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Corrective Action Plans

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Finding 576131 (2024-005)
Material Weakness 2024
Cicoa Aging & In-Home Solutions
IN
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes p...
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes place. All reporting requirements and due dates are currently being submitted timely.
View Audit 366050
Finding 576120 (2024-004)
Material Weakness 2024
Cicoa Aging & In-Home Solutions
IN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within...
The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
View Audit 366050
Finding 576112 (2024-003)
Material Weakness 2024
Gooding Senior Housing Association INC
ID
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring
Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...
Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025
View Audit 366031
Gooding Senior Housing Association INC
ID
Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025
View Audit 366031
Finding 576108 (2024-003)
Material Weakness 2024
City of Portage
IN
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of ...
FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting Federal Agency: Department of Treasury Contact Person Responsible for Corrective Action: Elizabeth Modesto Contact Phone Number and Email Address: 219-841-6326 Emodesto@portage-in.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: A new process of tracking grants for the City has been implemented; however, it should be noted that the previous Clerk-Treasurer prepared and submitted the report 2022. The report for 2024 was submitted in a timely fashion as required based on the fund activity in 2024. The report due and submitted in April 2025 was done similarly. Future reporting activities will not be necessary for this grant as it was completed in 2024. Anticipated Completion Date: New process will be completed prior to the preparation of the Annual Financial Report that will be submitted by March 1st of 2026 for all active federal awards.
View Audit 366013
Finding 576089 (2024-002)
Material Weakness 2024
City of Lewes, Delaware
DE
Subrecipient Monitoring Material Weakness Reporting
Type of Finding: Material Weakness; Compliance Requirement: Reporting Finding Summary: The totals submitted on the SLFRF Compliance P&E Annual Report did not match the expenditures incurred by the City. The City passed through funds to three subrecipients during the year to be used for preapproved p...
Type of Finding: Material Weakness; Compliance Requirement: Reporting Finding Summary: The totals submitted on the SLFRF Compliance P&E Annual Report did not match the expenditures incurred by the City. The City passed through funds to three subrecipients during the year to be used for preapproved projects allowed under the award. The City reported funds expended by the subrecipients to date, rather than the funds incurred by the City. Responsible Individuals: Ellen Lorraine McCabe, City Manager Corrective Action Plan: The City has had significant turnover in management positions over the past few years. This was also the first year a single audit was required. New procedures will be implemented to controls surrounding federal programs to ensure accurate reporting. The City inquired about amending the report directly with the Treasury Department and is not required to resubmit the report. No further action is necessary. Anticipated Completion Date: August 29, 2025
View Audit 365992
Finding 576087 (2024-012)
Material Weakness 2024
City of Shreveport
LA
Reporting Subrecipient Monitoring Period of Performance § 200.1 § 200.303
Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on...
Accounting has reviewed all projects and Ordinances related to ARPA and has updated reports and records to fully account for ARPA funding. From the Chief Administrative Officer (CAO) and the department responsible for a specific project that has multiple funding sources, confirmation was obtained on what amounts were obligated ARP funds. This strengthens the controls over the report submission process to ensure the reported amounts are accurate and reconciled properly. Person Responsible: Sheila Faour, CFO Anticipated Completion Date: Immediately
View Audit 365989
Westminster Economic Development Initative, Inc.
NY
Reporting Matching / Level of Effort / Earmarking
Corrective Action Plan: During the period of the delay WEDI’s management was in regular communication with its U.S. SBA representative. Management was advised to prioritize correcting the system and submitting accurate reports over timeliness. WEDI management has filled the Grants Manager position,...
Corrective Action Plan: During the period of the delay WEDI’s management was in regular communication with its U.S. SBA representative. Management was advised to prioritize correcting the system and submitting accurate reports over timeliness. WEDI management has filled the Grants Manager position, created a workplan schedule forecasting 3 months of grant applications and reporting needs, and developed a system for staff backups in case of absences.
View Audit 365976
Finding 576054 (2024-002)
Significant Deficiency 2024
Public Defender Association
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Significant deficiency in internal controls over financial reporting of leases in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action ...
Significant deficiency in internal controls over financial reporting of leases in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: Review lease terms at inception of lease(s) and ensure accounted for correctly in the leasing software and general ledger; review all leases again at year end to ensure any changes to said leases were recorded properly. Anticipated Completion Date: End of 2025 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard, Tara Moss, and Fe LopezGaetke Co-Executive Directors
View Audit 365948
Finding 576053 (2024-001)
Significant Deficiency 2024
Public Defender Association
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Significant deficiency in internal controls over financial reporting of net assets with and without donor restrictions in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following co...
Significant deficiency in internal controls over financial reporting of net assets with and without donor restrictions in accordance with accounting principles generally accepted in the United States of America (U.S. GAAP). Management Response: We acknowledge the finding and provide the following corrective action plan. Corrective Action Plan: PDA instituted a monthly review of foundation grant spending to ensure spending is in line with assumptions. By the completion of each fiscal year, PDA will have proper information gathered to release funds from restricted net assets accordingly. Anticipated Completion Date: Implemented in 2024 Name(s) of the Contact Person(s) Responsible for Corrective Action: Barbara Donohue, Director of Finance Lisa Daugaard, Tara Moss, and Fe LopezGaetke Co-Executive Directors
View Audit 365948
Finding 576047 (2024-001)
Material Weakness 2024
City of Winslow, Arizona
AZ
Reporting HUD Housing Programs § 200.303 § 200.512
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Housing Voucher Cluster, Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 14.871, 21.207 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective...
Finding Number: 2024‐001 Program Name/Assistance Listing Title: Housing Voucher Cluster, Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 14.871, 21.207 Contact Person: Daniel Hendrix, Finance Director Anticipated Completion Date: During fiscal year 2025 Planned Corrective Action: The City concurs with the finding and has updated its policies and procedures and implemented the recommendation.
View Audit 365941
Third Street Community Clinic Dba Third Street Family Health Services
OH
Reporting
Finding Number: 2024-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of th...
Finding Number: 2024-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Peggy Anderson, Chief Executive Officer
View Audit 365929
Finding 576033 (2024-002)
Significant Deficiency 2024
Public Housing Authority of Butte
MT
HUD Housing Programs Eligibility Reporting
2024‐002 HUD Required Reporting HUD regulations and federal requirements mandate timely submission of the Unaudited Financial Assessment Subsystem for Public Housing Agencies (FASSPHA). During the audit, it was noted that the Authority did not meet the prescribed deadlines for submitting the unaudit...
2024‐002 HUD Required Reporting HUD regulations and federal requirements mandate timely submission of the Unaudited Financial Assessment Subsystem for Public Housing Agencies (FASSPHA). During the audit, it was noted that the Authority did not meet the prescribed deadlines for submitting the unaudited FASSPHA to federal agencies. The Public Housing Authority of Butte has contracted with BDO to prepare and submit the unaudited FASSPH. BDO prepared and submitted the unaudited FASSPH for fiscal year ending 2024. Going forward BDO will continue to assist the Public Housing Authority of Butte with preparing and submitting the unaudited financial reports. The Public Housing Authority of Butte has hired a Deputy Executive Director who will be able to closely monitor HUD deadlines and reporting requirements.
View Audit 365924
Barrett Dewitt Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring 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: Barrett Dewitt Housing Development Fund...
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: Barrett Dewitt Housing Development Fund Company, Inc. 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 365903
Byrne Manor Housing Development Fund Company, Inc.
NY
Reporting § 200.512
Finding #2024-002 Prior 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: Byrne Manor Apartments agrees with the au...
Finding #2024-002 Prior 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: Byrne Manor 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 365902
Byrne Manor Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring 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: Byrne Manor Apartments agrees with the ...
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: Byrne Manor 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 365902
R.j. Barrett Manor Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2024-002 Prior 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: R.J. Barrett Manor Housing Development Fu...
Finding #2024-002 Prior 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: R.J. Barrett Manor Housing Development Fund Company, Inc. 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 365901
R.j. Barrett Manor Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring 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: R.J. Barrett Manor Housing Development ...
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: R.J. Barrett Manor Housing Development Fund Company, Inc. 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 365901
Finding 575996 (2024-003)
Material Weakness 2024
Young Women's Christian Association of Northeast Kansas
KS
Reporting Subrecipient Monitoring § 200.303 § 200.329
Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action The YWCA agrees with the finding. Grant reporting responsibilities will be clarified in policy updates. A Grant Compliance Manager position will be c...
Contact person responsible for correction action – Linda Aziz, Chief Financial Officer Anticipated completion date – August 29, 2025 Corrective action The YWCA agrees with the finding. Grant reporting responsibilities will be clarified in policy updates. A Grant Compliance Manager position will be created to support timely, accurate reporting. Staff will receive additional training, and regular internal reviews will be conducted to ensure compliance and address discrepancies.
View Audit 365889
Finding 575955 (2024-004)
Significant Deficiency 2024
Town of Gorham
ME
Reporting
Management response/corrective action: The Town Council approves the projects for ARPA and the department that the project is related to manages the project and codes the invoices. The Finance Department has two staff and has been implementing new financial software. Due to the volume of work the Fi...
Management response/corrective action: The Town Council approves the projects for ARPA and the department that the project is related to manages the project and codes the invoices. The Finance Department has two staff and has been implementing new financial software. Due to the volume of work the Finance Department cannot reconcile the Town’s expenditure routinely. Everything posted to ARPA is reviewed to make sure the cost is appropriate during the reporting period ending March 31st. The report is filed as of 4/30/24, based on the snapshot of what was coded to the ARPA expense lines as of March 31st. No costs reported were not considered ARPA expenses. At year end, a thorough review of all the Town’s expenditure is done, and some ARPA costs were found coded to non-ARPA account. These costs were moved to the ARPA account in June as part of year end entries. Some of these costs were paid in the reporting period of March 31st and had they been coded correctly they would have been in that report. These costs were captured in the next annual report that is due 04/30/25. The Finance Department staff will be increasing to three in FY26 so this will give the Finance Director more time to review the monthly expenditure to find any miscoded invoices.
View Audit 365875
Finding 575952 (2024-001)
Significant Deficiency 2024
Town of Gorham
ME
HUD Housing Programs Cash Management Reporting
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, ...
Management response/corrective action: The Town of Gorham does not have a grant manager. The Finance Department consists of two staff and are unable to manage all the Town’s grants. The Town was awarded this grant in March 2023, but the grant application was not fully approved by HUD until 2/28/24, due to HUD staff turnover. Until the grant was fully approved, the Town did not have access to the HUD portal to do the progress reports. The Town had trouble accessing the HUD portal which took months of troubleshooting. The Town was in constant contact with HUD in the progress reporting and voucher reimbursement process, so HUD was aware that the reports would be late. The Town will emphasize the importance of filing reports on time and putting the deadlines in their work calendars.
View Audit 365875
Finding 575951 (2024-001)
Significant Deficiency 2024
Hazelden Betty Ford Foundation and Subsidiaries
MN
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partial...
Finding 2024-001: Non-compliance with Special Tests and Provisions: Disbursements Condition For 3 of 25 students selected for testing, the disbursement dates did not agree between the student’s institutional account and the data reported to COD. Each student had disbursements that were later partially or fully refunded. The sample was not a statistically valid sample. Recommendation It is recommended that policies, procedures and effective controls are put in place to verify that the disbursement dates for federal funds are matching between the student account detail and the COD system. Corrective Action The Foundation will ensure that policies, procedures and effective controls are in place to verify the matching of the disbursement dates for federal funds between the student account detail and the COD system. Anticipated completion date of implementing the corrective action plan will be immediate.
View Audit 365871 Questioned Costs: $1
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Internal Control / Segregation of Duties Reporting
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure...
FINDING No. 2024-002: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: The Project should make the appropriate transfers out of the insurance escrow account to remedy the over funding and perform regular analysis to ensure that funding is adequate but not excessive. Action Taken: The verification of the correct funding amounts is now confirmed on a monthly basis and has been added to the monthly close checklist. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 365868
Senior Citizens Housing Development Corporation of Washington
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 2...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Washington respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement the following procedures regarding its replacement reserve account: the correct authorized amount is deposited each month, requests for increases to the replacement reserve are submitted timely, and an executed approval with HUD’s signature is maintained. Action Taken: Staff training has been provided with additional HUD training to make sure a signed 9250 is in the file before making any increased deposit.
View Audit 365868
City of College Park, Georgia
GA
Reporting
1. Update and complete SOPs for all critical transaction areas, ensuring their consistent enforcement. 2. Conduct a formal risk assessment, which should include the creation of a control risk matrix. 3. Establish an Internal Audit function dedicated to the design, implementation, and oversight of a ...
1. Update and complete SOPs for all critical transaction areas, ensuring their consistent enforcement. 2. Conduct a formal risk assessment, which should include the creation of a control risk matrix. 3. Establish an Internal Audit function dedicated to the design, implementation, and oversight of a formal control framework.
View Audit 365853
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