Corrective Action Plans

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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
Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and M...
Corrective Action Plan 2 CFR § 200.511(c) December 3, 2025 U.S. Department of Environmental Protection The Connecticut Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent accounting firm: Seward and Monde, 296 State Street, North Haven, CT 06473 Audit Period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Federal Award Finding No. 2025-001 – Cash Management Auditors’ Recommendation: DPH should continue its efforts to timely review transactions initially recorded to base grant SIDs, reclassify those expenditures and initiate the drawdown request. DPH should ensure that federal drawdowns align with the immediate cash needs to administer the program. Planned Corrective Action: The Department has since initiated reconciliation of the accounts to ensure that all expenditures are aligned with their proper set-aside awards as well as beginning to drawdown from respective set-aside accounts. Anticipated Completion Date: June 30, 2026 Official responsible for implementation of corrective action plan: Chukwuma Amechi, Fiscal Administrative Manager 2 CT Department of Public Health (860) 509-7233
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – Will establish policy to ensure payrolls are submitted a week after the week of work is performed. Completion Date – Ongoing
Contact Person – Superintendent, Dr. Erich Heise Corrective Action Plan – Will establish policy to ensure payrolls are submitted a week after the week of work is performed. Completion Date – Ongoing
Finance department will set up the coding process and begin including Departments that match project codes for all federal programs. Corrective Action Owner: Lisa Peacock, Comptroller with assistance from the Senior Accountant, and report to Francesca Rattray, CEO
Finance department will set up the coding process and begin including Departments that match project codes for all federal programs. Corrective Action Owner: Lisa Peacock, Comptroller with assistance from the Senior Accountant, and report to Francesca Rattray, CEO
Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance ...
Auditor Description of Condition and Effect: Although the District has processes in place to cover these areas, there are no formal written policies covering payments, allowability of costs, and compensation. As a result of this condition, the District did not fully comply with the Uniform Guidance applicable to the above noted grants. Auditor Recommendation: We are aware that the District is evaluating options using internal and external resources to take corrective action. We recommend that the District proceed with its selected option as soon as practical, but no later than the end of the next fiscal year. Corrective Action: As noted, the District has processes in place that cover all grant guidelines related to federal funds. However, upon bringing it to our attention that these policies should be in writing, we are making every endeavor to comply. The District is currently working on drafting policies that will meet the criteria set out in the Uniform Guidance. Responsible Person: Maria Gistinger, Interim Chief Financial Officer Anticipated Completion Date: June 30, 2026
When processing unofficial withdrawals through the R2T4 process, an additional step to the withdrawal process has been added. Financial Aid staff will use the NSLDS Enrollment History Update feature to submit the unofficial withdrawal date directly to NSLDS. This ensures that the date has been repor...
When processing unofficial withdrawals through the R2T4 process, an additional step to the withdrawal process has been added. Financial Aid staff will use the NSLDS Enrollment History Update feature to submit the unofficial withdrawal date directly to NSLDS. This ensures that the date has been reported to NSLDS avoiding any potential that the student being reported has missed the regular NSC enrollment reporting rosters.
Planned Corrective Action: 1. Secure from DHHS written description of the local match required under our contract. 2. Based on confirmation of this requirement, create a separate tracking spreadsheet to monitor compliance as part of the DHHS quarterly reporting process. Planned Implementation Date o...
Planned Corrective Action: 1. Secure from DHHS written description of the local match required under our contract. 2. Based on confirmation of this requirement, create a separate tracking spreadsheet to monitor compliance as part of the DHHS quarterly reporting process. Planned Implementation Date of Corrective Action: June 30, 2026 Person Responsible for Corrective Action: Tim Diaz, Executive Director
Condition During our testing over direct loan disbursement notifications, we found that for twenty out of twenty students tested, City Colleges could not provide evidence that notifications were sent within the required timeframe informing the student, or parent, that a credit will be made to the st...
Condition During our testing over direct loan disbursement notifications, we found that for twenty out of twenty students tested, City Colleges could not provide evidence that notifications were sent within the required timeframe informing the student, or parent, that a credit will be made to the student’s account for a direct loan disbursement. While City Colleges demonstrated that its system was configured to automatically send notification letters and confirmed that notifications were issued, City Colleges could not provide documentation showing the specific date each notification was sent in relation to the loan disbursement. Cause City Colleges’ system is designed to record the date notifications are sent to students; however, it does not retain a copy of the actual notification content that was transmitted. Corrective Action Taken or Planned City Colleges’ IT team, in collaboration with a consultant, will configure the system to bring all Direct Loan communication letters into the Financial Aid (FA) Status pages. Integrating these letters directly into the FA Status page will ensure they are easily accessible for FA staff. As part of this enhancement, City Colleges will be able to view a timestamp indicating when each communication was sent to the student, as well as view the information required to be communicated by 34 CFR 668.165. Contact Person: Leticia Garcia, District Director of Student Financial Aid Anticipated Completion Date: December 13, 2025
Condition For one out of forty students tested, City Colleges properly recalculated a return of Title IV funds for a student but did not subsequently adjust the student's account to perform the return or notify the student of the adjusted award amount. Cause The lack of return of Title IV funds was ...
Condition For one out of forty students tested, City Colleges properly recalculated a return of Title IV funds for a student but did not subsequently adjust the student's account to perform the return or notify the student of the adjusted award amount. Cause The lack of return of Title IV funds was an oversight due to human error. Corrective Action Taken or Planned To strengthen internal controls, the District Office assigned an analyst to conduct a review of a random selection of files across all seven colleges scheduled for audit to help identify any discrepancies early and ensure compliance. All R2T4 specialists will receive yearly refresher trainings on R2T4 procedures and controls. Contact Person: Leticia Garcia, District Director of Student Financial Aid Anticipated Completion Date: December 13, 2025
2025-001 Loan Reserve Requirement Non-Compliance The Chairman of the Tongue River Valley Joint Powers Board will continue to work with USDA-RD to address this issue. The Board and the USDA have received a purchase agreement from Montana Dakota Utilities Co. for the purchase of the Tongue River Gas s...
2025-001 Loan Reserve Requirement Non-Compliance The Chairman of the Tongue River Valley Joint Powers Board will continue to work with USDA-RD to address this issue. The Board and the USDA have received a purchase agreement from Montana Dakota Utilities Co. for the purchase of the Tongue River Gas system. The sale is pending approval for the Wyoming Public Service Commission.
Responsible party: Bethany Johnson, Interim Executive Director and Commercial Lending Manager and Tyler Ward, Interim Finance Director and Commercial Lender Implementation date: December 31, 2025 Corrective Action Plan Both Bethany Johnson, Interim Executive Director and Commercial Lending Manager, ...
Responsible party: Bethany Johnson, Interim Executive Director and Commercial Lending Manager and Tyler Ward, Interim Finance Director and Commercial Lender Implementation date: December 31, 2025 Corrective Action Plan Both Bethany Johnson, Interim Executive Director and Commercial Lending Manager, and Tyler Ward, Interim Finance Director and Commercial Lender, will continue to monitor the budget vs actuals both on a monthly and quarterly basis. Tyler Ward will provide an initial review and Bethany Johnson will provide a secondary review of the financial statements. If any variances are more than 5% over within a category, this category and the overall variances of each line item will be monitored closely to determine if any cumulative changes would cause a 10% or more increase or decrease overall in addition to a particular category. If a budget revision is determined to be required, Tyler Ward will prepare this document and Bethany Johnson will review and sign before submitting it to SBA. A reminder will be added to both Bethany Johnson and Tyler Ward’s SCKEDD calendars along with the existing reporting reminders. This will serve as a secondary reminder to monitor the budget at 90, 60 and 30 days before the end of the grant year. This will ensure that any changes in the 4th quarter can be addressed before the budget revision cutoff date to SBA. Calendar reminders will be added on 12/15/2025, and financials statement variances towards the Microloan grant will be reviewed with more scrutiny moving forward beginning with December 31, 2025 financial statements.
Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Exp...
Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement and follow a suspension and debarment policy in accordance with 2 CFR section 180.995 and specify the review of a vendor must be done prior to entering into a covered transaction. Names of the contact persons responsible for corrective action: Nicole Olson, Office Manager Planned completion date for corrective action plan: June 30, 2026
The Authority will consider implementing the recommendation. The Authority is actively working on rectifying the finding.
The Authority will consider implementing the recommendation. The Authority is actively working on rectifying the finding.
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