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Corrective Action Plans

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Finding 571699 (2024-005)
Material Weakness 2024
Municipality of Añasco
PR
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.403
In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidi...
In response to the Auditor’s recommendations and as corrective action, the responsible staff or department will locate, and document all required reports that were filed in accordance with the grant agreement requirements, including reconciliations with the Municipality’s official accounting subsidiary ledgers. Furthermore, the Municipality will design, document, establish, and provide the necessary training, along with written guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 362633
Finding 571697 (2024-004)
Material Weakness 2024
Municipality of Añasco
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403
Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries...
Following the Auditor's recommendations and as corrective action, the staff or department in charge locate and document all required reports that were filed according to the requirements of the grant agreement, including reconciliation thereof with the official Municipality’s accounting subsidiaries. In addition, the Municipality will design, document, establish and provide the necessary and required training, including guidelines and procedures, to all personnel who work directly or indirectly with the management of these federal funds.
View Audit 362633
Finding 571695 (2024-003)
Material Weakness 2024
Municipality of Añasco
PR
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting § 200.1 § 200.302 § 200.403
The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develo...
The Municipality will designate the appropriate personnel to systematically identify, compile, and securely retain all required reports as stipulated in the grant agreement, ensuring reconciliation with the official accounting records and subsidiary ledgers. Furthermore, the Municipality will develop and implement a comprehensive training program, accompanied by detailed written guidelines and procedures, to equip all staff involved in managing federal funds with the necessary knowledge and tools to maintain compliance and enhance accountability.
View Audit 362633
Finding 571682 (2024-001)
Material Weakness 2024
Town of East Hampton
NY
HUD Housing Programs Cash Management Reporting
Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submissio...
Management has employed an outside consultants to assist in resolving past issues which will then help facilitate with entering the ensuing years data for the Section 8 Housing Choice Vouchers Program. The plan is to resolve the previous filing issues by 9/30/25. This will ensure that 2025 submission will be filed by May 31st, 2026.
View Audit 362619
Finding 571678 (2024-001)
Material Weakness 2024
Illinois Manufacturing Excellence Center
IL
Allowable Costs / Cost Principles Material Weakness Reporting
Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.
Management agrees with the finding. As of June 2025, IMEC has begun implementing a formal financial statement review policy.
View Audit 362616
Finding 571672 (2024-002)
Material Weakness 2024
Oro Grande School District
CA
Cash Management Reporting Internal Control / Segregation of Duties
The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the newprocedure fo...
The District will create a procedure for monthly review of meal counts at sites and reconciliation with the monthly claims. Reports will require a second person to review and approve before filing. The Director of Nutrition Services will review the Title 7 requirements and review the newprocedure for compliance.
View Audit 362615
Brockwood Community Association 054-11142
NC
Procurement, Suspension & Debarment HUD Housing Programs Reporting § 200.512
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida...
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Action Taken: We agree with Finding 2024-003 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.
View Audit 362600
Brockwood Community Association 054-11142
NC
HUD Housing Programs Procurement, Suspension & Debarment Reporting
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida...
Brockwood Community Association 801 W. Washington Street Greenville, South Carolina 29601 CORRECTIVE ACTION PLAN April 14, 2025 U.S. Department of Housing and Urban Development Charles Bennett Federal Building 400 West Bay Street, Suite 1015 Jacksonville, Florida 32202 Brockwood Community Association respectfully submits the following Corrective Action Plan for the year ended December 31, 2024. Bernard Robinson & Company, L.L.P. 1501 Highwoods Blvd., Suite 300 Post Office Box 19608 Greensboro, North Carolina 27419-9608 The finding from the year ended December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING - Federal Award Program Audit Finding 2024-002: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Projects (Section 223(f)/207) Recommendation: We recommend the board of directors and management ensure the annual financial report, certified by a Certified Public Accountant, is submitted to HUD each year going forward within 90 days following the fiscal year end. Action Taken: We agree with Finding 2024-002 and the recommendation described in the accompanying schedule of findings and questioned costs. Management will provide additional oversight to ensure the annual financial reports are submitted each fiscal year going forward within required due dates. If HUD has questions regarding this corrective action plan, please call (704) 771-1696. Sincerely yours, Claudia A Keene, CPA Controller Multifamily Select, Inc.
View Audit 362600
Finding 571647 (2024-002)
Significant Deficiency 2024
Santa Maria Community Services, Inc.
OH
Internal Control / Segregation of Duties Reporting Significant Deficiency
Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the m...
Action taken: Program Staff including the Chief Program Officer, Program Director and Supervisor will review required program reporting processes and results in supervision monthly and more often if processes change. This will be communicated to the Executive Team through bimonthly meetings at the minimum. Anticipated Completion: immediately
View Audit 362597
Santa Maria Community Services, Inc.
OH
Internal Control / Segregation of Duties Reporting
Action taken: Program Staff including the Chief Program Officer, Program Director, and Supervisor will understand and be able to complete and report out on any programmatic reporting relevant to funders requirements. Anticipated Completion: immediately
Action taken: Program Staff including the Chief Program Officer, Program Director, and Supervisor will understand and be able to complete and report out on any programmatic reporting relevant to funders requirements. Anticipated Completion: immediately
View Audit 362597
Finding 571642 (2024-003)
Significant Deficiency 2024
Native American Youth and Family Center
OR
Reporting Internal Control / Segregation of Duties
Corrective Action: NAYA experienced disruption due to COVID-19 and organizational growth that had impacts on capacity. New contracts and sources of funding are now being identified and recorded in the accounting system and grants tracker, including programmatic quarterly, semi-annual, and annual rep...
Corrective Action: NAYA experienced disruption due to COVID-19 and organizational growth that had impacts on capacity. New contracts and sources of funding are now being identified and recorded in the accounting system and grants tracker, including programmatic quarterly, semi-annual, and annual reports due. Finance will update the Fiscal Policies and Procedures to include guidelines on Programmatic Reports and Guidelines as well as coordinate with respective departments in meeting the reporting guidelines. Anticipated Completion Date: December 31, 2025
View Audit 362586
Finding 571633 (2024-001)
Material Weakness 2024
City of South Amboy
NJ
Cash Management Allowable Costs / Cost Principles Material Weakness
FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation g...
FINDING: The City filed for and received reimbursements for the City’s ferry terminal site improvements utilizing the same vendor invoices under both the Coronavirus State and Local Fiscal Recovery Funds grant and/or State of New Jersey Department of Transportation federal and state transportation grants. ANALYSIS: The City Engineer had applied for reimbursements from the State of New Jersey Department of Transportation and the C.F.O. from the Coronavirus State and Local Fiscal Recovery Fuds grant unknowingly at the same time. Both individuals used the same vendor invoices in their reporting. The Engineer used only the invoices for the hard costs involved for reimbursement while the C.F.O. used invoices for both hard and soft costs to request drawdowns/advances. CORRECTIVE ACTION: All applications for grant reimbursements will be reviewed by Administration and/or C.F.O. prior to being submitted. IMPLEMENTATION DATE: Immediately
View Audit 362557
Finding 571632 (2024-001)
Significant Deficiency 2024
City of Deer River
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. T...
Lack of segregation of duties Recommendation: The City's council members need to be cognizant of the issue and provide approriate oversight. Such oversight includes careful review of bank activity as well as general ledger and journal entries. The council members should also periodically perform on site inspections of assets and financial records. Action taken: The City is cognizant of the issue and continues to monitor the situation.
View Audit 362556
Finding 571596 (2024-001)
Significant Deficiency 2024
Oakland Community Health Network
MI
Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.512
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding...
CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings as noted in Oakland Community Health Network’s (OCHN) Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Reporting Deadline for Federal Single Audit Auditor Description of Condition and Effect: The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. As a result, the Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Auditor Recommendation: That the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Corrective Action: Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes. Responsible People: Chief Financial Officer. Anticipated Completion Date: September 30, 2025
View Audit 362525
Finding 571592 (2024-001)
Significant Deficiency 2024
Margate Terrace Corporation
NJ
Questioned Costs HUD Housing Programs Cash Management
Management will ensure future residual receipts deposits are made timely.
Management will ensure future residual receipts deposits are made timely.
View Audit 362509 Questioned Costs: $1
Finding 571591 (2024-008)
Significant Deficiency 2024
Housing Authority of the City of Seattle
WA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure ...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implement a higher-level review of the HUD-50058 listing that gets uploaded to the PIC system. We also recommend providing additional training to case management employees to ensure that they are aware of the necessity for the property code to be reported accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Compliance team will provide continued specific training in data entry elements critical to PIC upload processes. Compliance will audit properties that do not submit 50058 reports to PIC to ensure households are not incorrectly categorized. To prevent the error from coming up again, a report has been created to identify households with a program code that would preclude submission to PIC/IMS.. Name(s) of the contact person(s) responsible for corrective action: Alice Kimbowa Planned completion date for corrective action plan: Continuous. Preventive actions will be ongoing as part of the regular compliance and quality management process. As aforementioned, a report has been created to identify households with a program code that would preclude submission to PIC/IMS. The Data Analyst will review the report each month and verify with the Compliance Manager that the households on the report are appropriately categorized.
View Audit 362508
Housing Authority of the City of Greenwood
MS
HUD Housing Programs Reporting
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this correctiv...
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action no later than December 31, 2025.
View Audit 362478
Finding 571507 (2024-003)
Significant Deficiency 2024
McNary Elementary School District No. 23
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
View Audit 362459
Finding 571506 (2024-002)
Material Weakness 2024
McNary Elementary School District No. 23
AZ
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.333
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
View Audit 362459
Finding 571503 (2024-006)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. I...
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. In addition, quarterly reviews will be conducted in partnership with departments to confirm that all federal awards are current and accurately captured. These improvements, along with the updated required quarterly report and request for reimbursement procedures, will allow the City to compile a complete and accurate SEFA. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571499 (2024-002)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff me...
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571498 (2024-001)
Material Weakness 2024
City of Loveland
CO
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy...
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571493 (2024-003)
Material Weakness 2024
Lyons Fire District
NY
Internal Control / Segregation of Duties Reporting
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board m...
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2025, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
View Audit 362438
Finding 571490 (2024-011)
Significant Deficiency 2024
Assemblies of God Family Services Agency
AR
Reporting § 200.512
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective...
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective Action The Board and management will consult with the auditors to identify Planned: best practices to be performed to enhance the quality of the accounting processes. Anticipated The corrective action plan will be implemented by July 2025 and will Implementation have continued oversight by management and the Board of Directors. Date:
View Audit 362424
Finding 571489 (2024-001)
Significant Deficiency 2024
Riverside Educational Center
CO
Reporting § 200.510
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: L...
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: Landen Fledderjohn, Financial Manager Estimated Completion Date: June 30, 2025
View Audit 362423
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