Corrective Action Plans

Finding 1255 (2021-015)

Significant Deficiency 2021

KY

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to refine that all withdrawn students are included in the Summary Level Report. This will be fully functional in FY25.

View Audit 2371

Finding 1254 (2021-014)

Significant Deficiency 2021

Kentucky State University

KY

Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with the finding. The University is currently utilizing the Banner Optimization to develop a message alert within the Student Portal (Wired) when a loan disbursement is made. This will be fully functional in FY25.

View Audit 2371

Finding 1247 (2021-012)

Significant Deficiency 2021

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fair...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 2371

Finding 1246 (2021-011)

Significant Deficiency 2021

Kentucky State University

KY

Reporting Student Financial Aid Matching / Level of Effort / Earmarking

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fair...

The University concurs with finding. All students were reported to the National Student Clearinghouse (NSC) as to what their status was for those terms. The updates were not updated in the NSLDS side. According to the audit staff, this is a common finding amongst institution due to this being a fairly new process/requirement. This process will be corrected going forward.

View Audit 2371

Finding 1013 (2021-009)

None 2021

City of Novato

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

1) Hire consultant to write procedures manual, 2) get other department feedback 3) issue manual. Responsible Party: Carla Carvalho-Degraff, Cristina Soares. Target Completion Date: 09/30/24.

View Audit 1921

Finding 1012 (2021-008)

Material Weakness 2021

City of Novato

CA

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.514

1) Identify high risk areas 2) Reconcile accounts 3) Document process 4) Maintain once current 5) Work through list until all accounts are bring reconciled on a schedule 6) Develop month end check lists 7) Use checklists to close 8) Enhance checklists throughout the year . Responsible Party: Amy Cun...

1) Identify high risk areas 2) Reconcile accounts 3) Document process 4) Maintain once current 5) Work through list until all accounts are bring reconciled on a schedule 6) Develop month end check lists 7) Use checklists to close 8) Enhance checklists throughout the year . Responsible Party: Amy Cunningham, Carla Carvalho-Degraff. Target Completion Date: 06/30/2024

View Audit 1921

Finding 936 (2021-002)

Material Weakness 2021

Park Ridge Apartments, Inc.

LA

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

FINDING #2021-002 RECORD KEEPING FOR NEW CONSTRUCTION Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future...

FINDING #2021-002 RECORD KEEPING FOR NEW CONSTRUCTION Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future.

View Audit 1757

Finding 935 (2021-001)

Material Weakness 2021

Park Ridge Apartments, Inc.

LA

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

FINDING #2021-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action...

FINDING #2021-001 LATE PAYMENT OF CONSTRUCTION COSTS FROM LOUISIANA HOUSING FINANCE AGENCY LOAN AND INELIBIBLE COSTS Recommendation: We recommend that the entity develop internal controls that will prevent this occurrence in the future. Views of Responsible Officials and Planned Corrective Action: Management will adopt controls to prevent this in the future.

View Audit 1757

Finding 577 (2021-008)

None 2021

Okfuskee County

OK

Questioned Costs Allowable Costs / Cost Principles Reporting § 200.303 § 200.318 § 200.84

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Responsible personnel will attend training classes by OSAI, OEM, and Muskogee Creek Nation to stay updated on allowable expenditures and record keeping techniques to allow for more accurate reporting. I will work with the County Emergency Management Coordinator to ensure quarterly reports are filed on time., Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119 Questioned Costs: $1

Finding 576 (2021-007)

Material Weakness 2021

Okfuskee County

OK

Allowable Costs / Cost Principles Special Tests & Provisions Period of Performance § 200.303

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Inform...

Title 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters), Officials and employees tasked with the responsibility of expending federal FEMA funds will attend training and seminars offered by OSAI, OEM, and Muskogee Creek Nation to better understand the guidelines. Information received will be communicated to the other officials at the quarterly meetings, Anticipated Completion Date 6/30/23, Responsible Contact Person Board of County Commission Chairman - James Yandell

View Audit 1119

Finding 532 (2021-006)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.303 § 200.430

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the require...

Deficiencies in Activities Allowed, Allowable Costs, and Period of Performance Controls over compliance with Payroll - Significant Deficiency Recommendation: The auditor recommends that the Entity implement controls for documenting and retaining information to indicate the Entity follows the requirements over 2 CFR section 200.430(i), and that alll pay rates be reviewed for approval and propriety. Action Taken: EPHCC will implement additional controls to ensure the following: 1. All employees must submit an approved timesheet or time and effort for each pay period. 2. All payroll transactions for staff from staffing agencies need to be reviewed by the accounting manager to ensure invoice has correct rate and that staff is paid for all hours worked on timesheet. 3. Upon hiring staff from staffing agencies, EPHCC shall document and retain information that all pay rates are reviewed byt the CEO for approval and propriety. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Effective by May 2023

View Audit 1055 Questioned Costs: $1

Finding 531 (2021-005)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Ta...

Deficiency in Special Tests and Provision Controls over Compliance with Training - Significant Deficiency Recommendation: The auditor recommends the Entity follow their employee policies and procedures related to mandatory trainings and retain documentation of all mandatory trainings held. Action Taken: EPHCC complied with all of the mandatory trainings, but in 2021 ther were held virtually due to COVID and there was no travel documentation. EPHCC is committed to continuing to follow our policy to ensure all mandatory trainings held are attended. Responsible Official: Chief Financial Officer, Lizabeth Romero Timeline for Implementation: Has already been implemented.

View Audit 1055

Finding 530 (2021-004)

Significant Deficiency 2021

El Paso Hispanic Chamber of Commerce

TX

Cash Management Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the...

Deficiency in Cash Management Controls over Compliance - Significant Deficiency Recommendation: The auditor recommends that the Entity implement adequare controls for the bank reconciliation process to ensure the reconciliation is occurring on a timely basis and is reviewed by someone other than the preparer. Action Taken: EPHCC will have an addendum to the bank reconciliation process to ensure that after it is reviewed by someone other than the preparer, the reconciliation is signed to have a documentation trail for verificationpurposes. Responsible Official: Chief Financial Officer, Lizabeth Romero. Timeline for Implentation: Effective by April 2023.

View Audit 1055

Finding 438 (2021-002)

Material Weakness 2021

Garfield County

NE

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.508 § 200.509 § 200.512

Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirem...

Finding 2021-002 Program: Various, including AL 97.036 – Disaster Grants – Public Assistance (Presidentially Declared Disasters) – Reporting Corrective Action Planned: To make sure and have proper education and obtain training to ensure County personnel are aware of the Federal reporting requirements and understanding of the schedule of expenditures of Federal awards. Anticipated Completion Date: Fiscal Year End 2023-2024 Responsible Party: Garfield County Board Scott Krause Garfield County Board Chairman

View Audit 964

Finding 1175574 (2020-007)

Material Weakness 2020

Dewey County

OK

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

The County will include discussion of all required compliance requirements for each federal program presented in our Officers’ meetings.

View Audit 389362

Finding 1159774 (2020-009)

Material Weakness 2020

Program of Academic Exchange

NY

Matching / Level of Effort / Earmarking § 200.306

PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and bud...

PAX will implement a dedicated cost center in the books and records specifically for tracking these expenses. This will allow for better transparency and accountability in reporting. Additionally, PAX will reconcile against this cost center to ensure that the expenses reported to the grantor and budgetary allocations align with the actual expenditures. Dije Kucana, Comptroller, effective immediately

View Audit 370332

Finding 574675 (2020-005)

Material Weakness 2020

School Administration Unit #53

NH

Questioned Costs Matching / Level of Effort / Earmarking

This was not due to inexperience staff or lack of training, but rather an anomaly. Typically, the districts do not receive additional funding. The MOU worksheet was completed in the fall and approved by the DOE prior to spending occurring. The DOE released additional funds later in the fiscal year, ...

This was not due to inexperience staff or lack of training, but rather an anomaly. Typically, the districts do not receive additional funding. The MOU worksheet was completed in the fall and approved by the DOE prior to spending occurring. The DOE released additional funds later in the fiscal year, but did not request or require a revised MOU sheet. The districts typically always only cover salaries, but with the additional funds released other items were purchased. We do not believe that any additional action needs to be taken as this was not due to a lack of understanding or training, but rather the DOE did not require a revision with the additional funding released. All funds expensed from a grant are reported to the DOE. The full amount of expenses for special education were also captured in the MS25.

View Audit 364958 Questioned Costs: $1

Finding 573286 (2020-007)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Matching / Level of Effort / Earmarking

The recommendations have since been addressed and implemented. On May 6, 2025, the Authority Board of Commissioners passed a resolution to authorize a contract for conducting a physical needs assessment of Nystrom Village and Richmond Village. This assessment aims to identify repair, maintenance, an...

The recommendations have since been addressed and implemented. On May 6, 2025, the Authority Board of Commissioners passed a resolution to authorize a contract for conducting a physical needs assessment of Nystrom Village and Richmond Village. This assessment aims to identify repair, maintenance, and capital improvement activities for future environmental reviews.

View Audit 364071

Finding 573285 (2020-006)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. ...

The recommendations have since been addressed and implemented. The Authority maintains a comprehensive list of all owned and insured assets within our Asset Repositioning strategy document. The Housing Authority will establish an electronic filing system to securely store all declarations of trust. In accordance with PHI Notice 2014-14, the Housing Authority will formally request the release of the Declaration of Trust (DOT) from HUD prior to the closing or transfer of the title of any public housing property.

View Audit 364071

Finding 573280 (2020-001)

Material Weakness 2020

Richmond Housing Authority

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties § 200.303

The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and re...

The recommendations have since been addressed and implemented. The City has assigned staff to specific duties to support the Authority’s financial operations. Staff have implemented new processes that align with the City’s policies and procedures, while also in accordance with HUD regulations and requirements, to improve the integrity and accuracy of the Authority’s financial reporting and management of federal awards. The procedures ensure separation of duties and levels of approval to handle and manage federal funds. Staff also continue to attend trainings to understand Federal statutes and regulations.

View Audit 364071

Finding 569333 (2020-011)

Material Weakness 2020

St. Croix Chippewa Housing Authority

CA

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

2020-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2020-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 360843

Finding 569323 (2020-001)

Significant Deficiency 2020

St. Croix Chippewa Housing Authority

CA

Internal Control / Segregation of Duties Subrecipient Monitoring Significant Deficiency

2020-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at leas...

2020-001 Segregation of Duties – Loan Program Significant Deficiency Recommendation: The Housing Authority’s fiscal policies should be revised to ensure that preventive controls are in place over check disbursements for loan disbursements, such that checks must be signed with live signatures at least the signature of one Tribal Council member. Further, individuals who benefit from the loan program should not have complete discretion over recording and processing of advances and repayment. We recommend a complete list of outstanding balances be presented to the Tribal Council, or its designee, for continued monitoring. Action Taken: The SCCHA discontinued the Loan Program as of November 2019. A complete list of balances owed has been submitted to the Tribal Council with the outstanding balances of those whom had signatory authority forwarded to the St. Croix Tribal Court for further repayment actions.

View Audit 360843

Finding 565793 (2020-012)

Material Weakness 2020

Rogers County

OK

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

The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and rep...

The Board of County Commissioners will work with work with all elected officials and with the state and local partners in each federal award to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. These policies and procedures will be designed to identify requirements for recipients and sub-recipients of grants, ensure accurate equipment and real properly management, procurement, recipient and subrecipient monitoring and reporting. Further, policies will ensure a proper understanding of all grant requirements and compliance of the same.

View Audit 359479

Finding 565059 (2020-010)

Material Weakness 2020

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in Accounting as a reminder to submit financial reports to Engineering or the grantor.

View Audit 358984

Finding 565058 (2020-009)

Material Weakness 2020

Virgin Islands Port Authority

VI

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintai...

The Director of Engineering will sign reports submitted to the FAA as validation that the items have been reviewed. The Senior Compliance Officer serves as the record keeper for documents filed between VIPA, the FAA, and other institutions, ensuring that VIPA submits the required filings and maintains a working spreadsheet of items sent. Additionally, a tickler system has been implemented in Accounting as a reminder to submit financial reports to Engineering or the grantor.

View Audit 358984

Corrective Action Plans

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