Corrective Action Plans

Finding 571734 (2024-001)

Material Weakness 2024

IL

Cash Management Reporting Internal Control / Segregation of Duties

Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business M...

Plan: The District will implement internal controls to properly record GASB 87 leases and personal property replacement tax revenue on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June of 2025 Name of Contact Person: Melissa Morgese, Assistant Superintendent of Business Management Response: The restatement was due to new auditors finding an error in the prior year GASB 87 calculation. This has been corrected and the district will continue to evaluate going forward.

View Audit 362740

Finding 571727 (2024-002)

Significant Deficiency 2024

Hale County, Texas

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303

Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed a...

Finding 2024-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s annual performance report submitted to the Department of Treasury was not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Melinda Silvas, County Auditor Corrective Action Plan: Hale County will continue to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: July 2025

View Audit 362723

Finding 571719 (2024-001)

Significant Deficiency 2024

Boulder County, Colorado

CO

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding...

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – Assistance Listing No. 21.027 Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ineligible costs were identified with other eligible costs. System process was reviewed and reconciled for any additional errors and process was updated to prevent system errors in the future. Payroll reporting was reviewed for accuracy and additional steps were taken to assist in correcting the system error and to prevent errors in the future for project costs. Name of the contact person responsible for corrective action: Julie Fischer, Comptroller Planned completion date for corrective action plan: December 2025.

View Audit 362719 Questioned Costs: $1

Finding 571706 (2024-001)

Material Weakness 2024

Scotts Bluff County Nebraska

NE

Internal Control / Segregation of Duties Reporting

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The Coun...

Recommendation: The County should be aware of the inherent risks associated with improper segregation of accounting functions. The County should also develop mitigating controls to reduce the risk of errors or fraud associated with improper segregation of accounting functions. Action Taken: The County has assessed the benefits and costs associated with proper segregation of duties for all County departments and offices and has determined that cost would outweigh any benefits received. The County understands the inherent risks associated with improper segregation of accounting functions. Action has been taken to ensure timely deposits to the General Fund from the accounts held by individual departments, and County Management has communicated the need to be transparent regarding the transactions handled within these accounts. The County requires monthly reporting to the Board of Commissioners for various department officials to ensure transactions are recorded, and potential errors and irregularities are identified on a timely basis. The County will continue to review accounting procedures and processes to further mitigate this internal control deficiency whenever possible and feasible.

View Audit 362680

Finding 571704 (2024-001)

Significant Deficiency 2024

Goddard Riverside Community Center

NY

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will cal...

Program: Continuum of Care Program (ALN 14.267) Federal Agency: U.S. Department of Housing and Urban Development Corrective Action Plan: To address the issue of the indirect rate not being correctly charged to the grants the finance department has purchased a budget software, VENA, which will calculate the indirect rate based on the approved rate in the contracts. The Financial Reporting Manager will ensure the formulas are calculated based on the approved rates, which is a new position in the department. The accounting staff on a quarterly basis will reconcile the calculation on the trial balance to an independent calculation done by the Financial Reporting Manager. Any variances will be adjusted on the ledger and the billing in a timely manner to ensure the rates are correct. Person Responsible: Oona Kossally, Financial Reporting Manager Expected Completion: Ongoing – Reconciliations will begin with the June 30th 2025 year end financials and moving forward will be on at the end of each quarter.

View Audit 362668

Finding 571703 (2024-002)

Material Weakness 2024

National Association of Chronic Disease Directors

GA

Questioned Costs Reporting Cash Management § 200.305 § 200.327 § 200.516

Correction action • Finance team is in the process of implementing a new financial accounting (Grants Management System, Sage) system to ensure that coding for grants are accurately tracked. Internal reports will be built to provide monthly analysis of individual grants. Finance will work with progr...

Correction action • Finance team is in the process of implementing a new financial accounting (Grants Management System, Sage) system to ensure that coding for grants are accurately tracked. Internal reports will be built to provide monthly analysis of individual grants. Finance will work with program staff to ensure timely and accurate budget to actuals review and reconciliations. • Finance will contact Grant Manager responsible for each grant to develop plan of action for returning any overdrawn funds. Responsible Person • Associate Director - Finance Anticipated completion date • September 30, 2025

View Audit 362661 Questioned Costs: $1

Finding 571699 (2024-005)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...

In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571697 (2024-004)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...

Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.

View Audit 362633

Finding 571695 (2024-003)

Material Weakness 2024

Municipality of Añasco

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...

The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.

View Audit 362633

Finding 571682 (2024-001)

Material Weakness 2024

Town of East Hampton

NY

HUD Housing Programs Cash Management Reporting

Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submissio...

Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submission will be filed by May 31st, 2026.

View Audit 362619

Finding 571678 (2024-001)

Material Weakness 2024

Illinois Manufacturing Excellence Center

IL

Allowable Costs / Cost Principles Material Weakness Reporting

Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.

View Audit 362616

Finding 571672 (2024-002)

Material Weakness 2024

Oro Grande School District

CA

Cash Management Reporting Internal Control / Segregation of Duties

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the newprocedure fo...

The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the newprocedure for compliance.

View Audit 362615

Finding 571669 (2024-002)

Significant Deficiency 2024

Lutheran Services in Iowa, Inc.

IA

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.303

Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respo...

Unaccompanied Children Program Assistance Listing No. 93.676 Recommendation: We recommend LSI design controls to ensure an adequate review process is in place for all disbursements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Review all timesheet approvals are completed monthly. Name(s) of the contact person(s) responsible for corrective action: Roni Knief Planned completion date for corrective action plan: Complete and ongoing

View Audit 362611

Finding 571662 (2024-002)

Significant Deficiency 2024

Neighborhood Development Alliance, Inc.

MN

Internal Control / Segregation of Duties

FINDING 2024-002: Controls Over Accounting of Real Estate Subsidiaries - Responsible party for the corrective action – Maria Steffel, Executive Director Recommendation – We recommend that th...

FINDING 2024-002: Controls Over Accounting of Real Estate Subsidiaries - Responsible party for the corrective action – Maria Steffel, Executive Director Recommendation – We recommend that the property management agent enhance its internal controls, policies and procedures to ensure that all accounting activity is accurately and timely recorded. Auditee's comments and response – Management agrees with the finding. Effective October 1, 2024, NeDA moved the management of its real estate subsidiaries to a new property management agent. Planned completion date for corrective action plan: For the year ending June 30, 2025.

View Audit 362610

Finding 571658 (2024-001)

Significant Deficiency 2024

Neighborhood Development Alliance, Inc.

MN

Internal Control / Segregation of Duties

FINDING 2024-001: Lack of Segregation of Duties - Responsible party for the corrective action – Maria Steffel, Executive Director Recommendation – Management, the contract accountant, and the Board of NeDA should remain involved on the financial affairs of NeDA on ...

FINDING 2024-001: Lack of Segregation of Duties - Responsible party for the corrective action – Maria Steffel, Executive Director Recommendation – Management, the contract accountant, and the Board of NeDA should remain involved on the financial affairs of NeDA on a regular basis to provide oversight and independent review functions and mitigate the weakness created by the lack of segregation. Auditee's comments and response – Management, the Board, and its accounting staff will regularly monitor financial reports and activities of NeDA. Planned completion date for corrective action plan: For the year ending June 30, 2025.

View Audit 362610

Finding 571650 (2024-003)

None 2024

Brockwood Community Association 054-11142

NC

Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512

Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida...

Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Action Taken: We agree with Finding 2024-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.

View Audit 362600

Finding 571647 (2024-002)

Significant Deficiency 2024

Santa Maria Community Services, Inc.

OH

Internal Control / Segregation of Duties Reporting Significant Deficiency

Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the m...

Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the minimum. Anticipated Completion: immediately

View Audit 362597

Finding 571646 (2024-001)

None 2024

Santa Maria Community Services, Inc.

OH

Internal Control / Segregation of Duties Reporting

Action taken: Program Staff including the Chief Program Officer, Program Director, and Supervisor will understand and be able to complete and report out on any programmatic reporting relevant to funders requirements. Anticipated Completion: immediately

View Audit 362597

Finding 571642 (2024-003)

Significant Deficiency 2024

Native American Youth and Family Center

OR

Reporting Internal Control / Segregation of Duties

Corrective Action: NAYA experienced disruption due to COVID-19 and organizational growth that had impacts on capacity. New contracts and sources of funding are now being identified and recorded in the accounting system and grants tracker, including programmatic quarterly, semi-annual, and annual rep...

Corrective Action: NAYA experienced disruption due to COVID-19 and organizational growth that had impacts on capacity. New contracts and sources of funding are now being identified and recorded in the accounting system and grants tracker, including programmatic quarterly, semi-annual, and annual reports due. Finance will update the Fiscal Policies and Procedures to include guidelines on Programmatic Reports and Guidelines as well as coordinate with respective departments in meeting the reporting guidelines. Anticipated Completion Date: December 31, 2025

View Audit 362586

Finding 571640 (2024-001)

Material Weakness 2024

Kimball County

NE

Internal Control / Segregation of Duties

Corrective Action Planned: The transit will continue to implement policy when needed to and have the Kimball County Clerk’s Office, Kimball Transit Advisory Board and the Kimball County Commissioners review transactions and expenses to lower the risk. Anticipated Completion Date: June 30, 2025 Respo...

Corrective Action Planned: The transit will continue to implement policy when needed to and have the Kimball County Clerk’s Office, Kimball Transit Advisory Board and the Kimball County Commissioners review transactions and expenses to lower the risk. Anticipated Completion Date: June 30, 2025 Responsible Party: Christy Warner, Transit Administrator

View Audit 362582

Finding 571632 (2024-001)

Significant Deficiency 2024

City of Deer River

MN

Internal Control / Segregation of Duties Reporting Significant Deficiency

Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. T...

Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. The council members should also periodically perform on site inspections of assets and financial records. Action taken: The City is cognizant of the issue and continues to monitor the situation.

View Audit 362556

Finding 571596 (2024-001)

Significant Deficiency 2024

Oakland Community Health Network

MI

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512

CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding...

CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Reporting Deadline for Federal Single Audit Auditor Description of Condition and Effect: The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. As a result, the Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Auditor Recommendation: That the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Corrective Action: Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes. Responsible People: Chief Financial Officer. Anticipated Completion Date: September 30, 2025

View Audit 362525

Finding 571591 (2024-008)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.

View Audit 362508

Finding 571590 (2024-007)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over insp...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that the inspections team can complete the reinspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. We also recommend that the Authority review rules and internal controls in place around record retention for completed inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HCV will complete a comprehensive redesign of its inspection scheduling process in 2025 and provide training to the Inspections Coordinators. Additional reports have been developed to identify past due inspections, and, in addition to the Inspections Manager, the Compliance Team will closely monitor them in addition to ensure any outstanding inspections are cured.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. The Management Team has been required to clear all work backlogs by the end of FY2025

View Audit 362508

Finding 571589 (2024-006)

Significant Deficiency 2024

Housing Authority of the City of Seattle

WA

HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: T...

Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority review the controls in place to ensure that all required recertification documents are completed, signed, and in the tenant's file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: SHA has adopted the updated HUD-9886-A in addition to its own Release of Information. The updated release form does not expire and provides more indefinite Release of Information coverage. An additional data field has been created to track households that opt out of their release.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Preventive actions to identify households that opt out of the adopted indefinite Release of Information will be ongoing as part of the regular compliance and quality management process.

View Audit 362508

Corrective Action Plans

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