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Corrective Action Plans

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Finding 1163505 (2024-001)
Material Weakness 2024
New York Association on Independent Living, Inc.
NY
Reporting
Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of account...
Supervisory Review of Accounting Function The Financial Policies and Procedures will be reviewed and revised in the finance and audit committees for approval by the full Board of Directors in September 2025. These revisions will address internal weaknesses identified in supervisory review of accounting functions. This will include timely reconciliation, review and approval of all accounts.
View Audit 373131
Finding 1163500 (2024-002)
Material Weakness 2024
Martindale Brightwood Community Development Corporation
IN
Questioned Costs Cash Management Reporting
Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully ut...
Finding 2024-002 – Monthly Reporting/Tracking of Government Grants Statement of Condition: MBCDC receives many cost reimbursement government grants with monthly reporting. During the audit process, MBCDC was unable to provide reports from the accounting software demonstrating the grants are fully utilized. These grants are subject to oversight and repayments could occur. Corrective Action Plan: MBCDC will update the grant tracking spreadsheets for federal funds and devote more resources to proper tracking procedures. Status: In process. Correction Action Completed For the year ended December 31, 2024, the audit disclosed no findings, questioned costs, or recommendations that were completed and required to be reported.
View Audit 373103 Questioned Costs: $1
Finding 1163499 (2024-001)
Material Weakness 2024
Martindale Brightwood Community Development Corporation
IN
Reporting
Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@m...
Name of audit firm: Donovan CPAs Period covered by the audit: For the year ended December 31, 2024 Corrective action prepared by: Name: Amina Pierson, Martindale Brightwood Community Development Corporation Position: CEO & Executive Director Telephone number: (317) 957-2300 Email address: apierson@mbcdc.org Current Finding on Schedule of Findings, Questioned Costs, and Recommendations Correction Action Not Started or in Process Finding 2024-001 – Filing Annual Reports Timely Statement of Condition: MBCDC violated the single audit requirements by not filing the Single Audit Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in a timely manner. Corrective Action Plan: MBCDC will file the 2024 and 2023 audited financial statements with the Federal Audit Clearinghouse and will continue to do so when required. Status: In process.
View Audit 373103
Finding 1163474 (2024-001)
Material Weakness 2024
Mandela Partners
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.510 § 200.512 § 200.518
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for f...
Corrective Action Plan - Audit Finding 2024-001: Inaccurate and Incomplete SEFA and Delay in Reporting 1. Documentation Procedures • All federal pass-through funding received will be supported by written documentation (e.g., subaward agreements, grant award letters). • A centralized repository for federal award documentation will be maintained and made accessible to the finance team. 2. SEFA Preparation Controls • A SEFA preparation checklist will be developed and implemented to ensure all federal programs are accurately identified, classified, and reported. • Verification of Assistance Listing Numbers (ALNs) and funding sources for all awards included in the SEFA will be required. 3. Designation of Responsibility • The SEFA Compliance Lead will be assigned responsibility for verifying the federal nature of all awards and ensuring accurate SEFA reporting. • Ongoing training will be provided to finance staff on SEFA requirements and Uniform Guidance compliance. 4. Review and Approval • A formal review and approval process for the SEFA will be instituted prior to submission, including review by the Finance Director and Executive Director. 5. Monitoring and Follow-Up • The Finance Director will monitor ongoing compliance and report quarterly to the Board of Directors on SEFA preparation and submission status. • An annual internal review of SEFA procedures will be conducted to ensure continued compliance. Implementation Timeline All corrective actions will be implemented by March 31, 2026. Responsible Personnel • SEFA Compliance Lead: Mimi Lim, Sr. Finance and Operations Manager • Finance Director: Christine Kuo • Executive Director: Monique Brown This Corrective Action Plan is designed to address the auditor’s recommendations and prevent recurrence of similar issues, in accordance with 2 CFR 200.511(c) and best practices for federal grant compliance.
View Audit 373089
Finding 1163463 (2024-002)
Material Weakness 2024
Community Action Program Committee, Inc.
FL
Procurement, Suspension & Debarment Material Weakness Reporting
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning o...
2024-002 Head Start Cluster Reporting Noncompliance - SF 429 Recommendation: We recommend the Committee establish sufficient controls to ensure that required reports are completed and submitted in a timely manner to remain in compliance with grant requirements. Action Taken: The agency In planning our performance to report the SF 429's accurately and efficiency we have engaged in T & TA Training and worked closely with a consulting firm recommended by the office of Head Start. During this time, we have established a process that is completed by the Director of Facilities, and the 429 reports are completed and reported now before November 30th due date annually. The training has ensured the agency of an effective internal control process. Please also note we are current as of this statement.
View Audit 373047
Finding 1163438 (2024-003)
Material Weakness 2024
City of Jacinto City, Texas
TX
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303 § 200.328
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
City will establish a clear policy with grant management firm to provide an opportunity for review and approval of monthly and quarterly reports to GLO.
View Audit 373038
Finding 1163426 (2024-002)
Material Weakness 2024
Pennington County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comme...
Name of Contact Person Responsible for Corrective Action: Jennifer Herzberg, County Auditor-Treasurer Corrective Action Planned: The County will complete the audit within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. County Comment: The County Auditor/Treasurer will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our Corrective Action Plan. Anticipated Completion Date: December 31, 2025.
View Audit 372989
Finding 1163409 (2024-018)
Material Weakness 2024
City of Miles City
MT
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.302
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all ...
NONCOMPLIANCE WITH REPORTING REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, DIRECT ALLOCATION, YEAR ENDED JUNE 30, 2024 Name of contact person: Mary Rowe – City Clerk Corrective Action: Reporting policies and procedures will be updated to reflect all federal reporting requirements. At a minimum, all reporting details will be reviewed by the City Treasurer and Mayor for completeness, accuracy and compliance with relevant reporting requirements prior to finalizing and formal submission. Proposed Completion Date: December 31, 2025
View Audit 372940
Finding 1163381 (2024-001)
Material Weakness 2024
Winn Community Health Center, Inc.
LA
Reporting
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 20...
2024-001 Federal Clearinghouse Late Filing Name of Contact Person: Missy Hyman, CFO Corrective Action: Winn Community Health Center, Inc. will complete the audit process within the time period allowed and submit the audit to the clearinghouse in that time frame. Proposed Completion Date: June 30, 2026
View Audit 372905
Finding 1163380 (2024-007)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Special Tests & Provisions Subrecipient Monitoring Reporting
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitorin...
Management acknowledges that the Single Audit report timelines can be further strengthened. All audit processes are performed using the Recipient systems, which are designed to comply with federal requirements. Observations are considered an opportunity to improve coordination and internal monitoring.
View Audit 372904
Finding 1163378 (2024-005)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting HUD Housing Programs § 200.302 § 200.328
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
Management concurs that reconciliation procedures can be strengthened. All accounting and reporting activities are performed using the Recipient systems, ensuring compliance with HUD reporting standards. Enhancements will focus on improving documentation and internal oversight.
View Audit 372904
Finding 1163375 (2024-002)
Material Weakness 2024
Economic Development Bank for Puerto Rico
PR
Subrecipient Monitoring Reporting Cash Management
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records e...
Management concurs with the facts presented by the auditor. However, we do not agree with the conclusion that there is a lack of adequate internal controls in the area of program reports and accounting records. The Bank, as a Subrecipient, performs the closing of the CDBG-DR SBF grants and records each transaction in a system provided by the Recipient and its consultants. The Administrative and Performance Reports referenced by the auditor are automatically generated from the grant management systems provided by the Recipient. The differences reflected between the Bank’s records and these reports result from a system error under the exclusive control of the Recipient and its consultants. These differences were duly reported to the Recipient and its consultants for correction.
View Audit 372904
Finding 1163358 (2024-007)
Material Weakness 2024
Pembina County Water Resource District
ND
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Co...
2024-007 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER REPORTING OF EXPENDITURES – ALN 21.027 – SIGNIFICANT DEFICIENCY & OTHER NONCOMPLIANCE Condition Pembina County did not properly report expenditures and obligations on the March 31, 2024, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total cumulative and current expenditures and cumulative and current obligations reported were understated by $17,797.40. Corrective Action Plan: We agree, Pembina County will ensure obligations and expenditures for the SLFR grant are properly stated in future periods. Anticipated Completion Date: FY 2025
View Audit 372866
Finding 1163357 (2024-006)
Material Weakness 2024
Pembina County Water Resource District
ND
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, wh...
2024-006 – WATERSHED REHABILITATION PROGRAM – LACK OF CONTROLS AND IMPROPER PERIOD OF PERFORMANCE – WRD – ALN 10.916 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition Pembina County Water Resource District applied costs to the Watershed Rehabilitation Program after the period of performance, which shows a lack of internal controls. The total value of the expenses past the period of performance end date was approximately $170,468 which occurred through September 14, 2024, more than a month past the period of performance end date. Corrective Action Plan: We agree we will ensure costs are in the proper period of performance going forward Anticipated Completion Date: FY2025
View Audit 372866 Questioned Costs: $1
Finding 1163356 (2024-002)
Material Weakness 2024
METRO SOLUTIONS, INC. AND SUBSIDIARY
MI
Reporting
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile a...
Management agrees that additional support was required to prepare a complete and accurate SEFA for the audit period. The need for assistance was largely due to the same staffing vacancy in the accounting department, which delayed the financial close process and limited internal capacity to compile and review federal expenditure information in a timely manner. To strengthen controls, management is formalizing SEFA preparation procedures, including earlier identification of federal awards, timely reconciliation of expenditures, and improved documentation of grant activity. Cross-training is being implemented to ensure coverage when key roles are vacant, and a second-level review process will be incorporated before the SEFA is finalized. Management anticipates that these measures will ensure accurate and timely SEFA preparation in future periods.
View Audit 372865
Finding 1163355 (2024-001)
Material Weakness 2024
METRO SOLUTIONS, INC. AND SUBSIDIARY
MI
Reporting § 200.512
Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required ...
Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required to fill and train for that position. These staffing challenges impacted the timing of the audit and, consequently, the submission deadline. To address this going forward, management has strengthened its close process by reallocating responsibilities during staffing gaps, cross-training existing personnel, and ensuring adequate coverage for key accounting functions. Management has also implemented a compliance calendar and designated responsibility for monitoring all audit-related deadlines to help ensure timely preparation and submission of future reporting packages. All corrective actions will be fully implemented prior to the next audit cycle.
View Audit 372865
Finding 1163338 (2024-003)
Material Weakness 2024
Upper Missouri District Health Unit
ND
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 20...
2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 2024 Federal Agency: U.S. Department of Health and Human Services Pass Through Agency: North Dakota Department of Health Questioned Cost: $0 Condition: Upper Missouri District Health Unit does not have documented approval of the payroll transactions to ensure that the expenditures are allowable to the Immunization Cooperative Agreements program and are coded to the proper grant. Corrective Action Plan: We agree, UMDHU will be adding proper approval processes regarding payroll transactions. Anticipated Completion Date: FY 2026
View Audit 372860
Finding 1163321 (2024-001)
Material Weakness 2024
People's Housing+, Inc.
LA
Reporting § 200.512
Response: The Organization realized its Single Audit requirement in September of 2025 and immediately made plans to fulfill its requirements. Going forward, the Organization will track federal expenditures contemporaneously in order to determine when a reporting threshold is tripped. This should all...
Response: The Organization realized its Single Audit requirement in September of 2025 and immediately made plans to fulfill its requirements. Going forward, the Organization will track federal expenditures contemporaneously in order to determine when a reporting threshold is tripped. This should allow the Organization enough time to comply with the applicable laws and regulations.
View Audit 372834
Finding 1163310 (2024-001)
Material Weakness 2024
Heading Home
NM
Reporting § 200.512
Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their ro...
Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. The FY23 audit was completed in May 2025 and the Heading Home’s accounting team anticipates the FY24 audit to be completed by November 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by November 30, 2025. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, and Debbie Brickman, Chief Financial Officer.
View Audit 372829
Finding 1163308 (2024-002)
Material Weakness 2024
Heading Home
NM
Allowable Costs / Cost Principles Reporting Significant Deficiency
Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their ro...
Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Due to the backlog of billings at the opening of FY23, the billing submissions and quarterly reports for the first quarter were submitted late. With the new staff and assistance, these billings and quarterly reports were brought current as quickly as possible. They are now current and being submitted in a timely manner. Management’s corrective action plan was fully implemented by June 30, 2025, and anticipate that there will be no further issues. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, and Debbie Brickman, Chief Financial Officer.
View Audit 372829
Finding 1163295 (2024-001)
Material Weakness 2024
Genesis Community Health, Inc.
FL
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302
Additional preventive internal control procedures will be implemented, designating a secondary individual responsible for submission should the primary individual leave or be terminated. These procedures and internal controls have been implemented as of the date of this report.
Additional preventive internal control procedures will be implemented, designating a secondary individual responsible for submission should the primary individual leave or be terminated. These procedures and internal controls have been implemented as of the date of this report.
View Audit 372818
Finding 1163275 (2024-002)
Material Weakness 2024
Youthcare
WA
Allowable Costs / Cost Principles Reporting Significant Deficiency
Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the ...
Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned:  Develop a contract expenditure compliance review process created with final review and approval by Finance Director. Anticipated completion date: Fixed January 1, 2025
View Audit 372803
Finding 1163220 (2024-005)
Material Weakness 2024
Greater Columbia Accountable Community of Health
WA
Reporting § 200.329
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagre...
The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has developed and is in the process of implementing a tracking system for compliance deadlines, including report submissions. Name of the contact person responsible for corrective action: Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025
View Audit 372710
Finding 1163192 (2024-001)
Material Weakness 2024
City of Clarksville Gas & Water
TN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...
Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025
View Audit 372690
Finding 1163133 (2024-002)
Material Weakness 2024
Share Food Program, In.c
PA
Material Weakness Reporting
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.
View Audit 372674
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