Corrective Action Plans

Finding 573777 (2024-001)

Significant Deficiency 2024

CT

HUD Housing Programs Cash Management Reporting

We will continue to follow up with our HUD fuekd representative to determine the next steps for determining the repayment of the Flexible Subsidy Loan.

View Audit 364442

Finding 573761 (2024-003)

Significant Deficiency 2024

City of Thornton, Colorado

CO

Reporting Subrecipient Monitoring HUD Housing Programs § 200.303

Federal Awards Finding 2024-003: Reporting Finding: The City receives Community Development Block Grant (CDBG) funding through the U.S. Department of Housing and Urban Development (HUD). During the year, the Cash on Hand & FFATA reporting did not have proper approval and review documentation. C...

Federal Awards Finding 2024-003: Reporting Finding: The City receives Community Development Block Grant (CDBG) funding through the U.S. Department of Housing and Urban Development (HUD). During the year, the Cash on Hand & FFATA reporting did not have proper approval and review documentation. Corrective Actions Taken or Planned: The Senior Accountant works with the Grant and Housing Supervisor to manage these funds. They will work together so that one employee completes the Cash on Hand or FFATA report and the other reviews, approves, and documents the approval. Anticipated Date of Implementation/Completion: July 31, 2025 Name of contact person responsible for correction action: Pam Goodwin, Senior Accountant

View Audit 364417

Finding 573736 (2024-001)

Significant Deficiency 2024

Iowa Northland Regional Housing Authority

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

The Authority has determined the cost of eliminating the deficiencies would exceed its benefit.

View Audit 364399

Finding 573730 (2024-002)

Material Weakness 2024

Otter Creek Communications Union District

VT

Reporting Period of Performance

Views of Responsible Officials: Management concurs with the recommendation and has implemented procedures to ensure that

View Audit 364390

Finding 573730 (2024-002)

Material Weakness 2024

Otter Creek Communications Union District

VT

Reporting Period of Performance

future SEFA reporting aligns with applicable period of performance requirements.

View Audit 364390

Finding 573727 (2024-003)

Material Weakness 2024

West Virginia Community Development Hub, Inc.

WV

Allowable Costs / Cost Principles Material Weakness Reporting

Planned Corrective Action: The Hub implemented a new software system with fully integrated payroll and timekeeping functionality. Name of Contact Person: Cindy Heltzel, CPA, CFO c.heltzel@wvhub.org Anticipated completion date: Completed

View Audit 364385

Finding 573726 (2024-001)

Significant Deficiency 2024

Bartz-Altadonna Community Health Center

CA

Reporting

The Organization will seek professional consultation and guidance to create a work schedule compliant with reporting deadlines and submissions and provide oversight to ensure those deadlines are met. Personnel responsible for implementation: Mary Cummings, Chief Executive Officer (CEO) Date of imple...

The Organization will seek professional consultation and guidance to create a work schedule compliant with reporting deadlines and submissions and provide oversight to ensure those deadlines are met. Personnel responsible for implementation: Mary Cummings, Chief Executive Officer (CEO) Date of implementation: July 1, 2025

View Audit 364384

Finding 573720 (2024-001)

Significant Deficiency 2024

Apla Health & Wellness

MO

Reporting

The errors made on the calendar year 2023 UDS report were the result of the wrong data set being used. Per the UDS Manual, federal cash draw down reports are to be used for any Bureau of Primary Health Care (BPHC) grants and the revenue for the BPHC grants are to be reported on a cash basis. Corre...

The errors made on the calendar year 2023 UDS report were the result of the wrong data set being used. Per the UDS Manual, federal cash draw down reports are to be used for any Bureau of Primary Health Care (BPHC) grants and the revenue for the BPHC grants are to be reported on a cash basis. Corrective action was taken as of February 15, 2025, which was the due date for the calendar year 2024 UDS report. The person responsible for the corrective actions is Joseph Moldovan, the organization's Chief Financial Officer.

View Audit 364374

Finding 573705 (2024-010)

Significant Deficiency 2024

Rogers County

OK

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.1 § 200.303 § 200.329 § 200.344

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party admini...

The Board of County Commissioners, with the cooperation and participation of all elected officials, reviews, develops and implements policies and procedures to create a strong internal control environment. The Board of County Commissioners will work with all elected officials, the third-party administrator, and federal, state and local partners to develop policies, procedures, and internal controls designed to accurately track grants, including the application process, verification, oversight, and reporting of grant requirements. To assist in this process, the Board of County Commissioners engaged a third-party administrator to oversee the grant process, including application, eligibility, review, requirements, contracting, recipient tracking and oversight, and documentation and reporting. The Board of County Commissioners will work with the third-party administrator to ensure proper grant administration.

View Audit 364369

Finding 573541 (2024-001)

Significant Deficiency 2024

Aleutians East Borough

AK

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Corrective Action Plan Borough Management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial statement disclosure requirements. A...

Finding 2024-001 Deadline for Federal Single Audit – Noncompliance and Internal Control Over Compliance – Significant Deficiency Corrective Action Plan Borough Management acknowledges that the SF-SAC was filed late for Fiscal Year 2024 due to unforeseen financial statement disclosure requirements. As those disclosures have been resolved during Fiscal Year 2024, we do not anticipate any such issues for Fiscal Year 2025. Expected Completion Date All matters relating to the financial statement disclosures were made prior to June 30, 2025.

View Audit 364271

Finding 573539 (2024-004)

Material Weakness 2024

Village of Bellevue

MI

Reporting § 200.510

Finding 2024-004 – Material Misstatement of the SEFA Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will enhance its grant tracking processes and assign responsibility for SEFA preparation and reconciliation to a designated individual before audit submission. ...

Finding 2024-004 – Material Misstatement of the SEFA Contact Person: Nicole Roberts, Village Manager Planned Corrective Action: The Village will enhance its grant tracking processes and assign responsibility for SEFA preparation and reconciliation to a designated individual before audit submission. Anticipated Completion Date: December 31, 2026

View Audit 364269

Finding 573532 (2024-003)

Material Weakness 2024

Family Life Center, Inc.

AL

Reporting § 200.329

The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama D...

The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama Department of Mental Health representatives in April of 2025 and put new controls in place along with training of several employees in the organization to insure that these reports are filed timely going forward.

View Audit 364259

Finding 573531 (2024-002)

Material Weakness 2024

Family Life Center, Inc.

AL

Reporting Internal Control / Segregation of Duties

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to comple...

The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to complete this. These additional controls are expected to be fully implemented for the fiscal year ending September 30, 2025.

View Audit 364259

Finding 573530 (2024-001)

Material Weakness 2024

Family Life Center, Inc.

AL

Internal Control / Segregation of Duties Reporting Subrecipient Monitoring

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring appro...

Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.

View Audit 364259

Finding 573525 (2024-002)

None 2024

Town of Stanton

TN

Reporting § 200.512 § 200.520

Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective ac...

Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective action: Norman Bauer, Mayor Town of Stanton Signature: Audit period: June 30, 2024 The findings from the June 30, 2024, schedule of findings, recommendations and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024 – 001 – Segregation of Duties – Significant Deficiency Corrective Action Taken or Planned: We have hired an additional employee at City Hall in order to properly segregate duties. Anticipated Completion Date: June 30, 2025 Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Corrective Action Taken or Planned: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Anticipated Completion Date: June 30, 2025

View Audit 364253

Finding 573512 (2024-005)

Material Weakness 2024

Engineers Without Borders USA

CO

Subrecipient Monitoring Material Weakness Reporting

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new proced...

Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new procedures for subaward reporting and the importance of compliance with federal regulations.

View Audit 364224

Finding 573495 (2024-004)

Material Weakness 2024

The Salvation Army Residence Inc., A Florida Corporation

FL

Questioned Costs HUD Housing Programs Reporting

Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management incorrectly overestimated the use of residual receipts HAP offsets, resulting in an ...

Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management incorrectly overestimated the use of residual receipts HAP offsets, resulting in an overstatement of revenues used to calculate the management fees. We are reviewing our procedures to ensure we do not overpay management fees in the future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None

View Audit 364212 Questioned Costs: $1

Finding 573494 (2024-003)

Material Weakness 2024

The Salvation Army Residence Inc., A Florida Corporation

FL

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely ...

Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely made.

View Audit 364212

Finding 573493 (2024-002)

Material Weakness 2024

The Salvation Army Residence Inc., A Florida Corporation

FL

HUD Housing Programs Reporting

Project Legal Name: The Salvation Army Residences, Inc., a Florida Corporation HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telepho...

Project Legal Name: The Salvation Army Residences, Inc., a Florida Corporation HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telephone Number: 404-728-6700 Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Personnel have been retrained and the EIV policy and forms have been reviewed.

View Audit 364212

Finding 573490 (2024-002)

Material Weakness 2024

Evangeline Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensur...

2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensure that cash is not inadvertently sent to another company's bank account. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None

View Audit 364210 Questioned Costs: $1

Finding 573489 (2024-001)

Significant Deficiency 2024

Evangeline Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Cou...

Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management will repay the property and update our procedures to correctly calculate management fees. The issue was due to a change in software.

View Audit 364210 Questioned Costs: $1

Finding 573484 (2024-007)

Material Weakness 2024

City of Lodi

CA

Reporting Allowable Costs / Cost Principles Material Weakness

Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed...

Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed Completion Date: December 31, 2025

View Audit 364209

Finding 573479 (2024-005)

Material Weakness 2024

City of Lodi

CA

Reporting Internal Control / Segregation of Duties § 200.508 § 200.510

Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconci...

Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconciliations and review processes to mitigate these errors in the future. Proposed Completion Date: December 31, 2025

View Audit 364209

Finding 573474 (2024-004)

Material Weakness 2024

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on Septemb...

4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on September 30, 2024 and will repay the remaining one-month deposit to the property. These funds will be correctly deposited into the replacement reserve account going forward. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2023-001 In process. See finding 2024-003.

View Audit 364206 Questioned Costs: $1

Finding 573473 (2024-003)

Material Weakness 2024

Catherine Booth Friendship House Residence Inc., A Texas Corporation

TX

Questioned Costs HUD Housing Programs Reporting

3. Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding 2 HUD approved the $75,000 repaid as a response to a 2022 finding. HUD has not reached out t...

3. Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding 2 HUD approved the $75,000 repaid as a response to a 2022 finding. HUD has not reached out to management for repayment of the $23,000, however, management will seek evidence of HUD approval for the remaining $23,000 repaid.

View Audit 364206 Questioned Costs: $1

Corrective Action Plans

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