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Corrective Action Plans

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Finding 1214959 (2023-004)
Material Weakness 2023
HOUSING AUTHORITY OF THE CITY OF LITTLE ROCK, ARKANSAS
CA
Allowable Costs / Cost Principles HUD Housing Programs Questioned Costs
Finding 2023-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.01...
Finding 2023-004 Federal Agency: U.S. Department of Housing and Urban Development Federal Program Titles: Housing Voucher Cluster, Public and Indian Housing Program, Public Housing Capital Fund Program, and Coronavirus Relief Fund Assistance Listing Numbers: 14.871, 14.879, 14.850, 14.872, and 21.019 Material Noncompliance Non Compliance Material to the Financial Statements: Yes Material Weakness in Internal Control over Compliance Criteria: The Authority must maintain complete and accurate accounts and other records for the program in accordance with HUD compliance requirements. Condition: The Authority did not maintain complete and accurate accounts and other records in accordance with HUD compliance requirements regarding Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Eligibility, Reporting, and Special Tests and Provisions. Context: The Authority was unable to provide requested documentation at the time of audit to properly test the HUD compliance requirements. Known Questioned Costs: Unknown Cause: There is a material weakness in internal controls over compliance related to the maintenance of tenant files, wait lists, inspection reports and other records. The Authority has not properly considered, designed, implemented, maintained and monitored a system of internal controls that reasonably assures the program is in compliance. Effect: The Housing Voucher Cluster is in material non- compliance with the compliance requirements of the program. Recommendation: We recommend that the Authority implement a process whereby Authority documents are stored and safeguarded to ensure compliance with the Uniform Guidance and the compliance supplement. View of Responsible Officials and Corrective Actions: The Authority experienced significant turnover in employees during the year and as a result certain source documents were misplaced or destroyed. Management agrees with the Auditors' finding and has hired a new Executive Director who will implement the required safeguards and ensure that the Authority follows its internal control over compliance processes and procedures related to the Housing Voucher Cluster, Public and Indian Housing Program and Public Housing Capital fund Program to remedy the aforementioned deficiencies. Byran McClellan, CFO, will be responsible to implement this corrective action by December 31, 2023.
View Audit 401728
Finding 1214915 (2023-011)
Material Weakness 2023
County of Perry
PA
Questioned Costs Reporting
Finding Reference Number: 2023-011 Description of Finding: The data collection form was not submitted by the September 30, 2024 due date. Response/Corrective Action: Due to fiscal staffing concerns and contracted auditor scheduling and subsequent change in auditors, preparation of all supporting doc...
Finding Reference Number: 2023-011 Description of Finding: The data collection form was not submitted by the September 30, 2024 due date. Response/Corrective Action: Due to fiscal staffing concerns and contracted auditor scheduling and subsequent change in auditors, preparation of all supporting documentation and draft financial statements were significantly delayed as was physical fieldwork, forcing the noncompliance. Upon completion of the 2023 audit, the County will be reliant on the scheduling availability of the County’s appointed auditors to coordinate and complete fieldwork timely to meet the filing for the 2025 audit. The 2024 data collection form was not submitted by the September 30, 2025 due date, and will be completed and filed as timely as the County’s appointed auditors can schedule, coordinate, and complete fieldwork.
View Audit 401680
Finding 1214914 (2023-010)
Material Weakness 2023
County of Perry
PA
Questioned Costs Eligibility
Finding Reference Number: 2023-010 Description of Finding: Documentation of eligibility determination for an applicant could not be located. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of t...
Finding Reference Number: 2023-010 Description of Finding: Documentation of eligibility determination for an applicant could not be located. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of the Federally-funded program. Due to several administration changes, it is apparent that one of the files was either commingled with another record, misfiled, or misplaced. There is no evidence to suggest authorization and disbursement of funds occurred at the time of processing without a complete file supporting the activity was qualified and released was so approved. The County will be more diligent in the management and storage of required records for contact guideline requirements moving forward.
View Audit 401680
Finding 1214913 (2023-009)
Material Weakness 2023
County of Perry
PA
Period of Performance Questioned Costs
Finding Reference Number: 2023-009 Description of Finding: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third...
Finding Reference Number: 2023-009 Description of Finding: Utility assistance was provided to an applicant that included costs incurred prior to the period of performance. Response/Corrective Action: The County outsourced the administration of the Emergency Rental Assistance Program to several third parties over the duration of the Federally-funded program, and the third party inadvertently approved assistance payment that included amounts prior to the effective period of qualifying expenditures. For any future programs outsources for administration, the County will ensure the third parties clearly understand all program guidelines and requirements that must be maintained, and will assign County staff to oversee the programs to ensure material compliance with the contract guidelines.
View Audit 401680
Finding 1214640 (2023-005)
Material Weakness 2023
Micronesia Conservation Trust
FM
Questioned Costs Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding No.: 2023-005 Area: Level of Effort Views of responsible official and planned corrective actions: Management acknowledges the requirement to comply with the Level of Effort provisions outlined in the grant agreement. Management confirms that the Trust is committed to maintaining adequate syste...
Finding No.: 2023-005 Area: Level of Effort Views of responsible official and planned corrective actions: Management acknowledges the requirement to comply with the Level of Effort provisions outlined in the grant agreement. Management confirms that the Trust is committed to maintaining adequate systems and documentation to demonstrate that all required time, activities, and resources are properly allocated to grant-funded projects. To strengthen compliance, we will continue to ensure that staff maintain accurate timesheets and activity logs, and that these records are reviewed on a regular basis by program and finance personnel. Management will also conduct periodic oversight reviews to confirm that Level of Effort requirements are being met and properly supported by documentation. Contact Person: Melanie Lawrence Aiseam, Chief Financial Officer Expected Completion Date: The Trust started training last year, and this is ongoing.
View Audit 401348
Finding 1214620 (2023-001)
Material Weakness 2023
Community of Hope, Inc.
FL
Questioned Costs Subrecipient Monitoring Reporting § 200.303
2023-001 REPORTING Recommendation: Reports prepared by the Executive Director should be reviewed by an independent person to ensure completeness and accuracy. Additionally, the Organization should design a control to ensure reports are submitted in a timely manner in accordance with compliance requi...
2023-001 REPORTING Recommendation: Reports prepared by the Executive Director should be reviewed by an independent person to ensure completeness and accuracy. Additionally, the Organization should design a control to ensure reports are submitted in a timely manner in accordance with compliance requirements. Corrective Action: Community of Hope recognizes that our expansion and growth have made it difficult to maintain full and timely compliance with some reporting criter+B11 ia. As such, we have created a compliance calendar that will alert staff to impending deadlines and requirements. In addition, we recently hired a staff member with compliance being a primary function. She is reviewing grant and policy compliance, making recommendations, and instituting changes to enhance compliance. Responsible party: Drew Warren, Executive Director Date Expected to be Corrected: March 1, 2026
View Audit 401303
Finding 1214612 (2023-012)
Material Weakness 2023
Town of Saugerties
NY
Questioned Costs Reporting Matching / Level of Effort / Earmarking § 200.501
Finding 2023-012 - Single Audit Reporting Auditee's Response and Planned Corrective Action The Town will work with the accounting department, fee accountant, and audit fmn to file the required reports timely. Planned Implementation Date of Corrective Action: January 2026 Person Responsible for Corre...
Finding 2023-012 - Single Audit Reporting Auditee's Response and Planned Corrective Action The Town will work with the accounting department, fee accountant, and audit fmn to file the required reports timely. Planned Implementation Date of Corrective Action: January 2026 Person Responsible for Corrective Action: Fred Costello, T own Supervisor
View Audit 401283
Finding 1214453 (2023-006)
Material Weakness 2023
COUNTY OF GALLATIN
MT
Questioned Costs Material Weakness Reporting
Reporting – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: Various amounts reported as expended or obligated did not agree with amounts supported by the County’s accounting records. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The Count...
Reporting – Coronavirus State and Local Fiscal Recovery Funds Finding Summary: Various amounts reported as expended or obligated did not agree with amounts supported by the County’s accounting records. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The County is strengthening review and reconciliation procedures for federal reporting to ensure amounts reported agree with underlying accounting records and supporting documentation prior to submission. Additional supervisory review procedures are being implemented for future federal reporting submissions. Anticipated Completion Date: Ongoing
View Audit 401154
Finding 1214452 (2023-005)
Material Weakness 2023
COUNTY OF GALLATIN
MT
Questioned Costs Cash Management Material Weakness
Reporting – Airport Improvement Program Finding Summary: Adequate supporting documentation for the amount requested for reimbursement with reporting form SF-271 was not available. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The County is implementing enha...
Reporting – Airport Improvement Program Finding Summary: Adequate supporting documentation for the amount requested for reimbursement with reporting form SF-271 was not available. Responsible Individuals: Aaron Mitchell, Chief Financial Officer Corrective Action Plan: The County is implementing enhanced documentation retention and review procedures to ensure supporting documentation for reimbursement requests is maintained, reviewed, and readily accessible prior to submission. Anticipated Completion Date: Ongoing
View Audit 401154
Finding 1213858 (2023-004)
Material Weakness 2023
Knoxville Knox County Community Action Committee
TN
Questioned Costs Material Weakness Matching / Level of Effort / Earmarking
U.S. Department of the Treasury Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from the Knox County garage to prov...
U.S. Department of the Treasury Internal Control Over General Disbursements Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: Implement a formal way to document the review and approval of transportation costs charged from the Knox County garage to provide evidence that internal controls are effectively designed and implemented. Explanation of disagreement with audit finding: There is no disagreement with the finding regarding the formal documentation of the services and approval of transportation cost charged from the Knox County Service Center (garage.) Action taken in response to finding: Agency vehicles are serviced at the Knox County Service Center (garage), with services billed monthly. Although transportation charges from the County were reviewed monthly, documentation of that review was not formally retained. CAC is implementing the following corrective actions: • Monthly Transportation Costs will be signed and dated by reviewer. • Establish grant compliance documentation retention protocol. • Establish Centralized federal grant compliance documentation repository. Management will perform periodic review to ensure documentation controls are consistently applied. Name(s) of the contact person(s) responsible for corrective action: Misty Goodwin, Chief Executive Officer, Anna Roeder, Chief Financial Officer. Planned completion date for corrective action plan: Documentation procedures were implemented in February 2026 and remain operational with ongoing monitoring.
View Audit 400695
Finding 1213727 (2023-020)
Material Weakness 2023
Stillwater County
MT
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Corrective Action: Utilize project management detail record keeping for any public assistance grants to assure that the expenditures qualify for cost principles as outlined in 2 CFR part 200 subpart E.
Corrective Action: Utilize project management detail record keeping for any public assistance grants to assure that the expenditures qualify for cost principles as outlined in 2 CFR part 200 subpart E.
View Audit 400644
Finding 1211146 (2023-002)
Material Weakness 2023
Carestl Health
MO
Internal Control / Segregation of Duties Questioned Costs Cash Management
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the...
Recommendation We recommend that management implement a comprehensive remediation plan to strengthen financial reporting processes, including: • Ensuring the trial balance is complete, accurate, and finalized prior to audit • Preparing and maintaining reliable rollforward schedules that agree to the general ledger • Performing timely and accurate reconciliations of all key accounts, particularly cash • Establishing procedures to ensure all financial transactions are supported with adequate documentation • Implementing review and approval controls over financial records and reconciliations • Evaluating staffing and resources to ensure the accounting function can meet reporting requirements Strengthening these areas is critical to improving the accuracy, reliability, and auditability of the organization’s financial statements.
View Audit 400354
Finding 1211145 (2023-001)
Material Weakness 2023
Carestl Health
MO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Questioned Costs § 200.303 § 200.328 § 200.329
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted re...
Recommendation We recommend that management: ▪ Establish a formal reporting calendar outlining all required financial and performance reports, including due dates ▪ Implement procedures to ensure reports are prepared accurately, reviewed, and submitted timely ▪ Maintain documentation of submitted reports, including confirmation of submission and supporting schedules ▪ Assign clear responsibility for reporting compliance and implement supervisory review controls ▪ Provide training to relevant personnel on federal reporting requirements Strengthening reporting processes will improve compliance, enhance transparency, and ensure that the organization meets its obligations under federal awards.
View Audit 400354
Finding 1210700 (2023-002)
Material Weakness 2023
Pulaski Memorial Hospital
IN
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
Corrective action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and filed as soon as possible
View Audit 399986
Finding 1210578 (2023-006)
Material Weakness 2023
The Salvation Army Golden State Division
CA
Subrecipient Monitoring Eligibility Questioned Costs
The Division will take steps to ensure sub-recipient agreements are retained and the distribution sites maintain sign-in sheets requiring participants to self-certify they meet the grant eligibility requirements. September 2026 Al Agpoon, Golden State Division Controller
The Division will take steps to ensure sub-recipient agreements are retained and the distribution sites maintain sign-in sheets requiring participants to self-certify they meet the grant eligibility requirements. September 2026 Al Agpoon, Golden State Division Controller
View Audit 399931
Finding 1210558 (2023-005)
Material Weakness 2023
The Salvation Army Golden State Division
CA
Questioned Costs Subrecipient Monitoring Material Weakness § 200.502
The Division will take steps to ensure that proper evidence of review is maintained for the food distribution records and the sign in sheets. September 2026 Al Agpoon, Golden State Division Controller
The Division will take steps to ensure that proper evidence of review is maintained for the food distribution records and the sign in sheets. September 2026 Al Agpoon, Golden State Division Controller
View Audit 399931
Finding 1208451 (2023-004)
Material Weakness 2023
Menard County, Illinois
IL
Questioned Costs Reporting Significant Deficiency
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
Effective 4/17/2026, the Menard County Board of Commissioners will review and approve all financial and performance reports prior to submission to both State and Federal funding sources.
View Audit 399426
Finding 1208283 (2023-004)
Material Weakness 2023
Aurora Homes, Inc.
MD
Questioned Costs Eligibility HUD Housing Programs
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards,...
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards, and updated procedures Ongoing Monitoring - Quarterly internal audits; COO and Board Finance Committee review of compliance - ongoing Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to finance committee - ongoing
View Audit 399312
Finding 1208282 (2023-003)
Material Weakness 2023
Aurora Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic up...
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic updates to CEO and Board Finance Committee Contingency Procedure - Submit owner-certified report if audited statements not finalized within 90 days - as needed
View Audit 399312
Finding 1208281 (2023-006)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Questioned Costs Special Tests & Provisions Eligibility
Fund Account - Deposited back to the replacement reserve account - October 16, 2025 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - M...
Fund Account - Deposited back to the replacement reserve account - October 16, 2025 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June 2026 Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to Finance Committee - Ongoing
View Audit 399311
Finding 1208280 (2023-005)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Questioned Costs Special Tests & Provisions
Fund Account - Deposit additional funds to cover shortfall - March 25, 2026 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June ...
Fund Account - Deposit additional funds to cover shortfall - March 25, 2026 Segregation and Monitoring - Transfer all new deposits immediately; perform monthly reconciliations. - Effective immediately Policies and Training - Update policies; train staff on deposit handling and monitoring - May/June 2026 Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to Finance Committee - Ongoing
View Audit 399311
Finding 1208279 (2023-004)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Questioned Costs Eligibility HUD Housing Programs
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards,...
Tenant File Review - Review all tenant files; obtain and file missing documentation - May 2026 Policies and procedures - Update and document procedures; implement standardized checklist; supervisory review required. - May 2026 Staff Training - Train staff on HUD eligibility, documentation standards, and updated procedures Ongoing Monitoring - Quarterly internal audits; COO and Board Finance Committee review of compliance - ongoing Oversight and Reporting - CFO/Controller review monthly reconciliations; provide quarterly updates to finance committee - ongoing
View Audit 399311
Finding 1208278 (2023-003)
Material Weakness 2023
Ashmore Homes, Inc.
MD
Questioned Costs HUD Housing Programs Reporting
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic up...
Compliance Calendar - Implement a calendar for all federal reporting deadlines with advance reminders - May 2026 Month-End and Year-End Close - Standardize closing procedures; set internal deadlines ahead of REAC requirement - May 2026 Oversight and Monitoring - CFO review of compliance; periodic updates to CEO and Board Finance Committee Contingency Procedure - Submit owner-certified report if audited statements not finalized within 90 days - as needed
View Audit 399311
Finding 1208276 (2023-004)
Material Weakness 2023
City of Cascade Locks
OR
Allowable Costs / Cost Principles Questioned Costs § 200.302
The City of Cascade Locks has an allowable cost procedure that was approved by Council on March 26, 2026. The City Administrator is responsible for adhering to this policy.
The City of Cascade Locks has an allowable cost procedure that was approved by Council on March 26, 2026. The City Administrator is responsible for adhering to this policy.
View Audit 399305
Finding 1208219 (2023-004)
Material Weakness 2023
Common Ground Health Clinic
LA
Questioned Costs Matching / Level of Effort / Earmarking
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requi...
A financial consultant was engaged to prepare procedures, workflows and training for a culture of sustained readiness for all audit reports. The issue has been identified causing slow submission of the required clearinghouse filing. The audit itself will be timely going forward with the filing requirement date, less than two weeks, as the final date for the audit to be completed, reviewed by the board, responded to by management, and filed.
View Audit 399160
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