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Corrective Action Plans

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Finding 554475 (2024-002)
Significant Deficiency 2024
Tri-County Community Action Partnership, Inc.
MN
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreemen...
Head Start - AL #93.6000 Recommendation: The Organization should establish a backup signatory process to ensure that there is always an available individual to provide necessary signatures, even during periods of unavailability. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to the findings: We implement a policy to ensure there is someone available to provide signatures. Name(s) of the contact person(s) responsible for corrective action: Penny Paul Planned completion date for corrective action plan: September 30, 2025
View Audit 353111
Northwest Estates 811
WA
Questioned Costs HUD Housing Programs Matching / Level of Effort / Earmarking
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
Agent will be diligent in practicing procedures already in place. The agent will obtain HUD approval of any replace from HUD controlled reserves prior to releasing funds.
View Audit 353089 Questioned Costs: $1
Finding 554419 (2024-007)
Significant Deficiency 2024
Northeastern Illinois University
IL
Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.303
Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund – Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. ...
Condition: Northeastern Illinois University (University) did not have adequate procedures in place to ensure the Education Stabilization Fund – Higher Education Emergency Relief Fund (HEERF) reports were accurate and timely submitted to the U.S. Department of Education and posted to NEIU’s website. Planned Corrective Action: The grants and Contracts Office will frequently review funding agency websites to ensure reports are up to date with changes in reporting requirements. The published reports will be revised to meet the requirements of the funding agency. The Grants and Contracts Office will also ensure that reports will be submitted and published as required by the funding agency in a timely manner. Contact person responsible for corrective action: Jannica Rae Quintana, Director of Controller’s office and Ruthann Griffith, Grants and Contracts Manager Anticipated Completion Date: 1/30/2025
View Audit 353078
Finding 554417 (2024-006)
Material Weakness 2024
Northeastern Illinois University
IL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Condition: Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure student that unofficially withdrew during the semester were accurately reported to the National Student Loan Data System (NSLDS) for the effective date of the enrollment change P...
Condition: Northeastern Illinois University (University) did not have adequate procedures and controls in place to ensure student that unofficially withdrew during the semester were accurately reported to the National Student Loan Data System (NSLDS) for the effective date of the enrollment change Planned Corrective Action: Registrar’s office will utilize the financial aid’s last date of attendance report to back date the effective enrollment reported date for unofficially withdrawn students. Contact person responsible for corrective action: Rahshida Walker, Registrar Anticipated Completion Date: 6/30/2025
View Audit 353078
Finding 554369 (2024-001)
Significant Deficiency 2024
Monte Vista Community Center Housing Authority, Inc.
CO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organ...
Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The organization should consider assessing and realigning the duties and responsibilities of the Executive Director and Alamosa Site Manager to provide for a review process of tenant eligibility determinations. Action Taken: I have hired office personnel in the Monte Vista office. The procedures will be established to adequately segregate the duties. In the Alamosa office, either I or Priscilla Schimpf will be assisting Laura with adequately segregating the duties in that office. The process will become effective March 1, 2025. If there are questions regarding this plan, please call the responsible party at (719) 852-5505. Sincerely yours, Corinna Garcia Executive Director Monte Vista Community Center Housing Authority, Inc.
View Audit 352994
Finding 554344 (2024-001)
Material Weakness 2024
Lebanon City School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines.
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines.
View Audit 352954
New Milford Interfaith Housing, Inc. (butter Brook Hill Apts)
CT
HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 352949
Finding 554335 (2024-002)
Significant Deficiency 2024
City of Fontana
CA
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) proje...
Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) project, “Courtplace”, in which Section 3 requirements are applicable to the City. The City was unable to provide supporting documentation to demonstrate that Section 3 requirements were communicated and followed by the applicable project contractor. Corrective Action Plan: The city continuously assesses internal controls and policy to ensure compliance with applicable regulations and standards. During an assessment, the city discovered the issue and corrected In October 2024 Since then, monitoring has been performed. As an additional safeguard, the city has implemented a bid portal where all applicable documents (grant letters, funding sources, project details, etc.) are submitted for review to ensure all grant requirements are included in bid specifications prior to posting. Responsible Individuals: Sid Lambert – Purchasing Manager; Eric Amaya – Assistant Engineer Anticipated Completion Date: April 2025
View Audit 352935
Finding 554316 (2024-003)
Material Weakness 2024
YWCA West Central Michigan
MI
Cash Management Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.
View Audit 352907
Finding 554306 (2024-004)
Material Weakness 2024
YWCA West Central Michigan
MI
Questioned Costs Period of Performance Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.
View Audit 352907 Questioned Costs: $1
Finding 554289 (2024-002)
Significant Deficiency 2024
City of Satellite Beach
FL
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Recommendation: Review of reports should be documented prior to submission to the grantor. Management Response: The City has worked and will continue to work diligently on this issue. The City is working to ensure that all reports are properly reviewed prior to submission and that evidence of the re...
Recommendation: Review of reports should be documented prior to submission to the grantor. Management Response: The City has worked and will continue to work diligently on this issue. The City is working to ensure that all reports are properly reviewed prior to submission and that evidence of the review process is properly documented. Responsible Parties: Brittany Retherford, City Manager, Nick Walsh, Comptroller, and Mindy Brown, Assistant Comptroller Anticipated Completion Date: September 30, 2025
View Audit 352895
Finding 554287 (2024-003)
Significant Deficiency 2024
City of West Melbourne, Florida
FL
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking § 200.303
Recommendation: The City should create a process to alert/remind management and City officials to meet the reporting requirements and deadlines. Corrective Action: The City recognizes the need for timely grant reporting and has recently added a Grants Administrator position to the Finance Department...
Recommendation: The City should create a process to alert/remind management and City officials to meet the reporting requirements and deadlines. Corrective Action: The City recognizes the need for timely grant reporting and has recently added a Grants Administrator position to the Finance Department who has created a grant report tracking process. Responsible Parties: Candice Blake, Finance Director Anticipated Completion Date: September 30, 2025
View Audit 352892
Finding 554250 (2024-003)
Significant Deficiency 2024
Sunrise County Economic Council
ME
Reporting Allowable Costs / Cost Principles Significant Deficiency § 200.508 § 200.510
Management attempted to contract with multiple accounting consultants for creating the SEFA but they were already at full capacity and were not available to assist with the creation of the report. When the relevant contract or grant award did not include the necessary information, SCEC management an...
Management attempted to contract with multiple accounting consultants for creating the SEFA but they were already at full capacity and were not available to assist with the creation of the report. When the relevant contract or grant award did not include the necessary information, SCEC management and program staff reached out to our contracting agencies to confirm whether federal funds were part of each award and to find out CFDA numbers and other contract information necessary to complete the form. Nevertheless, there were several errors that in the SEFA submitted to our auditors for review. For the two IRP and RMAP lending programs, the prior year balances were carried over into the FY 24 SEFA through a clerical error. The errors in item 11.037 and 11.419 are related to information we received from the contracting agency. In particular, 11.037 was listed under US Economic Development Administration according to the contracting agency and we were given the description of Economic Adjustment Assistance. The description for 11.419 was given to SCEC by the contracting agency as CDS – Congressionally Directed Spending. Finally, we provided two CFDA’s for the STEM Education award with the submission of the SEFA as we were waiting for confirmation from Program Managers about the correct CDFA numbers. The auditors were informed that we were waiting for these numbers when the SEFA was submitted. In FY24, SCEC had 29 different federal funding sources, from 14 different agencies. We are working to improve our capacity to report these awards without error before the review of our auditors.
View Audit 352825
Finding 554239 (2024-002)
Significant Deficiency 2024
The Utilities Board of the City of Oneonta
AL
Cash Management Subrecipient Monitoring Significant Deficiency § 200.303 § 200.305
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, ...
The Utilites Board of the City of Oneonta will not request advance receipt of payment. The Organization will be following Procedure CFR section 200.305 (b)(1). Payments will be processed and issued within 10 business days of received date from engineer. If payments cannot be made within 30 days, received funds will be required deposited into a designated insured interest-bearing account until payments have been issued. Anticipated Completion Date: 2/4/2025 Responsible Person: Mark Gargus, General Manager
View Audit 352810
Finding 554200 (2024-003)
Material Weakness 2024
Town of Burnett Sanitary District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Suspension and Debarment There is no disagreement with the finding. Management immediately began to review policies and procedures.
Suspension and Debarment There is no disagreement with the finding. Management immediately began to review policies and procedures.
View Audit 352792
Finding 554111 (2024-009)
Significant Deficiency 2024
Tahoe Douglas Fire Protection District
NV
Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Indiv...
Finding 2024-009 U.S. Department of the Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: Requests for reimbursements appeared to have not been reviewed by a second individual in the district. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: Chief Schafer, who reviews the personnel cost charged to grants for fuels reduction, will not only review informally as he currently does but the district will implement a sign off for this review. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554110 (2024-008)
Material Weakness 2024
Tahoe Douglas Fire Protection District
NV
Allowable Costs / Cost Principles Material Weakness Reporting § 200.303
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In add...
Finding 2024-008 U.S. Department of Interior Direct award and pass-through Tahoe Resource Conservation District Southern Nevada Public Land Management, 15.235 Finding Summary: The personnel costs charged to grant awards were underbilled due to using an average rate for a quarter of reporting. In addition, an annual burdened crew rate spreadsheet was used that was not updated when individuals received salary increases. Responsible Individuals: Scott Lindgren, Fire Chief, Tahoe Douglas Fire Protection District Keegan Schafer, Wildland Fire & Fuels Division Chief, Tahoe Douglas Fire Protection District Carrie Nolting, Finance Manager, Tahoe Douglas Fire Protection District Corrective Action Plan: The district is planning to find a solution utilizing the UKG payroll software to pull up to date salary information to be utilized in conjunction with the burdened crew rate schedule to make sure the appropriate rates are being billed to the grant. Anticipated Completion Date: Ongoing
View Audit 352768
Finding 554089 (2024-001)
Material Weakness 2024
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. ...
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. Moving forward, any employee who has time split between multiple grants or Federal and non-Federal activities will be expected to complete a personnel activity report. This report will record actual time spent working on eligible activities for each fund. If the employee has a regular schedule, the employee’s schedule will suffice as their personnel activity report, as long as it follows the guidelines. The personnel activity reports will be requested each month during the reimbursement request process and will be signed by the employee and their supervisor.
View Audit 352733 Questioned Costs: $1
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking
Management Response/Corrective Action Plan: We have had a lot of turnover in the business office with a new finance director, payroll coordinator, and finance accounts coordinator (bookkeeper). Since being notified of the issue, we have put procedures in place to ensure issues related to MainePERS ...
Management Response/Corrective Action Plan: We have had a lot of turnover in the business office with a new finance director, payroll coordinator, and finance accounts coordinator (bookkeeper). Since being notified of the issue, we have put procedures in place to ensure issues related to MainePERS contributions do not occur and/or are resolved in a timely manner. As employees are hired, or change funding accounts, the payroll coordinator now has procedures in place to check the appropriate deductions for each account. We also are up to date with MainePERS reconciliation, which includes reviewing contributions for federally funded employees. If an error occurs, the process will cause us to review the issue and reconcile the accounts as necessary.
View Audit 352733 Questioned Costs: $1
Finding 554080 (2024-002)
Significant Deficiency 2024
Town of Brunswick Maine
ME
Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.430
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. ...
Management Response/Corrective Action Plan: The School Department completed the necessary time and effort documents for expense reimbursement that were approved by the Department of Education. The time and effort was not specific to actual time worked for those split among multiple grants or funds. Moving forward, any employee who has time split between multiple grants or Federal and non-Federal activities will be expected to complete a personnel activity report. This report will record actual time spent working on eligible activities for each fund. If the employee has a regular schedule, the employee’s schedule will suffice as their personnel activity report, as long as it follows the guidelines. The personnel activity reports will be requested each month during the reimbursement request process and will be signed by the employee and their supervisor.
View Audit 352733 Questioned Costs: $1
Finding 554062 (2024-003)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Cash Management Matching / Level of Effort / Earmarking
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation...
The different conditions mentioned pertain to two students. There were errors in calculation which have been corrected by the financial aid office and the cause noted to prevent future occurrences. Since the college does not require repayment from students for amounts returned in an R2T4 calculation, it is positive to note that the students were not financially affected by the errors. 54
View Audit 352725
Finding 554058 (2024-002)
Significant Deficiency 2024
Southern Union State Community College
AL
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate fede...
Student exceptions were caused by a coding error within the Banner reporting system. Upon discovery, the errors were promptly reviewed and corrected subsequent to year end. The necessary adjustments were made to the enrollment data, and the corrected information was submitted to the appropriate federal and state agencies in compliance with reporting requirements. The Financial Aid Director and Registrar will work closely together to continue to monitor the withdrawal process put in place after the finding was identified in the 2023 fiscal year.
View Audit 352725
East-West University
IL
Special Tests & Provisions Student Financial Aid Matching / Level of Effort / Earmarking
2024-001: Return of Title IV - Student Financial Aid Cluster - Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2024 Condition: During our return of Title IV Fund testing we noted that University did not properly calculate or return Title IV for one st...
2024-001: Return of Title IV - Student Financial Aid Cluster - Assistance Listing Number 84.007, 84.033, 84.063, 84.268, Grant Period - Year Ended August 31, 2024 Condition: During our return of Title IV Fund testing we noted that University did not properly calculate or return Title IV for one student out of the five students in our sample. The University returned $687 more in Title IV funds than they were required to return. We consider this to be an instance of non-compliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan Financial Aid Office will make sure to accurate calculate the return of Title IV. EWU will return the over awarded Direct Loan Subsidized to reflect the correct amount for the student. This was an isolated data entry error while entering the amounts on COD R2T4 calculator. Responsible Person for Corrective Action Plan Director of Financial Aid Cesar Campos Implementation Date of Corrective Action Plan 02/10/2025
View Audit 352724
Finding 554051 (2024-002)
Significant Deficiency 2024
Heart of Iowa Regional Transit Agency
IA
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Subrecipient Monitoring
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
We will update our Accounting Policy Manual, and create formal time tracking procedures for staff.
View Audit 352712
Finding 554030 (2024-002)
Material Weakness 2024
Neighborworks Housing Services of Pueblo, Inc.
CO
Internal Control / Segregation of Duties Material Weakness Reporting
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the del...
Finding Number: 2024-002 Lack of a Formal Process to Identify and Evaluate Loan Impairment Planned Corrective Action: To reduce the risk of misstatement and inadequate loan loss reserves, NWSOCO has worked with the lending board to develop a tool for evaluating loan impairment that considers the delinquency of the loan, the value of collateral, and the cost of sale of secured collateral. This document will be used going forward when considering action to be taken on delinquent loans. NWSOCO`s lending guidelines and policies state that the Southern Colorado Community Lending (SCCL) Board of Directors will review all delinquent loans monthly and will make the recommendation on the action that NWSoCo will take to rectify delinquent loans. Furthermore, the SCCL Board will review and create new loss projections based on the current expected credit loss (CECL) model as required under ASU 2016-13. Person Responsible for Corrective Action: Emily Garbiso, Chief Finance Officer Anticipated Date of Completion: 05/01/2025
View Audit 352642
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