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Corrective Action Plans

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Finding 1161791 (2024-001)
Material Weakness 2024
Mha Housing of Eastern North Carolina, Inc.
NC
Eligibility HUD Housing Programs Significant Deficiency
To address the noted deficiencies in tenant file documentation, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed ...
To address the noted deficiencies in tenant file documentation, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed corrections in May and June 2025, transitioned from MRI software to Yardi software as of June 2025, sent Occupancy Specialists to a 2 ½ day Quadel training to review all the basic requirements of HUD in July 2025, and we continue to provide internal training and process orientation to Occupancy Specialists. In addition, we will continue to ensure all Standard Operating Procedures are followed. This oversight will be provided by all supervisors, re-establish the regular reviews of new tenant files outlined in the SOP “OCC-05 Occupancy File Reviews,” and continue internal training for staff as needed.
View Audit 371719
Finding 1161762 (2024-006)
Material Weakness 2024
Comanche County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.
View Audit 371699
Finding 1161761 (2024-001)
Material Weakness 2024
Center on Halsted
IL
Reporting Internal Control / Segregation of Duties
Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in ...
Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Taken: An ongoing process has been put in place to ensure multiple checks and balances are conducted prior to grant submission to identify reporting requirements and responsible parties. This will be facilitated by our Development team with assistance of our outsourced accounting firm, this process was implemented July 1, 2025. ▪ Taken: Stronger supervision of required reporting and deadlines. This will be facilitated by our Chief Development Officer, Nick Roman with our Sikich partners. This control process was implemented July 1, 2025 ▪ Planned: Alignment with our Board approved Financial Policy documentation that includes information on appropriate finance and accounting processes. The review and assessment of our current processes to the Finance Policy will be conducted by our external accounting firm, with a completion of that process occurring by September 30th, 2025.
View Audit 371696
Finding 1161739 (2024-002)
Material Weakness 2024
Hias & Council Migration Service of Philadelphia
PA
Questioned Costs Allowable Costs / Cost Principles Cash Management
The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, ...
The organization acknowledges that unallowable rent costs were claimed and payment received under government grants and contracts resulting in overstating revenues for FY24, and that adjustments were necessary to the financial statements to correct the resulting deficiencies. As indicated, however, this overstating was due to the unique situation that existed as a result of the landlord’s breaking the organization’s lease, suddenly and without notice. Rent costs were claimed for as long as the organization was liable for the rent. After the liability was forgiven by the landlord, rent costs were returned to the funders.
View Audit 371690 Questioned Costs: $1
Finding 1161726 (2024-001)
Material Weakness 2024
Snowflake Unified School District No. 5
AZ
Reporting Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and unde...
Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and understands that the expenditures should have been reported as federal. The LEA will correct this oversight and ensure compliance going forward by implementing the following actions: 1. Grant Identification and Training – Provide annual training for all staff involved in grant management to ensure awareness of federal versus state funding sources and their respective reporting requirements. 2. Internal Controls and Oversight – Require that all new grants be reviewed and approved by the Business Manager prior to set-up in the District’s financial system, to confirm proper federal identification and ALN coding. 3. Quarterly SEFA Reviews – Implement quarterly reconciliations of grant expenditures against SEFA records to ensure completeness and accuracy throughout the fiscal year. 4. Management Review – Conduct higher-level review of SEFA preparation by the Superintendent and Business Manager before submission to auditors.
View Audit 371676
Finding 1161718 (2024-005)
Material Weakness 2024
Union League Boys and Girls Clubs
IL
Cash Management Reporting Significant Deficiency
Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Act...
Supporting Documentation of Expenditures Recommendation: Policies and procedures over monthly vouchers should include preparation and review of the voucher to ensure proper supporting documentation is maintained and available for each expenditure. There is no disagreement with the audit finding. Action planned/taken in response to finding: Outside accounting firm will be ensure proper supporting documentation is maintained and available for each expenditure. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately
View Audit 371657
Finding 1161710 (2024-003)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Procurement, Suspension & Debarment Subrecipient Monitoring Material Weakness
Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been address...
Views of Responsible Officials: Management understands and agrees. Unfortunately, this issue was identified late into FY24 when the FY23 audit was being completed so the issue persisted into FY24. From the corrective action plans taken from the FY23 audit and desk review, this issue has been addressed and resolved in early FY25. MBN currently has an SOP regarding fixed assets that is already implemented. To address these concerns, MBN updated the SOP to include a clear process for equipment disposals, specifically for assets with a fair market value over $10,000, in accordance with Uniform Guidance. This update will ensure that all disposals are properly documented, and appropriate notifications are made to USAGM. We would like to confirm that the equipment disposal forms have already been updated to ensure that all necessary responses are reviewed and accurately completed as part of the notification process for disposals. Furthermore, we have strengthened our tracking, reporting and disposal processes to ensure the final disposition of equipment, including salvage value, is appropriately recorded.
View Audit 371654
Finding 1161709 (2024-002)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Subrecipient Monitoring Material Weakness Reporting
Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.
Views of Responsible Officials: Management agrees and if funding had not stopped, audit fieldwork was originally slated to begin April 1st which would have allowed for timely completion. We fully intend to complete our FY25 audit well before the nine-month deadline.
View Audit 371654
Finding 1161708 (2024-001)
Material Weakness 2024
Middle East Broadcasting Networks, Inc.
VA
Subrecipient Monitoring Material Weakness Reporting § 200.303
Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical ...
Views of Responsible Officials: Management agrees and was fully aware of the situation it found itself in when funding was cut. The Organization was not able to keep enough staff employed during this time to review and correct these errors before the audit fieldwork began. Now that these historical balances have been corrected, the team undergoes a rigorous month-end close process where these issues will be caught and addressed immediately going forward.
View Audit 371654
Finding 1161698 (2024-001)
Material Weakness 2024
Rockefeller Philanthropy Advisors, Inc.
NY
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Audit Finding 2024-001 Reference: Over-allocation of payroll expenditures to grant-funded programs (2 instances out of 40 sampled) ________________________________________ 1. Issue Summary During the audit of allowable payroll costs, two instances of over-allocation to grant-funded programs were ide...
Audit Finding 2024-001 Reference: Over-allocation of payroll expenditures to grant-funded programs (2 instances out of 40 sampled) ________________________________________ 1. Issue Summary During the audit of allowable payroll costs, two instances of over-allocation to grant-funded programs were identified. These occurred early in the fiscal year due to imprecise monthly allocation methods and insufficient review prior to posting. ________________________________________ 2. Root Cause Analysis • Use of a monthly allocation methodology lacking precision. • Insufficient review and approval of payroll allocations before posting. • Lack of real-time substantiation of salary distributions with actual time worked. ________________________________________ 3. Corrective Actions • Already implemented in the second half of the fiscal year, continue using the granular allocation method based on actual pay periods; including ongoing monitoring. • Implement a mandatory review of payroll allocations by project staff with support from SP&F accountants • Require timesheets or effort certifications and manager’s approval for personnel charged to federal awards. • Update internal payroll allocation policies to reflect new methodology and controls. • Conduct training sessions for finance and staff assigned to grants on revised payroll allocation procedures and compliance requirements. ________________________________________ 4. Responsible Parties Sponsored Projects Finance Team: Transaction reviews Finance Director: Oversight and implementation of corrective actions ________________________________________ 5. Timeline Action Item Target Completion Date Allocation Actual Pay Already implemented Review of Allocations Already implemented Timesheet/Policy Development Already implemented Staff Training Completed initial training, additional will be ongoing
View Audit 371643
Finding 1161579 (2024-001)
Material Weakness 2024
Ryder Assisted Care Iii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371457
Finding 1161577 (2024-001)
Material Weakness 2024
Ryder Village Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371456
Finding 1161576 (2024-001)
Material Weakness 2024
Ryder Assisted Care Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371455
Finding 1161574 (2024-001)
Material Weakness 2024
Ryder Assisted Care, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371454
Finding 1161573 (2024-001)
Material Weakness 2024
West Liberty Care Center, INC
OH
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit findin...
Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community is working with HUD to obtain the necessary approvals. Name(s) of the contact person(s) responsible for corrective action: Amber Swords Planned completion date for corrective action plan: December 31, 2025
View Audit 371451
Finding 1161542 (2024-001)
Material Weakness 2024
Pueblo County Colorado
CO
Eligibility Internal Control / Segregation of Duties Special Tests & Provisions
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement wi...
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures to appropriate review and record retention. Names of the contact persons responsible for corrective action: Tanya Gurule Planned completion date for corrective action plan: December 31st, 2025
View Audit 371432
Finding 1161529 (2024-009)
Material Weakness 2024
Libson Regional School District
NH
Questioned Costs School Nutrition Programs Internal Control / Segregation of Duties § 200.303
A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month avera...
A procedure has been created for this and will be implemented and looked at 1/4ly so funds can be spent down during the school year. Immediate steps were taken to do a spenddown plan and the food serviced fund was used for the program to bring down the fund balance to less than the three-month average expenditures.
View Audit 371424 Questioned Costs: $1
Finding 1161497 (2024-001)
Material Weakness 2024
Capital Area Community Action Agency, INC
FL
Subrecipient Monitoring Material Weakness Internal Control / Segregation of Duties
2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under ...
2024-001 Improper Payroll Approvals Criteria: In accordance with the Agency’s written internal controls, for employee timesheets, “Supervisors review and approve subordinate’s time at the end of the pay period”. Condition: For 21 of 40 payroll transactions selected for testing during the year under audit, there was no approval of the employee’s timesheet by a Supervisor. Cause: Control activities relating to payroll timesheet approvals are not functioning properly, and the Agency was unable to provide written supporting documentation of Supervisor approval. Effect: The Agency is not following its documented internal controls relating to payroll timesheet approvals on a consistent basis. Recommendation: We recommend that the Agency adhere to written internal controls and ensure that all employee timesheets are approved at a level higher than the employee themselves. Additionally, we recommend that appropriate documentation of the approvals is retained. Corrective Action Plan: Employees approve their timesheets electronically, and then it moves to the manager for approval. Once approved the HR Manager reviews and makes any necessary corrections. The COO reviews it once corrected and approves the payroll for processing. The HR Manager will continue working with the payroll vendor to see if they could create a special report to use for our audit. We will create a log for the HR Manager and COO to initial to verify they approved the payroll.
View Audit 371414
Finding 1161463 (2024-001)
Material Weakness 2024
The Methodist Home of Kentucky, Inc.
KY
Internal Control / Segregation of Duties
Management has determined that it is more cost effective to continue to engage the auditor to draft the financial statements and related notes.
Management has determined that it is more cost effective to continue to engage the auditor to draft the financial statements and related notes.
View Audit 371378
Finding 1161462 (2024-002)
Material Weakness 2024
The Methodist Home of Kentucky, Inc.
KY
Internal Control / Segregation of Duties Reporting
The Finance Department has created additional month-end and year end review of the adjustments. In addition, The Director of Finance will meet with the Audit Team prior to year-end work for consultation regarding year-end adjustments.
The Finance Department has created additional month-end and year end review of the adjustments. In addition, The Director of Finance will meet with the Audit Team prior to year-end work for consultation regarding year-end adjustments.
View Audit 371378
Finding 1161461 (2024-003)
Material Weakness 2024
The Methodist Home of Kentucky, Inc.
KY
Internal Control / Segregation of Duties
Agency procedure revised and removed the following statement “It is the employee’s responsibility to monitor their vacation to to assure no time is forfeited”.
Agency procedure revised and removed the following statement “It is the employee’s responsibility to monitor their vacation to to assure no time is forfeited”.
View Audit 371378
Finding 1161451 (2024-002)
Material Weakness 2024
Nueces County, Texas
TX
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Management acknowledges that there have been challenges with the preparation of the September 30, 2024 financial statements due mainly to the implementation of a new accounting system in January 2024. Three months’ data was recorded in the legacy software system with nine months in the new system. A...
Management acknowledges that there have been challenges with the preparation of the September 30, 2024 financial statements due mainly to the implementation of a new accounting system in January 2024. Three months’ data was recorded in the legacy software system with nine months in the new system. Additionally, implementation of data from the old system to the new system did not mirror each other due to prior management decisions that were made, and so a software consultant was hired to convert all the newly converted data into the old, legacy format. This created duplicate journal entries that took time to identify and correct. These issues have since been resolved. Closing of future fiscal years should not encounter these same challenges. There were additional challenges with the recording of grants. In fiscal year 2024, management of grants had been mainly decentralized. There was a grants department who was responsible for some grants; a grants position in the County Auditor’s office who was responsible for other grants; and the management of even other grants being outsourced to an outside consultant. The Commissioners Court recognized the issues that this caused, and for fiscal year 2026, the grants department has been disbanded. The function of that department will be centralized with the outside consultant – with management oversight by a county employee. The financial recording will be centralized in the County Auditor’s office by an accountant who will be adequately trained in the accounting for grants. The position is currently being advertised, with a hire date of no later than November 30, 2025 being anticipated.
View Audit 371344
Finding 1161449 (2024-001)
Material Weakness 2024
Arukah Institute of Healing, Inc.
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
The policies and procedures around the Single audit will be reviewed, assigning responsibility, and implementing tracking systems. The CEO, COO, CFO, and Grants Manager will be responsible for overseeing the data collection and submission process internally, keeping track of the audit deadlines to e...
The policies and procedures around the Single audit will be reviewed, assigning responsibility, and implementing tracking systems. The CEO, COO, CFO, and Grants Manager will be responsible for overseeing the data collection and submission process internally, keeping track of the audit deadlines to ensure that all processes are moving forward in a timely fashion. All relevant parties will be trained on the reporting requirements and due dates.
View Audit 371331
Finding 1161437 (2024-006)
Material Weakness 2024
City of Auburn, Maine
ME
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as al...
Management Response/Corrective Action Plan: Additional reports will be run to verify totals before filings of quarterly reports, paying particular attention to end of year and the needed reversal of the prior year payroll accrual. Errors found in reports will be corrected in subsequent records as allowable under Department of Treasury grant reporting guidelines.
View Audit 371295
Finding 1161434 (2024-010)
Material Weakness 2024
City of Auburn, Maine
ME
Eligibility Internal Control / Segregation of Duties
Management Response/Corrective Action Plan: During the audit period, the City was in the process of transitioning to a virtual inspection and project management platform designed to retain inspection reports, photographs, and supporting documentation in a centralized and permanent digital file. This...
Management Response/Corrective Action Plan: During the audit period, the City was in the process of transitioning to a virtual inspection and project management platform designed to retain inspection reports, photographs, and supporting documentation in a centralized and permanent digital file. This system is now in place and used for all HUD activity record keeping assuring records are consistently documented and readily accessible for compliance and monitoring purposes. Following the audit period, the City ultimately discontinued direct administration of housing rehabilitation programs under the CDBG entitlement. As a result, the risk of missing pre-rehabilitation inspection documentation for City-managed activities has been eliminated.
View Audit 371295
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