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Corrective Action Plans

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Finding 1239058 (2024-003)
Material Weakness 2024
Upmc
PA
Reporting § 200.502 § 200.510
Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White, Part C) Condition: Ryan White, Part C requires the use of program income under the additive method, which req...
Federal Agency: U.S. Department of Health and Human Services Assistance Listing No.: 93.918, Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease (Ryan White, Part C) Condition: Ryan White, Part C requires the use of program income under the additive method, which requires program income earned from a federally funded program is added to the federal award amount and used to further program objectives. Under the method, allowable expenditures of program income are included on the SEFA. UPMC’s SEFA did not include expenditures related to program income, which were allowable. As a result, the expenditures in the SEFA for the Ryan White, Part C were understated which resulted in the improper identification of major federal programs and, therefore, required the restatement of the previously issued Uniform Guidance report to include Ryan White, Part C as a major federal program. Corrective action plan: Corrective Action Plan: UPMC has remediated the control deficiency for the period ending December 31, 2025, by restating the 2024 Uniform Guidance report and including expenditures of program income in the SEFA for years ending on and after December 31, 2024. Completion: September 2026
View Audit 413918
Finding 1238996 (2024-004)
Material Weakness 2024
Acadia Housing, Inc. Dba Riverside Village
CT
Reporting
The project will fund the reserve account when operating funds are available to do so.
The project will fund the reserve account when operating funds are available to do so.
View Audit 413861
Finding 1238994 (2024-003)
Material Weakness 2024
Acadia Housing, Inc. Dba Riverside Village
CT
Reporting
The Project will implement a process to ensure the timely filing of all required USDA-RD forms and other filings.
The Project will implement a process to ensure the timely filing of all required USDA-RD forms and other filings.
View Audit 413861
Finding 1238992 (2024-002)
Material Weakness 2024
Acadia Housing, Inc. Dba Riverside Village
CT
Reporting Internal Control / Segregation of Duties
The Board does meet as required, is readily available for consultation and guidance whenever such matters arise and is active in its oversight of the Project.
The Board does meet as required, is readily available for consultation and guidance whenever such matters arise and is active in its oversight of the Project.
View Audit 413861
Finding 1238990 (2024-001)
Material Weakness 2024
Acadia Housing, Inc. Dba Riverside Village
CT
Reporting
Our prior accounting firm no longer practices in the USDA audit space necessitating our transition to a new CPA firm. We have been working closely with the board and our new firm to do our best to ensure that all required future filings are made in a timely manner.
Our prior accounting firm no longer practices in the USDA audit space necessitating our transition to a new CPA firm. We have been working closely with the board and our new firm to do our best to ensure that all required future filings are made in a timely manner.
View Audit 413861
Finding 1238951 (2024-001)
Material Weakness 2024
Workforce Alliance of the North Bay
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022‐001 and 2023‐001). The Alliance takes this matter seriously and has made significant enhancements to the corrective action plan from 2022‐001. To fully remediate this deficiency and ensure t...
Management concurs with this finding and acknowledges that this is a repeat finding from the prior year (2022‐001 and 2023‐001). The Alliance takes this matter seriously and has made significant enhancements to the corrective action plan from 2022‐001. To fully remediate this deficiency and ensure timely compliance with the reporting requirements of 2 CFR 200.512, the Alliance has implemented the following corrective actions: 1. Concurrent Single Audits for FY 2023 ‐ 2024 and FY 2024 ‐ 2025. The Alliance has conducted concurrent audits on the currently late years to bring filing status to the current year. 2. Formal Fiscal Policy Adopted. The Alliance will adopt a formal fiscal policy governing the Single Audit process, which establishes a detailed project timeline with clearly defined milestones, responsible parties, and internal deadlines for each phase of the audit cycle — including year‐end close, preparation of financial statements, auditor fieldwork, draft review, and submission of the SF‐SAC Data Collection Form to the Federal Audit Clearinghouse (FAC). 3. Reverse‐Engineered Timeline. The project timeline is structured to work backward from the 9‐month federal deadline (March 31 for a June 30 fiscal year‐end), building in a minimum 30‐day buffer to ensure all deliverables — including management review of draft financial statements, resolution of auditor inquiries, and final submission — are completed well in advance of the statutory due date. 4. Designated Responsible Party. The Administrative Services Officer, with regular reviews by the Executive Director, has been designated as the responsible party for monitoring progress against the timeline and escalating delays to the Executive Director and Board of Directors if any milestone is at risk of being missed. 5. Quarterly Progress Reporting. Beginning at the end of the first quarter following fiscal year‐end, the Administrative Services Officer will provide monthly progress updates to the Executive Director on the status of the Single Audit, including any identified risks to the timeline. 6. Auditor Engagement Timeline. The Alliance will execute its audit engagement letter no later than 60 days after fiscal year‐end and will provide all requested schedules and supporting documentation to the auditors within 120 days of fiscal year‐end to ensure adequate time for fieldwork and report issuance. 7. Internal Controls Over Reporting. The Alliance will implement a closing checklist and internal review process to ensure that all reconciliations, adjusting entries, and supporting schedules are completed and reviewed prior to the commencement of auditor fieldwork. Estimated Completion Date: Fully implemented and functioning for the fiscal year ending June 30, 2026 audit cycle. Responsible Party: Taylor Swain, Administrative Services Officer
View Audit 413801
Finding 1238734 (2024-002)
Material Weakness 2024
Schertz Housing Authority
TX
HUD Housing Programs Material Weakness Reporting § 200.303
We are working with our HUD field office to correct our VMS reporting.
We are working with our HUD field office to correct our VMS reporting.
View Audit 413657
Finding 1238607 (2024-002)
Material Weakness 2024
CITY OF FARRAGUT
IA
Reporting
The City will review procedures and attempt to make the necessary changes to improve internal control.
The City will review procedures and attempt to make the necessary changes to improve internal control.
View Audit 413484
Finding 1238471 (2024-005)
Material Weakness 2024
Peoria Housing Authority
IL
Special Tests & Provisions Procurement, Suspension & Debarment Cash Management § 200.302 § 200.303
• The Compliance Director will be responsible for maintaining updated records and ensuring accessibility during audits. • Implement checklists for each compliance area (reporting, Eligibility, Procurement) to confirm all documents are gathered before deadlines. • Schedule quarterly internal mini aud...
• The Compliance Director will be responsible for maintaining updated records and ensuring accessibility during audits. • Implement checklists for each compliance area (reporting, Eligibility, Procurement) to confirm all documents are gathered before deadlines. • Schedule quarterly internal mini audits to test readiness and correct gaps before the annual audit. • Maintain written standard operating procedures for how documentation should be completed, stored and updated. • Assign responsibility for each compliance area (waiting lists, who oversees procurement, who handles reporting) • Implement the use of audit readiness templates that outline exactly what needs to be prepared for each compliance requirement. Name of Responsible Person: Housing Director, Compliance Director Projected Completion Date: By the end of the current fiscal year.
View Audit 413338
Finding 1238470 (2024-001)
Material Weakness 2024
Peoria Housing Authority
IL
HUD Housing Programs Internal Control / Segregation of Duties Material Weakness
The lack of uniformity in the financial reporting process has been due to a lapse in staffing, as well as time required to deal with immediate neglected financial reporting needs. PHA understands the imperative nature of timely financial reporting from a posting, as well as a reconciling standpoint....
The lack of uniformity in the financial reporting process has been due to a lapse in staffing, as well as time required to deal with immediate neglected financial reporting needs. PHA understands the imperative nature of timely financial reporting from a posting, as well as a reconciling standpoint. In response to the identified deficiency, we are taking the following immediate steps to address the situation: • Account reconciliations will be done on a monthly basis. These reconciliations will not be limited to the normal short-term accounts such as Cash, Accounts Receivable and Accounts Payable. The proceeding reconciliation process will not only consider the aforementioned permanent accounts but will also consider the temporary accounts found within the Statement of Financial Activities. • Audit support will be compiled and sustained for all accounts. This support will be in the form of documentation comprising the account's audit trail. • PHA's Director of Finance will sign off on a reconciled full detail G/L for all entities monthly-by the 15th day following each monthly period. Name of Responsible Person: Finance Director, Staff Accountants Projected Completion Date: December 31, 2025
View Audit 413338
Finding 1238450 (2024-002)
Material Weakness 2024
BREAKTHRU HOUSE, INC
GA
Reporting Internal Control / Segregation of Duties Eligibility § 200.512
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that i...
Organization’s response: The Organization concurs with the finding and will implement our recommendation immediately. Corrective Action Plan: The Organization will implement enhanced internal controls over compliance with federal award requirements by establishing a formal compliance calendar that includes all key reporting deadlines, including audit and FAC submission requirements. Responsibilities for each compliance requirement will be clearly assigned to specific personnel. Management will monitor the calendar regularly to ensure all deadlines are met. Additionally, the Organization will implement a review process to ensure submissions are accurate, complete, and timely. Contact: BreNita Jackson, Executive Director
View Audit 413320
Finding 1238365 (2024-002)
Material Weakness 2024
King County Public Hospital District #2 Dba Evergreen Healthcare
WA
Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.502 § 200.510
2024-002: For the year ended December 31, 2024, $4,485,028 of FEMA expenditures were omitted from the 2024 Schedule. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Management has enhanced the process for prepar...
2024-002: For the year ended December 31, 2024, $4,485,028 of FEMA expenditures were omitted from the 2024 Schedule. Name of Contact Person: Daria Heimerman, Director of Financial Reporting, dtheimerman@evergreenhealthcare.org Corrective Action Planned: Management has enhanced the process for preparing the Schedule of Expenditures of Federal Awards (SEFA) to improve the completeness and accuracy offederal award reporting. The process includes reconciliation of federal expenditures reported in the SEFA to the District's underlying accounting records and supporting grant information. Management will also perform a documented secondary review of the SEFA prior to issuance to verify the completeness and accuracy of federal awards and expenditures reported. Differences identified through the reconciliation and review process will be investigated and resolved prior to finalization of the SEFA These procedures will be incorporated into the District's annual financial reporting process and applied to all applicable federal awards. Anticipated Completion Date: August 2026 Statement of Concurrence or Nonconcurrence: Management concurs with audit finding 2024-002.
View Audit 413201
Finding 1238075 (2024-007)
Material Weakness 2024
Lone Pine Paiute- Shoshone Reservation
CA
Subrecipient Monitoring Reporting Eligibility § 200.328 § 200.330 § 200.334 § 200.338
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1038 Condition: During testing, we noted the following: 21.027 • The Tribe did not provide evidence that the required Annual Project and Expendi...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1038 Condition: During testing, we noted the following: 21.027 • The Tribe did not provide evidence that the required Annual Project and Expenditure report was prepared and submitted. 93.445 • The Tribe did not provide evidence that the required Quarterly Progress/Performance reports were prepared and submitted. Corrective Action: Documentation shall be kept to verify timely submission of the Annual Project and Expenditure Report as well as the Quarterly Progress/Performance Reports. Anticipated date of completion: November 30, 2026.
View Audit 412894
Finding 1238069 (2024-005)
Material Weakness 2024
Lone Pine Paiute- Shoshone Reservation
CA
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required A...
Person responsible for corrective action plan: Stacey Mike, Interim Tribal Chair Marjianne Yonge, Tribal Treasurer PO Box 747 Lone Pine, CA 93545 (760) 876-1036 Condition: During testing, we noted the following: 21.027 • The Tribe was unable to provide documentation demonstrating that the required Annual Project and Expenditure Report was prepared and submitted. Additionally, the Tribe was unable to provide documentation supporting the calculation of revenue loss used to support expenditures reported under the revenue replacement provision. Corrective Action: Documentation shall be kept to verify timely submission of the Annual Project and Expenditure Report as well as the supporting calculations. Anticipated date of completion: November 30, 2026.
View Audit 412894
Finding 1237957 (2024-001)
Material Weakness 2024
Georgia Association of Conservation Districts, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compens...
2020-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 412741
Finding 1237687 (2024-004)
Material Weakness 2024
Cooperstown Medical Center D/b/a Dakota Regional Medical Center
ND
Reporting Material Weakness Matching / Level of Effort / Earmarking
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the conso...
Federal Agency Name Department of Agriculture Federal Assistance Listing #10.766 Program Name Community Facilities Loan and Grants Cluster Finding Summary Eide Bailly assisted in the preparation of our draft consolidated schedule of expenditures and federal awards and accompanying notes to the consolidated schedule of expenditures and federal awards. Corrective Action Plan It is not cost effective to have an internal control system designed to provide for a complete and accurate schedule of expenditures and federal awards. We requested that our auditors, Eide Bailly LLP, assist in the preparation of the schedule of expenditures. We have designated a member of management to review the drafted schedule of expenditures. Responsible Individuals Judy Monson, CFO; Nikki Lindsey, CEO Anticipated Completion Date Ongoing
View Audit 412630
Finding 1237616 (2024-002)
Material Weakness 2024
Anawim Housing, Inc.
IA
Subrecipient Monitoring Reporting
Finding 2024-002: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance due to the nondisclosure of the 51% ownership interest in Star Apartments, LLC. The original Data Collect...
Finding 2024-002: For the year ended December 31, 2024, the Corporation did not submit the Data Collection Form to the Federal Audit Clearinghouse in the time period required by Uniform Guidance due to the nondisclosure of the 51% ownership interest in Star Apartments, LLC. The original Data Collection Form that was submitted omitted the Coronavirus State and Local Fiscal Recovery Funds and Wood Utilization Assistance as federal awards since Star Apartments, LLC was not included in the Corporation's financial statements. Comments on the Finding and Each Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management agrees with the finding and agrees with the auditor's recommendation. Action(s) Taken or Planned on the Finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse, no further action is required.
View Audit 412554
Finding 1237538 (2024-003)
Material Weakness 2024
Housing Authority of the City of Daytona Beach, Florida
FL
HUD Housing Programs Material Weakness Reporting
VMS Reporting Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review VMS monthly including the prior periods for adjustments. Explanation of disagreement with audit finding: There is no disagreement with th...
VMS Reporting Housing Voucher Cluster – Assistance Listing No. 14.871 and 14.879 Recommendation: We recommend that the Authority designate an individual to review VMS monthly including the prior periods for adjustments. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to findings: VMS has been designated for review to the Deputy Director of Finance with collaboration and partnering with the HCV Manager. A monthly team meeting has been implemented to review and make any necessary adjustments on a monthly basis. Name(s) of the contact person(s) responsible for corrective action: Vanessa L. Dunn Planned completion date for corrective action plan: Action has been completed, first VMS Team meeting was held on February 19, 2026.
View Audit 412496
Finding 1237532 (2024-002)
Material Weakness 2024
City of Bentonville, Arkansas
AR
Eligibility Reporting Internal Control / Segregation of Duties
Contact Name: Patrick Johndrow Contact Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2024 Finding #2024-002 – Statement of Condition: The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used ...
Contact Name: Patrick Johndrow Contact Phone Number: 479-271-6781 Audit Firm: Forvis Mazars, LLP Audit Period: December 31, 2024 Finding #2024-002 – Statement of Condition: The quarterly performance reports did not agree to underlying data. Specifically, source records and supporting schedules used to compile reported information did not agree to the submitted report. Response: The Organization concurs with the finding. Management will implement additional controls related to reporting. The completion date for the above-mentioned corrective action was January 2026.
View Audit 412492
Finding 1236937 (2024-006)
Material Weakness 2024
NORTHERN ROCKY MOUNTAIN ECONOMIC DEVELOPMENT DISTRICT
MT
Reporting Material Weakness Matching / Level of Effort / Earmarking
Similar to finding 2024-02, this issue persisted because NRMEDD did not have sufficient time or staffing to implement corrective actions following the delayed receipt of the 2023 audit findings in December 2024. To ensure compliance, NRMEDD has implemented a formal reconciliation process where the N...
Similar to finding 2024-02, this issue persisted because NRMEDD did not have sufficient time or staffing to implement corrective actions following the delayed receipt of the 2023 audit findings in December 2024. To ensure compliance, NRMEDD has implemented a formal reconciliation process where the NRMEDD Loan Manager prepares all federal financial reports and submits them to the Bookkeeper for a secondary review. The Bookkeeper will verify that each report reconciles to the underlying financial data and general ledger before final submission, providing documented evidence of supervisory review from the Executive Director to satisfy GAO Internal Control Standards.
View Audit 412398
Finding 1236935 (2024-004)
Material Weakness 2024
NORTHERN ROCKY MOUNTAIN ECONOMIC DEVELOPMENT DISTRICT
MT
Allowable Costs / Cost Principles Reporting § 200.512
Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The delay in filing the 2023 and 2024 reporting packages resulted from the late receipt of prior audit findings and the unexpected termination of services by the previous audit firm. Despite diligent effor...
Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The delay in filing the 2023 and 2024 reporting packages resulted from the late receipt of prior audit findings and the unexpected termination of services by the previous audit firm. Despite diligent efforts to secure a new firm, NRMEDD encountered a significant shortage of auditors willing to service small non-profits with complex federal compliance requirements. To ensure future compliance with 2 CFR 200.512(a), NRMEDD has established a long-term partnership with Amatics CPA Group to stabilize the audit cycle and ensure all future reporting packages are submitted to the Federal Audit Clearinghouse within the required regulatory timeframe.
View Audit 412398
Finding 1236913 (2024-001)
Material Weakness 2024
RURAL MEMBERSHIP WATER CORP OF CLARK COUNTY
IN
Reporting Internal Control / Segregation of Duties § 200.512 § 200.520
Management should establish a compliance tracking calendar and coordinate more closely with external auditors to ensure draft reports and final data collection forms are processed prior to statutory deadlines.Management agrees with the finding and will implement a tracking system to ensure future fi...
Management should establish a compliance tracking calendar and coordinate more closely with external auditors to ensure draft reports and final data collection forms are processed prior to statutory deadlines.Management agrees with the finding and will implement a tracking system to ensure future filings are completed on time.
View Audit 412350
Finding 1236889 (2024-002)
Material Weakness 2024
Tecumseh Road 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: Tecumseh Road Senior Apartments agrees with...
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: Tecumseh Road Senior 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 412327
Finding 1236888 (2024-001)
Material Weakness 2024
Tecumseh Road 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: Tecumseh Road Senior Apartments agrees wi...
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: Tecumseh Road Senior 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 412327
Finding 1236713 (2024-006)
Material Weakness 2024
Washington County Negro Business and Professional Women's Club, Inc.
GA
Reporting Significant Deficiency Equipment & Real Property Management § 200.303
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines requi...
Item 2024‐006 Reporting - Special Failure to submit the SF‐429 – Real Property Status Report and SF‐429‐A General Reporting reports accurately and timely results in noncompliance with the federal statute. To correct this, the agency will implement a formalized reporting procedure that outlines required documentation, preparer and reviewer duties, and verification steps. A compliance calendar with automated reminders will be established, and dual-review sign-offs will be required for all submissions to ensure accuracy and completeness. To prevent recurrence, the agency will assign clear accountability for report preparation, review, and submission, supported by targeted staff training on federal real property reporting requirements. A centralized digital repository will be created for all real property documentation, ensuring consistent access and retention. The Finance Director will conduct quarterly compliance checks and report status updates to leadership, reinforcing oversight and ensuring sustained adherence to federal reporting standards. Responsible Personnel: Cynthia Cooper – Chief Finance Officer: Oversight, review, and compliance monitoring Sharon Jordan - Head Start Director: Accountability and reporting Estimated Date of Completion: December 2026
View Audit 412263
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