Corrective Action Plans

Finding 1153390 (2024-003)

Material Weakness 2024

MN

Material Weakness Internal Control / Segregation of Duties

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking. Explanation of disagreement with audit finding: There is no disagreeme...

Rehabilitation for Survivors of Torture in Minnesota/Ethnic Community Self- Help Program; Refugee and Entrant Assistance – Assistance Listing No. 93.576 Recommendation: Auditor recommends that organization improve grant tracking. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In 2025, ACS is using a grant expenditure trackers for all grants to track spending. Name(s) of the contact person(s) responsible for corrective action: Nasreen Sajady Planned completion date for corrective action plan: This began in late 2024.

View Audit 366598

Finding 1153335 (2024-009)

Material Weakness 2024

County of Trinity

CA

Questioned Costs Allowable Costs / Cost Principles Period of Performance § 200.309 § 200.403

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpre...

Federal program title - Local Assistance and Tribal Consistency Fund program (LATCF) CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The LATCF funds were reported on the SEFA under CFDA 21.032 by the CAO’s department because the funds were transferred from the CAO’s fund to the DOT fund, with the understanding it would be expended. However, DOT did not spend the funds within the same fiscal year in which they received the transfer due to a misunderstanding that the funds could not be used for prior year expense. As a result, the funds were recorded as unearned revenue in fiscal year 2023/24, and the related expenditures will be reported in the following fiscal year. Name(s) of the contact person(s) responsible for corrective action: Lisa McNeely Department of Transportation Business Manager & Christine Gaffney Auditor-Controller. Planned completion date for correcting action plan: Completed

View Audit 366553 Questioned Costs: $1

Finding 1153304 (2024-002)

Material Weakness 2024

Benet Place South

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. 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 monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366520

Finding 1153302 (2024-003)

Material Weakness 2024

Benet Place

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. 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 monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366519

Finding 1153301 (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 366519 Questioned Costs: $1

Finding 1153296 (2024-003)

Material Weakness 2024

Montgomery County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in...

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: One person will complete the report and another will sign off on a full review. Anticipated Completion Date: April 1, 2026 (based on due date of the next report)

View Audit 366496

Finding 1153283 (2024-002)

Material Weakness 2024

Howard County

IN

Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.1 § 200.303

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the findi...

FINDING 2024-002 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Jessica Secrease, County Auditor Contract Phone Number and Email Address: 765-456-2804 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: To prevent a recurrence of this issue in future audits, the County will implement a new internal control procedure. Specifically, the Auditor’s Office will require that both the Deputy Auditor and the County Auditor review and sign off on all Coronavirus State and Local Fiscal Recovery Fund reports prior to submission. This dual-review process will include a standardized checklist to verify data accuracy, consistency with supporting documentation, and compliance with federal reporting requirements. In addition, staff involved in the preparation of the reports will receive refresher training on the applicable guidance and reporting protocols to ensure a thorough understanding of expectations and requirements Anticipated Completion Date: September 2025

View Audit 366471

Finding 1153267 (2024-003)

Material Weakness 2024

City of Greenfield

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the fi...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Lori Elmore Contact Phone Number and Email Address: 317-325-1315 Lelmore@greenfieldin.org Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: We will ensure an internal person reviews the items included in the Annual Project and Expenditure Report before the submission of the report, we will implement a system where communications are exchanged between the Clerk-Treasurer and the person reviewing the submission to verify the report has been reviewed by someone other than the preparer. The spreadsheet which tracks expenditures has been amended to separate the reporting periods. Anticipated Completion Date: By April 30th, 2026 when the next Annual Project and Expenditure Report is due to be submitted.

View Audit 366453

Finding 1153205 (2024-001)

Material Weakness 2024

Benton-Franklin Council of Governments

WA

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

Corrective action the auditee plans to take in response to the finding: CORRECTIVE ACTION PLAN: 7. Closely following the GUIDE FOR EDA CARES REVOLVING LOAN FUND SEMI-ANNUAL FINANCIAL REPORTING PROCESS FOR BFCOG-47289WA FOR EDA AWARD NUMBER 07-79-07622 document. To avoid errors in key lines, such as ...

Corrective action the auditee plans to take in response to the finding: CORRECTIVE ACTION PLAN: 7. Closely following the GUIDE FOR EDA CARES REVOLVING LOAN FUND SEMI-ANNUAL FINANCIAL REPORTING PROCESS FOR BFCOG-47289WA FOR EDA AWARD NUMBER 07-79-07622 document. To avoid errors in key lines, such as administrative expenses, RLF income earned during the fiscal year, and RLF income used for administrative costs for the fiscal year. 8. To further avoid discrepancies, BFCOG will move to a semi-annual administrative expense reimbursement cycle to align with the semi-annual reporting periods. By doing this instead of only once at year's end, we will lessen the chance of those expenses being missed in reporting. 9. The primary responsibilities of this process will be transferred to our Staff Accountant (A. Fernandez) and reviewed with the Authorized Representative/Lending Director (M. Holt). During this transfer of duties, our Staff Accountant and Authorized Representative/Lending Director will ensure adequate training for upcoming reporting cycles and proper internal and EDA-level review. 10. The EDA RLF Program Administrator provided guidance that there is no mechanism for correcting reports filed in error and that necessary corrections must be made when filing the 2025 Year-End Financial Report. 11. File the 2025 Year-End Financial Report accurately and on time and document the review and submission paper trail for future reference.

View Audit 366431

Finding 1153197 (2024-006)

Material Weakness 2024

Swift County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.516

ALLOWABLE COSTS - MEDICAL ASSISTANCE Recommendation: It is recommended that the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in re...

ALLOWABLE COSTS - MEDICAL ASSISTANCE Recommendation: It is recommended that the County implement procedures to ensure that all disbursements are reviewed and approved prior to payment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will train employees to ensure that all disbursements are reviewed prior to payment. Name of the contact person responsible for corrective action plan: Tesa Tomaschett, Administrator Planned completion date for corrective action plan: December 31, 2025

View Audit 366418

Finding 1153169 (2024-001)

Material Weakness 2024

Wabash County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding...

FINDING 2024-001 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Shelly Baucco, County Auditor Contact Phone Number and Email Address: (260) 563-0661 Views of Responsible Officials: We concur with the finding and submit the following corrective action plan. Description of Corrective Action Plan: 1. The Auditor will print reports in the date span of the reporting period. 2. The Auditor will fill out the SLFRF Compliance Report and print it out for review. 3. A Deputy Auditor will compare the report documents to the Compliance report from SLFRF with checkmarks, for date span and correct amounts reported. Then sign off when correct and completed. 4. The documentation will be filed in the Grant binder. Anticipated Completion Date: August 2025

View Audit 366397

Finding 1153143 (2024-002)

Material Weakness 2024

Economic Improvement Council INC

NC

HUD Housing Programs Reporting Subrecipient Monitoring

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the...

The agency did not complete the Fiscal Year 2023 and Fiscal Year 2024 Financial Data Schedule (FDS) submissions in accordance with HUD deadlines. To correct this, EIC has engaged the services of a Fee Accountant with extensive HUD FDS reporting experience. The Fee Accountant will coordinate with the CEO, CFO, and HCV Director to ensure that all required FDS submissions are prepared, reviewed, and submitted by HUD’s established deadlines. Procedures are being implemented to track deadlines and monitor submission progress to avoid future delays. The FY 2023 audited FDS will be coordinated and submitted by September 26, 2025. EIC will also coordinate with Aprio to complete and file the FY 2024 audited FDS submission upon completion of the FY 2024 audit. FY 2023 Audited FDS: To be filed by September 26, 2025. FY 2024 Audited FDS: To be completed in coordination with Aprio. FY 2025 Unaudited FDS: Due August 30, 2025. FY 2025 Audited FDS: Due March 31, 2026. All future FDS submissions will be completed by the required HUD deadlines. Mrs. Marisa Stanley, Fee Accountant, Dr. Landon B. Mason, Executive Director, Ms. Jose Taylor, CFO, Mr. Ernest Hines, HCV Director.

View Audit 366372

Finding 1153131 (2024-004)

Material Weakness 2024

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

2024-004: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted September 15, 2025, which was 168 days past the March 31, 2025 deadline. Action planned in response to finding: ...

2024-004: Reporting Type of Finding: Noncompliance, Material Weakness Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted September 15, 2025, which was 168 days past the March 31, 2025 deadline. Action planned in response to finding: Management will implement procedures to ensure that all audit documentation, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Similar to prior year finding 2023-005. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

View Audit 366362

Finding 1153126 (2024-003)

Material Weakness 2024

Cibecue Community Education Board, Inc. Dba Dishchii'bikoh Comm School

AZ

Special Tests & Provisions Material Weakness Internal Control / Segregation of Duties

2024-003: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: Similar to prior year finding 2023-004. Action plan...

2024-003: Special Tests and Provisions Type of Finding: Noncompliance, Material Weakness Context: For three of 20 employees tested, the School did not maintain a current and full background check and character investigation on file. Repeat Finding: Similar to prior year finding 2023-004. Action planned in response to finding: Management will implement procedures to ensure that all employees have a current character investigation and background check on file. Planned completion date for corrective action plan: June 30, 2025 Name of the contact person responsible for corrective action: Dolores Silva, Chief Financial Officer

View Audit 366362

Finding 1153123 (2024-003)

Material Weakness 2024

City of Marion

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concu...

FINDING 2024-003 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Dana Gault, Controller Contact Phone Number and Email Address: 765-382-3762 dgault@cityofmarion.in.gov Views of Responsible Officials: We concur with the finding. Explanation: While the City concurs with the finding that funds were reported as expended in the April 1, 2023 to March 31, 2024 program reporting period, while in fact, these funds were merely transferred from the City’s American Rescue Plan Act Local Fiscal Recovery Fund to accounts for the City’s Redevelopment Commission and Airport Authority, and were not actually expended during said program reporting period from the accounts to which they had been transferred. The City wishes to make it clear that the City made the relevant transfers appropriately and did so to advance permissible programs and projects under the Award Terms and Conditions of the City’s Local Fiscal Recovery Fund Program award. At all times, the City maintained awareness of the funds in question and the status of the programs and projects being undertaken by the Redevelopment Commission and Airport Authority, respectively. The only matter with which the City concurs is the finding that, for purposes of reporting in the City’s Project and Expenditure Report, these funds were in fact transferred to allow the Redevelopment Commission and Airport Authority, respectively, to expend the funds, and that this transfer was reported as an expenditure of such funds in error. Description of Corrective Action Plan: The Deputy Controller will prepare the report and the Controller and the Financial Advisor will review and approve the current reporting period dates and data are correct. We will update the INTERNAL CONTROL to require that the Deputy Controller, Controller and Financial Advisor will include in their preparation and review, identification of the specific expenditure underlying any report of expended funds to avoid future incidents of a transfer of funds being mischaracterized as an expenditure of funds. Anticipated Completion Date: December 31, 2025

View Audit 366354

Finding 1153121 (2024-001)

Material Weakness 2024

Civic Arts

TX

Cash Management Material Weakness Matching / Level of Effort / Earmarking

Management concurs with the recommendation as proposed and is implementing policies and procedures to provide for proper segregation of duties over grant activities. This has been implemented effective immediately.

View Audit 366353

Finding 1153083 (2024-012)

Material Weakness 2024

Milwaukee Public Schools

WI

Subrecipient Monitoring Material Weakness Matching / Level of Effort / Earmarking § 200.302 § 200.303

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what...

Finding 2024-012 – Material Weakness – Maintenance of Effort Condition The Maintenance of Effort (MOE) calculation is calculated annually by the Wisconsin Department of Public Instruction (WI DPI) based on the information submitted in the PI-1505 report. There was a $16,977,949 variance between what was reported in the PI-1505 and the District's accounting records for the revenue source code 751. Due to this variance, we recalculated the MOE based on the District's accounting records. The MOE on a per pupil basis would have still been met. Corrective Action Plan The Office of Finance is committed to timely and accurate financial reporting. As we aim to improve our financial reporting due to DPI, our ACFR preparation and our SEFSA preparation, we will ensure that our reporting reconciles and there are no variances. We are working to improve, as mentioned in all the findings above, related to financial reporting. We recognize that this is critical for funding purposes for our district and it is our intent that this finding is remedied for FY25 reporting. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer Anticipated Completion: 06.30.2026

View Audit 366326

Finding 1153080 (2024-011)

Material Weakness 2024

Milwaukee Public Schools

WI

Questioned Costs Subrecipient Monitoring Cash Management

Finding 2024-011 – Material Weakness – Reporting Condition In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider’s salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the provi...

Finding 2024-011 – Material Weakness – Reporting Condition In 22 of the 25 providers tested, there were issues related to incorrectly reporting the provider’s salaries and benefits in the quarterly cost reports. • In quarters ended December 2022 and March 2023 there were 21 instances where the providers’ salaries and benefits were not reported even though they worked providing services to eligible students. • In quarters ended March 2023 and June 2023 there were eight instances where the providers’ salaries and benefits were overstated when compared to the District’s payroll records. Seven of the eight individuals were included in the 21 instances above that were not reported in the quarters ended December 2022 and March 2023. Corrective Action Plan Central office will be improving processes and procedures to ensure that teachers are reminded to enter their hours worked on a regular basis. Controls will be implemented for timely reviews to ensure completeness and accuracy. Training of key staff on an annual or semi-annual basis is key. It is the intent of the Office of Finance to create and implement a robust training plan in place for the summer of 2026. Name(s) of Contact Person(s) Responsible for Corrective Action: Chief Financial Officer, Central Office leadership Anticipated Completion: 06.30.26

View Audit 366326 Questioned Costs: $1

Finding 1153060 (2024-001)

Material Weakness 2024

Trinity Academy for the Performing Arts

RI

Material Weakness Period of Performance Reporting

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th F...

August 26, 2025 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the followinbg correction action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street 16th Floor Boston, MA 02110 Audit Period: July 1, 2023, thru June 30, 2024 The findings from June 30, 2024, schedul fo findings and questioned cost are discussed below. The findigns are numbered consistently with the numbers assgined in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2024-001 Payroll Reccomendation: The Scheool implements a standardized checklist and conducts preiodic internal reviews of onboarding documentation to ensure all required forms are properly completed and retained in accordance with Federal Regulations.. Action Taken: The School is implementing a standardized onboarding checklist; all personnel folders will now included a printed version to ensure required forms, including Form I-9 and Form W-4 are completed in full a the time of hire. In addition, periodic interal review of personnel files are completed in full at the time of hire. In addition, periodic internal reviews of personnel files will be conducted to verify ongoing compliance. HR staff will also receive additional training to reinforce proper documentation procedures and retention requirements. We are committe to strengthening interal controls and ensuring full compliance moving forward. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands

View Audit 366314

Finding 1153059 (2024-002)

Material Weakness 2024

Turning Point of Central California, Inc.

CA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Material Weakness § 200.118 § 200.318 § 200.326

Finding 2024-002 Corrective Action: We will update our procurement policies and procedures to align with the latest Uniform Guidance requirements, including the 2024 updates that mandate documentation of price reasonableness for all micro-purchases. We plan to adopt a standardized coding submission ...

Finding 2024-002 Corrective Action: We will update our procurement policies and procedures to align with the latest Uniform Guidance requirements, including the 2024 updates that mandate documentation of price reasonableness for all micro-purchases. We plan to adopt a standardized coding submission that clearly articulates the various types of purchases and the appropriate documentatoin for each type of purchase. We will adopt regular training sessions for procurement and grant management staff to reinforce comnpliance requirements and proper documentation practices. Person Responsible: Interim CFO - Bruce Tyler and Finance Director - Jason Phillips Timing for Implementation: October 31, 2025

View Audit 366313

Finding 1153058 (2024-001)

Material Weakness 2024

Turning Point of Central California, Inc.

CA

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

Finding 2024-001 Corrective Action: We have evaluated the operations of the business office and are in the process of reorganizing our FloQast software to include all balance sheet accounts with check-off reconciliation lists to be assigned to bookkeeping and accounting staff for monthly reconciliat...

Finding 2024-001 Corrective Action: We have evaluated the operations of the business office and are in the process of reorganizing our FloQast software to include all balance sheet accounts with check-off reconciliation lists to be assigned to bookkeeping and accounting staff for monthly reconciliations. These assigned tasks will be tracked and signed off by the Finance Director and the Chief Financial Officer to keep all staff accountable. Person Responsible: Interim CFO - Bruce Tyler and Finance Director - Jason Phillips Timing for Implementation: Complete and caught up by October 15, 2025

View Audit 366313

Finding 1153026 (2024-001)

Material Weakness 2024

Gibson County

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303

FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective A...

FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective Action Plan: The Deputy Auditor will prepare the report from the financial information in LOW and the Auditor will review and approve it prior to submission with the U.S. Treasury. Moving forward the County Auditor will enhance internal controls procedures to be in compliance with 2 CFR 200.303. This includes protocols to communicate with the U.S. Treasury when system issues are identified that may affect timely or accurate reporting. Anticipated Completion Date: January 1, 2026

View Audit 366300

Finding 1152928 (2024-001)

Material Weakness 2024

Bedford County Conservation District

PA

Material Weakness Reporting Internal Control / Segregation of Duties

Management's Response Management will address the proposed audit adjustments effective December 31, 2024. Accounting personnel will obtain guidance from the auditor on the proper reporting of infrequent and unusual transactions as they arise. Further, management will request statements on life insur...

Management's Response Management will address the proposed audit adjustments effective December 31, 2024. Accounting personnel will obtain guidance from the auditor on the proper reporting of infrequent and unusual transactions as they arise. Further, management will request statements on life insurance contracts in order to properly monitor and record activity and investment balances.

View Audit 366255

Finding 576322 (2024-002)

Material Weakness 2024

Pro Viviendas Iv, Inc.

PR

HUD Housing Programs Material Weakness Special Tests & Provisions

Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing t...

Contact Person: Carmen G. Rivera Proposed Completion Date: June 30,2025 Corrective Action: Management has consulted with HUD’s account executive regarding the use of the reserves as collateral for financing. As of this date, Management is still waiting for HUD’s response since they are analyzing the transaction. Banco Popular de Puerto Rico, the mortgage, will be notified about HUD final notification to ensure the correct collateral requirements are met. Evidence of resolution will be sent to HUD. The responsible person for the corrective action plan is Carmen G Rivera, Blanco’s Vice-President. The estimated completion date for the finding is June 30, 2025.

View Audit 366194

Finding 576314 (2024-004)

Significant Deficiency 2024

Yakama Nation Housing Authority

WA

HUD Housing Programs Material Weakness Significant Deficiency § 200.303

Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work...

Person responsible for this corrective action plan: Jana Kent, Executive Director Corrective Action Plan: YNHA is developing a policy and procedures to address environmental reviews and ensure that when an environmental review is required that it is conducted and approved prior to beginning work on a project. Estimated Completion Date: October 1, 2025

View Audit 366187

Corrective Action Plans

Filters