Corrective Action Plans

Finding 1228457 (2024-007)

Material Weakness 2024

PA

Reporting

Finding No. 2024-007: Inadequate System to Ensure Timely Filing and Review of Required Reports As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas the timely filing and review of required reports (e.g., Federal F...

Finding No. 2024-007: Inadequate System to Ensure Timely Filing and Review of Required Reports As the previous employees responsible for these functions did not perform them effectively, the organization now has such in place, whereas the timely filing and review of required reports (e.g., Federal Financial Report (FFRs)) are now expected to be filed according to the prescribed deadline(s).

View Audit 410112

Finding 1228407 (2024-001)

Material Weakness 2024

Team Management 2000, Inc.

NJ

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in ac...

Views of Responsible Officials and Planned Corrective Actions: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided. Management is committed to ensuring timely completion and submission of future Single Audit reports in accordance with the required deadlines. To address this, we will implement the following corrective actions: 1. Enhanced Internal Timeline: We will establish an internal deadline for audit-related documentation and review, allowing sufficient time for finalization before the official reporting deadline. 2. Increased Coordination: Management will work closely with auditors and key stakeholders throughout the audit process to ensure timely responses and resolution of outstanding items. 3. Resource Allocation: Additional internal resources will be dedicated to supporting the audit process, ensuring that necessary documentation and financial records are prepared in advance. 4. Regular Progress Monitoring: We will implement periodic check-ins during the audit period to track progress and address any potential delays proactively. We are confident that these measures will improve our ability to meet future reporting deadlines and enhance overall efficiency in the audit process.

View Audit 410086

Finding 1228401 (2024-002)

Material Weakness 2024

Aging Services, Inc.

OK

Reporting Internal Control / Segregation of Duties

2024-002 – Filing with the Federal Audit Clearinghouse Condition: Aging Services, Inc. (ASI) did not submit its audit report to the FAC within nine months from the year ending June 30, 2024. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management re...

2024-002 – Filing with the Federal Audit Clearinghouse Condition: Aging Services, Inc. (ASI) did not submit its audit report to the FAC within nine months from the year ending June 30, 2024. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward. Expected completion date: 6/30/2026

View Audit 410080

Finding 1228393 (2024-001)

Material Weakness 2024

Aging Services, Inc.

OK

Reporting § 200.508 § 200.510

2024-001 – Material Difference Between Federal Expense Detail and Federal Expenses Reported Condition: During the audit, the detailed expenditure support for Special Programs for the Aging, Title III, Part C, Nutrition Services (“Title III C”), ALN 93.045 federal expenditures did not agree to the or...

2024-001 – Material Difference Between Federal Expense Detail and Federal Expenses Reported Condition: During the audit, the detailed expenditure support for Special Programs for the Aging, Title III, Part C, Nutrition Services (“Title III C”), ALN 93.045 federal expenditures did not agree to the original expenditures disclosed on the original SEFA. As a result, a journal entry in the amount of $34,005 was needed to reduce Title III C federal expenditures to agree the SEFA to the supporting expenditure detail. This deficiency is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Accordingly, we consider this matter to be a significant deficiency. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management concurs with the finding. Management will implement procedures to reconcile grant expenditure detail to the general ledger, SEFA, and transmittal reports by program and Assistance Listing number prior to submission for audit. The reconciliation will be reviewed and approved by management, and any variances will be investigated and corrected timely Expected completion date: 6/30/2026

View Audit 410080

Finding 1228326 (2024-002)

Material Weakness 2024

Community Counseling Centers of Chicago, Inc. and Affiliate

IL

Reporting

Finding 2024-002 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Management Response Management concur...

Finding 2024-002 Noncompliance with Federal and State Reporting Requirements Condition C4 did not submit its audited financial statements, SEFA and CYEFR and other required information to the Federal Audit Clearinghouse and GATA portal by the required due dates. Management Response Management concurs with auditor’s finding and will implement the recommended corrective action. Person(s) responsible: Kerri Brown, CEO Date of Anticipated Completion Date: December 2026

View Audit 410023

Finding 1228305 (2024-002)

Material Weakness 2024

ESPERANZA COMMUNITY HOUSING CORPORATION

CA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Finding #2024-002 Deficiency - Internal Controls over Period-End Financial Closing Process of Limited Partnerships Corrective Action Planned ECHC, in its capacity as General Partner, has taken corrective action by terminating the prior property management company and engaging a new property manageme...

Finding #2024-002 Deficiency - Internal Controls over Period-End Financial Closing Process of Limited Partnerships Corrective Action Planned ECHC, in its capacity as General Partner, has taken corrective action by terminating the prior property management company and engaging a new property management company. ECHC will continue to execute and strengthen its oversight controls over the financial closing and reporting process for the Limited Partnerships to ensure complete, accurate, and timely financial information is provided and reviewed. The corrective action plan will include the following steps: 1. Transition to New Property Management Company o Complete on boarding of the new property management company, including communication of ECHC's expectations for financial reporting, internal controls, supporting documentation, and closing timelines. o Confirm that the new property management company understands the required format, content, and timing of monthly submissions. 2. Monthly Reporting Package Deadlines o Require the property management company to provide complete monthly financial reporting packages by an established deadline each month. o Reporting packages will include, as applicable, general ledger detail, trial balance, balance sheet, income statement, bank reconciliations, accounts receivable aging, accounts payable aging, tenant receivable support, cash activity, debt and escrow activity, and supporting documentation for significant or unusual transactions. o ECHC will monitor timely receipt of monthly reporting packages and follow up promptly on late or incomplete submissions. 3. Finance Department Review of General Ledger and Financial Reports o ECHC finance personnel will perform a timely monthly review of the general ledger and financial reports provided by the property management company. o The review will include evaluation of account balances, budget-to-actual fluctuations, unusual transactions, completeness of activity, and consistency with prior periods and known operating activity. o Identified issues will be communicated to the property management company for correction before the monthly close is finalized, where practicable. 4. Review of Key Reconciliations o ECHC will review key reconciliations prepared by the property management company, including bank reconciliations, tenant receivables, accounts payable, security deposits, escrow accounts, intercompany balances, debt balances, and other significant balance sheet accounts. o Reconciliations will be reviewed for completeness, accuracy, timeliness, and support for reconciling items. o Unresolved reconciling items will be tracked and followed up until resolution. 8. Ongoing Monitoring and Oversight o ECHC will monitor the new property management company's performance against established reporting deadlines and quality expectations. o Finance leadership will periodically evaluate whether oversight controls are operating effectively and whether additional controls are needed. o ECHC will maintain documentation of monthly reviews, reconciliations reviewed, issues identified, follow-up performed, and final resolution of exceptions. Management believes these corrective actions will strengthen the period-end financial closing process for the Limited Partnerships, improve the timeliness and accuracy of financial reporting, and reduce the need for post-closing audit adjustments.

View Audit 410021

Finding 1228107 (2024-003)

Material Weakness 2024

Gfh Continental Homes LLC

ND

HUD Housing Programs Internal Control / Segregation of Duties Material Weakness § 200.512

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over monthly reconciliations. Completion Date – 12/31/26

View Audit 409939

Finding 1228088 (2024-006)

Material Weakness 2024

East Tallahatchie School District

MS

School Nutrition Programs Reporting § 200.512

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control sys...

Data collection form not submitted timely to the Federal Audit Clearinghouse A. Name of contact person responsible for corrective action: Name: Raymond Russell Title: Superintendent B. Corrective action planned: The district will implement policies and procedures to establish an internal control system that will ensure strong financial accountability, proper safeguarding of assets, and accurate accounting records. C. Anticipated completion date: Immediately

View Audit 409915

Finding 1228067 (2024-003)

Material Weakness 2024

Kids Cove Community Outreach

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching co...

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including applicable employee withholdings and employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the CACFP program. All personnel costs charged to the CACFP program will be recorded using the employee's gross wages as the basis for the payroll expense. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be properly recorded when applicable and supported by payroll documentation. The organization will maintain payroll registers, employee timesheets, payroll reports, payroll tax records, canceled checks or electronic payment records, and other supporting documentation necessary to substantiate personnel costs charged to CACFP. Effective immediately, all payroll charges to the CACFP program must receive supervisory review and approval before the payroll expenditure is finalized and posted to the CACFP grant records. The Administrator and the Director will review the payroll documentation to verify that: 1. The employee is authorized to perform work charged to the CACFP program. 2. The hours worked or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are recorded as personnel expense. 4. Applicable employer payroll taxes and matching contributions are properly recorded. 5. Payroll costs are charged to the appropriate federal program and accounting period. 6. The amount recorded on the CACFP grant expenditure listing agrees with the payroll register and supporting documentation. 7. Any corrections or adjustments are properly documented and approved. The supervisory review will be documented by the supervisor's signature or initials and date on a payroll review checklist or other designated payroll approval document. No payroll expenditure will be posted to the CACFP grant program records until the mandatory supervisory review has been completed. On a monthly basis, the designated bookkeeping personnel will reconcile personnel costs charged to CACFP to the payroll register, general ledger, and supporting payroll records. The Administrator and Director will review the reconciliation to ensure that gross wages, employee withholdings, employer payroll taxes, and applicable matching contributions have been properly accounted for and that the amounts charged to CACFP are accurate and properly supported. Employees responsible for payroll processing, bookkeeping, and grant financial records will receive training regarding the proper recording of payroll costs under federal award requirements, including the difference between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review and monthly payroll reconciliation are completed. The designated payroll/bookkeeping personnel will be responsible for preparing the payroll records, maintaining supporting documentation, and recording payroll expenditures in the appropriate grant program records. The corrective action will be implemented immediately and will apply to all payroll charged to the CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. Management will periodically review CACFP payroll records, payroll registers, grant expenditure listings, general ledger activity, and supporting documentation to ensure that personnel costs are recorded accurately and completely. Any errors identified through the supervisory review or monthly reconciliation will be corrected promptly and documented. Kids Cove Community Outreach will retain documentation demonstrating completion of the mandatory supervisory review and reconciliation as part of its financial and grant records and will make such documentation available for audit and compliance monitoring.

View Audit 409908

Finding 1228066 (2024-002)

Material Weakness 2024

Kids Cove Community Outreach

TX

Allowable Costs / Cost Principles Material Weakness Reporting

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching co...

Corrective Action Planned: Kids Cove Community Outreach acknowledges the finding related to the recording of personnel costs at the net amount paid to employees rather than recording the full gross payroll expense, including employee withholdings and applicable employer payroll taxes and matching contributions. To correct this finding, Kids Cove Community Outreach will implement a mandatory supervisory review process for all payroll-related charges to the SFSP grant program. All payroll charged to the SFSP program will be recorded based on the employee's gross wages, rather than the employee's net paycheck amount. Applicable employer payroll taxes and other allowable employer-paid payroll costs will also be included in the total personnel expense charged to the program when applicable and properly supported. The organization will maintain payroll registers, employee time records/timesheets, payroll reports, payroll tax records, canceled checks or electronic payment documentation, and other supporting documentation necessary to substantiate personnel costs charged to the federal program. Effective immediately, all payroll charges to the SFSP program are subject to mandatory supervisory review before the payroll expenditure is finalized and posted to the grant program records. The Administrative Assistant and Director will review and approve the payroll documentation to verify that: 1. The employee was authorized to work for the program. 2. The hours or salary charged are supported by an approved timesheet or payroll record. 3. Gross wages, rather than net wages, are used to determine the personnel expense. 4. Applicable employer payroll taxes and other allowable employer-paid costs are properly included. 5. Payroll costs are charged to the appropriate program and accounting period. 6. The amounts recorded in the grant expenditure ledger agree with the payroll register and supporting payroll documentation. 7. Any corrections or adjustments are documented and approved by the supervisor. The supervisory review will be documented by the supervisor's initials/signature and date on the payroll review checklist. No payroll expenditure will be posted to the SFSP grant records without completion of the required supervisory review. The Director will perform a monthly reconciliation of payroll charged to the SFSP program to the payroll register and general ledger to ensure that personnel costs are recorded completely and accurately. The Director and Accounting Personnel responsible for payroll processing, grant accounting, and financial recordkeeping will receive training on the proper recording of payroll costs under applicable federal requirements, including the distinction between gross wages, employee withholdings, and employer payroll taxes and matching contributions. The Director will be responsible for ensuring that the mandatory supervisory review is completed. The payroll/bookkeeping personnel will prepare and maintain the payroll documentation and grant expenditure records on a quarterly basis. The mandatory supervisory review process will be implemented immediately and will apply to all payroll charged to the SFSP and CACFP program beginning with the next payroll cycle and continuing for all subsequent payroll periods. The Administrator and Secretary will periodically review payroll records, grant expenditure listings, payroll registers, and supporting documentation to ensure that the corrective action remains effective. Any errors identified during supervisory review or subsequent monitoring will be corrected promptly and documented. Management will retain evidence of the required supervisory reviews and reconciliations for audit and compliance purposes.

View Audit 409908

Finding 1228053 (2024-006)

Material Weakness 2024

COUNTY OF MAHASKA

MO

Reporting Subrecipient Monitoring § 200.303 § 200.328

Personnel Responsible for Corrective Action: Madison Garden, County Auditor Anticipated Completion Date: December 30, 2026 Corrective Action Plan: We will build a SEFA plan as well as establish a standard work for how federal grants should be handled when setting up accounts in our ERP system. This ...

Personnel Responsible for Corrective Action: Madison Garden, County Auditor Anticipated Completion Date: December 30, 2026 Corrective Action Plan: We will build a SEFA plan as well as establish a standard work for how federal grants should be handled when setting up accounts in our ERP system. This will help ensure the Auditor’s Office has proper tracking of federal funds and their guidelines.

View Audit 409897

Finding 1227906 (2024-012)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Reporting

2024 – 012 – Inaccurate Aid Disbursement Record The Institution concurs with this finding. Arkansas Baptist College accepts the recommendation to strengthen its internal controls over Title IV disbursement reporting by implementing procedures to ensure Title IV disbursement reports are complete, acc...

2024 – 012 – Inaccurate Aid Disbursement Record The Institution concurs with this finding. Arkansas Baptist College accepts the recommendation to strengthen its internal controls over Title IV disbursement reporting by implementing procedures to ensure Title IV disbursement reports are complete, accurate, and reconciled to the institution's financial aid and student accounting records. Leadership will continue to work to enhance and utilize Jenzabar reports to reconcile Title IV disbursement activity to student billing records on a regular basis, investigate and resolve discrepancies prior to using the reports for reporting or audit purposes, maintain documentation supporting reconciliations, and require supervisory review of the reconciliation process. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227905 (2024-010)

Material Weakness 2024

Arkansas Baptist College

AR

Subrecipient Monitoring Reporting Student Financial Aid § 200.512

2024 – 010 – Late Submission of Audit Report The Institution concurs with this finding. With new leadership and administration, Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to completing and submitting the audit. Arkansas Baptist C...

2024 – 010 – Late Submission of Audit Report The Institution concurs with this finding. With new leadership and administration, Arkansas Baptist College will adhere to its policies, procedures, processes, and federal guidelines as it relates to completing and submitting the audit. Arkansas Baptist College has a new CFO and controller. These measures will ensure stability and a timely audit.

View Audit 409803

Finding 1227888 (2024-003)

Material Weakness 2024

Arkansas Baptist College

AR

Student Financial Aid Subrecipient Monitoring Reporting

2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas...

2024 -003 - Common Origination and Disbursement (COD) System The Institution concurs with this finding. Arkansas Baptist College will ensure the accuracy of the data that is input into the COD system, and Arkansas Baptist College will work to apply funds appropriately to students' accounts. Arkansas Baptist College will review, revise, and adhere to its practices, policies, and procedures along with federal guidelines as it relates to managing the COD system. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective: Immediately and ongoing

View Audit 409803

Finding 1227877 (2024-005)

Material Weakness 2024

International Institute of Wisconsin, Inc.

WI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.430

IIW acknowledges the finding regarding the allocation of payroll expenses to federal awards during the period July 2023 through October 2023. FY2024 was a significant transition period for IIW. New payroll and financial systems were implemented during the transition period from June 2023 through Jan...

IIW acknowledges the finding regarding the allocation of payroll expenses to federal awards during the period July 2023 through October 2023. FY2024 was a significant transition period for IIW. New payroll and financial systems were implemented during the transition period from June 2023 through January 2024, and management implemented significant corrective actions related to payroll allocation beginning in November 2023. These corrective actions included transitioning away from the prior budget-based payroll allocation methodology, strengthening timekeeping and payroll processes, implementing procedures designed to document actual employee activities, and enhancing supervisory review of payroll allocations. Although aspects of the prior-year condition affected the July through October 2023 period of FY2024, significant corrective measures were implemented during FY2024 beginning in November 2023. IIW continued strengthening these processes throughout FY2024. Corrective Actions Implemented and Ongoing • Implement and maintain written payroll allocation policies and procedures. • Utilize systematic timekeeping practices designed to document actual employee activities. • Allocate payroll costs based on actual work performed and appropriate supporting documentation. • Maintain supervisory review and approval procedures over employee time reporting and payroll allocations. • Maintain appropriate levels of management review and oversight to provide checks and balances over payroll reporting and allocation. • Periodically review payroll allocations for consistency with actual employee activity and make adjustments when necessary. Contact Persons Responsible for Corrective Action Paul F. Trebian, President & CEO Estela Vazquez-Ornelas, Vice President Anticipated Completion Date Significant corrective actions were implemented beginning in November 2023 and continue to be monitored and enhanced as necessary to ensure compliance with federal award requirements.

View Audit 409801

Finding 1227876 (2024-004)

Material Weakness 2024

International Institute of Wisconsin, Inc.

WI

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting

IIW acknowledges that enhancements were necessary to strengthen and document internal controls over compliance with applicable federal award requirements. During FY2024, IIW continued working with granting agencies through technical assistance, monitoring, and programmatic training to improve compli...

IIW acknowledges that enhancements were necessary to strengthen and document internal controls over compliance with applicable federal award requirements. During FY2024, IIW continued working with granting agencies through technical assistance, monitoring, and programmatic training to improve compliance practices. These improvements continued throughout FY2024. Management recognizes that responsibility for the design, implementation, and maintenance of effective internal controls over federal award compliance remains with IIW. Corrective Actions Implemented and Ongoing • Strengthen documented internal controls over applicable federal compliance requirements. • Maintain documented supervisory reviews over activities allowed or unallowed, allowable costs, cash management, eligibility, period of performance, and reporting. • Periodically evaluate the effectiveness of compliance controls and address identified deficiencies. • Continue utilizing grantor technical assistance and monitoring, as appropriate, while maintaining management responsibility for IIW’s internal control environment. • Continue training appropriate financial and program personnel regarding federal award requirements and documentation expectations. Contact Persons Responsible for Corrective Action Paul F. Trebian, President & CEO Estela Vazquez-Ornelas, Vice President Anticipated Completion Date Improvements were initiated during FY2024 and continue with ongoing monitoring thereafter.

View Audit 409801

Finding 1227872 (2024-002)

Material Weakness 2024

Riordan School 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: Riordan School Housing Development Fund Com...

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: Riordan School 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 John Lutz, Vice President of financial strategy, at (315) 424-1821.

View Audit 409800

Finding 1227871 (2024-001)

Material Weakness 2024

Riordan School 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: Riordan School Housing Development Fund C...

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: Riordan School 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 John Lutz, Vice President of financial strategy, at (315) 424-1821.

View Audit 409800

Finding 1227869 (2024-001)

Material Weakness 2024

Smokey Hollow Housing Development Fund Company, Inc.

NY

Subrecipient Monitoring Reporting § 200.512

Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely (Capital Advance): ALN 14.157: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow...

Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely (Capital Advance): ALN 14.157: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Smokey Hollow 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 John Lutz, Vice President of Financial Strategy, at (315) 424-1821.

View Audit 409799

Finding 1227862 (2024-003)

Material Weakness 2024

Grand Forks Homes Inc. - Lagrave Place 094-44019

ND

HUD Housing Programs Internal Control / Segregation of Duties Reporting § 200.512

Contact Person – Matt Bakke, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26

View Audit 409797

Finding 1227808 (2024-001)

Material Weakness 2024

Shasta Valley Resource Conservation District

CA

Reporting

Good Neighbor Authority; We recommed that the District include all Federal Assistance Listing Numbers on the report to be audited.; Management's Response: SVRCD Project Managers, all staff and finance management will make sure that we include the Federal Assistance Listing Numbers with every contrac...

Good Neighbor Authority; We recommed that the District include all Federal Assistance Listing Numbers on the report to be audited.; Management's Response: SVRCD Project Managers, all staff and finance management will make sure that we include the Federal Assistance Listing Numbers with every contract and agreement that we accept. SVRCD District Manager will review each federal grant to sign off that the number has been secured.; Responsible Individual: Rod Dowse, SVRCD District Manager; Corrective Action Plan: SVRCD Project Managers, all staff and finance management will make sure that we include the Federal Assistance Listing Numbers with every new contract and agreement that we accept. We will also review each current Federal grant we have and make sure they are listed on the Contract Use report and in the grant folder. We will update all 24-25 grants which have a missing number as well. SVRCD District Manager will review each federal grant to sign off that the number has been secured.; Anticipated Completion Date: SVRCD will review all federal grants to make sure we have the proper coding number attached to the grant by January 1, 2026.

View Audit 409778

Finding 1227792 (2024-001)

Material Weakness 2024

Ohio Mid-Eastern Governments Association

OH

Reporting Subrecipient Monitoring § 200.512

OMEGA will engage an accounting consultant to assist with the preparation of the annual financial statements to ensure timely reporting.

View Audit 409757

Finding 1227791 (2024-003)

Material Weakness 2024

Housing Authority of the County of Mifflin

PA

Internal Control / Segregation of Duties Procurement, Suspension & Debarment Subrecipient Monitoring

MCHA has created a documented policy and procedure for all significant accounting transactions which includes monitoring practices for financials and material account balances. Also included are procedures related to monthly and annual account reconciliation and filing of source documents.

View Audit 409755

Finding 1227728 (2024-003)

Material Weakness 2024

La Red Health Center, INC

DE

Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.510

1. Comprehensive Grant Reconciliation Process- Management will perform a formal year-end reconciliation of all federal grant expenditures to the general ledger, grant agreements, reimbursement requests, and funding agency reports prior to completion of the SEFA. 2. Centralized Federal Award Inventor...

1. Comprehensive Grant Reconciliation Process- Management will perform a formal year-end reconciliation of all federal grant expenditures to the general ledger, grant agreements, reimbursement requests, and funding agency reports prior to completion of the SEFA. 2. Centralized Federal Award Inventory- Management has established a centralized schedule of all federal awards that identifies the fed eral agency, Assistance Listing Number {ALN), passthrough entity, grant number, award period, and responsible program personnel. This inventory will be reviewed and updated throughout the year. 3. Formal SEFA Review Control -A secondary review of the completed SE FA will be performed by a member of management independent of the preparer. The review will include verification of all federal programs, ALNs, pass-through awards, expenditures, and required disclosures. 4. Year-End Program Certifications - Program and finance personnel responsible for grant administration will provide written confirmation of all federal awards and expenditures incurred during the reporting period to ensure completeness. 5. Training and Compliance Monitoring- Finance staff responsible forfederal grant accounting and reporting will receive periodic training regardi ng Uniform Guidance requirements, including SEFA preparation and reporting responsibilities.

View Audit 409710

Finding 1227727 (2024-002)

Material Weakness 2024

La Red Health Center, INC

DE

Reporting

Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even ...

Calendar Controls: Add both the audit and DCF submission deadlines to our compliance calendar and set automated reminders so these dates cannot be missed. Cross-Training: Ensure at least two team members are fully trained on audit preparation and the DCF process, so the work continues smoothly even during staffing gaps or transitions. Document Access: House all required audit and financial documents in a secure, shared folder (e.g., SharePoint) that the finance team can access at any time. This should reduce the time it takes to seek files. Proactive External Support: Engage our audit firm earlier in the fiscal year to prevent last-minute bottlenecks and keep the flow of information moving. Responsible Party: CFO Monitoring: CEO will confirm timely DCF submission each year.

View Audit 409710

Corrective Action Plans

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