Corrective Action Plans

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2025 – 003 Suspension and Debarment – Assistance Listing Number 10.553, 10.555, 10.559 Recommendation: CLA recommends the District follow their suspension and debarment policy which includes vendor verification prior to entering into a contract for suspension and debarment for covered transactions. ...
2025 – 003 Suspension and Debarment – Assistance Listing Number 10.553, 10.555, 10.559 Recommendation: CLA recommends the District follow their suspension and debarment policy which includes vendor verification prior to entering into a contract for suspension and debarment for covered transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will review its policy related to suspension and debarment and is reviewing procedure to ensure requirements are consistently followed. Name(s) of the contact person(s) responsible for corrective action: Kelly Fassbender Planned completion date for corrective action plan: June 30, 2026
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Descripti...
FINDING 2025-001 Finding Subject: Child Nutrition Cluster - Eligibility Contact Person Responsible for Corrective Action: Jacob Heuchan, Business Manager Contact Phone Number and Email Address: 317-878-2100, jheuchan@nhj.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Business Manager and Food Service Director will work together to implement a system of controls surrounding eligibility. The Business Manager and Food Service Director will meet on a regular basis to verify eligibility outcomes to ensure accuracy. Anticipated Completion Date: Immediate. INDIANA STATE
Finding 2025-001 – Allowable Costs The BOCES concurs with the finding 2025-001. Corrective Action: The BOCES will implement the following corrective actions to be completed by November 30, 2025: 1. The BOCES will develop and implement new written policies and procedures for time and effort reporting...
Finding 2025-001 – Allowable Costs The BOCES concurs with the finding 2025-001. Corrective Action: The BOCES will implement the following corrective actions to be completed by November 30, 2025: 1. The BOCES will develop and implement new written policies and procedures for time and effort reporting. 2. All grant-funded employees will receive training on the new procedures. 3. The BOCES will implement a new system to track and certify employee time. Contact Person: Daniel Henner, Business Administrator (315) 796-9902 dhenner@herkimer-boces.org
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing fr...
Federal Agency Name: Department of State Assistance Listing Number: 19.510 Program Name: U.S. Refugee Admissions Program Special Tests and Provisions Finding Summary: a. One instance was identified where documentation for both the initial home visit and the 30-day follow-up home visit was missing from the participant file. No case activity or other documentation was able to be provided to indicate that these visits were conducted in accordance with the federal program. b. One instance was identified where an expense was paid and reimbursed under the grant without evidence of a formal request, invoice support, review, or approval. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on required documentation needed to maintain a complete case file, and that documentation is being completed and retained. Anticipated Completion Date: December 31, 2025
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: Two instances were identified where the participant was underpaid based upon eligibility for one mont...
Federal Agency Name: Department of Health and Human Services Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance - State Administered Programs Eligibility Finding Summary: Two instances were identified where the participant was underpaid based upon eligibility for one month. Responsible Individuals: Nathan Beyer, Staci Jonson, Dana Boraas Corrective Action Plan: Procedures will be reviewed with staff to ensure staff are fully trained on how to calculate eligibility, and to ensure proper documentation is retained when there are barriers to determining that eligibility. Anticipated Completion Date: December 31, 2025
The Greenwood Housing Authority provided a Corrective Action Plan with the audit packet to REAC indicating the housing will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Jackson Office of Public Housing requires...
The Greenwood Housing Authority provided a Corrective Action Plan with the audit packet to REAC indicating the housing will attain weekly certified payrolls from contractors as applicable for all federally funded contracts subject to the Davis-Bacon Act. The Jackson Office of Public Housing requires evidence of the following compliance efforts listed in the Corrective Action Plan: Contact Person Responsible For Corrective Action: Dr. Earl V. Hall, Executive Director Anticipated Completion Date: Fiscal Year Ending March 31, 2026
FINDING 2025-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in.us View...
FINDING 2025-003 Finding Subject: COVID-19 - Education Stabilization Fund - Special Tests and Provisions - Wage Rate Requirements Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will request and review weekly wage reports for all Davis-Bacon Act projects. Documents will be reviewed and signed off by the Director of Operations and kept for audit. Anticipated Completion Date: Immediately 12/08/2025
FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Internal Controls Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in Views of Responsible Officials: We concur with the finding....
FINDING 2025-002 Finding Subject: Child Nutrition Cluster - Internal Controls Contact Person Responsible for Corrective Action: Todd Nobbe, Corporation Treasurer Contact Phone Number and Email Address: 812-934-2194, tnobbe@batesville.k12.in Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school corporation will establish a proper system for internal controls and develop procedures to ensure free and reduced guidelines are reviewed by the Corporation Treasurer. The school corporation will establish a proper system for internal controls and develop procedures to ensure EFTs are reviewed by the Director of Operations. Anticipated Completion Date: Immediately 12/08/2025
December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefi...
December 29, 2025 Bay County Council on Aging, Inc. Management’s Corrective Action Plan For Fiscal Year Ended March 31, 2025 Finding Number: 2025-001 Planned Corrective Action: On March 31, 2025, the Department of Commence changed software vendors. In this system the program gives a suggested benefit amount that the household will receive. The Organization's staff member has to confirm the commitment, but the software will not allow a household to receive more than they are eligible for. Per the requirements of the new software system, the client is responsible for completing the application and uploading any required supporting documentation. The Organization is responsible for verifying the information is correct based on the supporting documentation prior to the release of the funds to the client. Anticipated Completion Date: 3/31/2025 Responsible Contact: Karen Coffman
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit...
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit Report Reference: 2025-007 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) will have staff complete time studies so that a percentage of employee salaries can be allocated to the grant. Policies, procedures, and internal controls will be updated accordingly to ensure that source data is maintained to support the calculation of the earmarking for administrative expenses.
State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025...
State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025-004 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) enters into grant agreements with local districts to provide programmatic services for the Child Support Services program. Local districts initially cover 100% of costs incurred under the grant and periodically submit requests for reimbursement to the State of New York for services rendered. OTDA reimburses local districts only for the federal share of the costs incurred, while the local districts provide the matching funds required by the State of New York. During the fiscal year ended March 31, 2025, OTDA relied upon the local districts’ match rate of 34% to ensure the State met their matching requirements of the Child Support Services program. The audit identified that OTDA does not have a process or internal controls in place to verify the sources of funds used by local districts to meet the matching requirements of the federal program awards, ensuring that these sources are allowable under federal regulations. OTDA will enhance the monitoring of subrecipients to ensure funds utilized by subrecipients for costsharing or matching purposes are in accordance with 45 CFR 75.306(b). OTDA will determine the appropriate business unit to assume this responsibility and develop appropriate procedures such as requiring attestations from subrecipients that the source of matching funds is allowable, develop risk-based sampling of subrecipients to perform audits to ensure the allowability of matching funds, etc. OTDA will work towards operationalizing the corrective action with an anticipated implementation date of December 31, 2026.
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 7 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for action: Cynthia Hallman, Vice President - Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and is ongoing.
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Corrective Action Plan: Manage...
Federal Agency Name: Department of Agriculture Assistance Listing Number: #10.766 Program Name: Community Facilities Loans and Grants Finding Summary: There was no formal review separate from the preparer performed over reconciliations of the USDA program reserve fund. Corrective Action Plan: Management will ensure a review separate from the preparer of the reconciliation for the program's reserve fund is completed with formal documentation noting the review. The Business Office Manager will reconcile the bank statement and will sign off on the bank statement, along with the Administrator for the USDA Loan Reserve Bank Account. Responsible Individuals: Gerry Leadbetter, Administrator Anticipated Completion Date: January 2026
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
Finding 1167180 (2025-001)
Material Weakness 2025
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-001 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documenta...
2025-002 - Missing Evidence Tenant Files Reviewed by Supervisor Corrective Action: Findings were related to required information missing from the tenant files. Corrective action has been implemented in ensuring the check list was revised to ensure all documentation is kept for each item of documentation needed to be included in the tenant files and additional corrective action has been implemented in ensuring checklist form will be reviewed and initialed by another staff member so there will be a cross check. Controls continue and remain in place to assure compliance, including, but not limited to, centralization of files, improved orientation procedures and periodic internal reviews conducted by Finance staff. Assigned to: Kenneth P. Parent, Director of Residential Leasing
CORRECTIVE ACTION PLAN (Concerning Finding 2025-001) Contact Person Responsible for Corrective Action: Meghan Butts, Executive Director Corrective Action: The Upper Valley Lake Sunapee Regional Planning Commission will take the following actions to address finding 2025-001: We will revise our existi...
CORRECTIVE ACTION PLAN (Concerning Finding 2025-001) Contact Person Responsible for Corrective Action: Meghan Butts, Executive Director Corrective Action: The Upper Valley Lake Sunapee Regional Planning Commission will take the following actions to address finding 2025-001: We will revise our existing procurement policy to align with the current requirements outlined in 2 CFR 200. Anticipated Completion Date: February 11th, 2026
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
Corrective Action Plan: The Authority will limit advancing funds from Federal Programs to allowable Fees only. The agency will collaborate with our accountants to locate additional sources of non-federal funds and plan to have the funds repaid to Public Housing during our fiscal year 2026.
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resoluti...
Federal Agency Name: Department of Agriculture Program Name: Community Facilities Loans and Grants Federal Financial Assistance Listing #10.766 Compliance Requirement: Special Tests and Provisions Finding Summary: The Center's reserve account is fully funded per the requirements of the loan resolution security agreement. However, there is no documented secondary monitoring of the reserve balance as compared to the required minimum reserve balance. Responsible Individuals: Crystal Richter, Interim CFO Corrective Action Plan: Hired an Accountant July 2025. Management will ensure there are multiple people involved and overseeing the reserve balance and documentation will be retained review and approval over the reserve balance. Anticipated Completion Date: December 2025
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