Corrective Action Plans

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expe...

Clean Water State Revolving Fund – ALN: 66.458 Finding: Schedule of Expenditures of Federal Awards Preparation Recommendation: Procedures should be implemented to ensure completion of an entry to the Schedule of Federal Expenditures of Federal Awards to achieve a reliable reporting of total expenditures for an audit period. Action Taken: The City of Hartwell recognizes its responsibility to prepare and present an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with Uniform Guidance. To address this finding, the City will implement formal written procedures for the preparation and review of the SEFA.

View Audit 365912

Finding 575719 (2023-004)

Material Weakness 2023

Iowa City Community School District

IA

Internal Control / Segregation of Duties Material Weakness Reporting

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal...

Identifying Number: 2023-004 Finding: Required reports under the Education Stabilization Fund were not reviewed and approved by an individual other than the preparer prior to submission. Corrective Actions Taken or Planned: The district has employed a Grant Specialists to oversee State and Federal Grant programs who will be responsible for grant related reporting or submissions. Prior to any filings, these will be reviewed by either the CFO or the Controller with the exception of nutritional related grants. Alan Moran, Controller and Director of Financial Reporting is responsible for this corrective action plan by December of 2025.

View Audit 365701

Finding 575322 (2023-002)

Material Weakness 2023

San Juan Housing Authority

TX

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authoriz...

Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authorized to sign checks. Anticipated completion date - Within the next fiscal year.

View Audit 365373

Finding 575321 (2023-001)

Material Weakness 2023

San Juan Housing Authority

TX

HUD Housing Programs Material Weakness Internal Control / Segregation of Duties

Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.

View Audit 365373

Finding 574610 (2023-003)

Material Weakness 2023

Southwestern Christian University, Inc.

OK

Material Weakness

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University acknowledges the importance of the Gramm-Leach-Bliley Act (GBLA) and the responsibilities it places on higher education institutions to protect personal and financial information of students, fami...

Gramm-Leach-Bliley Act (GLBA) Compliance Planned Corrective Action: Southwestern Christian University acknowledges the importance of the Gramm-Leach-Bliley Act (GBLA) and the responsibilities it places on higher education institutions to protect personal and financial information of students, families, and employees. We are committed to safeguarding sensitive data as part of our responsibility to operate with integrity and stewardship. To address these findings, SCU is working closely with our IT specialist in taking the following steps: a. Information Security Program: we are formalizing a written information security plan that meets the GLBA requirements, including risk assessment, safeguards, and monitoring. b. Designation of Coordinator: A qualified staff member has been designated to oversee GLBA compliance and ensure accountability in implementing safeguards. c. Employee training: Faculty and staff will be trained on data privacy, cybersecurity practices, and proper handling of sensitive information. d. Technical Safeguards: We will be enhancing systems for data encryption, access controls, and monitoring to reduce risks related to unauthorized access or disclosure. e. Ongoing review: Regular testing, audits, and updates will be conducted to ensure continuous improvement and adherence to GLBA standards. At Southwestern Christian University, we believe in protecting the personal information of our students and families is part of our mission of stewardship. Just as we are called to be faithful with financial resources, we are equally called to be trustworthy in safeguarding data. We are confident that the corrective actions being implemented will ensure that SCU not only meets compliance standards but also reflects our values of integrity, accountability and care. Person Responsible for Corrective Action Plan: Mark Arthur, Chief Financial Officer Anticipated Date of Completion: June 30, 2026

View Audit 364874

Finding 574609 (2023-003)

Material Weakness 2023

Van Bibber Lake Conservancy District

IN

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303

FINDING 2023-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Tina Sillery, Financial Clerk Contact Phone Number and Email Address: (765) 739-6671 and vblconservancy@airhop.com Views of Responsible Officials: We...

FINDING 2023-003 Finding Subject: Water and Waste Disposal Systems for Rural Communities - Reporting Contact Person Responsible for Corrective Action: Tina Sillery, Financial Clerk Contact Phone Number and Email Address: (765) 739-6671 and vblconservancy@airhop.com Views of Responsible Officials: We concur with the finding Description of Corrective Action Plan: Federal funding for the project was fully spent in 2024. In the future, reports required for federal awards will be prepared by the Financial Clerk and reviewed and approved by the District Board or a District Board member. Anticipated Completion Date: August 1, 2025 INDIANA

View Audit 364873

Finding 574586 (2023-004)

Material Weakness 2023

Bristol Bay Borough, Alaska

AK

Subrecipient Monitoring Material Weakness Reporting

Finding 2023-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: James Wilson, Borough Manager/Acting Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are pro...

Finding 2023-004: Reporting – Material Weakness in Internal Control Over Compliance and Material Noncompliance Name of Contact Person: James Wilson, Borough Manager/Acting Finance Director Corrective Action Plan: New controls are being put into place to ensure that all subawards over $30,000 are properly and timely reported. Completion Date: September 30, 2025

View Audit 364808

Finding 574457 (2023-003)

Material Weakness 2023

Pinecrest Medical Care Facility

MI

Material Weakness Reporting Matching / Level of Effort / Earmarking

Finding: 2023-003 Condition: The Facility does not have a review process in place related to the lost revenue calculation input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program. The Facility also did not have a review p...

Finding: 2023-003 Condition: The Facility does not have a review process in place related to the lost revenue calculation input into the required reporting submissions to the U.S. Department of Health and Human Services for the Provider Relief Fund program. The Facility also did not have a review process in place for the required submissions. Planned Corrective Action: Management agrees with the finding and will implement a process to ensure an independent review of the reporting submission and its supporting documents is completed prior to finalization. Contact person responsible for corrective action: Brooke Ponchaud, Chief Financial Officer Anticipated Completion Date: 05/01/2024

View Audit 364788

Finding 573854 (2023-001)

Material Weakness 2023

Basic Health International

PA

Reporting Material Weakness

BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. Furthermore, BHI has implemented procedures to ...

BHI has engaged a professional research administration consulting firm to provide guidance on federal grants management activities, compliance requirements and policy and procedure development. BHI meets monthly with the grants management consultant. Furthermore, BHI has implemented procedures to ensure adequate internal control over financial processes. For one, all the invoicing on all grant and contract accounts are done monthly. The BHI admin/program manager prepares all invoices on a monthly basis which are then reviewed by Chief Operating Officer and finally approved by the Principal Investigator. All financial transactions are recorded in QuickBooks so that bank and credit card accounts can be reconciled monthly. And lastly, an automated solution has been implemented to keep all bill payment and approvals strictly separate.

View Audit 364502

Finding 573841 (2023-002)

Material Weakness 2023

City of Tenino

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Special Tests & Provisions

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee p...

Finding ref number: 2023-002 Finding caption: The City did not have adequate internal controls with federal wage rate requirements. Name, address, and telephone of City contact person: Nancy Reddick, Clerk-Treasurer, 149 Hodgden St S, Tenino, WA 98589, (360) 264-2368. Corrective action the auditee plans to take in response to the finding: The City will include the required wage rate provisions in future contracts and will require weekly certified payroll reports prior to paying the contractor for the appropriate periods. Anticipated date to complete the corrective action: Immediately

View Audit 364492

Finding 573744 (2023-001)

Material Weakness 2023

Florence-Carlton School District 15-6

MT

Material Weakness Reporting Internal Control / Segregation of Duties § 200.512

We have reviewed the deficiencies and have included our responses to each below. 1. Finding # 2023-001 –Late filing of Financial and Audit. Reports had not been filed within nine months after the fiscal year end of Jun. 30, 2023, which should have been by Mar. 31, 2024. Management Response: Flore...

We have reviewed the deficiencies and have included our responses to each below. 1. Finding # 2023-001 –Late filing of Financial and Audit. Reports had not been filed within nine months after the fiscal year end of Jun. 30, 2023, which should have been by Mar. 31, 2024. Management Response: Florence Carlton School District 15-6 has historically filed audit reports in a timely manner to the respective agencies. The district experienced multiple key changes in financial management positions within a short period, which slowed down the audit process. Florence Carlton has filed our audit reports and data collection forms with the state, federal, and credit agencies, but this process also lacked training. Internal control procedures have been outlined and implemented for the future, including the Schedule of Federal Awards, and will continue to be implemented moving forward. The lack of Standard Working Instructions (SWI) contributes to the lack of consistency, compliance, and training. I have developed SWIs with Visual (photos or videos) directions for each step in all areas of a broad base of responsibility of the clerk position.

View Audit 364413

Finding 573437 (2023-004)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Subrecipient Monitoring Reporting § 200.328

Finding Number: 2023-004 Planned Corrective Action: The extension was granted and the housing authority kept in contact by email to HUD in regard to the lengthy audit process due to former executive director. Our plan is to be timelier once these issues are rectified. Anticipated Completion Date: Ma...

Finding Number: 2023-004 Planned Corrective Action: The extension was granted and the housing authority kept in contact by email to HUD in regard to the lengthy audit process due to former executive director. Our plan is to be timelier once these issues are rectified. Anticipated Completion Date: May 31, 2025 Responsible Contact Person: Sherrie Boudinot, Zackary Dye

View Audit 364184

Finding 573435 (2023-003)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Finding Number: 2023-003 Planned Corrective Action: The Authority has contracted with the Inspection Group and has contracted with HAPCAP to also do inspections to ensure that all inspections are done in time. The Authority has designated a staff person to keep track of abatements and to send an i...

Finding Number: 2023-003 Planned Corrective Action: The Authority has contracted with the Inspection Group and has contracted with HAPCAP to also do inspections to ensure that all inspections are done in time. The Authority has designated a staff person to keep track of abatements and to send an inspector out to do a reinspection within the permitted time frames. If the unit fails a second inspection, in most cases the HAP is abated, or a formal extension is granted on occasion. Anticipated Completion Date: October 2024 Responsible Contact Person: Erica Flanders

View Audit 364184

Finding 573433 (2023-002)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Special Tests & Provisions Material Weakness

Finding Number: 2023-002 Planned Corrective Action: The Authority is now in contract with the Nelrod company to do Authority Rent Reasonableness. Anticipated Completion Date: August 2024 Responsible Contact Person: Zackary Dye/Erica Flanders

View Audit 364184

Finding 573390 (2023-010)

Material Weakness 2023

Batavia Local School District

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.

View Audit 364161

Finding 572535 (2023-011)

Material Weakness 2023

Churches United for the Homeless

MN

Internal Control / Segregation of Duties Material Weakness Reporting § 200.328

2023‐011 Reporting - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – Management will refine job duties and responsibilities related to federal, state, and grant reporting required by g...

2023‐011 Reporting - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – Management will refine job duties and responsibilities related to federal, state, and grant reporting required by granting agencies. A review process will be established where an employee independent of the report preparation will review the reports to be submitted along with all supporting documentation. A shared drive will be established where copies of all reporting and supporting documentation will be kept for review and any future requests from granting agencies. Planned implementation date of corrective action – Calendar year 2025.

View Audit 363689

Finding 572526 (2023-008)

Material Weakness 2023

Churches United for the Homeless

MN

Questioned Costs Allowable Costs / Cost Principles Cash Management

2023‐008 Allowable Costs and Allowable Activities - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – Management is working to establish better financial reporting to ensure that costs a...

2023‐008 Allowable Costs and Allowable Activities - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – Management is working to establish better financial reporting to ensure that costs are appropriately allocated to grants for reimbursement and to establish adequate supporting documentation for all expenditures reimbursed with federal, state, or grant funding. Planned implementation date of corrective action – Calendar year 2025.

View Audit 363689 Questioned Costs: $1

Finding 572520 (2023-006)

Material Weakness 2023

Churches United for the Homeless

MN

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

2023‐006 Allowable Costs and Allowable Activities - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – The financial management team is reviewing the requirements for federal expenditures...

2023‐006 Allowable Costs and Allowable Activities - COVID‐19 Coronavirus State and Local Fiscal Recovery Funds Person responsible for corrective action – Devlyn Brooks, Executive Director Corrective action planned – The financial management team is reviewing the requirements for federal expenditures under Uniform Guidance for better understanding of the requirements and to establish appropriate policies and procedures for handling of federal funding. Planned implementation date of corrective action – Calendar year 2025.

View Audit 363689

Finding 572327 (2023-060)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Subrecipient Monitoring Special Tests & Provisions Material Weakness § 200.334 § 200.337

VIEWS OF RESPONSIBLE OFFICIALS As part of the digitization project process, ADSEF seeks to standardize procedures and ensure the organization and proper location of documents within the files. For this Digitalization project we have available matching funds of approximately 7 million dollars IMPLEME...

VIEWS OF RESPONSIBLE OFFICIALS As part of the digitization project process, ADSEF seeks to standardize procedures and ensure the organization and proper location of documents within the files. For this Digitalization project we have available matching funds of approximately 7 million dollars IMPLEMENTATION DATE December 2027 RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572326 (2023-059)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Special Tests & Provisions Eligibility Material Weakness

VIEWS OF RESPONSIBLE OFFICIALS ADSEF developed a collaborative agreement with ASUME to ensure the digital processing of referrals containing information about the absent parent. IMPLEMENTATION DATE August 2025 RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by i...

VIEWS OF RESPONSIBLE OFFICIALS ADSEF developed a collaborative agreement with ASUME to ensure the digital processing of referrals containing information about the absent parent. IMPLEMENTATION DATE August 2025 RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572325 (2023-058)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Special Tests & Provisions Eligibility Material Weakness

VIEWS OF RESPONSIBLE OFFICIALS ADSEF will assess and develop, together with program directors and program specialists, retraining sessions aimed at technical staff and supervisors. Through its Office of Technology and Information, ADSEF used to send the BENDEX list to the regional offices. This proc...

VIEWS OF RESPONSIBLE OFFICIALS ADSEF will assess and develop, together with program directors and program specialists, retraining sessions aimed at technical staff and supervisors. Through its Office of Technology and Information, ADSEF used to send the BENDEX list to the regional offices. This process was discontinued as of November 2022, when the collaborative agreement with Social Security expired. The SWICA list continues to be processed monthly across all the regions covered by ADSEF. IMPLEMENTATION DATE December 2025 RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Finding 572324 (2023-057)

Material Weakness 2023

Commonwealth of Puerto Rico - Department of the Family

PR

Reporting Internal Control / Segregation of Duties Special Tests & Provisions § 200.303

VIEWS OF RESPONSIBLE OFFICIALS According to the audit recommendation, it is requested that a written process for reconciling EBT Reconciliation Reports be implemented and developed. Additionally, it is recommended that staff be trained in this matter. The Finance Division will be preparing a task fo...

VIEWS OF RESPONSIBLE OFFICIALS According to the audit recommendation, it is requested that a written process for reconciling EBT Reconciliation Reports be implemented and developed. Additionally, it is recommended that staff be trained in this matter. The Finance Division will be preparing a task force to assign roles, provide training, and develop a protocol to improve processes and ensure that EBT Reports are reconciled. Manuals will be amended to establish a clearer written procedure. IMPLEMENTATION DATE During Fiscal Year 2025-2026. RESPONSIBLE PERSON Administration for Socioeconomic Development of the Family (ADSEF, by its Spanish Acronym)

View Audit 363366

Corrective Action Plans

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