Corrective Action Plans

Finding 576209 (2024-005)

Material Weakness 2024

Resilience: Advocates for Ending Violence

MI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Sep...

Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. These policies will be reviewed and updated annually. Managers will be required to familiarize themselves with financial policies annually. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.

View Audit 366127

Finding 576182 (2024-003)

Material Weakness 2024

City of Scott City, Missouri

MO

Allowable Costs / Cost Principles Material Weakness Reporting

Management’s Response: The City understands the identified reconciliation concerns and continues to provide training with the City’s financial accounting system. Training to all personnel involved will continue to be provided. Reconciliation of bank balances will be improved and performed timely. ...

Management’s Response: The City understands the identified reconciliation concerns and continues to provide training with the City’s financial accounting system. Training to all personnel involved will continue to be provided. Reconciliation of bank balances will be improved and performed timely. Management’s Response: The City continues to make improvements with their reconciliation and reporting of payroll and all payroll related liability accounts. The City has continued communications with the financial accounting software provider to better understand the payable voucher process and the appropriate reconciliation procedures necessary with the financial accounting software. Training to all personnel involved will continue to be provided.

View Audit 366093

Finding 576175 (2024-003)

Significant Deficiency 2024

Moses Lake School District No. 161

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action ...

Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges this finding and has taken steps to address all time-and-effort documentation issues. New procedures are now in place, including formal time-and-effort tracking using the appropriate method—semiannual or monthly—based on program guidelines and funding structure. The District has also implemented a policy that requires all journal entries to include supporting documentation. Each journal entry is reviewed and approved by multiple staff, including Business Office staff and program directors, before posting. These safeguards will ensure accountability, prevent future exceptions, and maintain public trust. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576168 (2024-002)

Material Weakness 2024

Moses Lake School District No. 161

WA

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corr...

Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. In response, the District has established a regularly updated list of private schools within our boundaries. We will be proactively reaching out to these schools each year to determine interest and eligibility for Title I services, and are documenting all correspondence. In addition, we have strengthened time-and-effort documentation procedures as described in 2024-001. Our new internal controls include multilayered reviews and program director oversight to ensure timely, complete compliance. The District is committed to equity in services and transparency in all federal programming. Anticipated date to complete the corrective action: August 31, 2025

View Audit 366085 Questioned Costs: $1

Finding 576167 (2024-001)

Significant Deficiency 2024

Wtia Workforce Institute

WA

Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in p...

Apprenti agrees with the finding and acknowledges the importance of maintaining a full audit trail for all disbursement approvals. Apprenti adhered to its internal controls over compliance with allowable costs in accordance with 2 CFR Part 200 for all nonpayroll expenditures and had no findings in prior Single Audits. However, due to a financial system migration, the audit trail documenting approval workflows for certain transactions was lost and could not be recovered or reconstructed. To prevent similar issues in the future and reinforce compliance, Apprenti has implemented the following corrective action: System Audit Trail Safeguards: Post‐migration, Apprenti implemented robust data retention protocols across both primary and backup financial systems to ensure that all approval workflows are securely preserved and transferable in the event of future system changes or migrations.

View Audit 366081

Finding 576131 (2024-005)

Material Weakness 2024

Cicoa Aging & In-Home Solutions

IN

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

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes p...

Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes place. All reporting requirements and due dates are currently being submitted timely.

View Audit 366050

Finding 576120 (2024-004)

Material Weakness 2024

Cicoa Aging & In-Home Solutions

IN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within...

The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.

View Audit 366050

Finding 576118 (2024-001)

Material Weakness 2024

Harvard Townhouse, Inc.

NE

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...

Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.

View Audit 366034

Finding 576112 (2024-003)

Material Weakness 2024

Gooding Senior Housing Association INC

ID

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...

Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025

View Audit 366031

Finding 576109 (2024-001)

Significant Deficiency 2024

Cote Brilliante Presbyterian Church Housing Corporation

MO

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.403

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be ...

The Project acknowledges the finding regarding the interproject payable. Management has developed the following corrective action plan: Repayment of Payable - The outstanding payable balance ot the related HUD project will be repaid in full by September 30, 2025. Documentation of repayment will be maintained and made available for audit verification. Elimination of Interproject Borrowing - Effective immediately, the Project has ceased the practice of borrowing funds from other HUD-assisted projects. Future interproject transactions will not be initiated unless expressly authorized by HUD. Polidy Development and Implementation - The Project will adopt a written policy governing cash management and interproject transactions by September 30, 2025. The policy will prohibit interproject loans without HUD approval and establish procedures for timely monitoring of accounts payable. Training and Oversight - Project staff responsible for financial reporting will receive training on HUD requirements and Uniform Guidance within 120 days. In addition, management will review monthly financial reports to ensure no interproject balances exist.

View Audit 366023 Questioned Costs: $1

Finding 576108 (2024-003)

Material Weakness 2024

City of Portage

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of ...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new process of tracking grants for the City has been implemented; however, it should be noted that the previous Clerk-Treasurer prepared and submitted the report 2022. The report for 2024 was submitted in a timely fashion as required based on the fund activity in 2024. The report due and submitted in April 2025 was done similarly. Future reporting activities will not be necessary for this grant as it was completed in 2024. Anticipated Completion Date: New process will be completed prior to the preparation of the Annual Financial Report that will be submitted by March 1st of 2026 for all active federal awards.

View Audit 366013

Finding 576093 (2024-002)

Material Weakness 2024

City of Columbus

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Finance team has added an additional member in 2025 to oversee compliance around grants as well as apply to new grant opportunities. A duty of this position will be to review grant expenditures for compliance, including Suspension and Debarment review requirements on federal funding. Furthermore, this position will develop a specific training program to all departments who receive federal funds (including and especially CCU) as well as train and follow up for competency. The departments will be responsible for first line of review prior to commitment of federal grant expenditures. Should our Grant Writer/Administrator find any failures to perform this review appropriately, additional training and follow up will occur immediately with the department. Evidence of compliance for all expenditures requiring a review for Suspension and Debarment will be stored with the grant paperwork kept centrally in the Finance Dept. Anticipated Completion Date: The anticipated completion date for the review process, the training, and deployment should be complete by the end of October 2025.

View Audit 365997

Finding 576092 (2024-001)

Material Weakness 2024

City of Columbus

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials...

FINDING 2024-001 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Finance team has added an additional member in 2025 to oversee compliance around grants as well as apply to new grant opportunities. A duty of this position will be to review grant expenditures for compliance, including Suspension and Debarment review requirements on federal funding. Furthermore, this position will develop a specific training program to all departments who receive federal funds as well as train and follow up for competency. The departments will be responsible for first line of review prior to commitment of federal grant expenditures. Should our Grant Writer/Administrator find any failures to perform this review appropriately, additional training and follow up will occur immediately with the department. Evidence of compliance for all expenditures requiring a review for Suspension and Debarment will be stored with the grant paperwork kept centrally in the Finance Dept. Anticipated Completion Date: The anticipated completion date for the review process, the training, and deployment should be complete by the end of October 2025.

View Audit 365997

Finding 576089 (2024-002)

Material Weakness 2024

City of Lewes, Delaware

DE

Subrecipient Monitoring Material Weakness Reporting

Type of Finding: Material Weakness; Compliance Requirement: Reporting Finding Summary: The totals submitted on the SLFRF Compliance P&E Annual Report did not match the expenditures incurred by the City. The City passed through funds to three subrecipients during the year to be used for preapproved p...

Type of Finding: Material Weakness; Compliance Requirement: Reporting Finding Summary: The totals submitted on the SLFRF Compliance P&E Annual Report did not match the expenditures incurred by the City. The City passed through funds to three subrecipients during the year to be used for preapproved projects allowed under the award. The City reported funds expended by the subrecipients to date, rather than the funds incurred by the City. Responsible Individuals: Ellen Lorraine McCabe, City Manager Corrective Action Plan: The City has had significant turnover in management positions over the past few years. This was also the first year a single audit was required. New procedures will be implemented to controls surrounding federal programs to ensure accurate reporting. The City inquired about amending the report directly with the Treasury Department and is not required to resubmit the report. No further action is necessary. Anticipated Completion Date: August 29, 2025

View Audit 365992

Finding 576087 (2024-012)

Material Weakness 2024

City of Shreveport

LA

Reporting Subrecipient Monitoring Period of Performance § 200.1 § 200.303

Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on...

Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on what amounts were obligated ARP funds. This strengthens the controls over the report submission process to ensure the reported amounts are accurate and reconciled properly. Person Responsible: Sheila Faour, CFO Anticipated Completion Date: Immediately

View Audit 365989

Finding 576082 (2024-004)

Significant Deficiency 2024

Kanabec County

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

DOCUMENTATION OF SUSPENSION AND DEBARMENT Recommendation: It is recommended the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit find...

DOCUMENTATION OF SUSPENSION AND DEBARMENT Recommendation: It is recommended the County retain documentation related to the applicable federal requirements to ensure compliance with said federal requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will retain documentation related to applicable federal requirements. Name of the contact person responsible for corrective action plan: Denise Snyder, Auditor-Treasurer Planned completion date for corrective action plan: December 31, 2025

View Audit 365980

Finding 576074 (2024-006)

Material Weakness 2024

Along the Way

PA

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties

It is recommended that the organization implement a standardized process for documenting the approval of performance reports. This process should include clear guidelines and training for staff to ensure that all reports are reviewed and approved by the designated authority before submission. Additi...

It is recommended that the organization implement a standardized process for documenting the approval of performance reports. This process should include clear guidelines and training for staff to ensure that all reports are reviewed and approved by the designated authority before submission. Additionally, regular audits should be conducted to verify compliance with the documentation requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Organization is implementing a formalized procedure for the preparation, review, and approval of all performance reports. This will include clear documentation of the review process, designation of responsible approvers, and timelines to ensure timely submission. Name(s) of the contact person(s) responsible for corrective action: Kristina Valdez, Chief Executive Officer Planned completion date for corrective action plan: Planned completion date is June 30, 2025. If the oversight agency has questions regarding this plan, please contact Kristina Valdez, Chief Executive Officer at 484-306-3374.

View Audit 365974

Finding 576071 (2024-003)

Material Weakness 2024

Along the Way

PA

Material Weakness Internal Control / Segregation of Duties

We recommend the Organization implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation...

We recommend the Organization implement controls that require employees to document their time and effort spent on various activities. Time and effort certifications should be regularly reviewed and approved by appropriate personnel to ensure accuracy and completeness of personnel cost documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: During FY 2025 the Organization implemented Clockify, a third-party time reporting system, to track employee hours and to certify personnel costs in accordance with Uniform Guidance. Additionally, a third-party Human Resources consultant was engaged to oversee timesheet management and approval. Prior to this, management utilized a project management platform which offered general oversight for time reporting; however we recognize that it did not meet the federal time certification requirements. Name(s) of the contact person(s) responsible for corrective action: Kristina Valdez, Chief Executive Officer Planned completion date for corrective action plan: Planned completion date is June 30, 2025.

View Audit 365974

Finding 576063 (2024-002)

Material Weakness 2024

Wayne Township

IN

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

FINDING 2024-002 Medical Assistance Program Reporting Finding Subject: Medical Assistance Program Reporting- Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number and Email Address: 317-418-7855, jeb.bardon@...

FINDING 2024-002 Medical Assistance Program Reporting Finding Subject: Medical Assistance Program Reporting- Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Jeb Bardon Contact Phone Number and Email Address: 317-418-7855, jeb.bardon@waynetwp.org Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: The Federal Cost report beginning 2022 will be done by a new firm. The firm is Blue & Co. They are a well-established CPA. The information that is supplied to the CPA firm will be maintained by Wayne Township and will be put in the finished cost report. This is for the financial and other metrics that are needed for the report. The cost report will be reviewed for accuracy by the Township Office. The Ambulance payment adjustment is received about two- and one-half years in arrears. This comment would be repeated until we receive the funds for ambulance activity completed in 2023, which will occur in 2026. The payments received by the Medicaid program will be reviewed by the Township Accounting Specialist. After the person agrees it is then entered into the accounting software and coded to the proper account. Before the Cost report is signed and submitted it will be reviewed by the Township and will ask questions as needed. Anticipated Completion Date: 12/31/25

View Audit 365959

Finding 576054 (2024-002)

Significant Deficiency 2024

Public Defender Association

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant deficiency in internal controls over financial reporting of leases in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action ...

Significant deficiency in internal controls over financial reporting of leases in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: Review lease terms at inception of lease(s) and ensure accounted for correctly in the leasing software and general ledger; review all leases again at year end to ensure any changes to said leases were recorded properly. Anticipated Completion Date: End of 2025 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard, Tara Moss, and Fe LopezGaetke Co-Executive Directors

View Audit 365948

Finding 576053 (2024-001)

Significant Deficiency 2024

Public Defender Association

WA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Significant deficiency in internal controls over financial reporting of net assets with and without donor restrictions in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following co...

Significant deficiency in internal controls over financial reporting of net assets with and without donor restrictions in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA instituted a monthly review of foundation grant spending to ensure spending is in line with assumptions. By the completion of each fiscal year, PDA will have proper information gathered to release funds from restricted net assets accordingly. Anticipated Completion Date: Implemented in 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard, Tara Moss, and Fe LopezGaetke Co-Executive Directors

View Audit 365948

Finding 576049 (2024-002)

Material Weakness 2024

City of Winslow, Arizona

AZ

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated...

Finding Number: 2024‐002 Program Name/Assistance Listing Title: Housing Voucher Cluster Assistance Listing Number: 14.871 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation. Vacancies for certain position are hard to fill in rural Arizona such as the City of Winslow. Due to a vacancy in the PHA, the Director was managing the financials and the day‐to‐day activities for the rental properties onsite as well as doing the required inspections of housing vouchers offsite. The overwhelming responsibilities have been the cause of the aforementioned findings. Moving forward, management acknowledges the need to reassign staff to the PHA when there is a vacancy. The PHA has been fully staffed the latter part of fiscal year 2024 and has implemented the recommendations of the independent auditors during fiscal year 2025.

View Audit 365941

Finding 576029 (2024-002)

Significant Deficiency 2024

Pomona Community Health Center Dba Parktree Community Health Center

CA

Special Tests & Provisions Eligibility Significant Deficiency

2024-002 Health Center Program Cluster– Assistance Listing Nos. 93.224 and 93.527 Recommendation: PCHC should implement a second level independent review over the demographic data and income verification information entered into the patient billing system in order to ensure that financial documents ...

2024-002 Health Center Program Cluster– Assistance Listing Nos. 93.224 and 93.527 Recommendation: PCHC should implement a second level independent review over the demographic data and income verification information entered into the patient billing system in order to ensure that financial documents are retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Front desk receptionist and Enrollment staff were retrained on document retention policies in relation to the sliding fee discount scale and the federal poverty level policy and procedure. Commencing in August 2025, PCHC implemented a weekly internal review of current patient sliding fee applications to ensure all required documents are maintained and retained for the appropriate length of time as per PCHC Board of Director approved policies. Weekly audits verifying supporting documents for the sliding fee applications are conducted under the supervision of management, and improvements will be reported quarterly at the Board of Directors Finance Committee meetings. Name(s) of the contact person(s) responsible for corrective action: Alfonso Aguilera, Chief Financial Officer Planned completion date for corrective action plan: 12/31/2025

View Audit 365919

Finding 576025 (2024-001)

Significant Deficiency 2024

Pomona Community Health Center Dba Parktree Community Health Center

CA

Special Tests & Provisions Significant Deficiency Internal Control / Segregation of Duties

2024-001 Health Center Program Cluster– Assistance Listing Nos. 93.224 and 93.527 Recommendation: PCHC should implement a second level independent review over demographic data and income verification information entered into the patient billing system in order to ensure the financial classification ...

2024-001 Health Center Program Cluster– Assistance Listing Nos. 93.224 and 93.527 Recommendation: PCHC should implement a second level independent review over demographic data and income verification information entered into the patient billing system in order to ensure the financial classification is correct. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Front desk receptionist and Enrollment staff were retrained on the sliding fee discount scale and the federal poverty level policy and procedure. Commencing in August 2025, PCHC implemented a weekly internal review process of prior period patient sliding fee applications and approved slide adjustment calculations. Weekly audits of patient applications are conducted under the supervision of management to ensure the financial classification is correct. Improvements will be reported quarterly at the Board of Directors Finance Committee meetings. Name(s) of the contact person(s) responsible for corrective action: Alfonso Aguilera, Chief Financial Officer Planned completion date for corrective action plan: 12/31/2025.

View Audit 365919

Finding 575995 (2024-002)

Significant Deficiency 2024

Young Women's Christian Association of Northeast Kansas

KS

Questioned Costs Subrecipient Monitoring Significant Deficiency § 200.303

Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action YWCA of Northeast Kansas agrees with the finding. An addendum to the Grant Oversight Policy will require quarterly reviews of grant expenditures. The...

Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action YWCA of Northeast Kansas agrees with the finding. An addendum to the Grant Oversight Policy will require quarterly reviews of grant expenditures. The CFO will ensure expenditures are properly coded and reported in the correct period, in collaboration with accounting partners. Discrepancies will be promptly addressed.

View Audit 365889 Questioned Costs: $1

Corrective Action Plans

Filters