Corrective Action Plans

Finding 1163295 (2024-001)

Material Weakness 2024

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

Finding 1162976 (2024-003)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff...

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff, with the support of a financial consulting firm, have been working to prepare the FY 2024-2025 financial statements and Single Audit deliverables to comply with the established deadline.

View Audit 372579

Finding 1162756 (2024-004)

Material Weakness 2024

Hope Village - Tiny Housing Alternatives, Inc.

WI

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

Finding Number: 2024-004 Failure to Identify Single Audit Requirement Views of Responsible Officials and Corrective Action: The Organization was not explicitly made aware of the Uniform Guidance requirements and mistakenly assumed that since this originated from the state, it was state funding. The ...

Finding Number: 2024-004 Failure to Identify Single Audit Requirement Views of Responsible Officials and Corrective Action: The Organization was not explicitly made aware of the Uniform Guidance requirements and mistakenly assumed that since this originated from the state, it was state funding. The Organization is aware of this situation and will create and implement a formal process to review federal and state expenditures incurred and evaluate whether there are state or federal compliance audit implications for all government grants upon signing the agreement. We will then proactively communicate this with our auditor so that plans can be made to perform the applicable compliance audit. We do not view this as an ongoing deficiency, and we deem our corrective action plan to be one that fully addresses this control deficiency. Name of Responsible Person: Mike Cohoon, Executive Director Projected Implementation Date: December, 2025

View Audit 372385

Finding 1162733 (2024-002)

Material Weakness 2024

County of Washington, New York

NY

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

COUNTY OF WASHINGTON, NEW YORK Corrective Action Plan Year ended December 31, 2024 To Whom It May Concern: There were two finding reported for corrective action in Washington County's single audit for the year ended December 31, 2024. The findings and the County’s response are listed below: Finding ...

COUNTY OF WASHINGTON, NEW YORK Corrective Action Plan Year ended December 31, 2024 To Whom It May Concern: There were two finding reported for corrective action in Washington County's single audit for the year ended December 31, 2024. The findings and the County’s response are listed below: Finding 2024-002 Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors’ reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The auditee experienced delays in providing necessary information to the external auditors, which led to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of federal regulations and will result in the County not being a low-risk auditee for the next two audit periods. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to County employees as necessary. Views of Responsible Officials and Planned Corrective Action - The County Treasurer and Board of Supervisors will develop and implement internal controls and procedures to ensure the timely submission of future reporting packages to the FAC. Management expects to have this developed in time for the audit of the year ended December 31, 2025.

View Audit 372367

Finding 1162615 (2024-009)

Material Weakness 2024

Mental Health Association of Columbia-Greene Counties Inc.

NY

Matching / Level of Effort / Earmarking

Finding 2024-009 – Matching, Level of Effort, Earmarking (Material Weakness) Finding: The Organization did not have sufficient controls to ensure that the matching and earmarking requirements was met Management Response: Management agrees with the finding. Corrective action plan: •A compliance contr...

Finding 2024-009 – Matching, Level of Effort, Earmarking (Material Weakness) Finding: The Organization did not have sufficient controls to ensure that the matching and earmarking requirements was met Management Response: Management agrees with the finding. Corrective action plan: •A compliance control checklist and quarterly monitoring process will be implemented to document matching and earmarking requirements by the end of 2025. •Provide grant compliance training to staff. Responsible Party: CFO Completion Date/Status: Expected to be Implemented by end of 2025; ongoing review.

View Audit 372297

Finding 1162543 (2024-002)

Material Weakness 2024

Edwards County

KS

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

Condition and Context: The County does not have a complete set of written cash management policies and procedures required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Managemen...

Condition and Context: The County does not have a complete set of written cash management policies and procedures required by the Uniform Guidance. The lack of written procedures did not result in any material noncompliance, fraud or abuse with respect to the major program. Recommendation: Management should determine the scope of written policies needed for compliance with all federal programs and develop policies and procedures to comply with the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and recommendation. The County’s existing policies are currently under review by management and staff to determine what updates/changes are necessary in order to meet the Uniform Guidance requirements. Once any updates/changes are drafted, the policy will be presented to the Governing Body for review and approval.

View Audit 372246

Finding 1162500 (2024-002)

Material Weakness 2024

Veterans Bridge Home, Inc.

NC

Cash Management Internal Control / Segregation of Duties Allowable Costs / Cost Principles

This was corrected during 2024

View Audit 372225

Finding 1162410 (2024-002)

Material Weakness 2024

Inova Health System

VA

Subrecipient Monitoring Eligibility Reporting

Federal Program Information: Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY23; INORWB611-GY24 Awards: Assistance Listing Number 93.917 – HIV Emergency Relief Project Grants (Part B) Award P...

Federal Program Information: Federal Agencies: Department of Health and Human Services (“HHS”) Pass-Through Entity: Virginia Department of Health Pass-Through Entity Number: INORWB611-GY23; INORWB611-GY24 Awards: Assistance Listing Number 93.917 – HIV Emergency Relief Project Grants (Part B) Award Periods: April 1, 2023 to March 31, 2024; April 1, 2024 to March 31, 2025 Description: Timely Completion of the 24-month Eligibility Screening Type of Finding: Significant Deficiency in Internal Control Over Compliance Recommendation: Management should continue to implement procedures to ensure completion of the eligibility screening prior to the end of the 24-month eligibility period including steps to ensure the eligibility date aligns with the supporting documentation. View of responsible officials: Management concurs with the finding and will continue to implement further procedures to ensure that timely documentation is received with regard to eligibility. Corrective Action Planned: Inova will comply with VDH's 24-month eligibility rule, ensuring that services are not provided to RWHAP clients who miss their reassessment. To prevent gaps in service, Inova will continue to maintain monthly expiring eligibility tracking sheet to ensure clients will receive reminders 30–45 days before their eligibility period ends. CAR reviews will continue periodically throughout the 24 month timeframe. Inova will transition to HRSA’s CareWare system for eligibility management and tracking. Inova will continue 100% internal monthly eligibility audits and peer reviews, as well as implement a 10% chart review by a team member outside of the Juniper Program. Clients who do not submit the required reassessment documents will be removed from the program. Planned Completion Date for Corrective Action Planned: Ongoing with completion date of December 31, 2025.

View Audit 372193

Finding 1162353 (2024-002)

Material Weakness 2024

Allen County

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329

This Finding is related to the failure to correctly report grant funds being expended and to the lack of a Department’s filing one quarterly report timely related to the SLFRF Funds. The Department has been contacted and is carefully reviewing guidance for all future remaining reports. Future Report...

This Finding is related to the failure to correctly report grant funds being expended and to the lack of a Department’s filing one quarterly report timely related to the SLFRF Funds. The Department has been contacted and is carefully reviewing guidance for all future remaining reports. Future Reports are expected to be filed correctly and timely, with future education being sought as needed.

View Audit 372159

Finding 1162310 (2024-004)

Material Weakness 2024

Richland Medical Center, Inc. D/b/a Central Ozarks Medical Center

MO

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency § 200.430

Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that timesheets are reviewed and approved by the appropriate supervisor and ensure that they agree to the payroll register. Repeat Finding Yes Action Taken The staff accountant does th...

Recommendation We recommend that the Organization consistently enforce its internal controls over payroll to ensure that timesheets are reviewed and approved by the appropriate supervisor and ensure that they agree to the payroll register. Repeat Finding Yes Action Taken The staff accountant does the payroll. We save a backup timecard report each payroll that we are paying from the approved by the employee's supervisor. We also have an internal worksheet that we use to document any changes that are made. Once the accountant is done with her review the controller will do the second review before we finish processing the payroll enforcing internal controls that are in place and being followed.

View Audit 372119

Finding 1162263 (2024-001)

Material Weakness 2024

Lucas Local School District

OH

Matching / Level of Effort / Earmarking Subrecipient Monitoring

The District will ensure that any future contracts in excess of $2,000 using federal monies will contain provisions that require the contractor to comply with wage rate requirements and provide certified payroll reports on a weekly basis. This will allow the District to review these reports to ensur...

The District will ensure that any future contracts in excess of $2,000 using federal monies will contain provisions that require the contractor to comply with wage rate requirements and provide certified payroll reports on a weekly basis. This will allow the District to review these reports to ensure there are no violations.

View Audit 372075

Finding 1162184 (2024-003)

Material Weakness 2024

Invisible Children, Inc.

DC

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

Views of Responsible Officials and Planned Corrective Actions: Invisible Children will revise the payroll review process to increase internal controls and reviews so that allocation spreadsheets and GL entries match timesheets and other supporting documentation. Timesheet approvers will be instructe...

Views of Responsible Officials and Planned Corrective Actions: Invisible Children will revise the payroll review process to increase internal controls and reviews so that allocation spreadsheets and GL entries match timesheets and other supporting documentation. Timesheet approvers will be instructed to more closely review at time of approval to ensure proper coding. Finance managers will also review timesheets to ensure proper allocation coding.

View Audit 371993

Finding 1162176 (2024-005)

Material Weakness 2024

Central Minnesota Housing Partnership, Inc.

MN

Material Weakness Reporting Matching / Level of Effort / Earmarking

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring the proper preparation and review of the balance sheets with indication of review with a sign off. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Ac...

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring the proper preparation and review of the balance sheets with indication of review with a sign off. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The year-end actual income statements will be prepared by the Portfolio Accountant based on year-end policies and procedures. The income statement will be reviewed by the Property Director, the Finance Director, initialed and then entered into MINC. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2025

View Audit 371986

Finding 1162175 (2024-004)

Material Weakness 2024

Central Minnesota Housing Partnership, Inc.

MN

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring all income statement items are properly reviewed and reported to the USDA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response t...

Rural Rental Housing Loans - Federal Assistance Listing #10.415 Recommendation: We recommend ensuring all income statement items are properly reviewed and reported to the USDA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The year-end actual income statements will be prepared by the Portfolio Accountant based on year-end policies and procedures. The income statement will be reviewed by the Property Director, the Finance Director, initialed and then entered into MINC. Names of the contact persons responsible for corrective action: Julie Schueller, Finance Director and Deanna Hemmesch, Executive Director Planned completion date for corrective action plan: December 31, 2025

View Audit 371986

Finding 1162154 (2024-002)

Material Weakness 2024

Boston Tremont Housing Development Fund Corporation

NY

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

The Corporation agrees with the finding and the auditor's recommendations have been adopted. As of the report date and subsequent to the statement of financial position date, the $83,761 was repaid back to the Corporation.

View Audit 371944 Questioned Costs: $1

Finding 1162121 (2024-002)

Material Weakness 2024

Benet Place

MN

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropri...

Material Weakness: Unauthorized Loan Recommendation: Management should implement a monthly review process to ensure that management fees are billed in accordance with the terms of the management agreement. Additionally, payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish month end and year end procedures to properly record management fees accordance with HUD approved rate. The payroll allocation issue arose due to a salary allocation being missed during the property management transition. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project.

View Audit 371924 Questioned Costs: $1

Corrective Action Plans

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