Corrective Action Plans

Finding 1153510 (2024-001)

Material Weakness 2024

WV

Internal Control / Segregation of Duties Reporting

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhanc...

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhance the timeliness and accuracy of reporting processes, improve internal controls, and support the implementation of financial and organizational policies and procedures. Management acknowledges that additional accounting staff are still needed to fully remediate the deficiencies noted and is actively evaluating staffing needs to support continued growth and ensure compliance. Management also plans to improve organizational systems to aid in data tracking, financial system integration, grant-reporting, donor tracking, and efficiency.

View Audit 366769

Finding 1153506 (2024-001)

Material Weakness 2024

YMCA of Memphis & the Mid-South

TN

Questioned Costs Eligibility Subrecipient Monitoring

Planned Corrective Action: Current policy and procedure in place will be followed. The grant accountant and food compliance officer will review Summer Food Service Program sites and reimbursements prior to the completion of the SFSP program period each year.

View Audit 366736 Questioned Costs: $1

Finding 1153505 (2024-002)

Material Weakness 2024

Center for Legal Advocacy, Dba Disability Law Colorado

CO

Cash Management Reporting Significant Deficiency § 200.512

By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity,...

By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.

View Audit 366735

Finding 1153501 (2024-004)

Material Weakness 2024

Okanogan County Child Development Association

WA

Reporting

Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis o...

Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis of accounting and be supported by financial statements and schedule of expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause The finding was the result of an oversight in updating the (SF) reports with additional explanatory notes. While the original reports were submitted on time, we received a reimbursement from a vendor after submission. This required the reports to be updated and resubmitted to reflect the returned funds and to maintain accurate records for the awarding agency. Action Taken A standard operating procedure (SOP) has been developed for identifying and documenting post-submission changes (e.g., vendor reimbursements or corrections). A secondary review process is now in place to ensure all SF reports are checked for completeness, including necessary notes, before submission or resubmission. Ongoing refresher training has been completed with the funding source training and technical services in August 2025 to reinforce staff understanding and compliance with reporting standards. These measures are designed to prevent recurrence of similar issues and ensure full compliance with all financial reporting requirements moving forward.

View Audit 366733

Finding 1153500 (2024-003)

Material Weakness 2024

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303 § 200.328

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ...

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ensure compliance and accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: To prevent miscoding of expenses, we implemented a change in the prior fiscal year to allocate all CACFP-related expenses to a distinct program code. This ensures that CACFP costs are tracked independently and not charged to direct programs. Root Cause Reconciliation of the reimbursement from USDA can vary on the reimbursement of the cost of food. Where there is less cost than reimbursement we are reconciling the overage to staff wages of kitchen staff and supplies for the kitchen at the end of the year instead of monthly. Action Taken Reconciliation of the monthly reimbursement amount from CACFP to the food expenses will be reviewed each month by the 10th (for the following month) and reconciliation to the appropriate programs will be journal entries and included in the monthly review of revenue and expenses.

View Audit 366733

Finding 1153497 (2024-004)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328

Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025

View Audit 366731

Finding 1153479 (2024-001)

Material Weakness 2024

Ecostudies Institute

WA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.329

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025

View Audit 366729

Finding 1153455 (2024-001)

Material Weakness 2024

Bladenboro Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

View Audit 366705

Finding 1153454 (2024-003)

Material Weakness 2024

Shawnee Christian Healthcare Center, Inc.

KY

Reporting Program Income

Management will review their process and policy for retaining supporting documentation.

View Audit 366700

Finding 1153432 (2024-002)

Material Weakness 2024

National Marine Sanctuary Foundation

MD

Reporting Internal Control / Segregation of Duties § 200.510

Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new cha...

Views of Responsible Officials: Management concurs with the auditor’s findings related to Federal award compliance and questioned costs. Several internal transitions contributed to the control gaps and compliance lapses identified during the audit period, including:  The implementation of a new chart of accounts and a new instance of the Sage Intacct accounting system, which impacted reporting structures and account mapping for Federal programs.  A transition in finance leadership, which affected oversight of Federal grant compliance and reporting.  The lack of timely replacement for a key vacant finance position, which limited staff capacity during critical reporting periods. These factors collectively contributed to the challenges experienced in adhering to certain requirements under the Uniform Guidance, including the accurate preparation of the Schedule of Expenditures of Federal Awards (SEFA) and the documentation of allowable costs. To address the findings and prevent recurrence, management has taken or is taking the following steps:  Staff training on SEFA preparation and Uniform Guidance requirements will be conducted to ensure a full understanding of Federal compliance obligations. Will ask GRF what recommendations they have for trainings by August 2025.  Verify chart of accounts mapping for Federal grants has been finalized and validated within the new Intacct system to support more accurate tracking of expenditures. – Complete by September 2025.  The utilization of the C-STAAR system will support a more structured and consistent internal grant management process.  Finance will also evaluate the grants management module within the accounting system to determine feasibility for integration and ease of syncing with SEFA reporting requirements.  A calendar of Federal reporting deadlines will be developed to strengthen compliance monitoring and accountability. – By October 2025. Management is committed to improving its internal controls and ensuring compliance with all applicable Federal requirements moving forward.

View Audit 366670

Finding 1153422 (2024-002)

Material Weakness 2024

Finger Lakes Migrant Health Care Proj INC Dba Finger Lakes Comm Health

NY

Reporting § 200.327

Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 20...

Health Resources and Services Administration Mary Zelazny, Finger Lakes Migrant Health Care Project, Inc.’s CEO respectfully submits the following corrective action plan for the year ended December 31, 2024: CohnReznick LLP 1301 Avenue of the Americas New York, NY 10019 Audit Period: December 31, 2024 Item 2024-002 – Reporting (Significant Deficiency) The Project did not maintain documentation evidencing management's review of the Federal Financial Report (SF-425) prior to submission. Although the reports were submitted timely, there were no indication of formal review procedures to validate the accuracy, completeness, or consistency of reported financial data with the accounting records. Recommendation We recommend that the Project establish and implement a formal review process over the Federal Financial Report (SF-425); we also recommend that evidence of the review be documented and approval be kept on file. Action Taken Management agrees with the finding and will be implementing formal review procedures including documented evidence of review and approval prior to submission. Effective Date: September 1, 2025

View Audit 366667

Finding 1153406 (2024-002)

Material Weakness 2024

City of Butler

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur ...

FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: Angela Eck Contact Phone Number and Email Address: 260-868-5200, clerktreasurer@cityofbutler.in.gov Views of Responsible Officials: “We concur with the finding” Mike Hartman, Mayor Angela M. Eck, Clerk-Treasurer Donald Stuckey, Attorney 215 S Broadway, Butler, IN 46721 260-868-5200 Main Line 260-868-5882 Fax www.butler.in.us INDIANA STATE BOARD OF ACCOUNTS 19 The City of Butler is an Equal Opportunity Provider. Explanation and Reasons for Disagreement: Not applicable Description of Corrective Action Plan: The Clerk-Treasurer will put the existing checklist for federal reporting in the year end binder and specifically mention it on the year end checklist so that it is not forgotten. Anticipated Completion Date: It has been completed as of August 18, 2025.

View Audit 366633

Finding 1153401 (2024-002)

Material Weakness 2024

Lead Deadwood Sanitary District

SD

Reporting

#2024-002 Finding: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individual: Terry Wolterstorff, General Manager Corrective Action Plan: At this time, the District will accept the degree of risk associated with this condition. For future audits, we...

#2024-002 Finding: Financial Statement and Schedule of Expenditures of Federal Awards (SEFA) Preparation Responsible Individual: Terry Wolterstorff, General Manager Corrective Action Plan: At this time, the District will accept the degree of risk associated with this condition. For future audits, we will continue to review the financial statements and SEFA in detail and agree to internal records and expectations. Anticipated Completion Date: Ongoing

View Audit 366615

Finding 1153393 (2024-003)

Material Weakness 2024

Duckwater Shoshone Tribe

NV

Reporting § 200.502 § 200.510

Corrective action plan: The Finance Department will begin close out work on the year under audit as soon as the year ends, so that all accounts including expenditures will be accurately adjusted before the SEFA is prepared. Finance will verify all Assistance Listing Numbers on the SEFA. Once the SEF...

Corrective action plan: The Finance Department will begin close out work on the year under audit as soon as the year ends, so that all accounts including expenditures will be accurately adjusted before the SEFA is prepared. Finance will verify all Assistance Listing Numbers on the SEFA. Once the SEFA is prepared, it will be independently reviewed by a contracted CPA before submitting the SEFA to the auditor. Personnel responsible for corrective action: Lisa Donham (Finance Manager) and contracted CPA consultant. Estimated corrective action completion date: March 31, 2026

View Audit 366602

Finding 1153384 (2024-001)

Material Weakness 2024

Rome Mall Housing Development Fund Company, Inc.

NY

Reporting § 200.512

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the audi...

Finding #2024-001 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Rome Mall Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.

View Audit 366590

Finding 1153377 (2024-001)

Material Weakness 2024

Little Earth of United Tribes Housing Corporation

MN

Reporting Internal Control / Segregation of Duties

Management will review any future entries of this nature with care.

View Audit 366575

Finding 1153363 (2024-012)

Material Weakness 2024

County of Trinity

CA

Subrecipient Monitoring Reporting Program Income

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements for Community Development Block Grant program, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendatio...

Federal program title: Community Development Block Grant – CFDA 14.228 Condition: During our test of the reporting requirements for Community Development Block Grant program, we determined that the County did not submit the required reports under Reporting of the Compliance Supplement. Recommendation: CLA recommends the County develop procedures, such as a reporting checklist to ensure that reporting requirements are tracked and met. Additionally, CLA recommends that the County perform cross training with employees to ensure that knowledge is shared among the team members. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will not be applying for any CDBG grants in the future unless there is adequate administrative cost allocation in the grant. The County will continue to make every effort to adequately close out CDBG grants and provide reports to the granting organization as staff and priorities allow. Name(s) of the contact person(s) responsible for corrective action: Under direction of the County Administrative Officer, the Senior Financial Analyst Suzie Hawkins Planned completion date for corrective action plan: Completed and on-going

View Audit 366553

Finding 1153336 (2024-010)

Material Weakness 2024

County of Trinity

CA

Reporting

Local Assistance and Tribal Consistency Fund program (LATCF) - CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of...

Local Assistance and Tribal Consistency Fund program (LATCF) - CFDA 21.032 Recommendation: We recommend the County refine its understanding and interpretation of the standards and ensure that the County policies and procedures are consistent with that understanding and interpretation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We found this was due to timing of approvals that had to be taken to the board, and a misunderstanding/interpretation of the requirements. Noted for future reporting years. Name(s) of the contact person(s) responsible for corrective action: Christine Gaffney Auditor-Controller and Lisa McNeely Department of Transportation Business Manager. Planned completion date for correcting action plan: Completed

View Audit 366553

Finding 1153306 (2024-001)

Material Weakness 2024

Pixley Irrigation District

CA

Reporting

The responsible person will attend training on preparing a Federal Financial Report. The District will adjust its procedures so that, prior to filing, a grant team member (other than the responsible person) will review the amounts reported as Federal and the recipient's share of expenditures, and ag...

The responsible person will attend training on preparing a Federal Financial Report. The District will adjust its procedures so that, prior to filing, a grant team member (other than the responsible person) will review the amounts reported as Federal and the recipient's share of expenditures, and agree to project costs incurred through the reporting date.

View Audit 366544

Finding 1153304 (2024-002)

Material Weakness 2024

Benet Place South

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366520

Finding 1153302 (2024-003)

Material Weakness 2024

Benet Place

MN

HUD Housing Programs Material Weakness Reporting

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a...

Material Weakness: Internal Controls Over Compliance: The HUD approved budget for the 24-25 grant period, one replacement reserve withdrawal, and the bank reconciliations for August through December did not have documented review or approval. Recommendation: The Project should establish and follow a consistent review process for budgets, replacement reserve withdrawals, and bank reconciliations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management continues to review and establish monthly processes related to review and approval of budgets, replacement reserve withdrawals, and bank reconciliations.

View Audit 366519

Finding 1153300 (2024-002)

Material Weakness 2024

St Croix Valley Supportive Housing for the Elderly, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be re...

Federal Agency: U.S. Dept. of Housing and Urban Development Federal Program: Section 202 Capital Advance Assistance Listing Number: 14.157 Federal Award Identification Number and Year: WI39S971003-23Z-2023 2024-002 Material Weakness: Unauthorized Loan Recommendation: Payroll allocations should be reviewed monthly to confirm that only the appropriate share of expenses is charged to the Project. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The issue arose due to a salary allocation being missed during the general ledger conversion. Management continues to review and establish procedures related to payroll allocations to ensure correct expenses are allocated to the Project. Names of the contact persons responsible for corrective action: Tom Krolak Planned completion date for corrective action plan: December 31, 2025

View Audit 366518 Questioned Costs: $1

Finding 1153297 (2024-001)

Material Weakness 2024

Dunn Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public...

Corrective Action Plan Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Felicia Chester, Executive Director Corrective Action: We will implement proper internal control procedures for the Public and Indian Housing program elegibility requirements. Mangement has established a checklist for applications and will establish checklists for move-ins and move-outs. Proposed Completion Date: Immediately

View Audit 366512

Finding 1153296 (2024-003)

Material Weakness 2024

Montgomery County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in...

FINDING 2024-003 (prior finding audit number 2023-002) Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Mindy Byers, Auditor Contact Phone Number and Email Address: 765-364-6401 mindy.byers@montgomerycounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: One person will complete the report and another will sign off on a full review. Anticipated Completion Date: April 1, 2026 (based on due date of the next report)

View Audit 366496

Finding 1153289 (2024-001)

Material Weakness 2024

Elder Abuse Institute of Maine

ME

Reporting Allowable Costs / Cost Principles § 200.512

View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward.

View Audit 366484

Corrective Action Plans

Filters