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Corrective Action Plans

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Finding 1164606 (2025-006)
Material Weakness 2025
Lincoln-King Adams-Young Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374212 Questioned Costs: $1
Finding 1164577 (2025-001)
Material Weakness 2025
Janus Youth Programs, Inc.
OR
Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions § 200.303
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonab...
Contact person(s) responsible: Tiffany Tucker, Fiscal Director Corrective Action Planned: When placing a new participant in a HUD funded housing program, or upon relocation of an existing participant, Program Management wil l conduct a review of the staff prepared Utility Allowance and Rent Reasonable documentation to confirm calculations have been completed accurately and all supporting documentation is present. Program Management will indicate by signature on the File Checklist that they have confirmed all Utility Allowance and Rent Reasonable documentation is present and accurate. The File Checklist is submitted to the fiscal department prior to first payment for a new participant and upon relocation of an existing participant. Program Management will conduct a retrospective review of all current files to ensure Utilit y Allowance and Rent Reasonable documentation is completed accurately and all supporting documentation is present. Anticipated Completion Date: December 31, 2025
View Audit 374187
Finding 1164573 (2025-002)
Material Weakness 2025
Iron County Hospital District Dba: Iron County Medical Center
IL
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
DEPARTMENT OF AGRICULTURE 2025 – 002 Community Facilities Loans and Grants Recommendation: The Medical Center should work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken...
DEPARTMENT OF AGRICULTURE 2025 – 002 Community Facilities Loans and Grants Recommendation: The Medical Center should work with the USDA to determine what reserve accounts are required, or to the extent they are not required, properly document that understanding in writing with the USDA. Action taken in response to finding: The Medical Center will work with the USDA to agree to the reserve funding requirements in writing or fund the accounts as required. Name of the contact person responsible for corrective action: Brittany Mooney, Chief Financial Officer. Planned completion date for corrective action plan: December 31, 2025
View Audit 374169
Finding 1164561 (2025-002)
Material Weakness 2025
Ginseng Board of Wisconsin, Inc.
WI
HUD Housing Programs Internal Control / Segregation of Duties
This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.
This finding will not completely resolve itself given the cost/benefits basis the Organization continues to base this decision on.
View Audit 374129
Finding 1164553 (2025-001)
Material Weakness 2025
Ginseng Board of Wisconsin, Inc.
WI
Reporting Internal Control / Segregation of Duties
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
This finding will not completely resolve itself given the cost/benefit basis the Organization continues to make.
View Audit 374129
Finding 1164524 (2025-003)
Material Weakness 2025
Amherst H. Wilder Foundation
MN
Significant Deficiency Internal Control / Segregation of Duties
Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was stan...
Recommendation: CLA recommends training employees to review the sliding fee scale carefully to ensure the appropriate fee is charged. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: Application process was standardized across CMHW, with an added layer of reviewal by the financial manager before billing manager enters sliding fee into Carelogic. Training was provided for staff involved. Name(s) of the contact person(s) responsible for corrective action: Ben Jewett, Senior Financial Manager Planned completion date for corrective action plan: 10/13/2025 If the Cognizant or Oversight Agency has questions regarding this plan, please call Dawn Mueller at 651-280-2419.
View Audit 374094
Finding 1164523 (2025-002)
Material Weakness 2025
Amherst H. Wilder Foundation
MN
Material Weakness Internal Control / Segregation of Duties
Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness ...
Recommendation: CLA recommends that a policy is put in place to document the rent reasonableness procedures as well as documented review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the finding: The Rent Reasonableness Policy was updated in July 2025 to clearly require that verification be completed and documented before any rent payment. Each unit must now be compared to at least two similar unassisted units using reliable public sources, with supporting evidence uploaded to the participant’s electronic file. A comprehensive review of all ROOF Project files for placements made after July 1, 2023, has been completed, and all missing documentation has been corrected. Staff received refresher training in August 2025, and all housing specialists are required to complete a HUD Exchange training on rent reasonableness standards by November 2025. Name(s) of the contact person(s) responsible for corrective action: Jacqueline Jones, Director Family Supportive Housing Planned completion date for corrective action plan: July 2025
View Audit 374094
Finding 1164507 (2025-005)
Material Weakness 2025
Mechanicville City School District
NY
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
The District will ensure all data is reviewed and double checked by the Treasurer, Business Manager, or Superintendent. Implementation Date: 6/30/26 Responsibility: Taryn Breen, Business Manager, Treasurer - TBD, G. Mike Apostol, Superintendent
The District will ensure all data is reviewed and double checked by the Treasurer, Business Manager, or Superintendent. Implementation Date: 6/30/26 Responsibility: Taryn Breen, Business Manager, Treasurer - TBD, G. Mike Apostol, Superintendent
View Audit 374076
Finding 1164456 (2025-001)
Material Weakness 2025
Egyptian Community Unit School District No. 5
IL
Internal Control / Segregation of Duties
Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The ...
Finding Type: Significant Deficiency - Special Education Cluster. Name of Contact Person: Brad Misner, Superintendent. Recommendation: We recommend that the Superintendent or Grants Coordinator review the report before it is submitted to ensure that the information is being accurately reported. The review should be documented and maintained. Corrective Action: We will review the report before it is submitted to the Illinois State Board of Education to ensure accuracy. We will document our review and maintain documentation. Proposed Completion Date: Immediately.
View Audit 373974
Finding 1164453 (2025-001)
Material Weakness 2025
Independent School District No. 882
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency
SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and pro...
SUSPENSION AND DEBARMENT CORRECTIVE ACTION PLAN (CAP) Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: The District will continue to evaluate their policies and procedures and retain documentation of their review. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Tina Burkholder, Director of Business Services Planned Completion Date for CAP: June 30, 2026
View Audit 373970
Finding 1164439 (2025-002)
Material Weakness 2025
The Community Council of Nashua, Nh, Inc. D/b/a Greater Nashua Mental Health
NH
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Management will implement a month-end close checklist or process to track when reconciliations are prepared and reviewed to aid in accurate and timely financial reporting. Responsible party: Pamela Wilson, Chief Financial Officer; (603) 889-6147 x 1533 Anticipated completion date: June 30, 2026
Management will implement a month-end close checklist or process to track when reconciliations are prepared and reviewed to aid in accurate and timely financial reporting. Responsible party: Pamela Wilson, Chief Financial Officer; (603) 889-6147 x 1533 Anticipated completion date: June 30, 2026
View Audit 373908
Finding 1164436 (2025-001)
Material Weakness 2025
Three Oaks Public School Academy
MI
Subrecipient Monitoring School Nutrition Programs Significant Deficiency
THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Y...
THREE OAKS PUBLIC SCHOOL ACADEMY CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Three Oaks Public School Academy respectfully submits the following corrective action plan for the year ended June 30, 2025. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period Year ended June 30, 2025 Academy Contact Person: Robert Holst, Finance Director Finding 2025-001 – Significant deficiency Recommendation: The Academy should consistently utilize a point-of-sale system to track and claim the number of meals served. The Academy should also maintain documented reviewed records on the meal counts. Action to be Taken: The Academy concurs with the facts of this finding and has implemented procedures to prevent this in the future.
View Audit 373884
Finding 1164431 (2025-002)
Material Weakness 2025
Clinton Ecumenical North INC
IA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...
Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.
View Audit 373871
Finding 1164429 (2025-002)
Material Weakness 2025
Clinton Ecumenical Housing INC
IA
HUD Housing Programs Internal Control / Segregation of Duties Special Tests & Provisions
Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the audi...
Tenant files have not regularly been reviewed for QC. Management will immediately set up regular reviewing of random files to be sure files are processed correctly and rents are being calculated according to HUD guidelines. Management agrees with the finding and takes the recommendations of the auditor to correct it.
View Audit 373870
Finding 1164386 (2025-001)
Material Weakness 2025
The Children's Community Programs of Connecticut, Inc.
CT
Questioned Costs Significant Deficiency Matching / Level of Effort / Earmarking
Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and t...
Payroll Duplicate Recommendation: CLA recommends the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: Management has implemented a plan for the employee to return the funds and is working with the grantor to return the funds. Name of the contact person responsible for corrective action: Cynthia Fox Planned completion date for corrective action plan: December 31, 2025 If the United States Department of Health and Human Services has questions regarding this plan, please call Cynthia Fox at 203-786-6403 Ext. 180.
View Audit 373819 Questioned Costs: $1
Finding 1164384 (2025-001)
Material Weakness 2025
Magnolia Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 13, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373814
Finding 1164382 (2025-002)
Material Weakness 2025
Joshua Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of ...
2025-002 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Tenant Security Deposit account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: No
View Audit 373811
Finding 1164381 (2025-001)
Material Weakness 2025
Joshua Tree Apartments
CA
Subrecipient Monitoring Internal Control / Segregation of Duties
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: ...
2025-001 Reportable Condition — Internal Control: Condition: The Project did not properly prepare the bank reconciliation. Action taken: Operating account bank reconciliation has been properly reconciled. Contact person: Fred Goodspeed Completion date: November 10, 2025 Explanation of Disagreement: Not applicable Repeat finding: N
View Audit 373811
Finding 1164341 (2025-002)
Material Weakness 2025
United Way of the Battle Creek and Kalamazoo Region
MI
Allowable Costs / Cost Principles Reporting Significant Deficiency
This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant e...
This was a finding last year. Audit findings were issued in December 2024. There was not time to implement a review process for 2025. Management has agreed upon and developed a review process. Management will implement a formal process requiring an independent review of all federal quarterly grant expenditure reports before submission. The designated reviewer will be a senior staff member or an individual independent of the preparation and approval process. This person will have sufficient expertise in grant management and financial reporting. The reviewer will carefully verify the accuracy of the data, confirm that all expenditures are correctly categorized, ensure compliance with grant terms, and validate calculations.
View Audit 373783
Finding 1164338 (2025-002)
Material Weakness 2025
Edwardsburg Public Schools
MI
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal ...
Auditor Description of Condition and Effect. The District was unable to provide documentation to support its consideration of suspension and debarment requirements for all vendors selected for testing. As a result of this condition, the District was exposed to the risk that disbursements of federal awards would be made to vendors suspended or debarred by the federal government and subject to disallowance by the grantor. Auditor Recommendation. We recommend that the District verify that any of their vendors with $25,000 spent with federal funds were not suspended or debarred, and that documentation of these procedures be retained. Corrective Action. The District will review vendors over $25,000 spent with federal funds to ensure that they are not suspended or debarred and retain documented support for the procedures performed. Responsible Person. Gail Enders, Finance Director Anticipated Completion Date. June 30, 2025
View Audit 373782
Finding 1164333 (2025-004)
Material Weakness 2025
North Branch Public School
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties School Nutrition Programs
SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We rec...
SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Award Period: Year Ended June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District implement additional procedures to ensure suspension and debarment documentation is retained. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to the Finding: The District will continue to evaluate their policies and procedures and retain documentation of their review. Official Responsible for Ensuring CAP: Todd Tetzlaff, Director of Finance and Human Resources. Planned Completion Date for CAP: June 30, 2026.
View Audit 373780
Finding 1164329 (2025-002)
Material Weakness 2025
Area Housing Commission
FL
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Hende...
Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Henderson, Deputy Director, Arnesha Nuniss and Abe Singh, Ex. Dir. Who is waiting for his eloccs access Anticipated Completion Date: September 10, 2025.
View Audit 373767
Finding 1164328 (2025-001)
Material Weakness 2025
Area Housing Commission
FL
Internal Control / Segregation of Duties
Finding 2025-001- Internal Control Over Maintenance lnventorvy Allowable Costs)-ALN 14.850 Public and Indian Housing - Subsidy - Noncompliance & Significant Deflclency Corrective Action Plan: Area Housing Commlssion hired a full-time lnventory Clerk and wlll be assisted by Andrew Dale, Modernization...
Finding 2025-001- Internal Control Over Maintenance lnventorvy Allowable Costs)-ALN 14.850 Public and Indian Housing - Subsidy - Noncompliance & Significant Deflclency Corrective Action Plan: Area Housing Commlssion hired a full-time lnventory Clerk and wlll be assisted by Andrew Dale, Modernization Coordinator and Abe Singh, Ex. Dir., address the Maintenance lnvntory. Person Responsible: Shavon Harris, lnventory Clerk, Andrew Dale, Modemlxatlon Coordinator, and Abe Sing, Ex. Dir. Anticipated Completion Date: Work In progress completion date April 30, 2026.
View Audit 373767
Finding 1164319 (2025-002)
Material Weakness 2025
Pine River-Backus Public Schools Independent School District No. 2174
MN
Internal Control / Segregation of Duties Reporting School Nutrition Programs
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award...
Federal Agency: U.S. Department of Agriculture Federal Program Name: Child Nutrition Cluster Assistance Listing Number: 10.553 and 10.555 Federal Award Identification Number and Year: 212MN061N1199 - 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2174-000 Award Period: July 1, 2024 - June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend the District review and approve the CLiCS meals counts reports timely and before they are submitted. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will ensure that all CLiCS submissions are reviewed and approved before submission. Name of the Contact Person Responsible for Corrective Action Plan: Jolene Bengtson, Business Manager Planned Completion Date for Corrective Action Plan: June 30, 2026
View Audit 373743
Finding 1164271 (2025-004)
Material Weakness 2025
Isd #2149 Minnewaska Public Schools
MN
Procurement, Suspension & Debarment Internal Control / Segregation of Duties
Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.582, and 10.555 Federal Award Identification Number and Year: 1-2149-000, 2025 Pass-Through Agency: Minnesota Department of Education P...
Suspension and Debarment Federal agency: U.S. Department of Agriculture Federal program Title: Child Nutrition Cluster Federal Assistance Listing Number: 10.553, 10.582, and 10.555 Federal Award Identification Number and Year: 1-2149-000, 2025 Pass-Through Agency: Minnesota Department of Education Pass-Through Number(s): 1-2149-000 Award Period: June 30, 2025 Type of Finding: Material Weakness in Internal Control Over Compliance Recommendation: We recommend the District design controls to ensure an adequate review process is in place to review potential contractors to determine they are not suspended or debarred. Views of Responsible Officials: There is no disagreement with the audit finding. Action Taken in Response to Finding: The District will continue to work at ensuring there is a second person to review applications. Name of the Contact Person Responsible for Corrective Action Plan: Drew Olsonawski, Director of Business Services Planned Completion Date for Corrective Action Plan: June 30, 2026
View Audit 373624
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