Corrective Action Plans

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Corrective Action Plan: The Organization had discovered the issue of one of the tenants of House of Joseph Residence exceeding 30% of the area median income when we assisted him in applying for Medicaid in early 2026, for which he was initially denied due to income. The individual in question was wo...
Corrective Action Plan: The Organization had discovered the issue of one of the tenants of House of Joseph Residence exceeding 30% of the area median income when we assisted him in applying for Medicaid in early 2026, for which he was initially denied due to income. The individual in question was working part-time, and we had him scale back his working hours accordingly so that in the future he would not exceed the threshold of the 30% area median income going forward and eventually qualify for Medicaid. We also emphasized with the tenant the consequences of exceeding the 30% limit as well. Contact Person Responsible for Corrective Action: Eugene Halus (COO), John Bates (Deputy Director, Programs), and Eugene Watson (Program Manager) Anticipated Completion Date of Corrective Action: Completed in early 2026.
Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Housing...
Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Housing Authority of Grant County, 1139 Larson Blvd., Moses Lake, WA 98837, (509) 762-5541, Carol Anderson Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The Housing Authority previously had procedures in place to ensure that life-threatening deficiencies were corrected within 24 hours and that staff conducted re-inspections within 24 hours of notifying property owners of the required repairs. However, following management and operations staff turnover, newly assigned personnel were not adequately trained on the established procedures and documentation requirements. As a result, required re-inspections and supporting documentation were not consistently completed within the prescribed timeframe. Upon identifying the compliance deficiency, the Housing Authority took immediate corrective action by providing training to all applicable staff members regarding Housing Quality Standards (HQS) documentation requirements and the mandatory 24-hour re-inspection timelines for life-threatening deficiencies. The Housing Authority has reinforced these procedures and implemented oversight measures to ensure ongoing compliance with HUD requirements. With respect to non-life-threatening deficiencies, the Housing Authority consistently notified property owners of required repairs and the 30-day correction deadline. However, re-inspections were not consistently conducted within 30 days of owner notification to verify that the deficiencies had been corrected. In many instances, re-inspections occurred after the required deadline had passed. Once this issue was identified, the Housing Authority immediately revised its procedures to ensure that re-inspections are scheduled and completed within 30 days of notifying property owners of required repairs. Staff received additional training on HQS compliance and re-inspection requirements, and management has implemented monitoring procedures to ensure timely follow-up and continued compliance with HUD regulations. Anticipated date to complete the corrective action: 08/01/2026
2025-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensat...
2025-01: Segregation of Duties Name of contact person: Rhonda Gordon, Program Coordinator Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
Name of Auditee: City of Jamestown, New York Name of Audit Firm: Drescher & Malecki, LLP Period Covered by the Audit: December 31, 2025 CAP Prepared by: Ericka Thomas, Comptroller Phone: (716) 483-7585 (B) Current Finding on the Schedule of Findings (1) Audit Finding 2025-002 (a) Comments on the Fin...
Name of Auditee: City of Jamestown, New York Name of Audit Firm: Drescher & Malecki, LLP Period Covered by the Audit: December 31, 2025 CAP Prepared by: Ericka Thomas, Comptroller Phone: (716) 483-7585 (B) Current Finding on the Schedule of Findings (1) Audit Finding 2025-002 (a) Comments on the Finding and Recommendation: The City agrees with the finding. The City also agrees with the recommendation. See below for actions taken. (b) Actions Taken: The City will update amounts and descriptions within the Department of Treasury’s reporting portal to ensure all amounts expended are properly reported. (c) Anticipated Completion Date: Management anticipates this finding will be resolved by December 31, 2026.
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that failed HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in r...
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that failed HQS inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The HQS inspections are outsourced to a third party vendor. HALC will be meeting with the vendor to present the audit findings, and will have better oversight on their work moving forward. Name(s) of the contact person(s) responsible for corrective action: Irma Jimenez, Housing Programs Manager Planned completion date for corrective action plan: Meeting with the vendor will be held in October, with the expectation that performance will be adjusted immediately.
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implement processes to ensure that all proper documentation is being maintained during the rent reasonableness determination process for every tenant. Explanation of disagreement with audit find...
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implement processes to ensure that all proper documentation is being maintained during the rent reasonableness determination process for every tenant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HALC has implemented additional training to the Housing Program Administrators as well as increased auditing of the tenant files in 2026. Name(s) of the contact person(s) responsible for corrective action: Robyn Cole, Deputy Director Planned completion date for corrective action plan: Implemented immediately
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
Housing Choice Voucher Program – Assistance listing No. 14.871 Recommendation: We recommend the Authority implements controls to ensure that required QC inspections are completed timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HALC has begun the process of scheduling the QC inspections for the current fiscal year, and will be completing them prior to December 31, 2026. Name(s) of the contact person(s) responsible for corrective action: Robyn Cole, Deputy Director Planned completion date for corrective action plan: December 31, 2026.
Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha S...
Finding ref number: 2025-001 Finding caption: The Housing Authority did not have adequate internal controls and did not comply with the Housing Quality Standards enforcement requirements of its Housing Voucher Cluster program. Name, address, and telephone of Housing Authority contact person: Sasha Sleiman, Executive Director 1555 Methow St. Wenatchee, WA 98801 (509) 663-7421 Corrective action the auditee plans to take in response to the finding: In order to improve internal controls to ensure compliance with HQS and NSPIRE inspection requirements the Housing Authority will improve the established tracking system for inspections to better manage and track follow-up on HQS deficiency based on time frame follow-up needed. Inspection staff will be more thoroughly trained on increased communication with landlords and tenants, using the tracking system regularly to ensure timely inspections and follow-up, and the updated tracking sheet will be audited on a regular basis and quality control inspections will be conducted by the Deputy Director. The Deputy Director will conduct full inspection audits, not random sampling, of inspections every quarter. Staff has been directed that if an inspection fails they must meet with the Deputy Director to review the conditions of the failed inspection and the correct procedure to remedy the failure. This is due to the number of inspections conducted in FY 2023, 2024 and half of 2025 that failed and did not have adequate enforcement of timelines for remedy as described in the Agency’s Admin Plan. Anticipated date to complete the corrective action: December 2026
Auditor’s Recommendation: It is recommended that the Organization consistently implement and document the review and approval controls established by its policies, including continued Board/Treasurer oversight over expenditures. It is also recommended that the Organization continue use of formal tim...
Auditor’s Recommendation: It is recommended that the Organization consistently implement and document the review and approval controls established by its policies, including continued Board/Treasurer oversight over expenditures. It is also recommended that the Organization continue use of formal timesheets to document and support employee time. Views of Responsible Officials and Planned Corrective Actions: Management acknowledges the finding and agrees with the recommendation. The Organization implemented Board/Treasurer oversight during the middle of 2025 and formal timesheets effective October 27, 2025. Management will continue to maintain documented review and approval controls and utilize formal timesheets to support payroll activity.
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tena...
Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster - Section 8 Housing Choice Vouchers, Mainstream Vouchers, and Emergency Housing Vouchers Programs Federal Assistance Listing Numbers: 14.871 & 14.879 Noncompliance - E. Eligibility - Tenant Files Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance for Eligibility Criteria: Tenant Files. The PHA must do the following: As a condition of admission or continued occupancy, require the tenant and other family member to provide necessary information, documentation, and releases for the PHA to verify income eligibility (24 CFR sections 5.230, 5.609, and 982.516). These files are required to be maintained and available for examination at the time of audit. Condition: Based upon inspection of the Authority’s files and on discussion with management, there were documents that were unavailable for examination at the time of audit. Context: There are approximately nine hundred forty (940) Housing Voucher Cluster units. Of a sample size of twenty two (22) tenant files, the following information was unavailable for examination at the time of audit: • Lead based paint forms were missing in two (2) files • Verification of income were miscalculated in two (2) files Our sample size is statistically valid. Known Questioned Costs: $8,028* * Represents HAP attributable to two (2) tenant files for which the Authority could not demonstrate compliance with eligibility requirements. The questioned costs do not represent amounts determined to be ineligible but rather costs associated with miscalculation for verification of income. Cause: There is a material weakness in internal controls over the compliance for the eligibility type of compliance related to the maintenance of tenant files. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non-compliance with the eligibility type of compliance related to the maintenance of tenant files. Recommendation: We recommend the Authority design and implement internal control procedures that will reasonably assure compliance with the Uniform Guidance and the compliance supplement. Views of responsible officials and planned corrective action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Ann Malfavon, Executive Director, is responsible for implementing this corrective action by December 31, 2026.
CITY OF FRAMINGHAM, MASSACHUSETTS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 The City of Framingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and...
CITY OF FRAMINGHAM, MASSACHUSETTS CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 The City of Framingham, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2025. Audit period: July 1, 2024 – June 30, 2025 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDIT U.S. Department of Education 2025-001 Title I Distribution - Assistance Listing Number 84.010 Recommendation: We recommend procedures be strengthened to document all student removals from the cohort. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Framingham High School (FHS) reviewed its existing internal guidance on student withdrawals and developed a revised Student Withdrawal Prevention/Process & Post-Withdrawal Support Guide. The revised guidance establishes a tiered process for student-initiated and attendance-initiated withdrawals, including student and caregiver outreach, attendance and credit review, barrier identification, re-engagement planning, alternative pathways, and required documentation before a withdrawal is finalized. Based on this finding, FHS will standardize documentation of all withdrawal prevention and removal efforts. Staff will record outreach, meetings, interventions, and re-engagement efforts in the student information management system using the Journal feature and will also enter each case directly into a district-wide tracking form upon withdrawal. These practices will become the standard and will provide a consistent record of efforts made before a student is removed from the cohort. The revised process will be reviewed with appropriate staff during professional development on October 15th, 2026. Name(s) of the contact person(s) responsible for corrective action: Mark Albright, Principal of Framingham High School Planned completion date for corrective action plan: Training on the revised withdrawal and documentation procedures will take place on October 15th, 2026 and be in full effect as of 07/01/2027.
Finding Subject: 2025-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov View of Responsib...
Finding Subject: 2025-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Debbie Bennett-Stearsman Contact Phone Number and Email Address: 812-319-9068 and dbennett-stearsman@warrickcounty.gov View of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: As explained and demonstrated by the County Administrator to the SBOA at the time of the audit, the online reporting system for the U.S. Treasury quarterly reports had malfunctioned. When the County Administrator attempted to enter the correct amounts, the report would be rejected. The only way to get the quarterly reports to be accepted was by adjusting the numbers, resulting in the issues pointed out by the SBOA. As the SBOA is aware, the reports were on a time-sensitive deadline and had to be submitted. The County will follow up with the U.S. Treasury in the event of future problems with the online reporting system. The County Administrator did follow up with the U.S. Treasury in 2025. No response was given. In 2026, the U.S. Treasury provided a webinar stating that if the municipality could not close out or lock awards due to unbalanced figures, then the municipality should leave the project “unlocked.” There was no guidance on reopening previous quarterly reports to correct any mistakes. Therefore, the County Administrator could not correct previous reports. Anticipated Completion Date: September 30, 2026.
Late Submission of Reporting Package and Data Collection Form Corrective Action Plan: Management has established procedures to improve the timeliness of the annual audit and related Federal Audit Clearinghouse submission. The Federal Audit Clearinghouse reporting deadline has been added to the Organ...
Late Submission of Reporting Package and Data Collection Form Corrective Action Plan: Management has established procedures to improve the timeliness of the annual audit and related Federal Audit Clearinghouse submission. The Federal Audit Clearinghouse reporting deadline has been added to the Organization’s annual compliance calendar, and responsibility for monitoring the deadline has been assigned to the Executive Director. Management will actively monitor the progress of the annual audit, timely provide requested information to the auditors, and communicate with the auditors regarding outstanding items that could delay completion of the audit. The Board will provide oversight of the process. These procedures are intended to facilitate completion of the audit and submission of the reporting package and Data Collection Form within the timeframe required by Uniform Guidance. Responsible Party: Executive Director, Board of Directors (oversight) Planned Completion Date: Procedures implemented; corrective action remains ongoing through timely completion and submission of the 2025 audit reporting package and Data Collection Form.
Finding 1236918 (2025-004)
Material Weakness 2025
RANDOM MOMENT STUDY (RMS) EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through A...
RANDOM MOMENT STUDY (RMS) EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2026
Finding 1236916 (2025-003)
Material Weakness 2025
CONTROLS OVER ELIGIBILITY 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 Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota De...
CONTROLS OVER ELIGIBILITY 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 Number and Year: 2505MN5ADM and 2505MN5MAP, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5ADM and 2505MN5MAP Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County increase review over casefiles and ensure that there are performed on a periodic basis throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2026
Management acknowledges that the current process did not result in a documented review for the performance report selected for testing. To strengthen internal controls and ensure compliance with SAFER program requirements, the Village will implement a procedure requiring all grant‑related reports to...
Management acknowledges that the current process did not result in a documented review for the performance report selected for testing. To strengthen internal controls and ensure compliance with SAFER program requirements, the Village will implement a procedure requiring all grant‑related reports to undergo a documented review by someone other than the preparer prior to submission. This review will be recorded outside of FEMAGo and incorporated into our grant management workflow for future reporting periods.
FINDING #2025-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phas...
FINDING #2025-001 SURPLUS CASH Condition: At December 31, 2022 the Entity had surplus cash totaling $9,162, due to Home Funds. Park Ridge Apartments, Phase 3 had surplus cash in the amount of $4,000. Park Ridge Apartments, Phase 4 had surplus cash in the amount of $2,077. Park Ridge Apartments, Phase 5 had surplus cash in the amount of $1,379. Parsk Ridge Apartments, Phase 6 had surplus cash in the amount of $1,706. The Entity paid the surplus cash for Park Ridge Apartments, Phase 3 and Phase 6, leaving a balance of $3,456 at December 31, 2024. There were no payments to surplus cash during the current fiscal year. Recommendation: The management agent should compute an estimate of surplus cash for the fiscal year upon completion of that period. In the event that surplus cash exists at the completion of the fiscal period, the management agent should make an installment payment on the HOME note. Views of Responsible Officials and Planned Corrective Action: The management agent agrees with the finding and the auditor’s recommendations have been adopted. Surplus cash will be calculated upon the completion of an annual fiscal period. If it is concluded that surplus cash exists at the end of the annual fiscal period, an installment payment will be made on the loan.
Finding COVID-19 – 2025-001 Allowable Costs/Cost Principles Information on the federal program: Federal agency: U.S. Department of Homeland Security Pass-through program from: State of New York Division of Homeland Security and Emergency Services Federal Assistance Listing Number: 97.036 COVID-19 Di...
Finding COVID-19 – 2025-001 Allowable Costs/Cost Principles Information on the federal program: Federal agency: U.S. Department of Homeland Security Pass-through program from: State of New York Division of Homeland Security and Emergency Services Federal Assistance Listing Number: 97.036 COVID-19 Disaster Grants – Public Assistance (Presidentially Declared Disasters) Contract/pass-through entity identifying number: 140215 Award period of performance: January 20, 2020 – July 1, 2022 Planned corrective action: COVID-19-eligible pharmacy costs consisted of a high volume of lower-cost items and were identified through a process distinct from other cost categories. Cost data were obtained from NYP’s materials management system, which records purchase orders placed with primary vendors for medications and supplies. NYP submitted for FEMA reimbursement only those medication costs identified as related to the treatment of patients during the COVID-19 pandemic. Pharmacy vendors may adjust purchase orders when medications or supplies are unavailable or available in quantities different from those requested. The internal control process for the pharmacy portion of NYP’s COVID-19 submissions did not verify that purchase orders were fulfilled as recorded, supported by vendor invoices and receipt documentation, and paid before the associated costs were included in reimbursement claims. Going forward, designated Finance and Pharmacy personnel will reconcile purchase orders to vendor invoices, receipt records, and proof of payment before submission; exceptions will be resolved and documented, and management will periodically review the control’s operation to confirm that only eligible, incurred, and paid costs are claimed. Name of responsible officials: Richard Einwechter Vice President, Financial Operations (212) 585-6589 rie9001@nyp.org Gary Sorkin Vice President Insurance and Risk Management (212) 297-5714 gas9063@nyp.org
Finding ref number: 2025-001 Finding caption: The Authority did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of Authority contact person: Monica Lough, Director of Finance 285 Technology Center Way, Suite 202 Wenatchee, WA 9...
Finding ref number: 2025-001 Finding caption: The Authority did not have adequate internal controls and did not comply with federal wage rate requirements. Name, address, and telephone of Authority contact person: Monica Lough, Director of Finance 285 Technology Center Way, Suite 202 Wenatchee, WA 98801 (509) 884-4700 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement). The Port Authority will strengthen its internal controls over compliance with Davis-Bacon and other federal prevailing wage requirements for federally funded construction projects. The Port Authority has hired a Contract Specialist with experience in federal contracting and compliance. This position will provide an internal compliance function for federally funded projects and will assist in ensuring that required documentation is obtained, reviewed, and retained regardless of whether certain project administration responsibilities are delegated to an engineer, architect, construction manager, or other consultant. The Port Authority is also developing written procedures for federal prevailing wage compliance. At a minimum, the procedures will establish the following controls: • Clearly identify responsibility for Davis-Bacon and other applicable federal labor compliance requirements at the beginning of each federally funded project, including responsibilities assigned to consultants and Port Authority staff. • Require timely collection of certified payroll reports from contractors and all applicable subcontractors for each week in which covered work is performed. • Establish a documented process for reviewing certified payroll reports for completeness and compliance with applicable wage determinations and federal requirements. • Maintain a tracking system identifying required certified payroll reports, reports received, reports reviewed, outstanding documentation, and follow-up performed. • Require Port Authority oversight of compliance activities performed by contracted engineers, architects, construction managers, or other consultants rather than relying solely on the consultant’s project files or representations. • Incorporate compliance verification into the payment process so that outstanding certified payroll or other required documentation is identified and addressed before applicable contractor payments are approved. • Maintain prevailing wage and federal compliance documentation in a centralized Port Authority project file that is accessible for grant monitoring and audit purposes. • Provide appropriate training to Port Authority employees responsible for administering or overseeing federally funded projects. For the projects included in the 2025 audit, the Port Authority has subsequently obtained the outstanding prevailing wage documentation. Based on the documentation collected and reviewed, no workers have been identified as having been paid less than the applicable prevailing wage requirements. These corrective measures are intended to ensure that the Port Authority maintains direct oversight and sufficient documentation to demonstrate compliance with federal wage requirements throughout the life of a federally funded project, including when specific compliance functions are delegated to outside consultants. Anticipated date to complete the corrective action: December 31, 2026
Corrective Action Plan Finding 2025-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – May 11, 2025 Summary of Finding: Management did not consistently retai...
Corrective Action Plan Finding 2025-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – May 11, 2025 Summary of Finding: Management did not consistently retain documentation evidencing the performance of internal controls in place to review and approve FEMA expenditures submitted to the FEMA Portal. Corrective Action Plan: Management implemented corrective action as of December 31, 2024 to ensure detail approval of individual transactions was retained, however many of the expenditures were from prior years, as allowed for by FEMA, when documentation was not retained, thus the finding is repeating in 2025. Responsible Party: Wah-Chung Hsu, Chief Financial Officer Completed Date: December 31, 2024
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Commu...
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal...
ELIGIBILITY Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2501MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the County ensure every page is scanned in. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each application is scanned in with every page. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Commu...
CASEFILE REVIEW (PRIOR YEAR 2024-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2025 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025
CLTS Annual Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend the County develop and implement a process to require review and approval of the CLTS annual report prior to the submission of the report to the state to help ensure that the data reported a...
CLTS Annual Reporting Medical Assistance Program – Assistance Listing No. 93.778 Recommendation: We recommend the County develop and implement a process to require review and approval of the CLTS annual report prior to the submission of the report to the state to help ensure that the data reported are accurate, complete and supporting documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Waushara County Human Services' Finance Manager will complete the Annual Reconciliation in tandem with the Children's Long-Term Support Supervisor. Prior to submission, the report will be reviewed by Waushara County's Deputy Director. The Deputy Director will document in writing that the report has been reviewed and approved for submission. Name(s) of the contact person(s) responsible for corrective action: Kim Krueger, Human Services Financial Manager and Jenna Holland, Deputy Director Planned completion date for corrective action plan: 1/1/27.
Condition and Context: The District did not establish controls to identify and monitor applicable federal reporting requirements associated with its federal awards. As a result, the District did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline...
Condition and Context: The District did not establish controls to identify and monitor applicable federal reporting requirements associated with its federal awards. As a result, the District did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Recommendation: The District should establish procedures to identify applicable Federal compliance requirements upon acceptance of Federal awards, monitor cumulative Federal expenditures to determine when a Single Audit is required, assign responsibility for monitoring reporting deadlines, and maintain a compliance calendar to ensure timely submission of all required Federal reports and the Single Audit reporting package. Contact Name: Carrissa Anderson, Business Administrator Corrective Action Planned: The District accepts the recommendation and will improve internal controls over reporting. The District has added this to our annual calendar to ensure proper reporting to the Federal Audit Clearinghouse. Anticipated Completion Date: Immediately.
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