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Corrective Action Plans

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Finding 1157584 (2024-001)
Material Weakness 2024
Fulton County Government
GA
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
The Fulton County District Attorney's Office has maintained compliance with their policy and procedure regarding time and effort management since August 2024. The SAKI grant employees per policy complete activity reports which document their activities on a biweekly basis, reflect time worked, and t...
The Fulton County District Attorney's Office has maintained compliance with their policy and procedure regarding time and effort management since August 2024. The SAKI grant employees per policy complete activity reports which document their activities on a biweekly basis, reflect time worked, and then sign those reports. Those reports are then reviewed and signed by a supervisor with a knowledge of their work. Those reports are maintained and kept in the Fulton County District Attorney's Office.
View Audit 369827 Questioned Costs: $1
Finding 1157580 (2024-001)
Material Weakness 2024
Organized Parents Make A Difference, Inc.
CT
Allowable Costs / Cost Principles Questioned Costs
The Organization agrees with the finding. The Organization indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.
The Organization agrees with the finding. The Organization indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.
View Audit 369814
Finding 1157579 (2024-002)
Material Weakness 2024
Better Family Life, Inc.
MO
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsib...
Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Relationship, Education, Advancement, and Development for Youth for Life Project Assistance Listing Number: 93.086 Assistance Listing Program Title: Healthy Marriage Promotion and Responsible Fatherhood Grants Award Period: September 30, 2023 – September 29, 2024 Award Period: September 30, 2024 – September 29, 2025 Federal agency: U.S. Department of Health and Human Services Federal Award Project Title: Better Family Life’s Teen Pregnancy Prevention Education Assistance Listing Number: 93.297 Assistance Listing Program Title: Adolescent Health Programs Award Period: July 1, 2023 – June 30, 2024 Award Period: July 1, 2024 – June 30, 2025 Management response to 2024-002: In response to the auditors’ recommendation, management has addressed this deficiency by assigning appropriate personnel to review and approve all Federal reporting before submission. Additionally, management has implemented specific procedures for review and approval of drawdown requests, which include reviewing the indirect cost rate applied in all drawdown requests.
View Audit 369809
Finding 1157575 (2024-001)
Material Weakness 2024
Community Action Partnership of Lake County
IL
Questioned Costs Eligibility
2024-001: Eligibility – Community Service Block Grant - Assistance Listing #s 93.569 - Grant Period - Year Ended December 31, 2024 Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Blo...
2024-001: Eligibility – Community Service Block Grant - Assistance Listing #s 93.569 - Grant Period - Year Ended December 31, 2024 Criteria: Only individual households that fall under the 200% Poverty Guideline based on family size would be eligible to receive benefits from the Community Service Block Grant. Condition: During our Eligibility Compliance testing, we noted two incorrect eligibility calculations out of our sample of forty applicants. We consider this Single Audit finding to be an instance of noncompliance relating to the Eligibility Compliance Requirement. Corrective Action Plan: Additional review of eligibility will be performed by management to assure proper eligibility going forward. The program Director will also be conducting additional training with the program staff on calculating income and required documentation. Responsible Person for Corrective Action Plan: Darlene Johnson, Deputy Director Implementation Date of Corrective Action Plan: November 1, 2025
View Audit 369808 Questioned Costs: $1
Finding 1157572 (2024-010)
Material Weakness 2024
Philadelphia Legal Assistance Center, Inc.
PA
Questioned Costs Eligibility Internal Control / Segregation of Duties
Corrective Action Plan Provided by Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. In November 2024, PLA hired a Legal Compliance Specialist whose full-time job is to review open and closed cases for compliance mistakes. The Legal Compliance Specialist did not h...
Corrective Action Plan Provided by Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. In November 2024, PLA hired a Legal Compliance Specialist whose full-time job is to review open and closed cases for compliance mistakes. The Legal Compliance Specialist did not have time to review every case closed in 2024. However, the Legal Compliance Specialist has been reviewing cases all year in 2025 and catching issues with missing citizenship attestations, which should reduce the chances of a case being reported to LSC without the documentation required by 45 C.F.R. 1626. In the summer of 2025, we required all case handlers to watch compliance training videos and answer multiple-choice questions to test their knowledge. The videos and questions included content related to 45 C.F.R. 1626. We plan to require staff to complete a similar training process in 2026, which will include additional content related to 45 C.F.R. 1626 compliance.
View Audit 369802 Questioned Costs: $1
Finding 1157569 (2024-002)
Material Weakness 2024
Montgomery County Housing Authority
PA
HUD Housing Programs Questioned Costs Special Tests & Provisions
Views of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Rossaine Ricketts, Comptroller, is responsible for implement...
Views of Responsible Officials and Planned Corrective Action: The Authority has recognized the deficiencies in the Housing Voucher Cluster and will implement internal control procedures that will ensure compliance with federal regulations. Rossaine Ricketts, Comptroller, is responsible for implementing this corrective action by December 31, 2025.
View Audit 369797
Finding 1157568 (2024-001)
Material Weakness 2024
Montgomery County Housing Authority
PA
Questioned Costs HUD Housing Programs
Views of Responsible Officials and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authorty will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Rossaine Ricketts, Com...
Views of Responsible Officials and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authorty will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Rossaine Ricketts, Comptroller, is responsible for implementing this corrective action by December 31, 2025.
View Audit 369797 Questioned Costs: $1
Finding 1157565 (2024-001)
Material Weakness 2024
Northwest Senior Housing Corporation
CT
Questioned Costs HUD Housing Programs
Action Taken: The Project made the required 12 th replacement reserve deposit in March 2025 . The Project has also applied for a significant rent increase, effective 1/1/26, that would cure the Project' s cash issues and allow it to keep up with monthly replacement reserve deposits.
Action Taken: The Project made the required 12 th replacement reserve deposit in March 2025 . The Project has also applied for a significant rent increase, effective 1/1/26, that would cure the Project' s cash issues and allow it to keep up with monthly replacement reserve deposits.
View Audit 369795
Finding 1157563 (2024-002)
Material Weakness 2024
Pacific Housing Oahu Corporation - Elderly Residence
HI
Eligibility Questioned Costs HUD Housing Programs
Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensu...
Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensure compliance with HUD requirements. Action Taken: The Company will start randomly testing a small sample of tenant files, as part of our quarterly site inspection. Additionally, Kay-Kay Realty, a third-party vendor is already engaged to review tenant move-in and recertification files, but the prior resident manager was selecting the files to review. We will now ask Kay-Kay Realty to randomly select tenant files for their review process. Contact person: Patrick Delaney; (808) 523-5681, ext. 693 Anticipated Completion Date: October 1, 2025
View Audit 369792
Finding 1157562 (2024-001)
Material Weakness 2024
Pacific Housing Oahu Corporation - Elderly Residence
HI
Questioned Costs Eligibility HUD Housing Programs § 200.332
Ref. No. 2024-001: Missing Signatures Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files...
Ref. No. 2024-001: Missing Signatures Recommendation: The Company should consider reevaluating their established procedures and controls currently in place to ensure full compliance with regard to eligibility and proper maintenance of tenant information, including policies for handling missing files during management transitions to ensure compliance with HUD requirements. Action Taken: The Company will start randomly testing a small sample of tenant files, as part of our quarterly site inspection. Additionally, Kay-Kay Realty, a third-party vendor is already engaged to review tenant move-in and recertification files, but the prior resident manager was selecting the files to review. We will now ask Kay-Kay Realty to randomly select tenant files for their review process. Contact person: Patrick Delaney; (808) 523-5681, ext. 693 Anticipated Completion Date: October 1, 2025
View Audit 369792
Finding 1157554 (2024-002)
Material Weakness 2024
Housing Authority of Cass County
ND
Questioned Costs HUD Housing Programs Significant Deficiency
Contact Person Tawnya Taylor, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
Contact Person Tawnya Taylor, Executive Director Corrective Action Plan The Authority will review its policies and procedures over program compliance requirements and continue to provide occupancy training to staff to prevent future exceptions. Planned Completion Date for CAP December 31, 2025
View Audit 369784
Finding 1157545 (2024-002)
Material Weakness 2024
Young Women's Christian Association of St Joseph Missouri
MO
Questioned Costs Subrecipient Monitoring Eligibility
2024-002 Program: Crime Victim Assistance Federal Agency: Department of Justice AL #: 16.575 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Missouri Department of Social Services Type of Compliance Finding: E - Eligibility Internal Control Impact: Material Weak...
2024-002 Program: Crime Victim Assistance Federal Agency: Department of Justice AL #: 16.575 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Missouri Department of Social Services Type of Compliance Finding: E - Eligibility Internal Control Impact: Material Weakness Finding: When a participant arrives at the Shelter, the admission checklist, procedures, and forms must be completed by program staff. During our audit of the Organization’s fiscal year ended December 31, 2024 federal award program, we noted the Organization did not have necessary supporting documentation, such as admission checklists for eligibility, to evaluate twenty-one out of twenty- five participants in their files. Corrective Action Plan: All supporting documentation for client eligibility will be maintained for the period required by the grant. Person(s) Responsible for Implementation: Danielle Brown, CEO, dbrown@ywcasj.org, 816-232-4481
View Audit 369777
Finding 1157544 (2024-001)
Material Weakness 2024
Arrowhead Regional Development Commission
MN
Questioned Costs Reporting Internal Control / Segregation of Duties
Corrective Action Taken or Planned: The Commission will adopt a policy whereby the Executive Director or a designee will review all future reports prior to submission. Contact person(s) responsible for correction action: Kristi Kane, Executive Director Anticipated Completion Date: Immediately
Corrective Action Taken or Planned: The Commission will adopt a policy whereby the Executive Director or a designee will review all future reports prior to submission. Contact person(s) responsible for correction action: Kristi Kane, Executive Director Anticipated Completion Date: Immediately
View Audit 369776
Finding 1157542 (2024-001)
Material Weakness 2024
Coordinated Living of Southern Nevada, Inc.
NV
Questioned Costs Internal Control / Segregation of Duties
Beneficiary Reporting - Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should contain procedures to match the income amounts per th...
Beneficiary Reporting - Auditor’s Recommendation: We recommend that a responsible employee review and approve all HOME Program Housing Beneficiary Reports for accuracy prior to their submission to the applicable oversite agency. The review should contain procedures to match the income amounts per the HOME Program Housing Beneficiary Reports with the specific tenant income certification forms. We recommend that the reviewer document the date of the income certification form for each unit as well as the initials of the reviewer. Action Taken: In order to ensure the accuracy of the HOME Program Housing Beneficiary Reports, the reports are now routed to our director of Low-Income Housing Tax Credit and Compliance, who reviews each report in detail. This review will include adding the documentation of the date of the specific tenant income certification forms that were utilized to verify the proper income amounts are reported and the initials and date of the review. This documentation will be reviewed by a Board Member and then the reports will be sent to either the City of Las Vegas or Clark County, as required. These procedures will be implemented in October 2025.
View Audit 369765
Finding 1157541 (2024-004)
Material Weakness 2024
Seattle Jobs Initiative
WA
Subrecipient Monitoring Reporting Questioned Costs
Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined ...
Corrective Action: Procedures will be created as part of the subaward monitoring process to ensure that subrecipient information is received in a timely manner. Deadlines will be created to ensure that the subaward information is entered as part of FFATA reporting in Sam.gov with deadlines outlined in 2 CFR 170.
View Audit 369762
Finding 1157538 (2024-001)
Material Weakness 2024
Washington State Building & Construction Trades Council
WA
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles § 200.303
The Council has implemented procedures to include documentation of approval for all grant-funded expenditures to strengthen internal controls and ensure compliance with federal standards.
The Council has implemented procedures to include documentation of approval for all grant-funded expenditures to strengthen internal controls and ensure compliance with federal standards.
View Audit 369756
Finding 1157537 (2024-004)
Material Weakness 2024
Housing Authority of Baltimore City
MD
Questioned Costs Subrecipient Monitoring Reporting
Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There i...
Choice Neighborhood Incentive Grants – Assistance Listing No. 14.889 Recommendation: We recommend that HABC staff review the controls in place to ensure that required FFATA reporting documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Public Law 109-282, known as the Federal Funding Accountability and Transparency Act of 2006 (FFATA), mandates the public disclosure of all entities and organizations receiving federal funds through a single accessible website. Any subcontract exceeding $30,000 must be reported by the prime recipient of federal funds. However, this reporting requirement does not apply to the Housing Authority of Baltimore City (HABC), similar to the Moving to Work (MTW) block grants and their sub-recipient reporting to the Baltimore Regional Housing Partnership (BRHP). Both awards, the Choice Neighborhood Initiative (CNI) grant awards are not available in the dropdown menu for fulfilling this monthly reporting requirement. This issue was noted because HABC could not demonstrate to the auditors that we had made several unsuccessful attempts to meet this requirement. In response, HABC Finance has established a monthly workflow process to regularly check the website to document the attempts. In addition, we are currently awaiting a formal response from the Department of Housing and Urban Development (HUD) regarding the unavailability of these grants for sub-contracting monitoring & reporting on the SAMs website. Name(s) of the contact person(s) responsible for corrective action: Anu Francis, Chief Financial Officer. Planned completion date for corrective action plan: 12/31/2025
View Audit 369754
Finding 1157536 (2024-003)
Material Weakness 2024
Housing Authority of Baltimore City
MD
Questioned Costs Eligibility HUD Housing Programs
Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding...
Moving to Work Demonstration Program – Assistance Listing No 14.881 Recommendation: We recommend that HABC staff review the controls in place to ensure that required eligibility determination documentation is complete, accurate, and available for audit. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Housing Choice Voucher Program response: Out of 40 files reviewed, one exception was noted where recertification was not performed in a timely manner. HABC developed a strategy to verify that all existing recertifications are processed on time. The goal is to catch up by January 2026 and maintain timely processing going forward. HABC has updated its recertification tracking system as part of this plan. This includes measures for weekly progress monitoring, tracking upcoming deadlines, and implementing quality control to support the timely processing of recertifications. Housing Operations response: Housing Operations response: Out of 40 files reviewed, there were two exceptions noted: (1) Documentation was not provided to support the rent amount showing on the rent roll; in that instance, the transaction was corrected after the rent roll had been generated, and the rent amount billed was corrected. The resident was not responsible for paying an incorrect rent amount; Exception (#2) and (#3) are related to same file folder: (2) one requested resident file folder was not submitted for testing; and (3) Third party income verification documentation (including the resident’s signed personal declaration) could not be identified; the file folder was not properly scanned into the electronic document management system and select documents were not otherwise maintained. HABC’s Housing Operations Department will require that all transactions have two levels of review/approval to ensure complete and accurate documentation is scanned into the electronic document management system. Name(s) of the contact person(s) responsible for corrective action: Stefanie Beale, Senior Manager, Continued Assistance & Site Based (HCVP), and Rhonda VanDyke, Senior Manager of Public Housing Administration (LIPH). Planned completion date for corrective action plan: 01/31/2026 for HCVP and 12/31/2025 for LIPH
View Audit 369754 Questioned Costs: $1
Finding 1157535 (2024-002)
Material Weakness 2024
Port Authority of New York and New Jersey
NJ
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.318 § 200.327
Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2...
Finding 2024 002 – Activities Allowed or Unallowed and Allowable Costs/ Cost Principles, and Procurement Federal Agency: U.S. Department of Transportation Program Name (ALN): Public Transportation Emergency Relief Program (ALN 20.527) Federal Grant Numbers: NJ 44 X004 02 (Federal fiscal years 2012–2025) Contact Person: Fatima Castellanos, PATH, Finance & Business Planning Manager, 201-216-6459. Corrective Action: Although federal funds were not received for this expenditure, PATH acknowledges an internal control deficiency regarding the recognition of grant funding for work performed under standard nonfederal engineering call-in contracts. PATH will continue to work collaboratively with the Engineering and Procurement Departments to strengthen internal communications and reinforce adherence to established protocols governing capital projects that are eligible for federal funding. Procurement will provide and document targeted procurement training for awareness to Engineering and PATH staff on adhering to procurement protocols during the execution of contract work that is anticipated to receive federal funding. Anticipated Completion Date: Changes to the controls and processes will be implemented and training provided in the fourth quarter of 2025.
View Audit 369749 Questioned Costs: $1
Finding 1157522 (2024-002)
Material Weakness 2024
Housing Authority of MacOn-Bibb
GA
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibili...
Eligibility Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend that the Authority review its quality control processes to ensure compliance with HUD rules and regulations. Also, we recommend that the Authority hold training for those involved in the eligibility process to ensure that the income and expenses reported on the HUD-50058 is supported with proper calculations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA has is also updating its file audit/file order check lists for each employee to double check at recert and interims. Finally, more training will be instituted for newer employees moving forward and bi-weekly staff meetings will occur to review calculation processing. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items will be in place and on-going beginning September 30, 2025.
View Audit 369740 Questioned Costs: $1
Finding 1157521 (2024-001)
Material Weakness 2024
Housing Authority of MacOn-Bibb
GA
Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties
HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accor...
HQS Enforcement and Annual HQS Inspections Housing Choice Voucher Cluster - Assistance Listing No. 14.874 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month, to determine if the tenant files were prepared in accordance with internal policies and until the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: MHA has designated the Lead Housing Specialist to sample audit files throughout the year. MHA is also updating its fileaudit/file order check lists for each employee to double check at recert and interims. Finally, more training wilt be instituted for newer employees moving forward andbi-weekly meetings will occur to review failed inspections to ensure that appropriate abatements or approved extensions have been applied. Name(s) of the contact person(s) responsible for corrective action: Ms. Christy Scott and Ms. Tunka Shinholster. Planned completion date for corrective action plan: The above items wilt be in place and on-going beginning September 30, 2025.
View Audit 369740 Questioned Costs: $1
Finding 1157520 (2024-002)
Material Weakness 2024
Madison County Housing Authority
IL
Questioned Costs HUD Housing Programs Reporting
Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submiss...
Finding No. 2024-002 Significant Deficiency Personnel Responsible for Section 8 Director Corrective Action: Completion Date: January 31, 2025 Corrective Action Plan: We take the proper review and documentation of review of our Housing Quality Standards (HQS) inspections prior to their timely submission to the Public and Indian Housing Information Center (PIC) very seriously. We acknowledge the importance of this process and the need for consistent implementation. To address this finding, we will implement the following measures: 1. Documentation: A new documentation protocol will be established to provide clear proof that this process is occurring regularly. This will include date-stamped review logs and signatures from responsible staff members. We will institute a monthly review of 3 to 5 initial failed inspections. This review will: • Determine if repairs have occurred in a timely manner • Assess whether abatement letters should be sent • Be documented and included in our regular reporting 2. Training: We will conduct refresher training for all relevant staff to ensure they understand the importance of this process and their role in maintaining it. 3. Automated Reminders: We will implement an automated reminder system to alert staff when reviews and submissions are due. 4. Internal Review: Internal quarterly reviews will be conducted to ensure compliance with this process and to identify any potential issues early.
View Audit 369736 Questioned Costs: $1
Finding 1157503 (2024-001)
Material Weakness 2024
Public Health Advocates
CA
Questioned Costs Subrecipient Monitoring Reporting
The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that a...
The untimely completion of bank reconcilations during the audit period was due to changes in staffing and a transition to a new credit card provider, which created delays in the reconcilation process. To address this, the organization has implemented a calendar-based tracking system to ensure that all reconciliations are completed and documented promptly each month. In addition, reconcilation responsibilities have been reassigned and reinforced through updated financial procedures. Managment believes that these steps will ensure reconciliations are completed within the required timeframe moving forward and the risk of untimely reconciliations will be mitigated.
View Audit 369724
Finding 1157489 (2024-001)
Material Weakness 2024
Town of Bedford
NH
Reporting Significant Deficiency Internal Control / Segregation of Duties
Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effe...
Re: Federal Awards Audit Finding - 2024-001 Improve Compliance with American Rescue Plan Reporting The Town agrees that expenditures were overstated on the Project and Expenditures Report for American Rescue Plan funds for the period ended March 31, 2024. Furthermore, the town acknowledges that effective internal controls over federal reporting could have prevented this error. Corrective Action Plan The Town will establish and maintain effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. To accomplish this, the Town will implement the practice of dual control for federal grant expenditure reporting. One individual will prepare the expenditure report, while a separate, knowledgeable individual will review the report before it is submitted. To correct the overage reported on March 31, 2024, the Town accurately reported the year-to-date expenditures on the March 31, 2025 Project and Expenditures Report, per federal guidelines. In the future, the preparer of these reports will take more care to understand the compliance requirements of the Federal awarding agency. Name of Contact and Completion Date Matt Mannino Finance Director 603-792-1313 mmannino@bedfordnh.org Anticipated Completion Date: October 31, 2025
View Audit 369711
Finding 1157485 (2024-002)
Material Weakness 2024
Ao: Advocating Opportunity, Inc.
OH
Questioned Costs Material Weakness Reporting
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of di...
Reporting Services for Victims of Human Trafficking – Assistance Listing No. 16.320 Recommendation: We recommend the Organization design controls to ensure reports are prepared and reviewed by separate individuals and that the information gathered to prepare the report is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The Organization has implemented a formal review process, as outlined in the board-approved Financial Management Policy & Procedure Manual, to ensure reports are prepared and reviewed by separate individuals before submission to the Federal Agency, and all supporting documentation is retained in accordance with the policy. This process is in practice as of the date of this letter, with corrective actions continuing as needed to ensure effectiveness. Name of the contact person responsible for corrective action: Megan Mattimoe, Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 369706
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