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Corrective Action Plans

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Finding 567592 (2024-002)
Significant Deficiency 2024
Alliance Apartments Housing Development Fund Co., Inc.
NY
Cash Management HUD Housing Programs Significant Deficiency
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
View Audit 360130
Finding 567413 (2024-006)
Material Weakness 2024
Tullahoma Housing Authority
TN
Cash Management HUD Housing Programs
Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsibl...
Planned Corrective Action: The Executive Director acknowledges the finding and is following the auditor’s recommendation as presented in the Audit Report. Issues are a result of prior management, and a corrective action plan is in place to address these weaknesses and deficiencies. Person Responsible for Correction of Finding: Christy Amacher, Executive Director Anticipated Completion Date: September 30, 2025
View Audit 360091
Finding 567396 (2024-004)
Material Weakness 2024
Washington Parks Academy
MI
Cash Management Subrecipient Monitoring Material Weakness § 200.303
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If d...
Although the Academy has internal controls in place for approvals on journal entries, payments, transfers, and other disbursements, we will improve our processes in the following ways: • We will ensure a signature and date are included on all paperwork needing review and approval going forward. If documents are electronic, there must be an electronic signature with a time stamp included. • All Federal draws will have supporting documents that are reviewed, approved, and certified before funds are requested.
View Audit 360089
Finding 567384 (2024-001)
Significant Deficiency 2024
City of Dallas, Texas
TX
Questioned Costs Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.305 § 200.516
Planned Corrective Action: Housing Compliance team will immediately train staff on the requirement to ensure that retainages are paid prior to draws from the HOME Treasury account. Retainage reimbursements will require additional verification in AMS to ensure payments are processed. Responsible Part...
Planned Corrective Action: Housing Compliance team will immediately train staff on the requirement to ensure that retainages are paid prior to draws from the HOME Treasury account. Retainage reimbursements will require additional verification in AMS to ensure payments are processed. Responsible Party: Cynthia Rogers-Ellickson, Director – Housing & Community Development Planned Implementation Date: June 13, 2025
View Audit 360057 Questioned Costs: $1
Finding 567108 (2024-001)
Material Weakness 2024
Arctic Village Tribal Council
AK
Questioned Costs Cash Management Material Weakness § 200.305
Finding 2024-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: In the prior fiscal year, Arctic Village Council (AVC) experienced delays in drawing down HUD funds due to staff transitions and turnover. While reimbursemen...
Finding 2024-001 Lack of Internal Controls Over Cash Management Name of Contact Person: Galen Gilbert, First Chief Corrective Action Plan: In the prior fiscal year, Arctic Village Council (AVC) experienced delays in drawing down HUD funds due to staff transitions and turnover. While reimbursement was ultimately received, the funds were not deposited until after fiscal year-end, contributing to the reported cash management issue. To strengthen internal controls and avoid future delays, AVC will continue to follow its monthly reconciliation process to ensure that all grant expenditures are accurately aligned with drawdown activity and supported by eligible costs. In addition, AVC will explore establishing a line of credit (LOC) in FY2025 to help bridge timing gaps between expenditures and reimbursement cycles. This LOC would provide short-term liquidity support and help reduce reliance on general fund balances while awaiting federal reimbursements. Proposed Completion Date: September 30, 2025
View Audit 359989 Questioned Costs: $1
Finding 567058 (2024-001)
Material Weakness 2024
Friendship Community Care, Inc.
AR
HUD Housing Programs Cash Management
Management concurs with the auditor’s findings and recommendations. Based on communications between the Management Agent and the HUD account executive, the Management Agent believes that HUD intends for these funds to be spent on the Project in future years and does not believe that remittance of th...
Management concurs with the auditor’s findings and recommendations. Based on communications between the Management Agent and the HUD account executive, the Management Agent believes that HUD intends for these funds to be spent on the Project in future years and does not believe that remittance of these funds is required at this time.
View Audit 359955
Finding 567007 (2024-001)
Significant Deficiency 2024
The Trust for Tomorrow
NC
Procurement, Suspension & Debarment Cash Management Internal Control / Segregation of Duties
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, the Director of Financial Operations was present for the full fiscal year under audit, and this individual has taken over certain responsibilities, including but not limited to general...
As noted above, The Trust for Tomorrow continues to add compensating controls each year when possible. For example, the Director of Financial Operations was present for the full fiscal year under audit, and this individual has taken over certain responsibilities, including but not limited to general ledger coding, review and approval of invoices, processing timesheets, and handling expense reimbursement requests. Further, we will continue to review our processes to determine where duties can be segregated amongst existing staff, as well as look to hire a new DFO or contract additional responsibilities to an outsourced accountant. Additionally, the board will continue to provide close oversight of the Organization and evaluate that oversight on a consistent basis.
View Audit 359885
Finding 566935 (2024-001)
Significant Deficiency 2024
Sabine Parish School Board
LA
Cash Management Reporting Matching / Level of Effort / Earmarking § 200.302
All grant-related information is being thoroughly tracked by the employees currently responsible for submitting reimbursement claims. At this time, Janna Wright and Stacy Swindle are the only staff members filing claims. Their process includes running a Flexible Period Report from Munis, generating ...
All grant-related information is being thoroughly tracked by the employees currently responsible for submitting reimbursement claims. At this time, Janna Wright and Stacy Swindle are the only staff members filing claims. Their process includes running a Flexible Period Report from Munis, generating a Statement of Revenues and Expenditures from the legacy system for payroll, printing copies of checks, invoices, timesheets, and any other transaction listed on the reports. They also maintain detailed tracking spreadsheets to monitor both expenses and claims, and they collaborate with Directors to ensure accuracy. Once grant funds are received, the payments will be entered into Munis in a timely manner to maintain accurate financial records.
View Audit 359807
Finding 566934 (2024-003)
Significant Deficiency 2024
Giving Youth A Chance Initiative
TN
Cash Management Eligibility Reporting
Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal...
Corrective Action – GYAC has purchased an electronic system that assists with the tracking of meal count sheets and attendance rosters. This system compares the names on the roll with the number of meals being claimed, ensuring that participant rosters are accurately maintained and matched with meal delivery records, thereby preventing discrepancies and reducing the error rate in submissions. Responsible for Corrective Action: Rosman T. Randle, Executive Director Date of Implementation: June 2025
View Audit 359805
Finding 566933 (2024-002)
Significant Deficiency 2024
Giving Youth A Chance Initiative
TN
Cash Management Reporting Internal Control / Segregation of Duties
Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets an...
Corrective Action – This is a repeat finding and improvements have been made since the release of the December 31, 2022, audit. In addition to retraining staff to enhance the accuracy of meal counts, GYAC has purchased an electronic system (KID KARE) to assist with tracking both meal count sheets and attendance rosters. This system ensures that meal counts and attendance rosters are reconciled, reducing the error rate in submissions. The system also checks for errors prior to claim submission and compares names on the roll with the number of meals being claimed for accuracy. In addition, for Summer 2025, we have already rolled out a new Meal Counter App, which was recommended by the State of Tennessee. This mobile-based tool eliminates the need for manual meal count sheets and has already reduced entry errors and improved accuracy.
View Audit 359805
Finding 566871 (2024-001)
Significant Deficiency 2024
Thurston County Food Bank
WA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430
Finding 2024-001: Internal controls and adherence to compliance were not followed with regards to an appropriate level of approval of management that is charged to the Coronavirus State and Local Recovery Funds and the Food Cluster Program. The Problem: CEO timesheets were not reviewed or approved b...
Finding 2024-001: Internal controls and adherence to compliance were not followed with regards to an appropriate level of approval of management that is charged to the Coronavirus State and Local Recovery Funds and the Food Cluster Program. The Problem: CEO timesheets were not reviewed or approved by our Board of Directors in 2024 so proper oversight was not being done. Corrective Action: The procedure we had in place was that our Board Chairperson would review and approve our CEO timesheet entries each payroll period. This procedure was followed in prior years. In January 2024 the Chairperson changed to a new Chairperson and this person did not receive proper training on how to approve the CEO timesheet. When the auditors brought our attention to this situation in March of 2025, we immediately contacted the current and previous Board Chairs, HR Director, and Interim CEO. They worked together to train the present Board Chairperson on how to access the CEO timesheet entries, review them and approve them in a timely manner. This process is being used every pay period and our reports show that all timesheets are approved. We also printed out all timesheets going back to January and had the Board Chair review and sign those copies. Going forward we will be sure that proper training is done when there is a change in either the Board Chair or the CEO/Ed position.
View Audit 359751 Questioned Costs: $1
Finding 566867 (2024-004)
Material Weakness 2024
Harris-Stowe State University
MO
Subrecipient Monitoring Reporting Cash Management § 200.510
Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller...
Finding 2024-004 Personnel Responsible for Corrective Action: Director of Sponsored Programs - Eva Kain, Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan:. The Grant Accountant, in collaboration with the Comptroller and Director of Sponsored Programs, will compile SEFA data on a quarterly basis and reconcile it against CX reports. The Sponsored Programs Director will verify all Assistance Listing Numbers (ALNs), subrecipient amounts, and accruals. Documentation of all federal awards and drawdowns will be maintained in a centralized repository for internal and audit access.
View Audit 359750
Finding 566865 (2024-007)
Material Weakness 2024
Harris-Stowe State University
MO
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.403
Finding 2024-007 Personnel Responsible for Corrective Action: Grant Principal Investigators and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: All expenses must be supported by documentation and comply with Generally Accepted Accounting Princ...
Finding 2024-007 Personnel Responsible for Corrective Action: Grant Principal Investigators and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: All expenses must be supported by documentation and comply with Generally Accepted Accounting Principles (GAAP) standards. A pre-review checklist will be required for all charges against FIPSE grants. Prepaid items must be recorded in the prepaid ledger and amortized appropriately. Documentation will be retained in alignment with the University Record Retention policy. Management will implement a formal review and approval process to ensure that all allowable costs are verified for compliance with applicable regulations and approved by designated personnel prior to reimbursement or payment.
View Audit 359750 Questioned Costs: $1
Finding 566862 (2024-005)
Material Weakness 2024
Harris-Stowe State University
MO
Cash Management
Finding 2024-005 Personnel Responsible for Corrective Action: Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan: The University will enforce a review system for all federal drawdown requests. The Grant Accountant, Pr...
Finding 2024-005 Personnel Responsible for Corrective Action: Grant Accountant – Charme Benson and Comptroller – Steve Wille Anticipated Completion Date: June 30, 2025 Corrective Action Plan: The University will enforce a review system for all federal drawdown requests. The Grant Accountant, Principal Investigator, and Comptroller will sign and date the drawdown documentation prior to submission. Review checklists will be used to validate expenditures against the general ledger support. Drawdowns are scheduled to be completed by the 15th of each month.
View Audit 359750
Finding 566857 (2024-006)
Significant Deficiency 2024
Harris-Stowe State University
MO
Allowable Costs / Cost Principles Subrecipient Monitoring Cash Management
Finding 2024-006 Personnel Responsible for Corrective Action: Director of Sponsored Programs- Eva Kain, Director of Title III – Dr. Neidra Butler and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: Payroll charges to federal programs must mat...
Finding 2024-006 Personnel Responsible for Corrective Action: Director of Sponsored Programs- Eva Kain, Director of Title III – Dr. Neidra Butler and Grant Accountant – Charme Benson Anticipated Completion Date: June 30, 2025 Corrective Action Plan: Payroll charges to federal programs must match certified time and effort documentation. The Director of Sponsored Programs, the Director of Title III, and the Grant Accountant will jointly review allocations before payrolls are processed. Monthly reports will be generated for review by the Grant Accountant, and discrepancies must be corrected within 30 days. Management will implement a formal review and approval process to ensure that all allowable costs are verified for compliance with applicable regulations and approved by designated personnel prior to reimbursement or payment.
View Audit 359750
Finding 566849 (2024-001)
Significant Deficiency 2024
Pacific Northwest Research Institute
WA
Subrecipient Monitoring Cash Management Allowable Costs / Cost Principles § 200.305
Finding Number 2024-001 Contact Person(s): Dionne Gordon dgordon@pnri.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Although the findings consisted primarily of a small number of late payments that were either ...
Finding Number 2024-001 Contact Person(s): Dionne Gordon dgordon@pnri.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): Although the findings consisted primarily of a small number of late payments that were either 1 day late or late as a result of a poorly timed holiday, we fully acknowledge the accuracy of the finding and have added an additional control to account for the impact of weekends and holidays on our AP payment runs. Corrective action planned: Internal control established in AP department to keep track of sub recipients’ request reimbursement to ensure payments are disbursed within 30 calendar days after receipt of request. Anticipated completion date: March 31st 2025
View Audit 359747
Finding 566038 (2024-001)
Material Weakness 2024
County of Caldwell
TX
Cash Management
An action plan included training and working with the Treasurer to reconcile money market accounts and bank statements.
An action plan included training and working with the Treasurer to reconcile money market accounts and bank statements.
View Audit 359690
Challenge Program, Inc.
DE
Reporting Cash Management
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
View Audit 359625
Finding 565820 (2024-001)
Significant Deficiency 2024
The Nazareth Project, Inc.
PA
Cash Management Reporting Matching / Level of Effort / Earmarking
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receiv...
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receivable, but did not record the expense until the funds were remitted to Nazareth Hospital on July 9, 2024. NPI should have recorded the expense and accrued a liability on June 29, 2024, during the same period in which the revenue was recognized. We acknowledge our failure to properly match the grant expense to the grant revenue in the proper accounting period and affirm that our cash basis of accounting was not appropriate to account for this grant. We have implemented a process to reconcile all grant revenues and expenses at the end of each accounting period to ensure proper recording. Further, the Treasurer of the Organization will take a more active role in reviewing the accounting for grants.
View Audit 359527
Finding 565819 (2024-002)
Material Weakness 2024
The Nazareth Project, Inc.
PA
Subrecipient Monitoring Cash Management
Management's Response and Corrective Action Plan: In past experience with USAID reimbursement requests, payment was received 10-14 days after the request for reimbursement was submitted to the office of CFO.CMP Electronic Invoices (USAID). For example, on October 11, 2022, we submitted a request fo...
Management's Response and Corrective Action Plan: In past experience with USAID reimbursement requests, payment was received 10-14 days after the request for reimbursement was submitted to the office of CFO.CMP Electronic Invoices (USAID). For example, on October 11, 2022, we submitted a request for $308,942.22. Payment was received on October 28, 2022 – 17 days after the request for reimbursement. In the specific case of reimbursement received on September 15, 2023, NPI submitted the request for reimbursement on September 13. In this specific case reimbursement was received within only two days. We acknowledge our failure to remit grant funds to the Nazareth Hospital on a timely basis. For future grant reimbursement requests, we have implemented a plan to be more diligent in monitoring the receipt of grant reimbursements to ensure that we can immediately disburse them to the recipient.
View Audit 359527
Finding 565807 (2024-004)
Significant Deficiency 2024
Human Services of Faribault and Martin Counties
MN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2405MN5MAP and 2405MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Ser...
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Numbers and Year: 2405MN5MAP and 2405MN5ADM, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5MAP and 2405MN5ADM Compliance Requirement Affected: Allowable Costs/Allowable Activities Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement control procedures to ensure Income Maintenance Random Moment Study (IMRMS) and Social Services Time Study (SSTS) listings are accurate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and implement changes as needed to ensure going forward that the IMRMS and SSTS listings are accurate. Name of the contact person responsible for corrective action plan: Chera Sevcik, Human Services Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 359512
Finding 565796 (2024-001)
Material Weakness 2024
Ladder Up
IL
Cash Management Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Airport and Director of Finance will implement internal controls to properly record capital assets and lease receivables on a timely basis prior to audit fieldwork.
Corrective Action Plan: The Airport and Director of Finance will implement internal controls to properly record capital assets and lease receivables on a timely basis prior to audit fieldwork.
View Audit 359487
Finding 565772 (2024-003)
Significant Deficiency 2024
Boys & Girls Club of Huntington County, Inc.
IN
Allowable Costs / Cost Principles Cash Management Significant Deficiency
2024-003 Twenty-First Century Community Learning Centers -Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Internal Control Structure Related to Compliance Requirements A. Activities Allowed or Unallowed, B. Allowable Costs/Cost...
2024-003 Twenty-First Century Community Learning Centers -Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Internal Control Structure Related to Compliance Requirements A. Activities Allowed or Unallowed, B. Allowable Costs/Cost Principles, and C. Cash Management Recommendation: The Auditor recommends the policies in accordance with §200.302 Financial Management paragraph (b) (6) and (b)(7) be written by the Organization, approved by the Board of Directors, and included in the permanent files of the Organization. Planned Corrective Action: We agree with the recommendation, and updated our policies in accordance with §200.302 Financial Management paragraph (b) (7) in December 2024 and will update our policies in accordance with (b) (6) by August 2025.
View Audit 359460
Finding 565771 (2024-002)
Significant Deficiency 2024
Boys & Girls Club of Huntington County, Inc.
IN
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.305 § 200.403
2024-002 Twenty-First Century Community Learning Centers - Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Review of Expenditures Claimed B. Allowable Costs/Cost Principles Recommendation: The Auditors recommend that management...
2024-002 Twenty-First Century Community Learning Centers - Assistance Listing No. 84.287 Significant Deficiency in Internal Control Over Compliance and Noncompliance - Appropriate Review of Expenditures Claimed B. Allowable Costs/Cost Principles Recommendation: The Auditors recommend that management strengthen its review procedures over expense cutoff to ensure that expenditures are recognized on the SEFA in alignment with GMP. Additionally, training should be provided to accounting personnel on Uniform Guidance compliance and GMP requirements related to expense recognition. Planned Corrective Action: We agree with the recommendation and plan to have the corrective action implemented by August 2025.
View Audit 359460 Questioned Costs: $1
The Cleveland Play House
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.403 § 200.430
CORRECTIVE ACTION PLAN Year Ended June 30, 2024 Finding Number: 2024-001 Planned Corrective Action: Cleveland Play House has had difficulties with finding a long-term replacement for the Director of Finance roll and thus the position has experienced much turnover since June of 2023. During this time...
CORRECTIVE ACTION PLAN Year Ended June 30, 2024 Finding Number: 2024-001 Planned Corrective Action: Cleveland Play House has had difficulties with finding a long-term replacement for the Director of Finance roll and thus the position has experienced much turnover since June of 2023. During this time period, practices have been put in place for the reviewing of grant draws and the approval of time and effort logs. However, the turnover has led to inconsistency with the application of these practices. While the Director of Finance position remains temporarily staffed, there has been improvement in the following of industry best practice for the monitoring of time and effort and grant expenditures. Based on the reduction in questioned costs down from prior year findings and with the continued adherence to best practices for grant costs, Cleveland Play House continues to work towards a clean audit for the fiscal 2025 year ending June 30th, 2025. Anticipated Completion Date: June 30, 2025
View Audit 359414 Questioned Costs: $1
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