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Corrective Action Plans

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Finding 564315 (2024-002)
Significant Deficiency 2024
Adventhealth University
FL
Special Tests & Provisions Student Financial Aid Reporting
2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as...
2024-002 – Return of Title IV Funds (Significant Deficiency) Department of Education, SFA Cluster, Special Tests and Provisions Criteria: Return of Title IV funds are required to be deposited or transferred into the SFA account or electronic fund transfers initiated to the department of Education as soon as possible, but no later than 45 days after the date the institution determines that the student withdrew in accordance with 34 CFR Section 668.173(b). Condition: From a population of 130 students that officially or unofficially withdrew during the term, we tested 15 students and noted that four students required refund calculations. Funds were returned more than 45 days after the date of determination for all students that required refunds. Cause: Controls are not functioning properly to ensure timely return. Effect: Funds were not timely returned to students or the Department of Education as required. Recommendation: We recommend procedures are put in place to ensure R2T4 calculations are performed timely following the University’s date of determination.Action Taken: Due to a significant change/shortage in staff some R2T4’s were not calculated in a timely manner, however we are currently running the report biweekly avoiding delays in the return of Title IV funds. Reminders are placed on calendars. Attendance policy is undergoing a revision to allow for more consistent totals when calculating the number of days. In addition the process has been automated in Financial Aid software so it will no longer be a manual calculation. Responsible Party and contact information: Lynda Swanson, Asst. Director of Financial Aid, Valerie Souza, FA Business Systems Analyst, and Daisy Tabachow, Director of Financial Aid. Expected Date of Correction: Trimester reconciliation-completion date-end of fiscal year.
View Audit 358473
Dimock Community Foundation, Inc. and Affiliates
MA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westboro...
June 4, 2025 U.S. Department of Health and Human Services Dimock Community Foundation, Inc. and Affiliates respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: AAFCPAs, Inc., 50 Washington Street, Westborough, MA 01581 Audit period: July 1, 2023 - June 30, 2024 The findings from the June 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FEDERAL AWARD FINDING Material Instance of Non-Compliance: Finding 2024-001: Health Center Program Uniform Data System (UDS) Report 2024-001 Assistance Listing Number 93.224/93.527 Health Center Program Cluster Recommendation: We recommend that the Agency enhance controls and monitoring procedures over Federal grant requirements to ensure future reports are submitted on time Action Taken: In 2025, the 2024 UDS submission was managed by the Chief Financial Officer and submitted by February 15th, 2025. All follow-up requests from the reviewer were resolved prior to March 31, 2025. We don't foresee any further issues with future submissions. If the Cognizant or Oversight Agency for Audit has questions regarding this plan, please call Luis Rivera, CFO at 617-442-8800. Sincerely, Luis Rivera, CFO
View Audit 358460
Bloomingdale School District 13
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 358454
Finding 564307 (2024-007)
Significant Deficiency 2024
Jersey City Public Schools
NJ
Reporting
Improve budget monitoring and reporting accuracy for ESSER funds. Ensure district records reflect amounts available for expenditure.
Improve budget monitoring and reporting accuracy for ESSER funds. Ensure district records reflect amounts available for expenditure.
View Audit 358444
Finding 564306 (2024-006)
Significant Deficiency 2024
Jersey City Public Schools
NJ
Student Financial Aid Reporting
Improve budget monitoring and reporting accuracy for grant funds. Ensure district records reflect amounts available for expenditure. Effective July 1, 2025, the district will be implementing LINQ, a web-based financial and human resources management system.
Improve budget monitoring and reporting accuracy for grant funds. Ensure district records reflect amounts available for expenditure. Effective July 1, 2025, the district will be implementing LINQ, a web-based financial and human resources management system.
View Audit 358444
Finding 564297 (2024-003)
Material Weakness 2024
Brazos Valley Community Action Programs
TX
Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fisca...
CORRECTIVE ACTION PLANNED: We agree with the finding and have implemented corrective action, including strengthening of written procedures as well as the engagement of outside consultants to assist with training and policy direction. The control deficiencies noted were originally identified in fiscal year 2022 but certain programmatic changes delayed full completion of corrective action. However, management believes that now-implemented procedures will address the deficiency in future years. PERSON RESPONSIBLE FOR CORRECTION ACTION: James McCullough, Board President ANTICIPATED COMPLETION DATE: September 30, 2025
View Audit 358437
Finding 564276 (2024-002)
Material Weakness 2024
West Monona Community School District
IA
Internal Control / Segregation of Duties Reporting
All nutrition money received from students will be received by secretaries. The secretaries will write up receipts and give the money to the Nutrition Assistant to be entered into the nutrition account. The superintendent will check over and sign off on monthly bank reconciliations, posted monthly j...
All nutrition money received from students will be received by secretaries. The secretaries will write up receipts and give the money to the Nutrition Assistant to be entered into the nutrition account. The superintendent will check over and sign off on monthly bank reconciliations, posted monthly journal entries, and all bank transfers.
View Audit 358416
Los Angeles Community College District
CA
Allowable Costs / Cost Principles Reporting Matching / Level of Effort / Earmarking
Corrective Actions: The District will continue to focus on learning and improving the delivery of its grant programs. While proud of the effort and engagement demonstrated in this program, which has been recognized as a gold standard for similar programs nationwide, the District is committed to sett...
Corrective Actions: The District will continue to focus on learning and improving the delivery of its grant programs. While proud of the effort and engagement demonstrated in this program, which has been recognized as a gold standard for similar programs nationwide, the District is committed to setting higher goals and expectations. We will continue to work diligently to achieve these ambitious objectives in future programs. Going forward, we will establish a communication protocol with the granting agencies to clarify the program goals and grant requirements as needed. We will implement more frequent monitoring tools for the early identification of potential concerns that may require further attention from the granting agencies. Personnel Responsible for Implementation: Nyame-Tease Prempeh, Director of Accounting, Los Angeles Community College District College Personnel, Grant Coordinators Expected Date of Implementation: December 1, 2024
View Audit 358384
Los Angeles Community College District
CA
Reporting Student Financial Aid Special Tests & Provisions
Corrective Actions: The Financial Aid Supervisor will check the monthly V4/V5 report to ensure timely submission. However, according to the May 23, 2024, Electronic Announcement (GENERAL-24-63), the V4/V5 reporting deadlines are impacted by 2024-25 FAFSA processing and FAFSA Partner Portal (FPP) fun...
Corrective Actions: The Financial Aid Supervisor will check the monthly V4/V5 report to ensure timely submission. However, according to the May 23, 2024, Electronic Announcement (GENERAL-24-63), the V4/V5 reporting deadlines are impacted by 2024-25 FAFSA processing and FAFSA Partner Portal (FPP) functionality delays. Personnel Responsible for Implementation: Ludwig Perez, Financial Aid Manager, Los Angeles Harbor College Marisol Velazquez, Financial Aid Manager, Los Angeles Technical Trade College Vernon Bridges, Financial Aid Manager, Los Angeles Valley College Expected Date of Implementation: When FPP becomes available
View Audit 358384
Los Angeles Community College District
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
Corrective Action: The District’s Educational Programs & Institutional Effectiveness (EPIE) and Information Technology (IT) divisions will analyze the current programming and test cases and develop programming to correct the misalignment of the student status effective date reported to the NSC and s...
Corrective Action: The District’s Educational Programs & Institutional Effectiveness (EPIE) and Information Technology (IT) divisions will analyze the current programming and test cases and develop programming to correct the misalignment of the student status effective date reported to the NSC and student status date in PeopleSoft. EPIE will continue to monitor post-submission errors and warning reports to review the effectiveness of the programming change. Personnel Responsible for Implementation: Maury Pearl, Associate Vice Chancellor Andrew Alvarez, IT Business Analyst Stan Levin, Senior Research Analyst Expected Date of Implementation: March 31, 2025
View Audit 358384
Finding 564258 (2024-001)
Material Weakness 2024
Lakeland Union High School
WI
Cash Management Reporting
Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process. Anticipated Date of Completion: The Distr...
Condition: The District audit resulted in a material restatement to fund balance/net position that was detected by auditing procedures. Plan: The District acknowledges the finding and will continue to review new standards as part of the fiscal audit process. Anticipated Date of Completion: The District will immediately implement yearly review of new standards as part of the fiscal audit process.
View Audit 358371
Finding 564254 (2024-002)
Significant Deficiency 2024
Amphitheater Unified School District No. 10
AZ
Subrecipient Monitoring Allowable Costs / Cost Principles Reporting
Finding Number: 2024‐002 Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Contact Person: Cliff Wadhams, Business Manager Anticipated Completion Date: August 31, 2025 Planned Corrective Action: The District will be r...
Finding Number: 2024‐002 Program Name/Assistance Listing Title: COVID‐19 Education Stabilization Fund Assistance Listing Numbers: 84.425D, 84.425U Contact Person: Cliff Wadhams, Business Manager Anticipated Completion Date: August 31, 2025 Planned Corrective Action: The District will be requiring all District LEAs to take the necessary training through  the  Arizona  Department  of  Education  web  portal  and  related  classes  as  necessary  to  be  better informed on ESSER reporting and supporting documentation.
View Audit 358361
Finding 564247 (2024-001)
Material Weakness 2024
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2024. Finding 2024-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date June 30, 2025
View Audit 358353
Finding 564233 (2024-001)
Significant Deficiency 2024
National Railroad Passenger Corporation
DC
Reporting Subrecipient Monitoring Internal Control / Segregation of Duties § 200.302 § 200.303 § 200.328 § 200.329
Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, includi...
Finding 2024-001: Preparation of Schedule of Expenditures of Federal Awards (SEFA) The single audit report included the following recommendation: We recommend Amtrak to strengthen the SEFA oversight process to ensure appropriate preparation and review of the SEFA to validate its accuracy, including reconciliation with prior year audited SEFA. This should include having one reviewer take overall responsibility for the completeness and accuracy of the final submitted SEFA. This robust review process should include appropriate procedures to confirm accuracy of the SEFA, which may include a protocol where representatives from various groups (both discretionary and non-discretionary federal programs) work collaboratively to review the SEFA and underlying details of expenditures, to ensure all the adjustments have been properly reflected as well as any projects that might have multiple fund sources are identified timely and reviewed for appropriate inclusion within the SEFA. Additionally, Amtrak should establish a process where any modifications of WBS funding assignments and allocations are updated in a timely manner Management Response/Status of Action Plans: Amtrak recognizes the need to improve the preparation and review of the SEFA. The company has documented the steps for preparing and reviewing the SEFA within its process narrative. The company will update the narrative to address the preparation and review issues that led to the multiple versions of the SEFA being provided during the audit. The company is in the process of updating the SEFA preparation documentation for FY2025, which will be used at the end of the year. The review procedures and controls are being enhanced to include a checklist to improve the review. The company will review and update the Grants Management Compliance Narrative and controls to improve timing of updates for modifications of WBS funding assignments. The contact for this item is Lucia Butts, AVP Funding and Grants. Amtrak anticipates fully remediating this finding by September 2025.
View Audit 358334
Finding 564151 (2024-001)
Significant Deficiency 2024
The Maples Housing Corporation
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2024. Finding 2024-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding The Maples Housing Corporation agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2025
View Audit 358320
Finding 564150 (2024-002)
Significant Deficiency 2024
Keystone Place Housing Corporation
MO
Questioned Costs HUD Housing Programs Reporting
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2024-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons w...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2023 Finding 2024-002 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statements and Federal Awards Auditee’s Comments on Finding Keystone Place agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure a current and approved HUD Form 9839-B is on file. The form was submitted to HUD for approval on March 22, 2023, however HUD requested additional documentation from the Organization regarding the operation and management of the property before granting approval. The additional documentation (a Management Agreement) and an updated Form 9839-B request was submitted to HUD in October 2024; however, approval has not been granted by HUD to-date. Anticipated Completion Date July 31, 2025
View Audit 358319 Questioned Costs: $1
Finding 564149 (2024-001)
Significant Deficiency 2024
Keystone Place Housing Corporation
MO
HUD Housing Programs Reporting Significant Deficiency
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2024. Finding 2024-001 Responsible Party: Name: Rodney Potter Position: Assistant Executive Director Telephone Number: (816) 364-3827 Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for Persons with Disabilities – Section 811 Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding Keystone Place agrees with the auditors’ finding and recommendation. Corrective Action(s) We will ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and we will review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. Anticipated Completion Date July 31, 2025
View Audit 358319
Finding 564146 (2024-002)
Significant Deficiency 2024
Cohoes Housing Authority
NY
HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles
Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The...
Name of Auditee: Cohoes Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2024 CAP Prepared by; Mathew Ethier, Executive Director (2) Finding 2024-002 (d) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendation, please see below for action. (e) Action taken - The Authority will strengthen internal controls and training of staff to ensure reporting deadlines. The Authority has also engaged a new fee accountant to assist with the year-end closing procedures. (f) Planned Implementation Date - The Authority expects to complete the corrective action by September 30, 2025, at the time of its next required unaudited submission.
View Audit 358311
Finding 564138 (2024-002)
Material Weakness 2024
Myrtle Point School District
OR
Subrecipient Monitoring Reporting Material Weakness § 200.508 § 200.510
Finding 2024-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.5...
Finding 2024-002 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 10.555 National School Lunch Program cluster Name of Federal Agency: U.S. Department of Agriculture Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit with values that were not reconciled with the general ledger. Cause: The District relied on individuals with insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have sufficient training or monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Expenditures of federal awards and not be detected and corrected. Because the Auditee’s SEFA was completed incorrectly, and not reconciled to the general ledger the SEFA was materially misstated, prior to auditors’ correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following: • SEFA was originally presented for auditors with incorrect information. • No reconciliation between federal expenditures reported on the GL and the SEFA was presented. • Recording of State vs Federal activities was not posted to the GL correctly, requiring adjustments during the audit. • Not all grants were recorded in separate and identifiable GL accounts. Repeat of a Prior-Year Finding: Yes Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. City’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Planned Implementation Date: October 1, 2025 Responsible Person: Director of Business Services, Myrtle Point School District No. 41
View Audit 358289
Finding 564132 (2024-001)
Significant Deficiency 2024
Family Health International
NC
Subrecipient Monitoring Reporting § 200.303
Corrective Action Plan: Finding 2024-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development United States Department of State Assistance Listing: 98.001 - USAID Foreign Assist...
Corrective Action Plan: Finding 2024-001 – Reporting – Federal Funding Accountability and Transparency Act (FFATA) Federal Program Information: Federal Agency: United States Agency for International Development United States Department of State Assistance Listing: 98.001 - USAID Foreign Assistance for Programs Overseas 19.421 – Department of Statue Bureau of Educational and Cultural Affairs: Academic Exchange Programs – English Language Program Federal Award Identification Number: 98.001 - 7200AA22CA00016; 72048619CA00001; 7200AA18CA00011; 7200AA19CA00002; 7200AA19CA00002 19.421 - SECAGD19CA0156 Award Year: FY 2024 Corrective Action Plan: FHI 360 will implement a corrective action plan comprised of the following actions: 1) continue global communications and meetings with key management teams 2) targeted and detailed training on FFATA requirements and completion of the FSRS template via an e-module 3) continue additional review through centralized team both to identify prospective transactions and perform a final review of data quality prior to data entry in FSRS, and 4) implement system-based enhancement to capture signature data to allow for centralized monitoring of execution date ensuring timely reporting based on execution dates Person(s) Responsible: Director, Contract Management Services Chief Operating Officer Completion Date: September 30, 2025
View Audit 358281
Finding 564129 (2024-003)
Material Weakness 2024
Crooksville Exempted Village School District
OH
Subrecipient Monitoring Material Weakness Reporting § 200.332
The District will thoroughly examine all grant disclosures and requirements, follow guidance provided, and maintain records related to all reporting. Treasurer has communicated that all district expenditure data reporting be completed by Treasurer/CFO in the future.
The District will thoroughly examine all grant disclosures and requirements, follow guidance provided, and maintain records related to all reporting. Treasurer has communicated that all district expenditure data reporting be completed by Treasurer/CFO in the future.
View Audit 358259
Finding 564117 (2024-004)
Significant Deficiency 2024
Young Men's Christian Association of the Greater Houston Area
TX
Allowable Costs / Cost Principles HUD Housing Programs Reporting
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, ...
Finding #2024-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04. Condition and context: During our testing of the accuracy and timeliness of financial and programmatic programming for the major programs selected for testing, we identified the following exception: Documentation of the submission and review of the one semi-annual narrative and one semi-annual data reports tested for the Refugee and Entrant Assistance Discretionary Grants was not evidenced on the copy of the reported provided. Recommendation: Provide additional training and emphasize adherence to established policies and procedures to ensure maintenance of documentation of submission of reports and timely submission of reports. Management’s response: Management agrees with the finding. While these reports were submitted as required, proof of submission and review were not available. We will reinforce the importance of documentation and retention thereof with staff assigned to all grant-funded programs. We will also improve our documentation tracking system to ensure this information is available in our internal records and will incorporate into our internal control system procedures to address staff turnover and personnel changes. Responsible officer: Jennifer Garcia, Chief Financial Officer. Estimated completion date: June 2025.
View Audit 358211
Finding 564010 (2024-001)
Material Weakness 2024
Universal Family Connection, Inc.
IL
Reporting
Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.667 Social Service Block Grant Program 21.027 Coronavirus State and Local Fiscal Recovery Funds Program Federal Agency U.S. Department of Health and Human Services Passthrough Agency Illinois D...
Finding 2024-001 Noncompliance with Federal and State Reporting Requirements Assistance Listing Numbers 93.667 Social Service Block Grant Program 21.027 Coronavirus State and Local Fiscal Recovery Funds Program Federal Agency U.S. Department of Health and Human Services Passthrough Agency Illinois Department of Human Services Award Number/Year 2024 Condition UFC did not submit its audited financial statements and SEFA to the Federal Audit Clearinghouse website within nine (9) months of June 30, 2024. UFC also didn’t submit its audited financial statements, SEFA, CFR, CYEFR and other required information to the GATA portal within nine (9) months after June 30, 2024. Views of Responsible Officials and Planned Corrective Actions Management concurs with the auditor’s finding and will 1) hire personnel within the accounting and finance department so that all defined tasks can be performed in a more timely manner and 2) evaluate current processes to determine how to make them more efficient so that the current personnel within the accounting and finance department are able to complete their tasks in a more timely manner. Persons Responsible: Marlin Bryant, CFO Date of Implementation: May 2025
View Audit 358172
Finding 564009 (2024-004)
Significant Deficiency 2024
Housing Authority of the City of Dodge City
KS
HUD Housing Programs Reporting
Significant Audit Adjustments Corrective action planned: The Director is looking into changing our fee accountant, as we do not have the capacity to do their job. Contact person: Darren Basgall, Executive Director. Anticipated completion date: 9-30-2025
Significant Audit Adjustments Corrective action planned: The Director is looking into changing our fee accountant, as we do not have the capacity to do their job. Contact person: Darren Basgall, Executive Director. Anticipated completion date: 9-30-2025
View Audit 358169
Finding 563968 (2024-001)
Material Weakness 2024
Commonbond Communities
MN
Internal Control / Segregation of Duties Material Weakness Reporting
Corrective action – Management has designed and implemented an improved month end procedure and related review process, it will continue documenting its training program and developing team members, and more fully utilizing the accounting modules in its Enterprise Resource Planning system to add mor...
Corrective action – Management has designed and implemented an improved month end procedure and related review process, it will continue documenting its training program and developing team members, and more fully utilizing the accounting modules in its Enterprise Resource Planning system to add more system-based controls. Name of contact person – Jennifer Anderson, Interim Chief Financial Officer Proposed completion date – Management has begun the corrective action and is expected to have additional processes in place and training done by December 31, 2025.
View Audit 358143
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