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Finding 1156126 (2024-001)
Material Weakness 2024
Oregon Child Development Coalition, Inc.
OR
Reporting Internal Control / Segregation of Duties § 200.303
FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should reevaluate the established organizational controls regarding federal financial reporting to ensure that such policies and proc...
FINDING - FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2024-001 Head Start – Assistance Listing #93.600 Recommendation: The Organization should reevaluate the established organizational controls regarding federal financial reporting to ensure that such policies and procedures are being followed. Explanation of disagreement with audit findings: There is no disagreement with the audit findings. Action taken in response to finding: The finding was recognized by management as an out of the ordinary deficiency of internal controls experienced during a period of financial staff turnover. Action Plan: A written procedure will be developed to ensure that documentation of oversight is performed prior to the certification of federal financial reporting. Training will be provided to staff with oversight responsibilities. Name(s) of the contact people responsible for correction action: Donalda Dodson, Chief Executive Officer Plan completion date for corrective action plan: November 30, 2025
View Audit 368545
Finding 1156122 (2024-003)
Material Weakness 2024
Clay County
MN
Eligibility Material Weakness Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: As part of the recent audit of...
Finding Number: 2024-003 Finding Title: Eligibility - MAXIS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: As part of the recent audit of MAXIS Medical Assistance eligibility determinations, Clay County Social Services recognizes that errors were found in several case files. In response, eligibility workers will receive targeted training on timely and accurate case entry in MAXIS, with particular emphasis on the verification and documentation of citizenship, income, and assets in accordance with OHS policy. The lead worker for this program will conduct random case reviews monthly, in addition to 3 case reviews for each worker around their annual performance evaluation. These case reviews will be reviewed with the worker thoroughly, coaching provided if necessary, and any errors found will be corrected. The supervisor will retain these case reviews and analyze them for patterns and provide team training and guidance as appropriate. For staff with repeated errors, performance management will be enacted in the form of verbal coaching, performance improvement plans, etc. The Health Care Team supervisor will strengthen internal procedures to reinforce documentation and timeliness standards, review results from case reviews on a regular basis, and initiate corrective performance measures when patterns of errors are observed. In addition, annual training on eligibility documentation will also be incorporated into the department's training plan. Anticipated Completion Date: Refresher training for eligibility workers and thorough review of 2024 audit findings both individually and as a group: completed on August 7, 2025 Case reviews by lead worker: Already implemented at the time of this 'writing and ongoing January 2026 and ongoing: Health Care supervisor begins quarterly reviews of audit findings and reports results to department leadership. January 2026 and ongoing: Annual eligibility documentation training incorporated into the department training calendar.
View Audit 368538
Finding 1156121 (2024-002)
Material Weakness 2024
Clay County
MN
Eligibility Significant Deficiency Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services ack...
Finding Number: 2024-002 Finding Title: Eligibility - METS Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Quinn Jaeger, Social Services Director Mikala Wodarek, Social Services Supervisor Corrective Action Planned: Clay County Social Services acknowledges the audit finding that in 2 of the 40 METS Medical Assistance eligibility case files reviewed, required documentation was either missing or not properly recorded. To address this, all eligibility workers will receive refresher training on documentation standards, with a focus on citizenship and income verification requirements. The lead worker for this program will conduct random case reviews monthly, in addition to 3 case reviews for each worker around their annual performance evaluation. These case reviews will be reviewed with the worker thoroughly, coaching provided if necessary, and any errors found will be corrected. The supervisor will retain these case reviews and analyze them for patterns and provide team training and guidance as appropriate. For staff with repeated errors, performance management will be enacted in the form of verbal coaching, performance improvement plans, etc. In addition, annual training on eligibility documentation, specifically around citizenship status, will be added to the Division's training plan. Progress will be tracked through internal audits and summarized for leadership review. These actions are intended to ensure all required documentation is properly obtained, verified, and recorded in METS, thereby strengthening internal controls, reducing the risk of ineligible individuals receiving benefits, and improving future audit compliance. Anticipated Completion Date: Refresher training for eligibility workers and thorough review of 2024 audit findings both individually and as a group: completed on August 7, 2025 Case reviews by lead worker: Already implemented at the time of this writing and ongoing Review and reporting to leadership: Beginning January 1, 2026 and ongoing Annual training incorporated into department plan: Effective December 1, 2025
View Audit 368538
Finding 1156004 (2024-001)
Material Weakness 2024
Delaware Valley Community Health, Inc.
PA
Special Tests & Provisions Eligibility Internal Control / Segregation of Duties
Corrective Action Plan September 26th , 2025 Health Resources and Services Administration Delaware Valley Community Health, Inc. and Delaware Valley Community Support Network Trust respectfully submit the following corrective action plan for the year ended December 31, 2024. CohnReznick LLP 1301 Ave...
Corrective Action Plan September 26th , 2025 Health Resources and Services Administration Delaware Valley Community Health, Inc. and Delaware Valley Community Support Network Trust respectfully submit the following corrective action plan for the year ended December 31, 2024. CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. FINDINGS – FEDERAL AWARDS PROGRAM AUDIT U.S. Department of Health and Human Services, COVID‐19 Health Centers Program Cluster (Assistance Listing Number 93.224/93.527) Finding 2024‐001 – Special Tests and Provisions SIGNIFICANT DEFICIENCY Recommendation We recommend that proper training be given to employees at registration to ensure that the sliding fee discounts are being properly calculated. Supervisors should monitor and review the sliding fee calculations on a periodic basis to ensure compliance with the sliding fee scale. In addition, management should conduct internal audits to ensure the sliding fee is calculated properly. Action Taken Employees received training in January 2025 to ensure the sliding fee discounts are correctly applied. Additionally, DVCH is planning an annual refresher training for staff for the first quarter of 2026. The Patient Account Counselor Team Leader conducts a monthly internal audit, which began in the first quarter of 2025, of sliding fee discount. In September of 2025, the audit was adjusted to collect additional actionable information. The findings from the internal audit are reviewed with staff, the Director of Revenue Cycle Management, and the Director of Operations. The audit samples each site and department to ensure accuracy across the organization. DVCH is exploring the possibility of engineering a change in our electronic practice management system to facilitate and remind the registration and revenue cycle staff to complete the sliding fee calculations when needed. This discovery process began in September 2025. If the Health Resources and Services Administration has questions regarding this plan, please call Ryan Taylor, Chief Financial Officer at 267-240-2578.
View Audit 368479
Finding 1155998 (2024-002)
Material Weakness 2024
Hispanic-American Institute Inc.
NM
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Eligibility
View of Responsible Official: We have undertaken additional training and review of regulations in this area to ensure compliance. Finding resolved timeline: December 1, 2025. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authoriz...
View of Responsible Official: We have undertaken additional training and review of regulations in this area to ensure compliance. Finding resolved timeline: December 1, 2025. Designated of employee position responsible for meeting this deadline: Bruce Young-Candelaria, President and program Authorized Representative
View Audit 368463
Finding 1155995 (2024-001)
Material Weakness 2024
Isles, INC and Subsidiaries
NJ
Cash Management Internal Control / Segregation of Duties
Finding: The Organization erroneously identified certain federal grants as state funded grants on the Schedules. Additionally, certain grant funding was omitted from the Schedules that was identified through the audit that had various federal/state grant requirements applicable to them. Contact Pers...
Finding: The Organization erroneously identified certain federal grants as state funded grants on the Schedules. Additionally, certain grant funding was omitted from the Schedules that was identified through the audit that had various federal/state grant requirements applicable to them. Contact Person Responsible for Corrective Action: Sean Jackson, Chief Executive Officer Corrective Action Planned: Isles operation, service delivery and finance staff are dedicated to ensuring that funding is used appropriately and in accordance with any restrictions set forth by the funder. The following procedures have been refined to ensure all funding sources are reflected accurately going forward. 1. When grant funding is received, the staff person who receives the award notice will request a new revenue code specific to the new grant award from the Finance Department. In order for Finance Department to generate that code, the staff person must provide the following information: a. Funder (either federal, state, county, city, or private entity) b. Grant number c. Amount d. Grant period e. Department f. Initiative code - internal code for specific areas of work g. Revenue code h. Revenue GL Code (4017 – Federal // 4016 – State // 4015 – City etc.) i. Reporting Requirements - Monthly, Quarterly, progress reports, etc. j. Include attachment of actual grant 2. Appropriate finance staff reviews provided contract along with the information outlined in item 1, confirms accuracy of the information, and then creates the appropriate codes in accounting software. 3. Appropriate finance staff creates and reviews the Schedules and Director of Finance reviews report before the Schedules are prepared annually. 4. GN-06 report requested by Finance in advance to closing the books to reconcile funding source to grants each year. Anticipated Completion Date: December 31, 2025.
View Audit 368460
Finding 1155983 (2024-003)
Material Weakness 2024
City of Valley City
ND
Internal Control / Segregation of Duties
Contact Person – Brenda Klein, Finance Director Corrective Action Plan – With our online time entry portal, we have approval steps in place for department head to approve all time entered for payroll. All full-time employees are now using the online portal. Payroll detail registers are reviewed by t...
Contact Person – Brenda Klein, Finance Director Corrective Action Plan – With our online time entry portal, we have approval steps in place for department head to approve all time entered for payroll. All full-time employees are now using the online portal. Payroll detail registers are reviewed by the Finance Director after every payroll to ensure accuracy. Completion Date – January 1, 2025
View Audit 368427
Finding 1155982 (2024-001)
Material Weakness 2024
Borincana Foundation, Inc.
PR
Subrecipient Monitoring Internal Control / Segregation of Duties HUD Housing Programs § 200.328
Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prep...
Federal Program: Community Development Block Grant – Disaster Recovery (CDBG-DR) (ALN 14.228) Condition: Untimely submission of monthly progress reports. Planned Corrective Action: Management acknowledges the finding related to the timeliness of monthly report submissions. Although reports were prepared internally by the required due date, submission to the PRDOH reporting system was delayed pending review and approval of the prior month’s report by PRDOH . To strengthen compliance with reporting requirements, the Organization will implement the following corrective actions: • Internal documentation: Maintain dated copies of all monthly reports prepared by the 5th day following the reporting period to demonstrate timely preparation. • Communication with PRDOH: Retain written communications with PRDOH when reports cannot be submitted due to pending approvals, documenting the cause of delay. • Formal request: Submit a written request to PRDOH seeking clarification of reporting requirements and advocating for a process that permits timely submission regardless of system approval delays. • Monitoring: assign responsibility to the Finance and Compliance Officer to track reporting deadlines and ensure documentation of both preparation and submission efforts. Responsible Official: Thomas P. King Anticipated Completion Date: Ongoing – procedures to be implemented beginning with reports due for October 2025.
View Audit 368421
Finding 1155972 (2024-003)
Material Weakness 2024
Town of Zionsville
IN
Reporting Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.1 § 200.303
Finding 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the find...
Finding 2024-003 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Reporting Contact Person Responsible for Corrective Action: Cindy Poore Contact Phone Number and Email Address: 317-733-2809, cpoore@zionsville-in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Below is the process for submitting required grant reporting. 3. The Director will input the required information 4. Prior to submission of the report, the Director will have the Deputy Director verify the information that has been entered against the supporting documentation. 5. The Deputy Director will let the Director know if it is ok to submit the report. 6. The Director will submit and print a completed submission document that the Deputy Director will verify again. 7. The Deputy Director and Director will both sign and date the completed report. 8. This will be filed for audit purposes. Anticipated Completion Date: This is already taking place. The 2025 filing in April followed this process.
View Audit 368381
Finding 1155966 (2024-002)
Material Weakness 2024
Partners for Justice, Inc.
NY
Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties
Corrective Action Plan: Management will formalize a procurement policy in line with federal guidelines. Anticipated Completion date: 10/31/2025 Responsible Person: Rebecca Solow, Co-Founder and Executive Director
Corrective Action Plan: Management will formalize a procurement policy in line with federal guidelines. Anticipated Completion date: 10/31/2025 Responsible Person: Rebecca Solow, Co-Founder and Executive Director
View Audit 368374
Finding 1155937 (2024-001)
Material Weakness 2024
Midwest Association of Fish and Wildlife Agencies
KS
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting ...
Recommendation: We recommend that the Board of Directors be aware of the internal control deficiencies over financial reporting. And, if possible, implement procedures to ensure that the Organization has the expertise necessary to prevent, detect and correct misstatements and be capable of drafting the financial statements, related footnote disclosures and SEFA in accordance with the modified cash basis of accounting.
View Audit 368361
Finding 1155937 (2024-001)
Material Weakness 2024
Midwest Association of Fish and Wildlife Agencies
KS
Reporting Internal Control / Segregation of Duties
Views of responsible officials and planned corrective actions: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledg...
Views of responsible officials and planned corrective actions: The Association believes it has personnel who possess suitable skill, knowledge, or experience to oversee services the auditor provides in assisting with financial statement presentation which requires a lower level of technical knowledge than the competence required to prepare the financial statements, related footnote disclosures, and SEFA in accordance with the modified cash basis of accounting.
View Audit 368361
Finding 1155930 (2024-001)
Material Weakness 2024
Northwestern Illinois Community Action Agency
IL
Internal Control / Segregation of Duties
To address the issues that resulted in material audit adjustments during FY2024, we will be implementing a new grant and accounting system designed to improve financial accuracy, oversight, and reporting. This system will replace outdated processes that contributed to the inconsistencies identified ...
To address the issues that resulted in material audit adjustments during FY2024, we will be implementing a new grant and accounting system designed to improve financial accuracy, oversight, and reporting. This system will replace outdated processes that contributed to the inconsistencies identified during the audit.
View Audit 368358
Finding 1155896 (2024-001)
Material Weakness 2024
Kansas Association of Conservation Districts
KS
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.319
Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.
Management agrees with the findings and recommendation. The District has updated its policies and procedures during 2025 to ensure they meet the Uniform Guidance Requirements.
View Audit 368295
Finding 1155878 (2024-004)
Material Weakness 2024
Town of Frankton
IN
Internal Control / Segregation of Duties § 200.303
FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Responsible Officials: Concur with...
FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: Timothy Detrick – Clerk-Treasurer Contact Phone Number and Email Address: treasurer@townoffrankton.in.gov Views of Responsible Officials: Concur with the finding Description of Corrective Action Plan: I will learn more about Federal Reporting requirement, so I can report and give correct totals to the correct agencies. Once I have a good understanding, I will then train a clerk and council member so then we have oversight and internal controls over that reporting. Anticipated Completion Date: End of 2025 Date December 31st, 2025
View Audit 368263
Finding 1155872 (2024-004)
Material Weakness 2024
Becker County
MN
Reporting Significant Deficiency Internal Control / Segregation of Duties
2024-004 CONTROLS OVER REPORTING Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Health Pass-T...
2024-004 CONTROLS OVER REPORTING Federal Agency: Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Health Pass-Through Number: 2405MN5ADM and 2405MN5MAP Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended Becker County implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS which includes receiving backup data to ensure the amounts match. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Becker County will implement procedures to ensure there is a second person reviewing these reports before they are submitted to DHS. Name of contact person responsible for corrective action plan: Mary Hendrickson, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025
View Audit 368247
Finding 1155858 (2024-001)
Material Weakness 2024
Career Academy of South Bend, INC
IN
Material Weakness Reporting Internal Control / Segregation of Duties
MATERIAL WEAKNESS Financial Statement Preparation and Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to...
MATERIAL WEAKNESS Financial Statement Preparation and Audit Adjustments Recommendation: We recommend that management review controls related to financial statement preparation review at the end of each period. Financial statement preparation should include a review of reconciliations and balances to ensure that financial statement line items are properly stated and classified. Internally prepared financial statements should also be thoroughly reviewed by members of the board and management outside the finance department on a periodic (monthly or quarterly) basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action Planned/Taken : Management agrees with the finding and has contracted with an outside firm that specializes in SBOA compliance, to assist with developing the required Internal Controls and Processes, with an estimated completion date of December 31, 2025.
View Audit 368242
Finding 1155844 (2024-002)
Material Weakness 2024
City of West Bend Iowa
IA
Reporting Internal Control / Segregation of Duties
Finding 2024-002 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain intern...
Finding 2024-002 AL No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Award Number/Year: 1505-0271 / 2021 Criteria: The Uniform Guidance requires that local entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with laws, regulations, and program compliance requirements. The Uniform Guidance further requires auditors to obtain an understanding of the local entity's internal control over federal programs. To minimize the risk of errors, internal controls should be in place for all program compliance requirements, including the preparation and submission of financial reports, which should be reviewed and approved by a responsible party other than the original preparer before they are submitted to the granting agency. Condition and Context: A sample of one annual P&E report was selected for testing. There was no documentation available to support that the report was reviewed and approved by an individual separate from the preparer prior to submission. This sample was not statistically valid. Cause: The City does not have procedures in place requiring an independent person to review the reports before submission. Effect: Reports could be submitted that contain errors, or reports may not be submitted within the allowed reporting periods. Questioned Costs: None noted. Recommendation: We recommend that an employee other than the preparer review all reports before they are submitted to the Department of Treasury and documentation of the review be retained. Management's Response: The Finance Department will have a staff member initial and review the final report before it is submitted on the Department of Treasury website. This will be corrected right away in September 2025 for future reports being filed. Official Responsible for Ensuring the Corrective Action Plan: Carrie Winklbauer Planned Completion Date for the Corrective Action Plan: September 2025
View Audit 368237
Finding 1155839 (2024-004)
Material Weakness 2024
City of Olathe, Kansas
KS
Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.502 § 200.510
Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review o...
Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review of SEFA reporting. 3) Annual training for Finance and department grant managers on SEFA compliance. 4) Continued use of the grant management team to enhance communication and oversight. Contact Person: Jamie Robichaud, Economy Director Anticipated Completion Date: January 1, 2026
View Audit 368234
Finding 1155834 (2024-001)
Material Weakness 2024
Bay County, Florida
FL
Subrecipient Monitoring Material Weakness Reporting § 200.303
Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion ...
Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail
View Audit 368223
Finding 1155831 (2024-006)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155830 (2024-005)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...
Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155829 (2024-004)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155828 (2024-003)
Material Weakness 2024
Nebraska Association for Developmental Housing
IA
Questioned Costs Special Tests & Provisions Subrecipient Monitoring
Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.
View Audit 368220 Questioned Costs: $1
Finding 1155816 (2024-002)
Material Weakness 2024
West Central Georgia Community Action Council
GA
Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.328 § 200.329 § 200.510
April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #...
April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #2024-001 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED GENERAL (Repeat) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action. Comment #2024-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED LIHEAP FALN 93.568 (Questioned Costs – Undetermined) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action.
View Audit 368208 Questioned Costs: $1
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