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Corrective Action Plans

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Finding 571386 (2024-001)
Material Weakness 2024
City of Laporte
IN
Internal Control / Segregation of Duties Special Tests & Provisions HUD Housing Programs § 200.303
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary ...
FINDING Section III – Internal Controls - CDBG Contact Person Responsible for Corrective Action: Mary Ann Richards, CDBG Program Manager Contact Phone Number: (219) 362-8260 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Reporting-Financial Summary Report (PR26) The City of La Porte Community Development Block Grant will submit the following report to the Clerk/Treasurer and Director of Community Development and Planning for review and approval prior to submitting to HUD: PR26 Annual Financial Summary. Special Tests and Provisions - Environmental Reviews The City of La Porte Community Development Block Grant will develop a checklist listing forms and correspondence required when completing an environmental review. The Director of Community Development and Planning will review the environmental review file and sign the checklist thereby indicating the environmental review is complete and properly maintained. Special Tests and Provisions – Rehabilitation The City of La Porte Community Development Block Grant will develop a evaluation form for the Director of Community Development and Planning to review to compare the initial site visit, work scope, and certificate of completion is properly maintained. The Community Development Block Grant program manager will initiate the form for review by the Director of Community Development and Planning at the end of the rehab activity per address. Anticipated Completion Date: July 1, 2025
View Audit 362316
Finding 571358 (2024-001)
Significant Deficiency 2024
Franklin County Public Utility District No. 1
WA
Subrecipient Monitoring Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
The District will modify the federal procurement language existing in its current policy in accordance with 2 CFR 200.
View Audit 362298
Finding 571332 (2024-007)
Material Weakness 2024
Morris Colllege
SC
Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571328 (2024-006)
Significant Deficiency 2024
Morris Colllege
SC
Cash Management Internal Control / Segregation of Duties
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
Management will take necessary steps to adopt a cash management policy that meets all the requirements. The College has put a reconciliation process in place to ensure funds are only drawdown after a review and approval of all expenditures has been completed.
View Audit 362285
Finding 571311 (2024-002)
Material Weakness 2024
Cerro Gordo County Emergency Management Agency
IA
Internal Control / Segregation of Duties
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
Response and Corrective Action Planned – We have reviewed procedures and plan to make the necessary changes to improve internal control. We plan to implement these changes as soon as possible.
View Audit 362252
Finding 571307 (2024-001)
Material Weakness 2024
Lyle School District No. 406
WA
Questioned Costs Internal Control / Segregation of Duties Subrecipient Monitoring
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. ...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Lyle School District No. 406 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate controls for ensuring compliance with federal requirements for allowable costs and cost principles and federal wage rate requirements. Name, address, and telephone of District contact person: Susan Carabin, Business Manager PO Box 368 Lyle, WA 98635 (509) 365-2191 Corrective action the auditee plans to take in response to the finding: A new methodology for calculating indirect cost rates has been implemented, including working directly with EGMS staff at the beginning of the fiscal year to document the correct indirect rate per grant (for the 2024-25 fiscal year this was completed in March 2025). The District was previously not aware that OSPI was not modifying the hard coded rate. The District has significantly strengthened its internal controls over expenditures. We've implemented a checklist system for accounts payable, designed to catch errors such as duplicate taxation. Additionally, the District developed a master spreadsheet to reconcile all grant claims monthly, ensuring each claim is reconciled both before and after submission, and upon revenue receipt. Anticipated date to complete the corrective action: March 2025
View Audit 362249 Questioned Costs: $1
Finding 571283 (2024-001)
Material Weakness 2024
Clarke Community School District
IA
Reporting Internal Control / Segregation of Duties
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
Procedures will be put in place to verify all payables and capital assets are properly included in the financial statements.
View Audit 362211
Finding 571248 (2024-001)
Significant Deficiency 2024
Catholic Charities of Shiawassee and Genesee Counties
MI
Questioned Costs Allowable Costs / Cost Principles Significant Deficiency
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the req...
Catholic Charities of Shiawassee and Genesee Counties Single Audit Corrective Action Statement Audit year ending September 30, 2024 Section III – Federal Findings and Questioned Costs Corrective Action Statement 2024-001 Allowability The corporation Board of Directors adopted and implemented the required policies to ensure documentation supporting the allocation of personnel costs to federal and state grant programs be maintained for a minimum of five years. The actual administrative and case management costs charged to the grant were within the allowed budget. To ensure an accurate reflection of the true cost of the program, time studies and allocations will be reexamined at least biannually.
View Audit 362157 Questioned Costs: $1
Finding 571233 (2024-002)
Material Weakness 2024
Great Lakes Energy
MI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: Du...
Finding 2024-002 Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CPFFN0190, 2024 COVID-19 – Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative’s written policy did not address the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Denne’ Smith, Chief Financial Officer Corrective Action Plan: The Cooperative will update its written policy to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: June 30, 2025
View Audit 362115
Finding 571226 (2024-002)
Material Weakness 2024
Andrew Community School District
IA
Internal Control / Segregation of Duties Reporting
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
The District will look into internal controls and look for ways to be efficient as possible with limited amount of staff
View Audit 362101
Finding 571225 (2024-001)
Material Weakness 2024
Nutrition Plus Inc.
KS
Internal Control / Segregation of Duties
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties.
View Audit 362093
Finding 571166 (2024-002)
Material Weakness 2024
Midmichigan Health Services
MI
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted with...
Finding Number: 2024-002 Condition: Internal control procedures were not documented with enough evidence to support reports were being reviewed throughout the year. Additionally, due to entries identified and recorded during the 2024 financial statement audit of the Company, the data submitted within the annual performance report was not accurate. Planned Corrective Action: Since the FY 2024 financial and single audit adjustments were not discovered and completed prior to the UDS submission deadline of 3/31/2025 and there is no mechanism to change UDS values after the deadline we will move the audit engagement earlier in the 2026 year to allow time to correct any UDS issues prior to 3/31/2026 deadline. Contact person responsible for corrective action: William E Collin, CFO Anticipated Completion Date: 3/31/2026
View Audit 362079
Finding 571154 (2024-003)
Material Weakness 2024
Hinds Community College District
MS
Questioned Costs Student Financial Aid Special Tests & Provisions
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District did not properly calculate the total amount disbursed or to be disbursed which lead to incorrect calculation of funds to be returned to Title IV. Additionally, the District did not provide evidence of date of determination used in calculation. b. Corrective Action Plan: The District is an attendance taking institutional and has reviewed its internal controls on how total days in the semester are calculated correctly and timely disbursements are made. The District understands that it should be using the Last Day of Attendance in the calculation of earned aid and made that modification Spring 2025 in collaboration with the U.S. Department of Education and outlined the calculation variables to align with that calculation change. Management has revised its Policy and Procedures accordingly and will submit to the Hinds Board of Trustees for final approval December of 2025. The correction implementation date was June 2025 to be finalized December 2025.
View Audit 362076 Questioned Costs: $1
Finding 571153 (2024-002)
Material Weakness 2024
Hinds Community College District
MS
Student Financial Aid Material Weakness Reporting
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not en...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services .... Jennifer Scott-Gilmore 601-857-3250 The District did not report timely and accurate student status information to the National Student Loan Data System (NSLDS). The District did not ensure internal controls were in place to ensure timely and accurate reporting. b. Corrective Action Planned: The Management has implemented additional organizational and internal controls to ensure students' enrollment statuses are reported timely and accurately. In reviewing the causation of the finding, it was determined that it was a personnel error and as of June 2024, there is a new Registrar for Hinds Community College charged with compliance of this requirement. During the AY2024-25, the Registrar worked within the new student information system (SIS) to generate the required student data on a monthly cycle to be submitted to the National Clearinghouse which is then transmitted to NSLDS. This update in internal controls should satisfy future reviews.
View Audit 362076
Finding 571152 (2024-001)
Significant Deficiency 2024
Hinds Community College District
MS
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education ...
a. Administrator: V.P. Finance/ CFO ....... Victor Parker 601-857-3961 b. Administrator: V.P. Student Services ...... Jennifer Scott-Gilmore 601-857-3250 The District using a Servicer to Deliver Title IV Credit Balances to a card did not provide a URL for the contract to the Department of Education in the Cash Management Contracts Database and disclose the contract on the District's website. b. Corrective Action Planned: The Management has reviewed the District process of delivering Title IV credit balances to students. Management will disclose the third-party contractual agreement to its Servicer as well and provide the URL to the Department of Education via the Cash Management Contracts Database. The anticipated completion date is August 2025.
View Audit 362076
Finding 571145 (2024-001)
Significant Deficiency 2024
Village of Williamsfield
IL
Internal Control / Segregation of Duties
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time s...
Corrective Action Plan Finding Number 2024-001 - Segregation of Duties Management will continue to review the monthly financial reports that the bookkeeper prepares, along with bank statements and bank reconciliations. Before payment, management reviews and approves all invoices and employee time sheets. Name of Contact Person – April Bouchez, Treasurer Anticipated Date of Completion - There is no completion date for this item
View Audit 362061
Finding 571143 (2024-001)
Material Weakness 2024
Johnston-Lee Harnett Community Action, Incorporated
NC
Questioned Costs Procurement, Suspension & Debarment Material Weakness
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will b...
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will be reported by the Head Start Director to the Head Start Advisory Committee along with the source of the issue and any cost associated with the repairs. Reporting will be consistent even if the repair qualifies for reimbursement by the State of North Carolina.
View Audit 362054 Questioned Costs: $1
Finding 571138 (2024-001)
Significant Deficiency 2024
Central Texas Senior Ministry
TX
Cash Management Internal Control / Segregation of Duties § 200.303
Management has established and implemented written procedures to ensure future compliance.
Management has established and implemented written procedures to ensure future compliance.
View Audit 362038
Finding 571136 (2024-001)
Significant Deficiency 2024
Washington County Youth Service Bureau and Boys and Girls Club
VT
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director...
Finding Number: 2024-001 Management’s Response The management of Elevate Youth Services (EYS) acknowledges the importance of having a formal, documented approval process for journal entries—one that is clear both in form and in practice. Context: Historically, the Executive Director and the Director of Finance jointly reviewed internal financial reports. During these reviews, items that appeared inconsistent were examined in detail to ensure proper coding, and adjustments were made as needed. However, documentation of this review process was not consistently maintained. Corrective Action Plan 1. Oversight at the Board Level In mid-FY25, EYS established a Board Finance Committee. One of its top priorities has been to ensure the development of an auditable review process for financial reports and key transactions, including journal entries. The committee began by reviewing FY24 journal entries, conducting an internal audit of randomly selected entries to assess supporting documentation and the appropriateness of coding. No issues were identified during this review. 2. Increased Staffing to Strengthen Internal Controls EYS has expanded its finance team to improve internal controls. The addition of new staff enables greater segregation of duties, allowing for multiple levels of review of journal entries at both the Director of Finance and Executive Director levels. 3. Review and Revision of Fiscal Policies To support the transition from cash basis to accrual basis financial reporting in FY24, financial reporting and review processes were performed, but often on an irregular basis. With the formation of the Board Finance Committee and the expansion of finance staff, EYS is now actively assessing and updating its fiscal policies to better align with the needs of the organization’s financial operations and reporting standards. EYS is committed to strengthening its financial practices and has fully embraced the implementation of a formal, consistent process for the review and approval of journal entries.
View Audit 362034
Finding 571131 (2024-001)
Significant Deficiency 2024
Capitol Grange Senior Citizens Housing Corporation (phase I)
MI
HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency
U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River ...
U.S. Department of Housing and Urban Development Capitol Grange Senior CItizen's Housing Corporation (Phase I) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $153,970 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
View Audit 362022
Finding 571130 (2024-001)
Significant Deficiency 2024
Grange Acres Iii/iv Nonprofit Housing Corporation
MI
HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency
U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 ...
U.S. Department of Housing and Urban Development Grange Acres III/IV Nonprofit respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $171,788 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
View Audit 362021
Finding 571129 (2024-001)
Significant Deficiency 2024
Grange Acres Nonprofit Housing Corporation (phase Ii)
MI
HUD Housing Programs Procurement, Suspension & Debarment Significant Deficiency
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48...
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respecfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Maner Costersan, P.C. 2425 E. Grand River Ave., Suite 1 Lansing, MI 48912 Audit period: July 1, 2023 - June 30, 2024 The finding from the June 30, 2024 schedule of findings and questioned costgs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2024-001 - Significant Deficienc;y in Internal Control of Major Federal Program Compliance: Special Tests and Provisions - Residual Receipts Requirements Recommendation: The Project should deposit $174,928 into the residual receipts account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review annnual audits to identify the required residual reciept funding amounts.
View Audit 362020
Finding 571127 (2024-001)
Material Weakness 2024
Housing Authority of the County of Butler
PA
Questioned Costs HUD Housing Programs Special Tests & Provisions
United States Department of Housing and Urban Development The Housing Authority of the County of Butler respectfully submits the following corrective action plan for the year ended December 31, 2024. Finding 2024-001 - Special Tests and Provisions Statement of Condition: During the testing of new...
United States Department of Housing and Urban Development The Housing Authority of the County of Butler respectfully submits the following corrective action plan for the year ended December 31, 2024. Finding 2024-001 - Special Tests and Provisions Statement of Condition: During the testing of new participants for compliance with HUD's waiting list selection requirements, two waiting lists were not available for review. These lists assist in documenting that the participant was selected from the waiting list in accordance with established policies and procedures. Action taken: The Authority has already taken steps to address the issue by adjusting their policy so that waiting lists are now scanned and saved electronically, which ensures their availability for review at a later time, if necessary.
View Audit 362013 Questioned Costs: $1
Finding 571125 (2024-002)
Significant Deficiency 2024
Stigler Health and Wellness Center, Inc.
OK
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329
Background: The audit identified a need for stronger internal controls to ensure the timely submission of all required grant reports. Corrective Measures Implemented Centralized Tracking System: • A comprehensive, living grant reporting list is now maintained in Microsoft Teams. • The list includes:...
Background: The audit identified a need for stronger internal controls to ensure the timely submission of all required grant reports. Corrective Measures Implemented Centralized Tracking System: • A comprehensive, living grant reporting list is now maintained in Microsoft Teams. • The list includes: o All required grant reports categorized by program o A chronological tab with due dates, responsible staff, and report status Oversight & Monitoring: • The list is reviewed biweekly by the CFO, Grant Accountant, and other designated staff. • Upcoming deadlines are proactively flagged, and submission progress is tracked to ensure compliance. Outcome: This system improves SHWC’s ability to meet federal and state grant reporting deadlines and is subject to continuous review and updating. Anticipated Completion Date: Implemented as of Q1 FY2025 and reviewed on an ongoing basis. Responsible Individuals: CFO, Grant Accountant, and Grant Writer
View Audit 362000
Finding 571110 (2024-002)
Significant Deficiency 2024
City of Marion
SC
Internal Control / Segregation of Duties
The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconcilia...
The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliations, and any journal entries. All accounts payable invoices and reports are reviewed by at least two people.
View Audit 361991
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