Corrective Action Plans

Finding 522785 (2024-001)

Material Weakness 2024

NM

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee ra...

Federal Program: Consolidated Health Centers Grant Assistance Listing No. 93.224 & 93.527 Recommendation: Our auditors recommended the Organization review internal controls in regards to the determination, recording, and monitoring of the sliding fee process to ensure that appropriate sliding fee rates/categories are utilized for each sliding fee encounter and that all documentation supporting the sliding discount provided is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization corrected the claims on October 17, 2024 to reverse the sliding fee discounts that were provided without proper sliding fee application support and billing staff will work with the patients to attempt to collect the balance. The Organization has made changes to it's workflow and provided education to staff instructing them the importance of sliding fee applications and only applying the correct sliding fee discount amount when proper documentation support exists.

View Audit 342156

Finding 522763 (2024-001)

Significant Deficiency 2024

Hrc Communities, Inc.

GA

Questioned Costs HUD Housing Programs

1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater th...

1. 2024-01 i. Comments on Finding: There was insufficient security deposits. As a result, Cottages at Camden is in noncompliance with HUD and state laws. We recommend that management implement policies and procedures necessary to ensure that tenant security deposits are always equal to or greater than the tenant security deposit liabilities. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure security deposits are recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will establish controls to guarantee that tenant security deposits are equal to or greater than the tenant security deposit liabilities.

View Audit 342149 Questioned Costs: $1

Finding 522762 (2024-002)

Significant Deficiency 2024

The Cottages at Beaufort Ii, Inc.

GA

Questioned Costs HUD Housing Programs

2. 2024-02 i. Comments on Finding: In 2024, there were payments made for non project expenses. The result is that the Project is not in compliance with HUD requirements. We recommend that management review procedures surrounding payments to vendors and ensure they are paying for Project expenses. ii...

2. 2024-02 i. Comments on Finding: In 2024, there were payments made for non project expenses. The result is that the Project is not in compliance with HUD requirements. We recommend that management review procedures surrounding payments to vendors and ensure they are paying for Project expenses. ii. Actions Taken or Planned: Policies and procedures will be reviewed to prevent future payment of non Project expenses.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Review of old controls or the implementation of new controls to avoid future noncompliance with HUD.

View Audit 342148 Questioned Costs: $1

Finding 522761 (2024-001)

Material Weakness 2024

The Cottages at Beaufort Ii, Inc.

GA

HUD Housing Programs Questioned Costs

1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to make sure that property insurance coverage was in place at year-end. The effect is that the Project is not in comp...

1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to make sure that property insurance coverage was in place at year-end. The effect is that the Project is not in compliance with HUD requirements. We recommend that management ensure controls are in place so that there is proper insurance coverage at year-end. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure property insurance coverage is recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will enroll into a insurance policy covering 12/31/2024.

View Audit 342148

Finding 522760 (2024-001)

Material Weakness 2024

The Cottages at Beaufort, Inc.

GA

HUD Housing Programs Questioned Costs

1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to ensure property insurance coverage was in place at year-end. The effect is that the project is not in compliance w...

1. 2024-01 i. Comments on Finding: There was insufficient property insurance coverage for 2024. The new policy began 12/10/2024 and will end on 12/10/2025. Controls were not in place to ensure property insurance coverage was in place at year-end. The effect is that the project is not in compliance with HUD requirements. We recommend that management ensure controls are in place so that there is proper insurance coverage at year-end. ii. Actions Taken or Planned: Policies and procedures will be reviewed to ensure property insurance coverage is recorded in accordance with HUD requirements.  Responsible Person: Jill Cromartie  Anticipated Completion Date: 12/31/2024  Steps to Implement: Management will enroll into an insurance policy covering 12/31/2024.

View Audit 342147

Finding 522751 (2024-001)

Significant Deficiency 2024

The Housing Authority of the City of Auburn, Alabama

AL

Questioned Costs HUD Housing Programs Eligibility

A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a t...

A. Finding Finding 2024-001: Moving to Work Resident Files - Eligibility- Rent Calculations & HAP Disbursements Noncompliance & Significant Deficiency -ALN #14.881 B. Condition & Cause Twenty (20) HCV tenant-based resident files and twenty (20) HCV project-based resident files were reviewed for a total of forty (40) Moving to Work resident files reviewed. In the TBV file review, one (1) instance of a resident's income being miscalculated on HUD form 50058 was noted. The Authority understated the resident's income which resulted in a lower rent charge amount than expected. Also in the TBV file review, one (I) instance of the Authority issuing a double payment of HAP funding to a landlord was noted. The total amount of the overpayment was $2,006 which has since been requested back from the property owner. C. Background Information Due to organizational restructuring, the HCV Manager moved to the Multi-family Housing department and the new HCV Manager was an internal promotion from within the HCV Department leaving a vacancy in the PBV Caseworker position. In addition, the TBV Caseworker resigned in November 2023 and was replaced by a new staff member in December 2023. The HCV application/in-take position also had turnover during the fiscal year, resulting in a relatively inexperienced HCV staff for a significant portion of the fiscal year. Due to the new staff, HCV has devoted significant resources to train new staff and implement internal control measures to minimize non-compliance and reduce errors; however, the process is still ongoing and will be continually evaluated and adjusted to ensure compliance with HUD's regulatory requirements. D. Controls to Correct the Deficiency In an effort to correct the finding noted above, the Auburn Housing Authority (AHA) has implemented and/or will implement the following by FYE2025: a. HCV Manager will perform a comprehensive audit of tenant files for existing tenants to identify any additional deficiencies and assess the need for staff training. b. HCV Manager will perform monthly file reviews on all recertifications completed during FYE2025 to identify rent calculation errors and compliance issues and assess the need for staff training. c. During FYE2025, the Chief Operating Officer (COO) will perform quality controls by randomly selecting departmental files for review. d. To eliminate HAP Disbursement Errors, monthly HAP Requests will be prepared by the Caseworker and reviewed by the IICV Manager and COO prior to submission to the Chief Executive Officer (CEO) for final review and approval. e. Other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2025

View Audit 342124 Questioned Costs: $1

Finding 522702 (2024-001)

Significant Deficiency 2024

Webster University

MO

Student Financial Aid Questioned Costs Special Tests & Provisions

Webster University is in the midst of an enterprise system implementation, set to go live, June 2025, which will provide the institution with better tools with which to detect and update enrollment reporting discrepancies in a timely manner. Additionally, recently the enrollment reporting responsibi...

Webster University is in the midst of an enterprise system implementation, set to go live, June 2025, which will provide the institution with better tools with which to detect and update enrollment reporting discrepancies in a timely manner. Additionally, recently the enrollment reporting responsibilities have been transitioned to a more tenured member of the Registrar team, who is knowledgeable about enrollment reporting and understands its nuances and challenges and is positioned to be more successful in identifying and resolving discrepancies going forward. The Registrar’s Office, who is responsible for enrollment reporting, has also agreed to a system of monthly internal auditing processes so that there are more frequent and reliable checks to compare institutional data against NSLDS data for accuracy.

View Audit 342062

Finding 522688 (2024-002)

Significant Deficiency 2024

Independent School District No. 139

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Questioned Costs

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Findi...

SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE – U.S. DEPARTMENT OF AGRICULTURE, PASSED THROUGH MINNESOTA DEPARTMENT OF EDUCATION, CHILD NUTRITION CLUSTER – FEDERAL ALN 10.553 AND 10.555 2024-002 Internal Control Over Compliance With Federal Suspension and Debarment Requirements Finding Summary 2 CFR § 180 requires the District to establish and maintain effective internal control over compliance with requirements applicable to federal program expenditures, including suspension and debarment requirements applicable to the child nutrition cluster federal program. The District did not have sufficient controls in place within its child nutrition cluster federal program to assure that it was not contracting for goods or services with parties that are suspended or debarred, or whose principals are suspended or debarred from participating in contracts involving the expenditures of federal program funds. Corrective Action Plan Actions Planned – The District will review policies and procedures relating to suspension and debarment for its federal programs and will ensure that all parties with which it contracts for goods or services are eligible to participate in contracts involving the expenditures of federal program funding. Official Responsible – Kerstin Quigley, Business Manager. Planned Completion Date – June 30, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – The District’s Business Manager and the Superintendent will ensure appropriate controls are in place to verify that any vendor with which the District contracts for federal program goods or services exceeding $25,000 is not listed as suspended or debarred on the federal Excluded Parties List System website.

View Audit 342024

Finding 522687 (2024-001)

None 2024

McHenry County College

IL

Special Tests & Provisions Questioned Costs Student Financial Aid

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV ...

2024-001: Late Return of Title IV Financial Aid - Student Financial Aid Cluster – Assistance Listing #s 84.007, 84.033, 84.063, 84.268 - Grant Period - Year Ended June 30, 2024 Condition Found During our Return of Title IV Fund testing, we noted that the College did not calculate or return Title IV Student Financial Aid for two out of twenty-five students tested until after 45 days when the student ceased attendance. We consider the untimely calculation and Return of Title IV Student Financial Aid to be an instance of noncompliance relating to the Special Tests and Provisions Compliance Requirement. Corrective Action Plan The Financial Aid Department has implemented a practice in which Return of Title IV funding will be performed, no later than the day prior to the weekly disbursement of funding to ensure accuracy while performing our awarding and disbursing processes. The practice includes a report creating a list of all students who require an evaluation on due to withdrawals from all Title IV eligible courses or grades of F in all courses or a combination of the two for an entire term. Upon report creation, the Director of Financial Aid will review all students accordingly and make a Return of Title IV calculation. This calculation will be reviewed by the Coordinator of Financial Aid to ensure accuracy and that a timely return has been completed. A document has been created that the Director of Financial Aid and the Coordinator of Financial Aid will Initial as they have completed their steps in the process. Responsible Person for Corrective Action Plan Financial Aid Director, Chris Heftka Coordinator of Financial Aid, Erik Mitchell Implementation Date of Corrective Action Plan October 1, 2024

View Audit 342022

Finding 522667 (2024-001)

Significant Deficiency 2024

Glen Cove Child Day Care Center, Inc.

NY

Reporting Questioned Costs

Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fis...

Management’s Response/Correction Action Plan: The late filing of the agency was caused because of our change of Finance Director. –Going forward the new Finance Director created a tracking list with all the reports that are to become due monthly/yearly so that the agency will be able to file all fiscal reports on time.

View Audit 341975

Finding 522666 (2024-001)

Significant Deficiency 2024

The Dowling Park Apartments, Inc.

FL

HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs

U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and que...

U.S. Department of Housing and Urban Development The Dowling Park Apartments, Inc. HUD Project No. 063-11059 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 through June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Housing and Urban Development 2024-001 Section 223(d) Mortgage Insurance for the Purchase or Refinance of Existing Multifamily Housing Projects – Assistance Listing No. 14.155 Recommendation: Recommend Project Management reviews its internal control policies over the recording of transactions to ensure that all transactions are used for their intended purpose. Explanation of disagreement with audit finding: There was no disagreement with the audit finding. Action taken in response to finding: Management agreed that funds were erroneously used for HUD related operational expenditures and were replenished to the reserve account when the error was discovered by accounting staff. Procedures were changed to include all accounting personnel in communications regarding reserve funded projects. The contact person responsible for corrective action: Michael Willis, CFO of Advent Christian Village Planned completion date for corrective action plan: August 2024 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Michael Willis, at (386)-658-5450.

View Audit 341951 Questioned Costs: $1

Finding 522661 (2024-002)

None 2024

Whispering Hope, Inc.

LA

Questioned Costs HUD Housing Programs

MANAGEMENT AGREES WITH THE FINDING. MANAGEMENT WILL CONTINUE TO SEEK HUD'S APPROVAL FOR THE RELEASES IN QUESTION.

View Audit 341927 Questioned Costs: $1

Finding 522657 (2024-001)

None 2024

Garfield School District Re-2

CO

Questioned Costs Subrecipient Monitoring Reporting

Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the r...

Garfield School District No. RE-2 Agrees that the required reporting for ESSERIII was not completed during Fiscal Year 2023-2024 and moving forward, the finance department will review reporting requirements for all federal awards and ensure that the applicable reporting occurs in adherennce to the rules specific to applicable federal awards.

View Audit 341923

Finding 522650 (2024-001)

Significant Deficiency 2024

Flathead Valley Community College

MT

Special Tests & Provisions Questioned Costs Student Financial Aid

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed...

Finding: 2024-01 Federal Agency Name: Department of Education Assistance Listing Number: 84.007, 84.033, 84.063, 84.268 Award Numbers: P007A232416, Po33A232416, R063P232851, P268K242851 Program Name: Student Financial Aid Cluster Finding Summary: In the current fiscal year, the College failed to initiate the notification process timely across 265 out of the 984 students (27%). The issue was discovered internally and corrected by the College, notifying those students during the fiscal year, however it was outside of the 30-day requirement. Corrective Action: The process has been reviewed and updated to correct this issue.  A task was implemented in PowerFAIDS that is assigned to the Student Financial Aid Director, and disbursement notifications will be emailed weekly.  If the email fails, a printed letter will be sent to the address on file.  A report was created and will be checked monthly to ensure all students have received notices. At this point, if the College determines someone did not receive the notification, the notification can be sent then and be in the 30-day regulation Responsible Individual: Crystal Morris, Director, Financial Aid Anticipated Completion Date: January 2025

View Audit 341896

Finding 522641 (2024-004)

Material Weakness 2024

Oak Park Elementary School District 97

IL

Questioned Costs Subrecipient Monitoring Eligibility § 200.516

Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal con...

Corrective Action Plan Finding No.: 2024 - 004 Condition: The District did not meet its maintenance of effort on either the aggregate or the per capita basis for fiscal year 2024. The shortfall in maintenance of effort was $401,982. Plan: The District will implement procedures and internal controls in FY 2025 to monitor maintenance of effort compliance. Furthermore the District will perform a comprehensive review of fiscal year 2024 expenditures to identify the cause of the decrease in special education expenditures from the FY 2023 amounts to determine if allowable exceptions can be identified in accordance with federal guidelines. Anticipated Date of Completion: 6/30/2025 Name of Contact Person: Sheila Johnson, Assistant Superintendent of Finance and Operations

View Audit 341891 Questioned Costs: $1

Finding 522617 (2024-006)

None 2024

Raymond #14 School District

WI

Questioned Costs Cash Management Equipment & Real Property Management

Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional in...

Corrective Action Plan: The District will implement appropriate internal controls over grant claims in order to ensure that amounts claimed for reimbursement are appropriate and match documentation. Anticipated Corrective Action Plan Completion Date: 6/30/2025 Contact Information: For additional information regarding this finding, please contact Patti Hoppus, District Bookkeeper at 262-835-2929

View Audit 341853 Questioned Costs: $1

Finding 522612 (2024-004)

Significant Deficiency 2024

Oklahoma State University

OK

Special Tests & Provisions Questioned Costs Significant Deficiency § 200.308

OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of ...

OSU OKC and OSU Tulsa: The key personnel listed on the GAN will be responsible for completing the post-award training. Key personnel will also reconcile their federal grant budget on a monthly basis and a copy will be submitted to the Office of Institutional Grants and Compliance. The Director of Grants and Compliance will verify the purchases using the approved grant budget. Signed time and effort reports will also be submitted to the grants office at this time. OSU IT: A new PI will be appointed to the grant and ensure accurate reporting of time and effort. OSU IT will also implement a comprehensive training program for PI and grant-related staff, establish a monitoring system to ensure ongoing compliance, and designate a compliance officer to oversee this process. Will also implement a digital tracking system to streamline the reporting process and reduce the risk of errors.

View Audit 341848

Finding 522609 (2024-003)

Significant Deficiency 2024

Oklahoma State University

OK

Matching / Level of Effort / Earmarking Questioned Costs Student Financial Aid § 200.303

OSU CHS will have a second person verify the data entered into NSLDS and document that it has been verified.

View Audit 341848

Finding 522608 (2024-002)

Significant Deficiency 2024

Oklahoma State University

OK

Questioned Costs Student Financial Aid Significant Deficiency § 200.303

OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are...

OSU OKC Financial Aid and Registrar worked together in December 2023 to develop a timeline for updating SOATBRK in Banner. This Banner screen records the number of days in a break that is used for the R2T4 calculation. In addition, the Registrar will reach out to Financial Aid at the time they are building terms for the next academic year. This will serve as a backup to ensure the process is not missed.

View Audit 341848 Questioned Costs: $1

Finding 522604 (2024-002)

Significant Deficiency 2024

Caldwell University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a t...

Caldwell University's Office of Registrar will strictly comply with the enrollment reporting timeframes of the National Student Clearinghouse by partnering and communicating more closely with the Office of Financial Aid to make sure they are aware of all changes in student enrollment statuses in a timely manner. In addition, the Office of the Registrar will review internal student coding to make sure it is accurate and properly reported.

View Audit 341845

Finding 522600 (2024-001)

Significant Deficiency 2024

Caldwell University

NJ

Special Tests & Provisions Questioned Costs Student Financial Aid

Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. ...

Starting with the 2024-25 program year, the Office has reinstated its standard for disbusrement reporting to COD, following the replacement of the dedicted Loan Coordinator. Disbursements will now be reported within 48 hours of the internal disbursement to the student account. Furthermore, the procedures for monthly fund reconciliation and disbursement monitoring will be rigorously followed to ensure compliance with federal regulations and to uphold Financial Aid Best Practices in awarding federal aid and managing funds.

View Audit 341845

Finding 522594 (2024-001)

Significant Deficiency 2024

Cny Works, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to r...

Corrective Action Plan for FYE June 30, 2024 Finding 2024-001 Corrective Action Plan: The Youth Department had a leadership void for the first half of program year 2023 which resulted in having a vacuum on direct leadership in the department which unfortunately led to this finding. I am pleased to report that in January 2024 CNY Works welcomed a new Director of Youth Services which has led the department to transform and flourish in the last year. Under the new leadership, the Youth Department has implemented new internal controls, processes and has staff focused and running programs under the Workforce Innovation and Opportunity Act (WIOA). Nonetheless, CNY Work youth staff along with the Executive Director and the Director of Youth Services will review current policies and procedures to ensure these are operating effectively reflecting allowable activities and allowable costs (including hours worked by youth in the program) are allocated and charged accurately to the federal program. Emphasizing the importance of internal controls to ensure documents are signed by designated individuals to comply with requirements. The Director of Youth Services will continue to review timesheets, eligibility forms, and signatures, along with other requirements of the program to ensure internal control procedures are adequate and operating as intended. Finally, management will continue to analyze methods for monitoring the operational effectiveness of the applied internal controls on compliance and document any mitigating controls that are developed and implemented. Contact Person Responsible for Corrective Action Plan: Rosemary Avila-Ticio Executive Director, CNY Works Phone Number: 315-477-6901 Email: ravila@cnyworks.com Anticipated Completion Date of Corrective Action Plan: March 30, 2025

View Audit 341825

Finding 522589 (2024-001)

Significant Deficiency 2024

Town of Kennebunkport

ME

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Management’s response/corrective action plan: The Town acknowledges the finding and is taking steps to address the deficiency. Actions include implementing procedures to verify and document contractor eligibility. These measures will ensure contractors are not suspended or debarred, particularly for...

Management’s response/corrective action plan: The Town acknowledges the finding and is taking steps to address the deficiency. Actions include implementing procedures to verify and document contractor eligibility. These measures will ensure contractors are not suspended or debarred, particularly for federally funded projects. The Town is committed to maintaining compliance and protecting federal funding.

View Audit 341812

Finding 522588 (2024-001)

Significant Deficiency 2024

Housing for Rockdale Elders, Inc.

MA

HUD Housing Programs Questioned Costs Special Tests & Provisions

Management agrees with the finding and is in the process of revising internal controls to address this issue.

View Audit 341811 Questioned Costs: $1

Finding 522556 (2024-003)

Material Weakness 2024

Capital Area Food Bank, Inc.,

DC

Questioned Costs Reporting Special Tests & Provisions

Finding 2024-003: Special Tests and Provisions – Accountability for USDA Foods – Material Weakness in Internal Control Over Compliance; Other Matter Compliance Finding Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports...

Finding 2024-003: Special Tests and Provisions – Accountability for USDA Foods – Material Weakness in Internal Control Over Compliance; Other Matter Compliance Finding Condition: On August 8, 2024, the Compliance and Human Resource teams at CAFB received a complaint alleging falsification of reports concerning TEFAP items by several employees in DC Operations. An investigation was immediately launched by the HR team. As a result of the investigation, CAFB discovered approximately $60,000 of TEFAP inventory shrinkage was recorded but not timely reported to the state agencies. Views of Responsible Officials and Planned Corrective Actions: The Organization takes seriously any allegation of improper behavior or falsification of reports. As indicated in the finding, the Organization conducted a thorough investigation, notified the affected granting agencies, and proactively addressed root causes identified from the investigation. The Organization has identified the following root causes with corrective actions noted below: See uploaded corrective action plan for chart. Anticipated Completion Date: October 2024 – January 2025

View Audit 341804 Questioned Costs: $1

Corrective Action Plans

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