Corrective Action Plans

Finding 1154219 (2024-006)

Material Weakness 2024

Kandiyohi County

MN

Questioned Costs Student Financial Aid Allowable Costs / Cost Principles § 200.303

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS (2023-009) Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with...

SSIS ACTIVITIES ALLOWED/ALLOWABLE COSTS (2023-009) Recommendation: It is recommended that the County implement procedures to document review of disbursements when not able to show an electronic approval in the SSIS system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement procedures to document review for all SSIS disbursements. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 367140

Finding 1154218 (2024-005)

Material Weakness 2024

Kandiyohi County

MN

Questioned Costs Student Financial Aid Reporting § 200.303

FOSTER CARE REPORTING (2023-008) Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in respons...

FOSTER CARE REPORTING (2023-008) Recommendation: It is recommended that the County implement procedures to review the foster care report and retain evidence of the review on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will start printing a coversheet for the Fiscal Supervisor to sign and retain physical evidence of the review being done. Name of the contact person responsible for corrective action plan: Karen Anderson, Chief Financial Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 367140

Finding 1154203 (2024-001)

Material Weakness 2024

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

Questioned Costs Procurement, Suspension & Debarment HUD Housing Programs

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33...

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the replacement reserve is properly funded on a monthly basis. Action Taken: Staff training has been provided to ensure the correct RR amounts are deposited and a timely increase from HUD is received. This has been included in the monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO

View Audit 367113 Questioned Costs: $1

Finding 1154189 (2024-001)

Material Weakness 2024

Caring People Alliance

PA

Questioned Costs Eligibility

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2024 September 16, 2025 Caring People Alliance respectfully submits the following corrective action plan for the year ended June 30, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1601 Market Street 4th Floor Philadelphia, PA 19103 Audit P...

CORRECTIVE ACTION PLAN For the Year Ended June 30, 2024 September 16, 2025 Caring People Alliance respectfully submits the following corrective action plan for the year ended June 30, 2024. Independent Public Accounting Firm: CBIZ CPAs P.C. 1601 Market Street 4th Floor Philadelphia, PA 19103 Audit Period: The finding from the June 30, 2024 Schedule of Findings and Questioned Costs discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Finding No. 2024-001 – Inability to provide certain records to support eligibility ALN(s) 10.561; 93.596; 93.575; 93.667; 93.558 All eligibility records were maintained electronically in the state-run PELICAN system. All ELRC program files and records were sent to the new provider after June 30, 2024, to comply with the requirements of Commonwealth of Pennsylvania Department of Human Services, therefore Caring People Alliance no longer had access to the electronic system which stored the supporting documents. Caring People Alliance requested the supporting documentation from the Commonwealth of Pennsylvania Department of Human Services, however the Department of Human Services was unable to provide the supporting documentation to us. Anticipated Completion Date: Completed Person(s) Responsible for Corrective Action: Gerald Macdonald, Ph.D. President and CEO Caring People Alliance 123 South Broad Street, Suite # 2220 Philadelphia, PA 19109 jmacdonald@caringpeoplealliance.org (215) 545-5230 x 1011 36

View Audit 367103

Finding 1154178 (2024-004)

Material Weakness 2024

Evangeline Booth Residence, Inc., A Florida Corporation

FL

Questioned Costs Special Tests & Provisions HUD Housing Programs

Finding 2024-004 Comments on the Finding and Each Recommendation The auditee agrees that retained replacement reserve withdrawal forms did not include HUD signature, though HUD did approve the withdrawals. Action(s) Taken or Planned on the Finding Management will reach out to HUD to obtain evidence ...

Finding 2024-004 Comments on the Finding and Each Recommendation The auditee agrees that retained replacement reserve withdrawal forms did not include HUD signature, though HUD did approve the withdrawals. Action(s) Taken or Planned on the Finding Management will reach out to HUD to obtain evidence of approval of the specific withdrawal in question. Management will implement procedures to request from HUD and retain a copy of each signed 9250 going forward.

View Audit 367098 Questioned Costs: $1

Finding 1154177 (2024-003)

Material Weakness 2024

Evangeline Booth Residence, Inc., A Florida Corporation

FL

Questioned Costs Special Tests & Provisions HUD Housing Programs

Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023 – 9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel (THQ...

Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023 – 9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel (THQ legal) Telephone Number: 404-728-6700 Finding 2024-003 Comments on the Finding and Each Recommendation The auditee agrees that replacement reserve deposits were not made. This was a result of significant delays in PRAC funding that severely affected cash flows. Action(s) Taken or Planned on the Finding Once the PRAC issues were corrected our cash flows have improved to allow us to make past due deposits. We will also reach out to our HUD account executive to discuss possible waiving of past due deposits.

View Audit 367098 Questioned Costs: $1

Finding 1154168 (2024-003)

Material Weakness 2024

Industrial Technology Institute Dba Mi Manufacturing Tech Center

MI

Subrecipient Monitoring Questioned Costs Procurement, Suspension & Debarment § 200.305

Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Ac...

Condition: The Organization did not have the appropriate controls in place over FFATA reporting and did not file the required reports. Further, while the Organization had written procedures over cash management, they were outdated and did not reflect the current staffing model. Planned Corrective Action: Reporting was completed in SAM.gov in May 2025 for subrecipient subaward amount based on the award period running from calendar periods of July to June. Written internal MMTC procedures regarding cash management will be updated and will include the current staff. Contact person responsible for corrective action: Alan Kowalewski Anticipated Completion Date: 10/31/2025

View Audit 367090

Finding 1154163 (2024-002)

Material Weakness 2024

Housing Authority of the City of Dothan

AL

Questioned Costs Cash Management HUD Housing Programs

2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Execu...

2024-002 – ALN 14.881 – Moving to Work Demonstration Program – Allowable Activities Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Samuel Crawford, Chief Executive Officer Projected Completion Date: Ongoing work in progress. No completion date can currently be determined.

View Audit 367072 Questioned Costs: $1

Finding 1154144 (2024-004)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has received approval for HUD to switch banks for the HCV program. The Authority will obtain a signed depository agreement from the new bank Planned Implementation Date of Corrective Action: September 1, 2025 Person Respons...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has received approval for HUD to switch banks for the HCV program. The Authority will obtain a signed depository agreement from the new bank Planned Implementation Date of Corrective Action: September 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154143 (2024-003)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will ensure timely submission of the unaudited FDS going forward. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154142 (2024-002)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analy...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority has purchased software from a 3rd party that will allow staff to get a rent reasonableness on all initial and rent increases from landlords. Staff will be trained on what information is needed to ensure that a correct analysis is given. Planned Implementation Date of Corrective Action: June 1, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154141 (2024-001)

Material Weakness 2024

Adams Housing Authority

MA

HUD Housing Programs Questioned Costs Eligibility

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will be providing training from a 3rd party for all employees on proper documentation and checklists needed for all voucher files. Planned Implementation Date of Corrective Action: September 8, 2025 Person Responsible for C...

Auditee’s Response and Planned Corrective Action The Adams Housing Authority will be providing training from a 3rd party for all employees on proper documentation and checklists needed for all voucher files. Planned Implementation Date of Corrective Action: September 8, 2025 Person Responsible for Corrective Action: William Schrade, Executive Director

View Audit 367068

Finding 1154140 (2024-001)

Material Weakness 2024

Day One

RI

Allowable Costs / Cost Principles Questioned Costs Internal Control / Segregation of Duties § 200.403 § 200.430

For payroll, procedures will be implemented to ensure that payroll costs allocated to federal grants are supported by actual time. For nonpayroll, procedures will be enhanced to ensure proper allocation of nonpayroll costs to federal grants. Allocations will be reviewed and monitored on a monthly an...

For payroll, procedures will be implemented to ensure that payroll costs allocated to federal grants are supported by actual time. For nonpayroll, procedures will be enhanced to ensure proper allocation of nonpayroll costs to federal grants. Allocations will be reviewed and monitored on a monthly and quarterly basis to prevent misallocation and ensure compliance with the Uniform Guidance. Personnel Responsible for Implementation: Executive Director Christy Zamani, and Beaulieu Accountancy Corporation Date of Implementation: August 5, 2025

View Audit 367067 Questioned Costs: $1

Finding 1154137 (2024-004)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Subrecipient Monitoring Reporting

To address this finding, AACC will continue to request that all contracts be reviewed by the Chief Financial Officer prior to execution based on AACC’s Financial Policies and Procedures (page 25). Signed copies of the agreement will be held on file within the accounting department and the party exec...

To address this finding, AACC will continue to request that all contracts be reviewed by the Chief Financial Officer prior to execution based on AACC’s Financial Policies and Procedures (page 25). Signed copies of the agreement will be held on file within the accounting department and the party executing the agreement.

View Audit 367061 Questioned Costs: $1

Finding 1154136 (2024-003)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

To address this finding, AACC will adhere to the financial policies and procedures properly documenting procurement decisions for goods and services with a total cost of $25,000 or greater. (Financial Policies and Procedures, pages 25, 45). In the event of “Sole Service Providers”, staff will docume...

To address this finding, AACC will adhere to the financial policies and procedures properly documenting procurement decisions for goods and services with a total cost of $25,000 or greater. (Financial Policies and Procedures, pages 25, 45). In the event of “Sole Service Providers”, staff will document the circumstances as such for recording. Effective immediately, all projects will be reviewed by a team assembled within the association, (Staffing to be determined by the President/CEO). A staff member, housed in the President’s Office with research and using a scorecard, assess and present potential opportunities to the President/CEO for approval to proceed. Approved opportunities will be reviewed by the team along with the department head making the request. There will be a collaborative effort of the scope of the project along with the budget necessary to implement the project. All parties will sign-off on their respective steps prior to the full package being presented to the President/Chief Executive Officer for final approval. A checklist will be used to monitor the process. All vendors written into the agreement will be vetted through a process that will include the rationale for their selection.

View Audit 367061 Questioned Costs: $1

Finding 1154135 (2024-002)

Material Weakness 2024

American Association of Community Colleges

DC

Questioned Costs Subrecipient Monitoring § 200.332

To address this finding, AACC will adhere to the financial policies and procedures properly documenting the fraud risk assessments to determine the level of risk (Low, Medium, High), and will properly document all necessary monitoring procedures (Financial Policies and Procedures, pages 45-53). Addi...

To address this finding, AACC will adhere to the financial policies and procedures properly documenting the fraud risk assessments to determine the level of risk (Low, Medium, High), and will properly document all necessary monitoring procedures (Financial Policies and Procedures, pages 45-53). Additionally, AACC has developed a risk assessment policy that will accompany AACC’s Subrecipient Award and Monitoring Policy developed in 2021. The appropriate signatures and corrective action plans and follow up with be managed in a timely manner.

View Audit 367061 Questioned Costs: $1

Finding 1154134 (2024-001)

Material Weakness 2024

American Association of Community Colleges

DC

Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring § 200.403

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utiliz...

To address this finding, AACC will adhere to the financial policies and procedures requiring all necessary itemized information be submitted to accounting with the proper signatures for review and approval. (Financial Policies and Procedures, page 26) Additionally, a tracking document will be utilized by the project manager outlining all expenditure reporting and invoices for each of the sub-award recipients. This document will be reviewed during the meeting with the accounting services department for reconciliation with the transactions reported in AACC’s accounting systems. (Financial Policies and Procedures, page 42).

View Audit 367061 Questioned Costs: $1

Finding 1154127 (2024-001)

Material Weakness 2024

Willow Springs School District 108

IL

Questioned Costs Reporting

The District will implement a process to track the submission time for the data collection form and single audit package.

View Audit 367057

Finding 1154120 (2024-003)

Material Weakness 2024

Santa Fe Community Housing Trust

NM

Reporting Questioned Costs Allowable Costs / Cost Principles

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart o...

View of Responsible Official The Housing Trust acknowledges the finding. Prior staffing and system limitations created gaps in tracking recycled funds and aligning general ledger data to SEFA. Since then: - A dedicated Finance Manager now oversees all financial activities. - A grant-specific chart of accounts structure has been created in QBO. - Each grant now has a dedicated class and project for transaction tracking. - Recycled funds are being tracked separately from new funds in both QBO and the reimbursement log. - SEFA schedules will be reconciled monthly and reviewed with each billing cycle. Corrective Action Plan Timeline - Finalize and adopt new Grant Management Policies: by September 2025 - Implement monthly SEFA reconciliations: by September 2025 - Complete staff training on program income and federal grant tracking: by September 2025 Designated Employee Responsible for Corrective Action - Finance Manager - Assets Specialist Assistant - Accounting Technician

View Audit 367044

Finding 1154107 (2024-001)

Material Weakness 2024

Brazos Valley Community Action Agency, Inc.

TX

Special Tests & Provisions Questioned Costs Significant Deficiency

U. S. Department of Health and Human Services Health Center Program – Assistance Listing No. 93.224/93.527 Recommendation: It is recommended that the Agency provide additional training to staff on the calculation and recording of sliding fee adjustments to ensure sliding fee adjustments are correctl...

U. S. Department of Health and Human Services Health Center Program – Assistance Listing No. 93.224/93.527 Recommendation: It is recommended that the Agency provide additional training to staff on the calculation and recording of sliding fee adjustments to ensure sliding fee adjustments are correctly applied to all eligible patients. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To address the eligibility compliance issues identified by CLA, the client will implement a corrective action plan centered on enhancing staff training and reinforcing procedural accuracy. All front-line and billing personnel will undergo targeted training sessions focused on the proper application of the Sliding Fee Scale (SFS) discount. This training will cover key eligibility criteria, including accurate income assessment against the 200% federal poverty level threshold, correct interpretation and application of CPT codes, and verification of insurance status prior to discount application. Special emphasis will be placed on real-world scenarios, such as identifying when a CPT code should be billed at no charge or when a patient’s insurance coverage disqualifies them from SFS eligibility. Name(s) of the contact person(s) responsible for corrective action: Jessica Rogers, Director of Finance. Planned completion date for corrective action plan: December 31, 2025.

View Audit 367021

Finding 1154097 (2024-001)

Material Weakness 2024

Technology for Rural Enhancement of Communities

SD

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding #2024-001: Activities Allowed or Unallowed Responsible Individual: Tiera Nikodym, Fiscal Specialist Corrective Action Plan: The Organization is aware of the finding and is working to develop a system to prevent future occurrences. Anticipated Completion Date: Current fiscal year

View Audit 366982

Finding 1153883 (2024-002)

Material Weakness 2024

Kentucky Health Department Association

KY

Questioned Costs Procurement, Suspension & Debarment § 200.317 § 200.326

Management’s Response: The Association will update its purchasing policy to ensure the procurement standards in 2 CFR 200.317 – 200.326 are incorporated.

View Audit 366950 Questioned Costs: $1

Finding 1153878 (2024-002)

Material Weakness 2024

Morrison County

MN

Questioned Costs Eligibility Significant Deficiency § 200.303

Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Amy Waldvogel, Financial Assistance Supervisor Corrective Action Planned: The supervisor will periodically pull random cases and verify all required verifications are notat...

Finding Title: Eligibility Program: 93.778 Medical Assistance Program Name of Contact Person Responsible for Corrective Action: Amy Waldvogel, Financial Assistance Supervisor Corrective Action Planned: The supervisor will periodically pull random cases and verify all required verifications are notated and on file. The required verification for programs will be reviewed at unit meetings and employee/supervisor meetings. Anticipated Completion Date: Completion date of 10/31/2025, there will be ongoing reviews to continue accuracy of benefits for Morrison County residents.

View Audit 366934

Finding 1153877 (2024-003)

Material Weakness 2024

City of Watertown

SD

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement...

Department of Treasury, Passed through the Department of Agriculture and Natural Resources Federal Financial Assistance Listing No. 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Reporting Material Weakness in Internal Control over Compliance Finding Summary: During the engagement, Eide Bailly LLP noted the annual project and expenditure report submitted during the year ended December 31, 2024, was not reviewed prior to submission and had amounts reported that did not agree to the general ledger system of the City. Responsible Individuals: Kristen Bobzien, Chief Financial Officer Corrective Action Plan: The City will put procedures in place to ensure the annual project and expenditure report is reviewed for accuracy prior to submission. Anticipated Completion Date: December 31, 2025

View Audit 366933

Finding 1153874 (2024-006)

Material Weakness 2024

Chicago Housing Authority

IL

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.318 § 200.319 § 200.320

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original inte...

Finding 2024-006 I. Procurement, Suspension and Debarment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. As background context, the previous Chief Legal Officer, at the request of the previous CEO, reviewed the original intergovernmental agreement (IGA) and determined that the agreement had not expired and required no additional board approval or agreement. This is why each year since, Legal has provided authorization for purchase order creation and payment to Chicago Police Department (CPD). The agency is working with CPD to formalize a new IGA. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932 Questioned Costs: $1

Corrective Action Plans

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