Corrective Action Plans

Finding 576023 (2023-001)

Material Weakness 2023

GA

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a ti...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Material Weakness in Cash Management Controls Recommendation: We recommend that the City develop and implement formal, documented procedures and internal controls to ensure that federal funds are drawn only when needed and disbursed in a timely manner in accordance with federal cash management requirements. This should include documented monitoring of the timing of drawdowns and corresponding disbursements. Action Taken: The City of Hartwell acknowledges the importance of establishing formal internal controls over federal cash management activities. In response to this finding, the City will develop and implement written policies and procedures specifically addressing the timing of federal drawdowns and subsequent disbursements. These actions are expected to mitigate the risk of future noncompliance and address the material weakness identified. SIGNIFICANT DEFICIENCY None Reported

View Audit 365912

Finding 575948 (2023-001)

Material Weakness 2023

Pittsfield School District

NH

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.430

The District received the findings. We have implemented the requirement for all staff working under federal programs to complete Time & Effort and/or Semi-Annual Certification Documents.

View Audit 365860 Questioned Costs: $1

Finding 575888 (2023-001)

None 2023

Partnership Homes, Inc.

NC

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

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the ...

Partnership Homes, Inc. Greensboro, North Carolina CORRECTIVE ACTION PLAN August 5, 2025 Federal Audit Clearinghouse 1201 East 10th Street Jeffersonville, Indiana 47132 Partnership Homes, Inc. respectfully submits the following Corrective Action Plan for the year ended December 31, 2023. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 Audit period: Year ended December 31, 2023 The finding from the December 31, 2023 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Federal Award Programs Audits Finding No. 2023-001: HOME Investment Partnerships Program , CFDA #14.239 Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Management's Response: We agree with Finding 2023-001 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2022 was submitted to the FAC on August 27, 2024. If you have questions regarding this plan, please call Mike Cooke at (336) 707-5289. Sincerely yours, Mike Cooke Executive Director Partnership Homes, Inc.

View Audit 365850

Finding 575815 (2023-001)

Significant Deficiency 2023

Yeshiva Darkei Emunah

NY

Internal Control / Segregation of Duties Reporting School Nutrition Programs

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the Dece...

Yeshiva Darkei EmunahYeshiva Darkei Emunah respectfully submits the following corrective action plan for the year ended December 31, 2023. Hirsch | Dinter & Co. CPAs: 21 Remsen Avenue, Suite #302, Monsey, New York 10952 Audit Period: January 01, 2023 - December 31, 2023 The finding from the December 31, 2023 schedule of prior audit findings is discussed below. Finding 2023-001: Federal Awards Program Audit U.S. Department of Agriculture Child Nutrition Cluster Programs Deficiency: See Finding 2023-001 Recommendation: The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight. Anticipated Completion Date: 09/30/2026 Actions Taken: The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end December 31, 2025. Mr. Joel Stein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-356-2761. Contact Person Responsible for Corrective Action: Joel Stein, Executive Director

View Audit 365799

Finding 575808 (2023-005)

Significant Deficiency 2023

Fasd United Inc.

DC

Questioned Costs Subrecipient Monitoring Cash Management

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The ...

The Organization is now billing actual costs for supplies as it has done for all other expenditures. Reimbursement request procedures and all accounting functions and segregation practices will be formulated in a written document that will be in place within 120 days of completion of the audit. The Organization accepts and understands that detailed reimbursement policies and procedures should be fully developed and implemented, and actual expenditures should be billed. The Organization believes that the actual cost of supplies allocated to the project exceeded the questioned cost. The Organization will adhere to reimbursement request policies and procedures that will be documented in a written accounting manual. The Organization agrees that the reimbursement request procedures should be performed by employees with properly segregated roles and responsibilities. While the Organization did not have enough staff to segregate all accounting responsibilities, it is continually working to define and monitor segregation policies and procedures and train employees on their duties and responsibilities to ensure that reimbursement requests and all accounting functions are properly separated

View Audit 365796 Questioned Costs: $1

Finding 575806 (2023-003)

Significant Deficiency 2023

Fasd United Inc.

DC

Internal Control / Segregation of Duties

The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreemen...

The Organization will review all personnel records and ensure fully executed employment agreements are in place for all employees within 30 days of completion of the audit. The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreements and subsequent modifications for all employees will be signed by both the employee and an authorizing official and regularly reviewed by the Organization for completeness

View Audit 365796

Finding 575805 (2023-001)

Significant Deficiency 2023

Fasd United Inc.

DC

Internal Control / Segregation of Duties

The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the ...

The Organization is developing a detailed accounting policies and procedures written document with processes for ensuring segregation of employee duties and responsibilities. The document will be completed, approved by the Finance Committee, and fully instituted within 120 days of completion of the audit. The Organization understands and accepts the identification of a lack of written internal controls and full segregation of duties. Accounting policies and procedures will be reviewed, approved by the Finance Committee, and recorded in a written document. The Organization did not have adequate staff to segregate all accounting duties and is continually working to clearly define roles, responsibilities, and control activities. The Organization will regularly review current processes, access rights, and role assignments and train employees involved in accounting functions to adhere to segregation procedures

View Audit 365796

Finding 575777 (2023-004)

Significant Deficiency 2023

Lake Health District

OR

Special Tests & Provisions Subrecipient Monitoring Cash Management § 200.303

Management is aware of deposit requirements and has committed the resources to ensure minimum deposit requirements are met.

View Audit 365747

Finding 575719 (2023-004)

Material Weakness 2023

Iowa City Community School District

IA

Internal Control / Segregation of Duties Material Weakness Reporting

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal...

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal Grant programs who will be responsible for grant related reporting or submissions. Prior to any filings, these will be reviewed by either the CFO or the Controller with the exception of nutritional related grants. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan by December of 2025.

View Audit 365701

Finding 575676 (2023-002)

Material Weakness 2023

Smithville Community Coalition, Inc.

NC

Internal Control / Segregation of Duties

The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.

View Audit 365686

Finding 575675 (2023-001)

Material Weakness 2023

Smithville Community Coalition, Inc.

NC

Internal Control / Segregation of Duties

An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within ...

An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.

View Audit 365686

Finding 575599 (2023-003)

Significant Deficiency 2023

Aids Foundation Houston, Inc.

TX

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303

2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restruct...

2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restructured in August 2024 and the finance staff involved in payroll preparation and review were trained in Allies in Hope’s processes on recording payroll costs to the grants and other funding sources. Responsible Parties: Robert Marchbanks, Chief Financial Officer Date Corrected: August 2024

View Audit 365590 Questioned Costs: $1

Finding 575372 (2023-008)

None 2023

Renville County

MN

Eligibility Internal Control / Segregation of Duties § 200.303

Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsib...

Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, if the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator

View Audit 365408

Finding 575371 (2023-002)

Material Weakness 2023

Renville County

MN

Cash Management Internal Control / Segregation of Duties

Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries ne...

Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necassary for future audits. The Conuty Finance Coordinator plans to remedy this finding in future years. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 4. Planning Compltion Date for CAP: December 31, 2025. 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator

View Audit 365408

Finding 575345 (2023-005)

Material Weakness 2023

Eldred Borough

NY

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303

Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to ...

Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Borough’s Response: Eldred Borough has board oversight and will continue to do so. The Borough employees do cover duties of the other employee when necessary and will continue to do so. Bank Reconciliations will be signed by Council. Pay Requisitions are signed by Council and will continue to do so.

View Audit 365393

Finding 575341 (2023-004)

Material Weakness 2023

Eldred Borough

NY

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...

Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.

View Audit 365393

Finding 575337 (2023-003)

Material Weakness 2023

Eldred Borough

NY

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...

Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.

View Audit 365393

Finding 575322 (2023-002)

Material Weakness 2023

San Juan Housing Authority

TX

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authoriz...

Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authorized to sign checks. Anticipated completion date - Within the next fiscal year.

View Audit 365373

Finding 575321 (2023-001)

Material Weakness 2023

San Juan Housing Authority

TX

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.

View Audit 365373

Finding 575283 (2023-007)

Material Weakness 2023

Standing Rock Sioux Tribe

ND

Internal Control / Segregation of Duties Period of Performance Reporting

Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHE...

Corrective Action Plan: ALN 93.568: The LIHEAP program reports were submitted late and the obligations were reported on the Federal Financial Reports and Carryover/Allotment Report. The LIHEAP carryover/allotment report was late due to staff turnover. Person(s) Responsible: Deanne Bear Catches, LIHEAP Director Estimated Completion Date: December 31, 2025

View Audit 365312

Finding 575276 (2023-005)

Significant Deficiency 2023

Standing Rock Sioux Tribe

ND

Eligibility Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: ALN 93.441 (participant eligibility): The Program was able to locate the missing eligibility documents which were subsequently provided to the auditor. The Program will ensure that such documentation is maintained in participant files in the future. Person(s) Responsible: Alv...

Corrective Action Plan: ALN 93.441 (participant eligibility): The Program was able to locate the missing eligibility documents which were subsequently provided to the auditor. The Program will ensure that such documentation is maintained in participant files in the future. Person(s) Responsible: Alvonne Penola, Treatment Program Director Estimated Completion Date: Effective immediately

View Audit 365312

Finding 575275 (2023-010)

Material Weakness 2023

Standing Rock Sioux Tribe

ND

Subrecipient Monitoring Internal Control / Segregation of Duties

Corrective Action Plan: ALN 93.441: The Tribe’s HR Department will develop and implement policies and procedures requiring that character investigations be performed for all program personnel. In addition, notation of the appropriate independent verification will be clearly notated. ALN 93.575 and 9...

Corrective Action Plan: ALN 93.441: The Tribe’s HR Department will develop and implement policies and procedures requiring that character investigations be performed for all program personnel. In addition, notation of the appropriate independent verification will be clearly notated. ALN 93.575 and 93.596: The Program hired a Training Monitor. The Training Monitor is responsible for scheduling training and ensuring all providers are up to date on training that is required by the CCDF program. The documentation will be kept on file. Person(s) Responsible: Violet Black Cloud, Human Resources Director,Jackie Brownotter, Child Care Assistance Program Director Estimated Completion Date: September 30, 2025, December 31, 2024

View Audit 365312

Finding 575273 (2023-004)

Material Weakness 2023

Standing Rock Sioux Tribe

ND

Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Corrective Action Plan: ALN 93.575 and 93.596 (CPR Certifications): Starting in October 2024 the Program has hired a company to provide CPR training to the staff. This training occurred throughout fiscal year 2024. ALN 93.575 and 93.596 (Provider files): In July 2025, the Program hired a Compliance ...

Corrective Action Plan: ALN 93.575 and 93.596 (CPR Certifications): Starting in October 2024 the Program has hired a company to provide CPR training to the staff. This training occurred throughout fiscal year 2024. ALN 93.575 and 93.596 (Provider files): In July 2025, the Program hired a Compliance Specialist to review provider files for compliance. In addition, the Program hired an employee to assist with the demanding workload. ALN 93.568 (participant files): the identified items of non-compliance was a direct result of program personnel turnover, including the Director. The Director position was vacant for the entire fiscal year. The Program is now fully staffed and working on ensuring that all intake items are clearly documented/retained in the participant files. Person(s) Responsible: Jackie Brownotter, Child Care Assistance Program Director, Deanne Bear Catches, LIHEAP Director Estimated Completion Date: ALN 93.575 and 93.596 (CPR Certifications): October 2024, ALN 93.575 and93.596 (Provider files): Effective immediately ALN 93.568 (participant files): effectively immediately

View Audit 365312

Finding 575141 (2023-001)

Significant Deficiency 2023

Regional School Unit No. 18

ME

Internal Control / Segregation of Duties

Management’s response/corrective action plan: Management takes compliance matters seriously and is committed to ensuring that all applicable regulations, including Davis-Bacon Act requirements, are adhered to. We have conducted a review of our processes and procedures related to prevailing wage rate...

Management’s response/corrective action plan: Management takes compliance matters seriously and is committed to ensuring that all applicable regulations, including Davis-Bacon Act requirements, are adhered to. We have conducted a review of our processes and procedures related to prevailing wage rate compliance. This review has helped us identify areas where improvements can be made to ensure full compliance with these requirements. We have taken the following actions to address the identified compliance issue: 1. Management will proactively include prevailing wage language in any qualifying district construction project bids and contracts. 2. To strengthen our compliance efforts, we have improved monitoring to regularly assess our adherence to prevailing wage rate requirements for projects with federal assistance. This includes periodic reviews of construction projects, and proposed projects, to identify any potential non-compliance issues. Additionally, we will conduct prevailing wage compliance reviews of all certified payrolls as they are received. Management will oversee this monitoring to ensure ongoing compliance.

View Audit 365228

Finding 575014 (2023-004)

Significant Deficiency 2023

New Orleans Career Center

LA

Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Status: In progress. Planned Corrective Action: The New Orleans Career Center will update its financial policies to ensure that employees classified to federal programs receive updated offer letters detailing their compensation. Person(s) Responsible: Claire Jecklin, CEO; Darius Munchak, CFO Estimat...

Status: In progress. Planned Corrective Action: The New Orleans Career Center will update its financial policies to ensure that employees classified to federal programs receive updated offer letters detailing their compensation. Person(s) Responsible: Claire Jecklin, CEO; Darius Munchak, CFO Estimated Completion Date: December 31, 2025

View Audit 365197

Corrective Action Plans

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