Management
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
7. Review internal controls annually to ensure continued alignment with 45 CFR § 75.302(b)(4) and evolving HRSA guidance.
View Audit 367237
Finding 1154883 (2024-006)
Material Weakness 2024
Durham Public Schools
NC
Subrecipient Monitoring Cash Management Material Weakness
Contact Person: Jeremy Teetor, Chief Financial Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to kee...
Contact Person: Jeremy Teetor, Chief Financial Officer Corrective Action Plan: The Board of Education will implement controls and procedures to ensure that all bank account and other required reconciliations are prepared on a timely basis going forward. The Finance department will also strive to keep key positions filled at all times and ensure that staff receives appropriate training regarding reconciliations. Proposed Completetion Date: Immediately
View Audit 367217
Finding 1154866 (2024-004)
Material Weakness 2024
Toledo Area Regional Transit Authority
OH
Questioned Costs Cash Management Material Weakness § 200.305
Condition: During our testing, we identified one reimbursement request that included a check that was not paid as it was voided and paid with a subsequent check, which was also requested for reimbursement. Planned Corrective Action: Effective 6/1/2025, TARTA implemented a new ERP system that will al...
Condition: During our testing, we identified one reimbursement request that included a check that was not paid as it was voided and paid with a subsequent check, which was also requested for reimbursement. Planned Corrective Action: Effective 6/1/2025, TARTA implemented a new ERP system that will allow us to electronically control, accumulated, and monitor all transaction related to our grant draws in accordance with 2 CFR 200.305 going forward. Contact person responsible for corrective action: James Karasek Anticipated Completion Date: 6/1/2025
View Audit 367202 Questioned Costs: $1
Finding 1154168 (2024-003)
Material Weakness 2024
Industrial Technology Institute Dba Mi Manufacturing Tech Center
MI
Subrecipient Monitoring Procurement, Suspension & Debarment Cash Management § 200.305
Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Ac...
Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Action: Reporting was completed in SAM.gov in May 2025 for subrecipient subaward amount based on the award period running from calendar periods of July to June. Written internal MMTC procedures regarding cash management will be updated and will include the current staff. Contact person responsible for corrective action: Alan Kowalewski Anticipated Completion Date: 10/31/2025
View Audit 367090
Finding 1154163 (2024-002)
Material Weakness 2024
Housing Authority of the City of Dothan
AL
Questioned Costs Cash Management HUD Housing Programs
2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Execu...
2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Executive Officer Projected Completion Date: Ongoing work in progress. No completion date can currently be determined.
View Audit 367072 Questioned Costs: $1
Finding 1154134 (2024-001)
Material Weakness 2024
American Association of Community Colleges
DC
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.403
To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utiliz...
To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utilized by the project manager outlining all expenditure reporting and invoices for each of the sub-award recipients. This document will be reviewed during the meeting with the accounting services department for reconciliation with the transactions reported in AACC’s accounting systems. (Financial Policies and Procedures, page 42).
View Audit 367061 Questioned Costs: $1
Finding 1154120 (2024-003)
Material Weakness 2024
Santa Fe Community Housing Trust
NM
Reporting Allowable Costs / Cost Principles Cash Management
View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...
View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician
View Audit 367044
Finding 1154116 (2024-001)
Material Weakness 2024
Housing Authority of the City of Athens, Alabama
AL
HUD Housing Programs Cash Management Significant Deficiency
The outstanding balance currently reflected in the books represents unreconciled funds resulting from the transfer of assets and liabilities during the conversion of the Public Housing Program to the RAD Project-Based Rental Assistance (PBRA) Program. These funds were carried forward following the t...
The outstanding balance currently reflected in the books represents unreconciled funds resulting from the transfer of assets and liabilities during the conversion of the Public Housing Program to the RAD Project-Based Rental Assistance (PBRA) Program. These funds were carried forward following the transition of ownership and operations from the PHA to Athens Housing Management, LLC, as the new ownership entity. By HUD RAD guidance, including the RAD Notice Revision 4 (H-2019-09/PIH-2019-23), when a public housing project converts to PBRA under RAD, the PHA is required to transfer assets and liabilities to the new ownership entity to ensure continuity and financial integrity of the property. Specifically, Attachment 1A to the RAD Notice outlines the obligation to transfer project-specific assets and liabilities from the public housing ledger to the new entity, including cash, receivables, and project-level obligations. The amounts in question were initially anticipated to be reconciled as part of that process. However, due to the complexity of the transition and lack of adequate internal controls at the time, the residual balance has remained unreconciled for the past five fiscal years. These amounts are not expected to be repaid or resolved in FY 2025. As such, this is a one-time, non-recurring issue, and corrective action is underway. Staff will formally seek HUD’s approval and submit a resolution to the Boards of both the Housing Authority (the management entity) and Athens Housing Management LLC (the ownership entity), requesting that the outstanding balance be written off. This action will appropriately clear the books of legacy items tied to the conversion and align the accounting records of both entities. This write-off recommendation aligns with best practices in governmental accounting for long-standing inter-entity balances that are no longer collectible or relevant to current operations. Additional internal controls have since been implemented to prevent recurrence, including improved cash management oversight, inter-entity reconciliation protocols, and timely financial reporting.
View Audit 367032
Finding 1153813 (2024-006)
Material Weakness 2024
Gadsden County District School Board
FL
Questioned Costs Cash Management § 200.1
Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure payments for construction services are made timely and consistently. The District is requesting a refund from the vendor. Anticipated Completion Date: October 1, 2025 Responsible Contact Person: Ma...
Planned Corrective Action: The District is in the process of reviewing and updating controls to ensure payments for construction services are made timely and consistently. The District is requesting a refund from the vendor. Anticipated Completion Date: October 1, 2025 Responsible Contact Person: Marleni Bruner
View Audit 366909 Questioned Costs: $1
Finding 1153809 (2024-002)
Material Weakness 2024
Wadesboro Housing Authority
NC
Cash Management HUD Housing Programs § 200.305
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
Noncompliance with Cash Management (Public Housing Capital Fund CFDA 14.872) We will implement controls to ensure all future eligible Capital Fund draws are made within 3 business days of expenditures. Date of completion: July 8, 2025
View Audit 366907
Finding 1153793 (2024-001)
Material Weakness 2024
Nebraska Domestic Violence Sexual Assault Coalition
NE
Internal Control / Segregation of Duties Cash Management Material Weakness
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
View Audit 366887
Finding 1153792 (2024-002)
Material Weakness 2024
Nebraska Domestic Violence Sexual Assault Coalition
NE
Internal Control / Segregation of Duties Cash Management Material Weakness
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executiv...
Corrective Action Planned: The timesheets are approved by directors for each payroll and approvals are tracked by the Fiscal Manager on an ongoing spreadsheet. Any missing approvals are requested. In addition, the Payroll Review Report has been developed and presented to and approved by the Executive Director for each payroll. It should be noted that all of the exceptions found in the current audit happened prior to this corrective actions initiated by the Coalition in 2024. Anticipated Completion Date: Continuous. Responsible Parties: Management and the Board of Directors.
View Audit 366887
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