Corrective Action Plans

Finding 1224527 (2024-003)

Material Weakness 2024

Harvest Homes Corporation 094-Hd005-Np-Cmi

ND

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26

View Audit 407778

Finding 1224385 (2024-001)

Material Weakness 2024

BHARATIYA TEMPLE

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequ...

Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline. Anticipated completion date: Implemented July 2026

View Audit 407709

Finding 1224377 (2024-004)

Material Weakness 2024

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Internal Control / Segregation of Duties

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation of employee wages and lack of approval on employee time records. Management concurrence: Management concurs with this finding. ...

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation of employee wages and lack of approval on employee time records. Management concurrence: Management concurs with this finding. Corrective action plan: VAMHAR now has clear documentation on all payroll transactions and employee timesheets. In addition, there is adequate documentation of each employee's wage rate. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: July 1, 2026.

View Audit 407683

Finding 1224376 (2024-003)

Material Weakness 2024

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation and approval for certain purchases. Management concurrence: Management concurs with this finding. Corrective action plan: Manag...

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation and approval for certain purchases. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure there is adequate documentation and approval for all purchases. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: July 1, 2026.

View Audit 407683

Finding 1224374 (2024-001)

Material Weakness 2024

Vermont Association for Mental Health and Addiction Recovery, INC

VT

Reporting Internal Control / Segregation of Duties

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ens...

Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure that the audit package is submitted to the clearinghouse in a timely manner. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: December 31, 2026.

View Audit 407683

Finding 1224360 (2024-001)

Material Weakness 2024

Center for Independent Living of North Florida Inc.

FL

Subrecipient Monitoring HUD Housing Programs Program Income

"Management concurs that stronger documentation surrounding the collection and monitoring of Continuum of Care program income would have strengthened internal controls and the audit trail. The finding relates to a program that has since been discontinued. Throughout the audit period, all program inc...

"Management concurs that stronger documentation surrounding the collection and monitoring of Continuum of Care program income would have strengthened internal controls and the audit trail. The finding relates to a program that has since been discontinued. Throughout the audit period, all program income that was collected was used for allowable program purposes; however, management acknowledges that documentation supporting assessment, collection, monitoring, and reconciliation procedures should have been more comprehensive. Although this activity is no longer part of the Organization's operations, Ability1st has strengthened its overall documentation standards. Should the Organization administer future programs involving program income, written policies and procedures will be implemented prior to program implementation and will include: • documented fee assessment methodology; • collection and deposit procedures; • reconciliation requirements; • supervisory review; • record retention standards; and • periodic internal monitoring. Management believes these procedures will provide an appropriate level of accountability and compliance with federal requirements should program income be collected in the future. Responsible Official: Executive Director Implementation Date: Completed for discontinued program; procedures will be implemented before any future program income activity."

View Audit 407668

Finding 1224330 (2024-003)

Material Weakness 2024

Juel Fairbanks Chemical Dependency Services

MN

Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303

Juel Fairbanks Chemical Dependency Services has implemented a change in how we do our day-to-day process of approvals of payments, authorized signature for payments prior to being issued.

View Audit 407643

Finding 1224077 (2024-009)

Material Weakness 2024

Town of Vinton, Va

VA

Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Management acknowledges the findings. Expenditures in the noted departments exceeded budgeted appropriations due to operational needs and project-related costs that were higher than originally anticipated. Throughout the fiscal year, staff monitored spending and adjusted where possible; however, cer...

Management acknowledges the findings. Expenditures in the noted departments exceeded budgeted appropriations due to operational needs and project-related costs that were higher than originally anticipated. Throughout the fiscal year, staff monitored spending and adjusted where possible; however, certain expenditures could not be deferred.We will strengthen our budget monitoring procedures and implement earlier and more frequent reviews to ensure that necessary budget amendments are processed in a timely manner. In addition, we will continue working with all departments and external partners to improve documentation timeliness and maintain expenditures within approved appropriations going forward.

View Audit 407471

Finding 1224075 (2024-007)

Material Weakness 2024

Town of Vinton, Va

VA

Reporting Internal Control / Segregation of Duties Material Weakness

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the...

Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that certified payroll reports are consistently obtained, reviewed, and retained in accordance with Davis-Bacon requirements.

View Audit 407471

Finding 1224057 (2024-003)

Material Weakness 2024

Delaware Parents Association, Inc.

DE

Internal Control / Segregation of Duties Allowable Costs / Cost Principles

LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) 2024-003 Delaware Parents Association, Inc. acknowledges this finding. The individual responsible for the misappropriation has been relieved of duties and additional internal controls, includi...

LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) 2024-003 Delaware Parents Association, Inc. acknowledges this finding. The individual responsible for the misappropriation has been relieved of duties and additional internal controls, including executive director oversight of timely bank reconciliations, have been implemented. The Organization will aggressively pursue all available avenues for recovery of misappropriated funds.

View Audit 407469

Finding 1224008 (2024-008)

Material Weakness 2024

City O Ronceverte

WV

Reporting Internal Control / Segregation of Duties

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission...

2024-008 Uniform Guidance Audit Pamela Mentz, 6/30/2027 Submission City Administrator Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 407422

Finding 1223974 (2024-003)

Material Weakness 2024

Housing Hope and Subsidiaries

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency § 200.303

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, ...

Contact Person(s): Brianna Mariani - BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Beginning July 1, 2025, the Payroll Specialist began saving physically signed timesheets that document allocations to grants. Beginning August 1, 2025, allocations to grants are captured within the payroll system, ADP, along with the supervisor approval. The Payroll Specialist verifies each line on the timesheet is approved, which the system requires for the employee to receive payment. Anticipated completion date: Corrective action of signed allocation timesheets was implemented July 1, 2025. Corrective action of allocations to grants within ADP was implemented August 1, 2025.

View Audit 407369

Finding 1223954 (2024-002)

Material Weakness 2024

International Journalism Defense, Inc.

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September ...

Views of Responsible Officials: Management has made significant changes in staffing and processes to ensure future Single Audit reports are completed within the required timeframes. Name and Title of Responsible Official: Oliver Rivers, Chief Operating Officer Anticipated Completion Date: September 30, 2026

View Audit 407357

Finding 1223790 (2024-009)

Material Weakness 2024

Wilkin County

MN

Material Weakness Reporting Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I r...

Finding Number: 2024-009 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Tarah Yaggie Corrective Action Planned: I was hired on 4/17/2024 and didn’t know about Covid 19 recovery funds. I reached out to ABDO for assistance going forward. Anticipated Completion Date: 6/12/2026

View Audit 407264

Finding 1223789 (2024-006)

Material Weakness 2024

Wilkin County

MN

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.303 § 200.403

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action P...

Finding Number: 2024-006 Finding Title: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, and Reporting Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: LaRae Kuhfal, Fiscal Officer and Deb Sjostrom, Director. Corrective Action Planned: LaRae has taken over the report starting with quarter 4 of 2025 and is keeping all records used for the LCTS report. We plan to make sure that the quarterly reports are reviewed and approved by the director. Anticipated Completion Date: Completed as of quarter 4, 2025 and continuing.

View Audit 407264

Finding 1223787 (2024-007)

Material Weakness 2024

Wilkin County

MN

Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303

Finding Number: 2024-007 Finding Title: Eligibility – MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Cindy Noetzelman Corrective Action Planned: Cases have been corrected and there was a discussion with staff on the process and the need ...

Finding Number: 2024-007 Finding Title: Eligibility – MAXIS Program: 93.778 Grants to States for Medicaid Name of Contact Person Responsible for Corrective Action: Cindy Noetzelman Corrective Action Planned: Cases have been corrected and there was a discussion with staff on the process and the need for correct entries. We will continue to review at monthly staffing meetings to ensure correct procedures continue to be followed. Anticipated Completion Date: Cases have been corrected as of Dec 31, 2025

View Audit 407264

Finding 1223784 (2024-002)

Material Weakness 2024

City of Santa Maria

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.303

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards...

U.S. Department of Housing and Urban Development Community Development Block Grant – Assistance Listing No. 14.218 Recommendation: We recommend the City implement policies and procedures to ensure that the Federal Funding Accountability and Transparency Act (FFATA) reporting occurs for all subawards of $30,000 or more for all federal awards and that the reporting be performed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Finance Department will ensure that all departments are aware of this compliance requirement and ensure reporting requirements are performed timely in relation to subawards. Name(s) of the contact person(s) responsible for corrective action: Rebecca Campbell, Finance Director Planned completion date for corrective action plan: July 2026

View Audit 407251

Finding 1223715 (2024-011)

Material Weakness 2024

CITY OF BLUE RIDGE

GA

Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.305

he City agrees with this finding. The delay in vendor payments resulted from the absence of formal written procedures governing the administration of federally funded projects and the responsibilities of project management staff. To address this finding, the City will develop and implement a compreh...

he City agrees with this finding. The delay in vendor payments resulted from the absence of formal written procedures governing the administration of federally funded projects and the responsibilities of project management staff. To address this finding, the City will develop and implement a comprehensive Project Management Policies and Procedures Manual establishing standardized processes for federal grant and loan administration, including cash management, documentation requirements, approval responsibilities, payment processing, and compliance with applicable federal regulations. The City will also require training for all employees and department supervisors responsible for administering federally funded projects before assuming project management responsibilities. Finance staff will monitor compliance with these procedures to help ensure timely payment of vendor invoices and adherence to federal cash management requirements.

View Audit 407222

Finding 1223690 (2024-001)

Material Weakness 2024

WHITE BUFFALO, INC.

CT

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Action Taken: The Organization has re-evaluated its internal controls related to grant budgeting with Federal agencies and cost billing expectations. The updated controls will be implemented in the next fiscal year.

View Audit 407180

Finding 1223589 (2024-001)

Material Weakness 2024

John Stark Regional High School

NH

Subrecipient Monitoring Reporting Significant Deficiency

We created a procedure and ensured the appropriate staff members know their responsibilities in filing time and effort documentation

View Audit 407020

Finding 1223571 (2024-004)

Material Weakness 2024

County of Imperial

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding:...

2024-004 Program: WIOA Cluster Federal Financial Assistance Listing Number: 17.258, 17.259, 17.277, 17.278 Federal Grantor: U.S. Department of Labor Pass-Through: California Department of Employment Development Award No. and Year: AA111008 and 2021 Compliance Requirements: Reporting Type of Finding: Significant Deficiency Management’s or Department’s Response: Imperial County Workforce Development Office (ICWDO) agrees with the finding. Views of Responsible Officials and Corrective Action Plan: ICWDO acknowledges the recommendation and is actively working on a remedy and on the development of formal policies as recommended, which will assist ICWDO’s fiscal team in ensuring that all reports are appropriately reconciled. ICWDO acknowledges the recommendations from finding 2021-010 related to a formalization of the Administrative/fiscal processes and protocols to ensure that procedures are consistently followed to guarantee that reports agree to the amounts recorded in the general ledger and SEFA. Additionally, the recommendation specifics that protocols to ensure the separation of duties are featured in the policy. ICWDO operates under WIOA guidelines and follows County fiscal/administrative policies. Internal policies that include formal controls and procedures to ensure that monthly reports and general ledgers are consistent, with clear segregation of duties will be formally adopted. Aspects of these policies will include: • Protocol for preparation of monthly reports by the fiscal manager, and approval and signature by ICWDO Director • Protocol for preparation of closeouts that will provide the hierarchy of development, review, and approval for future reference. • Schedule monthly closeout meetings with the fiscal department and administration to ensure that documents are reviewed separately, and issues are addressed promptly. • Protocol for Policy Committee review, comment and direction, and approval for implementation by vote of the full workforce development board. ICWDO anticipates to implement the corrective action by December 31, 2025. Name of Responsible Person: Priscilla A Lopez, ICWDB Director Implementation Date: December 31, 2025

View Audit 406996

Finding 1223557 (2024-001)

Material Weakness 2024

MUNICIPALITY OF HARRISBURG

SD

Internal Control / Segregation of Duties Procurement, Suspension & Debarment

The City of Harrisburg's Mayor, Derick Wenck, is the contact person responsible for the corrective action plan for these findings. The City of Harrisburg will develop and adopt comprehensive written policies and procedures governing the administration of federal awards including CSLFRF and future fe...

The City of Harrisburg's Mayor, Derick Wenck, is the contact person responsible for the corrective action plan for these findings. The City of Harrisburg will develop and adopt comprehensive written policies and procedures governing the administration of federal awards including CSLFRF and future federally funded programs. Policies will address procurement standards, allowable costs, financial management, dovumentation retention, subrecipient and contractor oversight, reporting requirements, and monitoring responsibilities consistent with applicable federal regulations. Key personnel involved in grant administration, accounting, and procurement will receive periodic training regarding federal compliance requirements and internal control responsibilities. Because of the size of the City of Harrisburg, the municipality can't support hiring additional staff that would be sufficient to support the internal controls needed to properly segregate duties. The Mayor, City Council members and Finance employees are aware of the problem. A full physical inventory was conducted by the department heads and compared to the 2023 inventory count. Records were updated and reported to the finance officer. A complete inventory count will be conducted at the end of each year and reported to the finance officer. Expenditures will be reviewed and the budget updated based on actuals and a budget amendment approved by City Council if necessary.

View Audit 406953

Finding 1223549 (2024-001)

Material Weakness 2024

City of Pekin

IL

Cash Management Material Weakness Reporting

Finding 2024 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to implement GASB 96 and correct buildings, land improvements and equipment categories of capital assets that were improperly recorded in the prior year. ...

Finding 2024 – 001: Restatement to Fund Balance Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to implement GASB 96 and correct buildings, land improvements and equipment categories of capital assets that were improperly recorded in the prior year. Plan: The City will implement internal controls to properly record leases and capital assets on a timely basis prior to audit fieldwork. Anticipated Date of Completion: Updated Capital Assets Policy adopted on May 27, 2025, and applied retroactively to May 1, 2022. Name of Contact Person: Eric Dubrowski, Finance Director Management Response: As part of its internal review of capital assets, the City implemented a revised Capital Assets Policy. The revised policy significantly reduced the number of assets required to be tracked while retaining the vast majority of capital assets on the City's books, improving compliance and increasing administrative efficiency. The City also reviews the implementation of new GASB pronouncements with its external auditors in advance of each applicable reporting period to help ensure new accounting standards are implemented accurately and timely. The GASB 96 implementation has been completed, and no additional fund balance restatements related to GASB 96 are anticipated.

View Audit 406926

Finding 1223547 (2024-005)

Material Weakness 2024

Alabama Coalition Against Domestic Violence

AL

Cash Management Internal Control / Segregation of Duties

• Formalization of grant cash receipt procedures requiring all federal drawdowns and reimbursement receipts to include supporting documentation, grant reports, reimbursement calculations, and deposit verification.• Implementation of grant-specific reconciliation procedures between reimbursement requ...

• Formalization of grant cash receipt procedures requiring all federal drawdowns and reimbursement receipts to include supporting documentation, grant reports, reimbursement calculations, and deposit verification.• Implementation of grant-specific reconciliation procedures between reimbursement requests, accounting records, bank deposits, and general ledger activity. • Centralized electronic retention of grant draw documentation and supporting financial records. • Increased supervisory review of federal revenue transactions and reimbursement support prior to recording within the accounting system. • Enhanced monitoring of grant receivable activity and reimbursement timelines. • Strengthened communication protocols between program management, grant administration, and accounting personnel to ensure accurate documentation retention. • Ongoing compliance training focused on federal award management, grant documentation standards, and internal control responsibilities. ACADV believes the corrective actions implemented significantly strengthen the organization's federal grant compliance environment and financial accountability processes.

View Audit 406922

Finding 1223546 (2024-004)

Material Weakness 2024

Alabama Coalition Against Domestic Violence

AL

Internal Control / Segregation of Duties

Development of standardized Request for Funds (RFF) procedures requmng complete supporting documentation prior to reimbursement processing. • Implementation of centralized grant file management protocols to ensure participant requests, invoices, receipts, approvals, funding justifications, and suppo...

Development of standardized Request for Funds (RFF) procedures requmng complete supporting documentation prior to reimbursement processing. • Implementation of centralized grant file management protocols to ensure participant requests, invoices, receipts, approvals, funding justifications, and supporting documentation are retained together within organized electronic grant files. • Creation of grant-specific tracking systems to monitor reimbursement requests, supporting documentation status, approval workflow completion, and payment processing. • Increased accounting and management review of federally funded disbursements to verify allowab ility, allocability, reasonableness, and documentation completeness prior to payment approval. • Enhanced coordination between program staff and accounting personnel to ensure participant support documentation is submitted timely and maintained appropriately.• Implementation of additional compliance monitoring procedures aligned with 2 CFR Part 200 requirements. • Expanded training efforts related to federal grant compliance, documentation retention, and reimbursement processing standards.• Establishment of supervisory review controls to ensure disbursement support is reconciled to accounting records and grant reimbursement activity. ACADV is committed to maintaining stronger internal controls surrounding federally funded expenditures and ensuring future grant activity is supported by complete and accessible documentation.

View Audit 406922

Corrective Action Plans

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