Corrective Action Plans

Finding 1164442 (2024-008)

Material Weakness 2024

AL

Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions

The construction projects originated from an initial bid awarded in 2022, which was approved in multiple phases. The original 2022 bid specifications did not include Davis-Bacon Act requirements; consequently, the 2023-2024 projects tested during the audit period did not comply with the applicable w...

The construction projects originated from an initial bid awarded in 2022, which was approved in multiple phases. The original 2022 bid specifications did not include Davis-Bacon Act requirements; consequently, the 2023-2024 projects tested during the audit period did not comply with the applicable wage provisions. Going forward, the Board will ensure that all construction projects, either wholly or in part, being paid with federal dollars will include the Davis-Bacon Act provisions and all related federal compliance requirements in accordance with Title 29.

View Audit 373937 Questioned Costs: $1

Finding 1164440 (2024-004)

Material Weakness 2024

Knowledge Quest, Inc.

TN

Matching / Level of Effort / Earmarking

The increase in federal funding that now positions the organization to implement single audits through the State required incrased in-house capacity. This capacity building transition also contributed to the delay in filing. The Organization has acquired additional support through an external accoun...

The increase in federal funding that now positions the organization to implement single audits through the State required incrased in-house capacity. This capacity building transition also contributed to the delay in filing. The Organization has acquired additional support through an external accounting firm. Timely audit filings will occur going forward.

View Audit 373919

Finding 1164417 (2024-001)

Material Weakness 2024

Reach Community Development, Inc.

OR

Special Tests & Provisions HUD Housing Programs Significant Deficiency

Finding No. 2024-001 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not ensure passing HQS inspections were performed during 2024. Corrective Action Plan REACH has policies in place for annual HQS inspections, and in 2023 retur...

Finding No. 2024-001 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not ensure passing HQS inspections were performed during 2024. Corrective Action Plan REACH has policies in place for annual HQS inspections, and in 2023 returned to performing these inspections after suspending this activity during prior years impacted by COVID-era policies. Though inspections were performed according to requirements, during the audit we were informed that our inspection form did not include details related to inspection follow-up, work orders and re-inspection. As a result of the 2024 audit, Management implemented the use of a new form in 2025 to capture this additional information related to inspections, work orders and re-inspection

View Audit 373851

Finding 1164416 (2024-001)

Material Weakness 2024

Bitter Root Resource Conservation and Development Area, Inc

MT

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

Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.

View Audit 373846

Finding 1164394 (2024-001)

Material Weakness 2024

West Central Wisconsin Workforce Development Board, Inc.

WI

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305

Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.

View Audit 373834

Finding 1164327 (2024-002)

Material Weakness 2024

Tuscarawas County

OH

Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking

Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office....

Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will then run a cost allocation with the most current RMS numbers and then use the Over/Under Report to determine the draw amount. Draws should be taken from those allocations where expenses have hit or from an allocation where we are under-drawn. TCJFS should never have more than 10 days cash on hand at the end of a quarter.

View Audit 373750

Finding 1164259 (2024-001)

Material Weakness 2024

Hiv Alliance INC

OR

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

U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...

U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025

View Audit 373559

Finding 1164252 (2024-004)

Material Weakness 2024

Manor College

PA

Reporting Student Financial Aid Significant Deficiency § 200.303

Pending

View Audit 373530

Finding 1163622 (2024-002)

Material Weakness 2024

Town of Vestal

NY

Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information fo...

Name of Auditee: Town of Vestal, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Rajat Saha, Town Comptroller Phone: (607) 748-1514 (2) Audit Finding 2024-002 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373429

Finding 1163524 (2024-004)

Material Weakness 2024

Town of Union

NY

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.512

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information fo...

Name of Auditee: Town of Union, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Jennifer Lindsay, Comptroller Phone: (607) 786-2931 (4) Audit Finding 2024-004 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.

View Audit 373182

Finding 1163380 (2024-007)

Material Weakness 2024

Economic Development Bank for Puerto Rico

PR

Special Tests & Provisions Subrecipient Monitoring Reporting

Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitorin...

Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitoring.

View Audit 372904

Finding 1163377 (2024-004)

Material Weakness 2024

Economic Development Bank for Puerto Rico

PR

Allowable Costs / Cost Principles Procurement, Suspension & Debarment HUD Housing Programs

Management acknowledges the recommendation and confirms that grant disbursements are processed using the systems and procedures established by the Recipient. Management is committed to reinforcing review processes to ensure proper documentation and oversight while remaining compliant with HUD requir...

Management acknowledges the recommendation and confirms that grant disbursements are processed using the systems and procedures established by the Recipient. Management is committed to reinforcing review processes to ensure proper documentation and oversight while remaining compliant with HUD requirements.

View Audit 372904

Finding 1163358 (2024-007)

Material Weakness 2024

Pembina County Water Resource District

ND

Subrecipient Monitoring Reporting Significant Deficiency § 200.303

2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Co...

2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative and current expenditures and cumulative and current obligations reported were understated by $17,797.40. Corrective Action Plan: We agree, Pembina County will ensure obligations and expenditures for the SLFR grant are properly stated in future periods. Anticipated Completion Date: FY 2025

View Audit 372866

Finding 1163357 (2024-006)

Material Weakness 2024

Pembina County Water Resource District

ND

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring

2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...

2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025

View Audit 372866 Questioned Costs: $1

Finding 1163338 (2024-003)

Material Weakness 2024

Upper Missouri District Health Unit

ND

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 20...

2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 2024 Federal Agency: U.S. Department of Health and Human Services Pass Through Agency: North Dakota Department of Health Questioned Cost: $0 Condition: Upper Missouri District Health Unit does not have documented approval of the payroll transactions to ensure that the expenditures are allowable to the Immunization Cooperative Agreements program and are coded to the proper grant. Corrective Action Plan: We agree, UMDHU will be adding proper approval processes regarding payroll transactions. Anticipated Completion Date: FY 2026

View Audit 372860

Finding 1163295 (2024-001)

Material Weakness 2024

Genesis Community Health, Inc.

FL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302

Additional preventive internal control procedures will be implemented, designating a secondary individual responsible for submission should the primary individual leave or be terminated. These procedures and internal controls have been implemented as of the date of this report.

View Audit 372818

Finding 1163279 (2024-005)

Material Weakness 2024

Alameda Point Collaborative

CA

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking

1-Develop a reconciliation process for excess cash reserves to ensure compliance with loan agreements 2-Implement procedures to obtain and maintain documentation for qualifying low-income housing individuals. 3-Train staff on compliance requirements for loan agreements and reconciliation processes.

View Audit 372806

Finding 1163275 (2024-002)

Material Weakness 2024

Youthcare

WA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the ...

Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned:  Develop a contract expenditure compliance review process created with final review and approval by Finance Director. Anticipated completion date: Fixed January 1, 2025

View Audit 372803

Finding 1163070 (2024-006)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Internal Control / Segregation of Duties Cash Management Material Weakness § 200.303

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit findin...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: A separate individual with supervisory authority over the preparer should be assigned to review and approve the cash drawdown prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure there are proper segregation of duties regarding the cash drawdown process. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641

Finding 1163067 (2024-003)

Material Weakness 2024

Productive Alternatives, Inc.

MN

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should rec...

Formula Grants for Rural Area and Tribal Transit Program Federal Assistance Listing #20.509 Recommendation: The Organization should ensure proper documentation is retained to support the approval of allowable costs by someone knowledgeable of the grant and its guidelines. The Organization should reconcile the budgeted payroll and benefits allocations charged to the grant after-the-fact to actual work performed to ensure the allocation was accurately reflected. The Organization should ensure expenditures are charged to proper grant year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that proper support is retained for allowable costs charged to the grant and budgeted amounts are reconciled to after-the fact actual amounts. Name(s) of the contact person(s) responsible for corrective action: Carrie Beithon, Director of Financial Services Planned completion date for corrective action plan: 12/31/2026

View Audit 372641 Questioned Costs: $1

Finding 1163058 (2024-002)

Material Weakness 2024

Town of York

ME

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for superv...

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.

View Audit 372626

Finding 1163016 (2024-003)

Material Weakness 2024

City of Hamilton, Texas

TX

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

The City will implement policies and procedures to verify that all required elements are included in relevant contracts. The City staff will ensure that all necessary certified payrolls are received and reviewed.

View Audit 372605

Finding 1163002 (2024-002)

Material Weakness 2024

Barry County, Missouri

MO

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

The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.

View Audit 372593

Finding 1163000 (2024-007)

Material Weakness 2024

New Brighton Borough

PA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borou...

Recommendation: We recommend that the Borough strengthen its internal controls over the authorization of ARPA-funded expenditures by ensuring that all individual disbursements are reviewed and approved by the Borough Council or other designated officials prior to payment. Alternatively, if the Borough intends to continue approving projects on an overall basis, it should establish and document clear procedures specifying when and how individual payments within approved projects are deemed authorized. Management's Response: Management agrees that additional clarification and documentation of the approval process for ARPA-funded disbursements will strengthen internal controls and ensure transparency in the use of Federal funds. The Borough will review its current approval procedures and implement guidance specifying how individual disbursements under previously approved ARP A projects are to be authorized and documented. Where appropriate, individual payments will be presented to the Borough Council for approval prior to processing.

View Audit 372591

Finding 1162990 (2024-004)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

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

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.

View Audit 372589

Corrective Action Plans

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