Corrective Action Plans

Finding 1217287 (2024-002)

Material Weakness 2024

AZ

Eligibility Material Weakness Internal Control / Segregation of Duties

Management's Response: AMHE Tenant Occupancy Specialist's will review and adhere to AMHE's Admission and Eligibility Program Management and Occupancy Master Requirements and will attend training courses that will help strengthen their eligibility policy and procedures. Estimated Completion Date: Imm...

Management's Response: AMHE Tenant Occupancy Specialist's will review and adhere to AMHE's Admission and Eligibility Program Management and Occupancy Master Requirements and will attend training courses that will help strengthen their eligibility policy and procedures. Estimated Completion Date: Immediately Interim Director will review the Admission and Eligibility Program Management and Occupancy requirements per AMHE's policy and procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.

View Audit 403436

Finding 1217286 (2024-001)

Material Weakness 2024

Aha MacAv Housing Entity

AZ

Subrecipient Monitoring Material Weakness Reporting § 200.320

Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must...

Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must be able to produce accurate, current, and complete disclosure of the financial results of each of the financially assisted activities made in accordance with the financial reporting requirements of the grant or sub-grant. The TONE shall use the financial reports as tools to manage, control, ensure compliance, monitor, and inform the TDHE on its financial activities. Reports to Grant Agencies: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. The Executive Director will oversee all administrative and financial reports, including the HUD Standard Form 425, the INP and the APR, before the due dates designated by HUD, as such forms and deadlines may change from time to time." AMHE will do better in adhering to our Financial Management Policy and Procedures moving forward and getting the reports submitted in a timely manner. Estimated Completion Date: Immediately AMHE will adhere to the practice of the Financial Reporting of the Financial Management Policy and Procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.

View Audit 403436

Finding 1217228 (2024-005)

Material Weakness 2024

Family Promise of Hendricks County Inc.

IN

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303

Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and...

Management acknowledges the importance of maintaining appropriate segregation of duties and documented independent review for match calculations and supporting documentation. Corrective actions implemented include the development and implementation of written procedures for preparing, reviewing, and approving match calculations and supporting documentation as well as requiring independent review and documented approval of match calculations by a staff member not involved in the preparation.

View Audit 403362

Finding 1217227 (2024-004)

Material Weakness 2024

Family Promise of Hendricks County Inc.

IN

Subrecipient Monitoring Eligibility HUD Housing Programs § 200.303

Management acknowledges the need to ensure that required documentation is complete and retained in each tenant file, including executed leases, required forms, inspection documentation, and other required program documents. Corrective actions implemented include the creation and use of a standardize...

Management acknowledges the need to ensure that required documentation is complete and retained in each tenant file, including executed leases, required forms, inspection documentation, and other required program documents. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file to ensure all required documentation is complete prior to assistance approval. Staff have completed refresher training on timing requirements, documentation standards, and calculation procedures.

View Audit 403362

Finding 1217226 (2024-003)

Material Weakness 2024

Family Promise of Hendricks County Inc.

IN

Subrecipient Monitoring HUD Housing Programs Significant Deficiency § 200.303

Management acknowledges the importance of completing rent reasonableness determinations timely (i.e., prior to lease execution) and ensuring the accuracy of amounts used in the calculation. Corrective actions implemented include the creation and use of a standardized eligibility determination checkl...

Management acknowledges the importance of completing rent reasonableness determinations timely (i.e., prior to lease execution) and ensuring the accuracy of amounts used in the calculation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file which includes verification of the lease amount and calculation prior to lease execution. Staff have completed refresher training on timing requirements and calculation procedures.

View Audit 403362

Finding 1217225 (2024-002)

Material Weakness 2024

Family Promise of Hendricks County Inc.

IN

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties § 200.303

Management acknowledges the need for consistent documentation and secondary review to support income determinations and rent calculations, including ensuring calculations are based on appropriate income measures. Corrective actions implemented include the creation and use of a standardized eligibili...

Management acknowledges the need for consistent documentation and secondary review to support income determinations and rent calculations, including ensuring calculations are based on appropriate income measures. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that requires documented supervisory sign-off in each tenant file confirming the income calculations and rent determinations. Staff have completed refresher training on documentation standards and calculation procedures.

View Audit 403362

Finding 1217224 (2024-001)

Material Weakness 2024

Family Promise of Hendricks County Inc.

IN

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

Management recognizes the importance of maintaining clear, documented evidence of supervisory review of eligibility determinations, income calculations, and supporting documentation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist tha...

Management recognizes the importance of maintaining clear, documented evidence of supervisory review of eligibility determinations, income calculations, and supporting documentation. Corrective actions implemented include the creation and use of a standardized eligibility determination checklist that includes supervisory review steps requiring documented supervisory sign-off in each tenant file prior to finalizing eligibility. A standardized tracker is also being used to ensure completeness of the process.

View Audit 403362

Finding 1217218 (2024-002)

Material Weakness 2024

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Internal Control / Segregation of Duties Reporting Significant Deficiency

CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a...

CORRECTIVE ACTION PLAN: Management will establish and implement formal controls to ensure that the Data Collection Form and the Single Audit reporting package are prepared, reviewed, and submitted to the Federal Audit Clearinghouse within the required nine-month deadline. Planned Actions Implement a Compliance Calendar Develop a regulatory compliance calendar that includes all key milestones and deadlines related to the Single Audit process, including draft financial statements, auditor fieldwork, management review, and submission to the Federal Audit Clearinghouse.Set automated reminders beginning six months after fiscal year-end. Improve Coordination with External Auditors Schedule planning meetings with the external auditors shortly after fiscal year-end to confirm timing, required documentation, and target completion dates. Monitor progress throughout the audit to identify and resolve delays promptly. Management Review and Approval Require documented review by the Finance Director to confirm that all components of the reporting package are complete and that submission has been made and acknowledged by the Federal Audit Clearinghouse. Retain Submission Evidence Maintain copies of the submitted Data Collection Form, reporting package, and confirmation of acceptance by the Federal Audit Clearinghouse.

View Audit 403356

Finding 1217217 (2024-001)

Material Weakness 2024

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Material Weakness Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Clo...

CORRECTIVE ACTION PLAN: Management will strengthen internal controls over financial reporting by implementing a formal financial close and reporting process to ensure all required journal entries are identified, reviewed, approved, and recorded on a timely basis. Planned Actions Develop a Formal Close Checklist Implement a detailed month-end and year-end close checklist that identifies all key accounting procedures, reconciliations, and required journal entries. Assign responsibility and due dates for each task. Enhance Journal Entry Controls Require all significant manual journal entries to be supported by appropriate documentation and reviewed and approved by the Finance Director before posting. Maintain a journal entry log to monitor preparation, approval, and posting status. Management Review and Certification The Finance Director will certify completion of all close procedures and confirm that the consolidated trial balance agrees to the financial statements prior to issuance

View Audit 403356

Finding 1216958 (2024-005)

Material Weakness 2024

Half Moon Bay

CA

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number...

Finding #SA2024-005: Performance Audit Deficiencies Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will strengthen its procedures for the administration and oversight of federal awards to ensure compliance with applicable federal requirements. Staff will review and update existing grant management procedures, implement additional monitoring and documentation controls, and provide training to personnel involved in federal grant administration. The City will also evaluate opportunities to utilize external resources or consultants, as needed, to support compliance efforts and address identified deficiencies. • Anticipated Completion Date: August 2026

View Audit 403247

Finding 1216957 (2024-004)

Material Weakness 2024

Half Moon Bay

CA

Reporting Internal Control / Segregation of Duties

Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SF...

Finding #SA2024-004: Timely Quarterly Reporting Assistance Listing Number: 21.027 Assistance Listing Title: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Pass Through Entity: County of San Mateo Federal Award Identification Number: SFLRP0201 • Name(s) of the contact person: Kenneth Stiles, Finance Manager • Corrective Action Plan: The City will implement controls to ensure timely quarterly reporting. Specifically, the City will: 1. Establish a reporting calendar with internal deadlines. 2. Assign primary and backup staff for report preparation. 3. Implement a review process prior to submission. 4. Use tracking tools to monitor deadlines and status. • Anticipated Completion Date: July 2026

View Audit 403247

Finding 1216953 (2024-011)

Material Weakness 2024

City of Waverly

OH

Reporting Matching / Level of Effort / Earmarking Program Income § 200.329

The Village will submit required reports on time.

View Audit 403245

Finding 1216758 (2024-006)

Material Weakness 2024

Town of New Market

IN

Internal Control / Segregation of Duties § 200.303

FINDING 2024-006 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur...

FINDING 2024-006 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will file all required reports with the USDA and/or ensure its annual Single Audit report is completed by the September 30 federal deadline. Anticipated Completion Date: September 30, 2026

View Audit 403224

Finding 1216755 (2024-003)

Material Weakness 2024

Town of New Market

IN

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

FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We...

FINDING 2024-003 Finding Subject: Water and Waste Disposal System for Rural Communities – Internal Controls Contact Person Responsible for Corrective Action: Amy Crull, Clerk-Treasurer Contact Phone Number and Email Address: (765) 866-0111 / newmarket.in8@gmail.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Town will adopt an Allowable Cost policy for federal grant expenditures. It will ensure all federal expenditures are properly recorded in the ledger, reported in its AFR and approved by the Town Council. Anticipated Completion Date: February 28, 2026

View Audit 403224

Finding 1216685 (2024-007)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Eligibility Reporting Internal Control / Segregation of Duties § 200.512

Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for ...

Views of Responsible Officials and Planned Corrective Actions: The Finance Department acknowledges the late submission for the 2023 fiscal year. To ensure future compliance with Uniform Guidance deadlines, year-end close and audit preparation timelines have been restructured as per the response for Finding 2024-001.

View Audit 403116

Finding 1216684 (2024-006)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.303 § 200.318 § 200.320

Views of Responsible Officials and Planned Corrective Actions: ATS has drafted an organization-wide procurement policy to ensure it includes all the Uniform guidance procurement elements. The draft will be reviewed by senior management for comment prior to formal issuance.

View Audit 403116

Finding 1216683 (2024-005)

Material Weakness 2024

American Thoracic Society, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.502 § 200.510

Views of Responsible Officials and Planned Corrective Actions: The Finance Department will ensure an accurate SEFA in conjunction with the response for Finding 2024-002.

View Audit 403116

Finding 1216677 (2024-001)

Material Weakness 2024

Community Beyond Violence

CA

Reporting Internal Control / Segregation of Duties § 200.512

The Organization has hired new staff, changed accounting systems and is developing a strict month-end and year-end close procedure to ensure timely financial reporting and future compliance.

View Audit 403114

Finding 1216578 (2024-002)

Material Weakness 2024

Townspeople

CA

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Management has implemented the following corrective actions: 1. Established a monthly reserve funding schedule that identifies required deposits and due dates. 2. Included replacement reserve funding requirements in the annual budgeting process and monthly financial review procedures. 3. Assigned re...

Management has implemented the following corrective actions: 1. Established a monthly reserve funding schedule that identifies required deposits and due dates. 2. Included replacement reserve funding requirements in the annual budgeting process and monthly financial review procedures. 3. Assigned responsibility to the Executive Director and Finance Committee to monitor compliance with reserve funding requirements. 4. Developed a plan to fund any reserve shortfall through future operating surpluses and/or approved funding sources.

View Audit 403057

Finding 1216576 (2024-001)

Material Weakness 2024

Townspeople

CA

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.512

Management has implemented the following corrective actions: 1. Established a formal year-end closing timeline that includes deadlines for completion of the trial balance, account reconciliations, and supporting schedules. 2. Assigned responsibility to the Executive Director to monitor progress towa...

Management has implemented the following corrective actions: 1. Established a formal year-end closing timeline that includes deadlines for completion of the trial balance, account reconciliations, and supporting schedules. 2. Assigned responsibility to the Executive Director to monitor progress toward year-end closing milestones and ensure information is provided to the auditors on a timely basis. 3. Developed a comprehensive audit preparation checklist identifying all schedules, reconciliations, and documentation required by the auditors. 4. Scheduled pre-audit planning meetings with the auditors to establish mutually agreed-upon deadlines and identify potential issues that could delay audit completion 5. Implemented periodic status reviews during the audit process to monitor progress and address outstanding auditor requests promptly.

View Audit 403057

Finding 1216555 (2024-007)

Material Weakness 2024

Glacierland Resource Conservation and Development Council, Inc.

WI

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Finding 2023-007 ● Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations section 200.303 requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal...

Finding 2023-007 ● Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations section 200.303 requires a nonfederal entity to establish and maintain effective internal control over the federal award that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. ● Condition: During out testing of expenses for allowability, we identified transactions where there was no evidence of being reviewed and approved by appropriate personnel for allowability. ● Corrective Action Plan: Management agrees with the finding and they will evaluate our findings to determine an appropriate corrective action. Financial policies and procedures will be created and implemented to ensure expenses are reviewed for allowability with federal programs.

View Audit 403049

Finding 1216524 (2024-010)

Material Weakness 2024

Pottawatomie County

OK

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

The Board of County Commissioners will work with all County Officials to inform them of all grants and federal monies that Pottawatomie County receives to ensure that proper internal controls are implemented.

View Audit 403025

Finding 1216467 (2024-001)

Material Weakness 2024

Bais Yaakov Elementary of Rockland County

NY

Internal Control / Segregation of Duties Reporting Significant Deficiency

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before t...

The Organization should develop a compliance calendar that includes financial reporting deadlines and set automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end, and the auditors should put this engagement on their calendar well in advance of the due date. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. The Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight.

View Audit 402966

Finding 1216434 (2024-002)

Material Weakness 2024

Consolidated Public Water Supply District No 1 of Clark County Mo

MO

Internal Control / Segregation of Duties

The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursement...

The Board and management are aware of the inadequate separation of accounting duties when reviewing the monthly operations and financial results of the District. As an ongoing mitigating control, at the board meetings management and the board members review the monthly check register of disbursements, interim financial reports, summary of cash and certificates of deposits held, and contract pay applications and construction project status as presented by the project engineer for review and approval by the Board.

View Audit 402946

Finding 1216433 (2024-001)

Material Weakness 2024

Consolidated Public Water Supply District No 1 of Clark County Mo

MO

Internal Control / Segregation of Duties

Management monitors all pay applications for work performed but will more closely

View Audit 402946

Corrective Action Plans

Filters