Corrective Action Plans

Finding 560791 (2024-002)

Material Weakness 2024

NY

Allowable Costs / Cost Principles Material Weakness Reporting § 200.516

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work stream...

Views of Responsible Officials: All Astraea staff members are required to complete timesheets. Astraea’s internal processes were reviewed and overhauled in December 2021 (midway through FY2022) with department heads determining how their direct reports would spend time on various Astraea work streams and projects. This information is detailed in a level of effort (LOE) spreadsheet tracked against timesheets and budgets regularly. However, the processes for instituting regular updates to the LOE spreadsheet and timesheet allocations remained time-consuming and highly manual in FY2023 – which we believe resulted in misallocations. Astraea is currently reviewing internal processes to ensure, 1) that review and revision of the LOE spreadsheet and timesheet allocations can happen in a timely manner with less administrative burden, and 2) allowance of a more detailed review of the payroll allocation approval and entry process. As of January 1, 2025, a new finance system was implemented allowing for greater sophistication, consistency and automation of these processes. We do not expect to see this finding upon completion of our FY25 audit.

View Audit 356562

Finding 560665 (2024-001)

None 2024

Vrc-Mlcc Housing Corporation

PA

Eligibility Reporting

Those charged with governance agreed with the finding and will work to maintain tenant files in accordance with legislation, regulations, and the terms and conditions of the major federal award program.

View Audit 356538

Finding 560591 (2024-001)

Significant Deficiency 2024

American Psychiatric Association Foundation

DC

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements...

Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements to ensure its tracking tools reflect all relevant due dates for financial and narrative reports, as required by the agreements. These tracking tools will be monitored monthly to ensure timely submissions of reports by the established due dates.

View Audit 356509

Finding 560570 (2024-001)

Significant Deficiency 2024

City of Culver City

CA

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to a...

Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to allow more time for completion and will continue to track and monitor is progress against its established milestones throughout the process. Along with filling vacant staff positions, the City has engaged a consultant to assist the Finance Department in developing and enhancing documentation specific to financial reporting procedures. The City has also been working with its financial software support team to streamline certain ERP system configurations in order to improve the City’s financial reporting process. Proposed Completion Date: 12/31/2025

View Audit 356501

Finding 560551 (2024-004)

Significant Deficiency 2024

Rosemont College of the Holy Child Jesus

PA

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

Management Response: Management concurs with the finding and will reconcile the College’s disbursement records with the federal COD system and correct all errors on a monthly basis.

View Audit 356480 Questioned Costs: $1

Finding 560548 (2024-001)

Material Weakness 2024

Rosemont College of the Holy Child Jesus

PA

Student Financial Aid Material Weakness Subrecipient Monitoring

Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring proces...

Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring processes to ensure the integrity and punctuality of data reported to the NSLDS.

View Audit 356480

Finding 560540 (2024-002)

Significant Deficiency 2024

Aids Taskforce of Greater Cleveland, Inc.

OH

Questioned Costs Allowable Costs / Cost Principles Cash Management

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation...

Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with payroll should be coordinated with payroll department ensuring duplicate payroll is not being processed and approved. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: December 31, 2025 If the Oversight Agency has questions regarding this plan, please call Simpson Huggins 216-621-0766

View Audit 356447 Questioned Costs: $1

Finding 560532 (2024-001)

None 2024

Homewood School District 153

IL

Reporting

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

View Audit 356441

Finding 560530 (2024-002)

Material Weakness 2024

Rapid Valley Sanitary District Water Service

SD

Reporting

2024-002 Finding: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) 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 ...

2024-002 Finding: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) 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. The General Manager is responsible for the corrective action plan for this finding.

View Audit 356439

Finding 560528 (2024-002)

Significant Deficiency 2024

Town of Townsend

MA

Subrecipient Monitoring Reporting Significant Deficiency § 200.1

Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date...

Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703

View Audit 356423

Finding 560525 (2024-003)

Significant Deficiency 2024

California Community Foundation

CA

Reporting § 200.303 § 200.328

Name of Auditee: California Community Foundation (CCF) Audit Period: Year Ended June 30, 2024 Finding Reference #: 2024-003 – Reporting Finding Description: The Single Audit report identified a reporting-related finding (2024-003) associated with the Coronavirus State and Local Fiscal Recovery Funds...

Name of Auditee: California Community Foundation (CCF) Audit Period: Year Ended June 30, 2024 Finding Reference #: 2024-003 – Reporting Finding Description: The Single Audit report identified a reporting-related finding (2024-003) associated with the Coronavirus State and Local Fiscal Recovery Funds under the U.S. Department of Treasury. The Foundation overstated expenditures by $203,329 and the corresponding indirect costs by $20,363 in the Schedule of Expenditures of Federal Awards (SEFA). Additionally, discrepancies were noted in the June 30, 2024 Quarterly Performance Report to the County, where advances to vendors were overstated by $120,000 and vendor-incurred expenditures were understated by $519,259. This condition reflects a gap in internal controls that could impact accurate financial reporting. Corrective Action Planned: CCF acknowledges the finding and is implementing corrective measures to strengthen the accuracy and integrity of its financial and programmatic reporting. CCF has enhanced its internal review process and implemented a reconciliation protocol to ensure consistency between internal records and external reports. Finance staff have received additional training, and final reports are now subject to dial validation by both the Compliance and Finance teams prior to submission. Anticipated Completion Date: Corrective action will be implemented by May 15, 2025. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 – jnajera@calfund.org Management Comments: CCF remains committed to maintaining robust internal controls and ensuring compliance with all applicable federal requirements. We appreciate the audit team’s observations and will continue enhancing our procedures to prevent future discrepancies and to uphold the highest standards of financial integrity and transparency.

View Audit 356422

Finding 560522 (2024-003)

Significant Deficiency 2024

Aclamo

PA

Subrecipient Monitoring Reporting Significant Deficiency

Reporting – reports submitted to the county for the ARPA contract were not retained, effective internal controls were not in place to ensure proper document retention. ACLAMO acknowledges and agrees with Finding 2024-003 regarding the lack of effective internal controls to ensure the retention of re...

Reporting – reports submitted to the county for the ARPA contract were not retained, effective internal controls were not in place to ensure proper document retention. ACLAMO acknowledges and agrees with Finding 2024-003 regarding the lack of effective internal controls to ensure the retention of reports submitted to the County under the ARPA contract. To address this issue, the Interim Executive Director, in coordination with the Financial Team, has taken the following corrective actions: Quarterly Report Oversight: The Interim Executive Director will assume responsibility for submitting all required quarterly reports related to ARPA funding. This ensures a single point of accountability for timely and accurate reporting. Document Retention and Audit Readiness: Immediately following each report submission, ACLAMO will request confirmation of receipt and a copy of the submitted report from the County. These documents will be promptly uploaded and stored in ACLAMO’s Financial Team SharePoint Site to ensure secure access and proper audit documentation. Internal Control Enhancements: ACLAMO will also implement a formal tracking system (such as a report log) to document submission dates, confirmation receipts, and responsible staff members. This log will be reviewed quarterly by the Financial Team to ensure completeness and compliance. Staff Training: Relevant team members will receive training on proper document retention procedures, the importance of audit trails, and use of the SharePoint system to reinforce accountability and sustainability of this corrective action. ACLAMO is committed to improving its reporting systems and internal controls to ensure compliance with all federal and contractual requirements and to promote transparency and accountability.

View Audit 356420

Finding 560497 (2024-002)

Significant Deficiency 2024

Orange County Head Start, Inc.

CA

Reporting

The Organization acknowledges the significance of maintaining adequate staffing in the accounting department to prevent overburdening individuals with excessive responsibilities during the year-end closing process. In light of this, we have taken the following corrective action: (1) we have hired ad...

The Organization acknowledges the significance of maintaining adequate staffing in the accounting department to prevent overburdening individuals with excessive responsibilities during the year-end closing process. In light of this, we have taken the following corrective action: (1) we have hired additional accounting staff during the fiscal year ending June 30, 2025 and (2) we have designated a high-level accounting manager to closely monitor and oversee the accounting function.

View Audit 356416

Finding 560489 (2024-001)

None 2024

Fahrney-Keedy Memorial Home, Inc.

MD

Reporting Matching / Level of Effort / Earmarking

Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 8-w...

Management agrees with the above finding and has implemented a plan to reduce expenses and increase cash flows going forward. Specifically, we have outlined the following steps that we are taking as an organization to get back on track:  Cash flow is monitored weekly and forecasted on a rolling 8-week basis.  Existing vendor contracts were reviewed and changes made to reduce expenses moving forward into the 2025 fiscal year. Contracts are continually evaluated for potential cost savings.  We implemented a robust and detailed budget development process to continue cost-cutting measures into 2025 and beyond. Directors are accountable to their budget guidelines to ensure expenses are appropriately managed.  The 36-unit Independent Living expansion project remains a high priority. The model home construction is nearing completion, and new homes are expected to commence construction in 2025. The sale and occupancy of these units are expected to generate substantial future cash flows for the organization.  We continue to prioritize aggressive staff recruitment to eliminate agency staffing needs. While the organization has already seen a steady decline in contract staff utilization, it is our goal to fully eliminate agency staffing in 2025.  An administrative restructuring completed in 2024 allowed the organization to reduce its leadership by 2 positions. Additionally, a review of staffing ratios identified areas of excess staffing, to which the organization responded by utilizing fewer contract staff. The organization is committed to further reducing labor costs appropriately, primarily in supervisory staff through attrition moving forward.  Management enacted a progressive plan to increase census in each of its business lines to increase revenue, utilizing focused marketing efforts and referral partnerships.

View Audit 356382

Finding 560479 (2024-001)

Significant Deficiency 2024

Pinon Unified School District No. 4

AZ

Reporting

The Local Education Agency (LEA) will confirm scheduling of the single audit with the contracted auditor(s) by October 31, 2025. The single audit for FY 2025 will be scheduled with sufficient time to complete and submit the single audit package by March 30, 2026.

View Audit 356368

Finding 560445 (2024-001)

None 2024

City of Des Moines, Iowa

IA

Procurement, Suspension & Debarment Reporting § 200.512

City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticip...

City Management’s Response: Due to the financial statement and single audits not being finalized until April 30, 2025, the City was unable to submit the Data Collection Form by the deadline. The City anticipates the audit being completed ahead of the deadline for the fiscal year 2025 filing. Anticipated completion date: March 31, 2026 Contact person: James Remington, CPA Deputy Finance Director

View Audit 356362

Finding 560444 (2024-002)

Material Weakness 2024

Northern Tier Community Action CORP

PA

Reporting

Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they...

Northern Tier Community Action concurs with the audit finding. The Organization did not timely reconcile and submit the Program reporting in accordance with the requirements set forth by the grantor Agency. The Organization has reviewed the existing reporting policies and procedures to ensure they are in line with the grantor Agency’s requirements and that they clearly define timelines, roles and responsibilities. The Organization has also implemented controls to ensure that we are in compliance with all guidelines set forth by the grantor Agency. Northern Tier Community Action Corporation has implemented the above controls as of the report date.

View Audit 356353

Finding 560442 (2024-003)

Significant Deficiency 2024

City of Minden

LA

Reporting

Reference # and title: 2024-003 Airport Improvement Program – Reporting ALN#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass Through Entity: This finding relates to the Airport Improvement Program - ALN# 20.106 for the Federal Award Year 2023 received from ...

Reference # and title: 2024-003 Airport Improvement Program – Reporting ALN#, Federal Award Title, Federal Agency, Federal Award # and Year, and the name of Pass Through Entity: This finding relates to the Airport Improvement Program - ALN# 20.106 for the Federal Award Year 2023 received from Federal Agency: U.S. Department of Transportation. Criteria or specific requirement: Based on the grant award letter, the City is required to submit the SF-425, “Federal Financial Report,” annually, due 90 days after the end of each federal fiscal year, which is December 31st. Condition found: The City did not submit the required annual report for the open grant. Corrective action planned: Mayor Cox has instructed KSA (engineer) and the City Clerk’s Office to submit reports in a timely manner. Person responsible for corrective action: Nick Cox, Mayor City of Minden 520 Broadway Minden, Louisiana 71058 Anticipated completion date:. Before end of FY (September 30, 2025)

View Audit 356350

Finding 560438 (2024-001)

Material Weakness 2024

Grand Manor Mutual Housing Association, Inc.

NC

HUD Housing Programs Eligibility Reporting

Management will review the HUD Handbook 4350.3 with staff to ensure compliance and provide follow up training of current company policies and procedures.

View Audit 356341

Finding 560437 (2024-001)

Material Weakness 2024

Edgewood Seniors Preservation Corporation

DC

HUD Housing Programs Eligibility Reporting

Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additio...

Management made improvements to internal controls surrounding the recertification process when initially made aware of procedures not being performed timely and in accordance with HUD guidelines. Management monitors those initial improvements in internal controls as well as continually makes additional adjustments, as deemed necessary, to tighten these internal controls. Management’s improvements to the controls consist of the following: 1. Recertification reminder letters are being consistently sent to residents at 120, 90, 60, and 30 days prior to recertification date. 2. Incentives were put in place to encourage site associates to complete recertification tasks timely including staff lunches. After working hour sessions are also being held. 3. Third party consultants are being utilized when necessary. 4. A HUD specialist was hired during the year to address ongoing terminations and ensure site teams were aware of current and upcoming terminations related to the Section 8 program (improvement of control that occurred during 2024). 5. Site associates are going door to door and enlisting help from Resident Services teams to engage residents.

View Audit 356336

Finding 560418 (2024-007)

Material Weakness 2024

Delta Research and Educational Foundation

DC

Reporting § 200.303

Views of Responsible Officials: Currently in the process of working with the Federal Award Manager to create better internal controls and policies.

View Audit 356325

Finding 560416 (2024-005)

Significant Deficiency 2024

Delta Research and Educational Foundation

DC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Views of Responsible Officials: DREF is in the process of hiring a part-time CFO to review all financial reports.

View Audit 356325

Finding 560411 (2024-002)

Material Weakness 2024

Westwood Community School District

IA

Internal Control / Segregation of Duties Reporting

The District will review internal control procedures and implement as current staff allows. The District did hire a 2nd secretary to hlep with of the segregation of duties such as activity cash boxes etc. in FY22.

View Audit 356317

Finding 560395 (2024-001)

None 2024

Aptakisic-Tripp Community Consolidated School District 102

IL

Reporting

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

View Audit 356298

Finding 560340 (2024-001)

Significant Deficiency 2024

West Valley School District No. 363

WA

Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code o...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE West Valley School District No. 363 September 1, 2023 through August 31, 2024 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal Title I assessment system security requirements. Name, address, and telephone of District contact person: Ayesha Horton, Chief Financial Officer 2805 N Argonne Rd, Spokane, WA 99212 (509) 924-2150 Corrective action the auditee plans to take in response to the finding: The district acknowledges that a Test Security Building Plan (TSBP) was not on file for our Kindergarten Center during the 2023–24 school year. While all required testing assurances were submitted and staff received appropriate test security training, we recognize that the omission of a formal TSBP represents a lapse in documentation and controls. This oversight occurred during a period of staffing transition in the district’s assessment position, which contributed to the gap in plan submission for the Kindergarten Center. We appreciate the auditor's recommendation and have taken corrective action to address this issue. For the 2024–25 school year, we have verified that TSBPs are on file for all buildings where standardized assessments will be administered, including the Kindergarten Center. Looking ahead to the 2025–26 school year, our Kindergarten Center will no longer administer standardized assessments, as kindergarten students will transition back to their neighborhood elementary schools. This organizational change will further streamline compliance with OSPI’s assessment system security requirements. Anticipated date to complete the corrective action: 6/13/2025

View Audit 356251

Corrective Action Plans

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