Corrective Action Plans

Finding 570473 (2024-001)

Material Weakness 2024

CO

Reporting § 200.502

Condition: The fiscal year 2024 schedule of expenditures of federal awards (SEFA) that was initially provided to the auditors was incorrect because it included expenditures related to fiscal years 2023 and 2025. Planned Corrective Action: The City of Fort Collins has determined that two separate and...

Condition: The fiscal year 2024 schedule of expenditures of federal awards (SEFA) that was initially provided to the auditors was incorrect because it included expenditures related to fiscal years 2023 and 2025. Planned Corrective Action: The City of Fort Collins has determined that two separate and identifiable root causes led to the inclusion of expenditures from fiscal years 2023 and 2025 in the initial fiscal year 2024 SEFA. 1. Improper Accrual of Prepayments: A small number of transactions involving partial prepayments were not properly accrued in accordance with accounting standards. To address this issue, the City will implement a formal review process whereby all reimbursement requests are reviewed by the Grant Accountant prior to submission. This review will include a targeted examination of expenditure listings to identify and ensure appropriate treatment of any transactions requiring accrual as prepayments. 2. Inconsistencies Between Reimbursement Packets and the General Ledger: For the Highway Planning and Construction Cluster, the SEFA preparation process previously relied on reimbursement request packets compiled by departmental staff. In some cases, these packets did not accurately reflect the timing of expenditures recorded in the general ledger. To enhance accuracy, the City will implement a reconciliation procedure requiring the Grant Accountant to cross-reference reimbursement packet data with the general ledger during SEFA preparation. This step will help ensure that all expenditures are properly reported in the appropriate fiscal year. The City is confident that these corrective actions will strengthen internal controls over SEFA preparation and prevent recurrence of similar issues in future reporting periods. Contact person responsible for corrective action: Trevor Nash, Accounting Manager Anticipated Completion Date: 12/31/2025

View Audit 361426

Finding 570471 (2024-001)

Material Weakness 2024

Institute for Applied Ecology

OR

Reporting Material Weakness

The Institute provided a corrected report for the purposes of the Audit and will identify and implement enhanced procedures and controls to correctly produce and review the SEFA for future submissions. Anticipated Completion Date: June 2025

View Audit 361424

Finding 570470 (2024-003)

Material Weakness 2024

International Registration Plan, Inc.

VA

Questioned Costs Reporting Allowable Costs / Cost Principles § 200.309 § 200.403

Finding Reference Number: 2024-003 – Period of Performance Federal Program: AL 20.237 High Priority Grant — FMCSA Cluster Name of Contact Person: Tim Adams, CEO Views of Responsible Officials: IRP acknowledges the finding and concurs with the recommendation. Planned Corrective Action: Grant managem...

Finding Reference Number: 2024-003 – Period of Performance Federal Program: AL 20.237 High Priority Grant — FMCSA Cluster Name of Contact Person: Tim Adams, CEO Views of Responsible Officials: IRP acknowledges the finding and concurs with the recommendation. Planned Corrective Action: Grant management procedures have been revised to verify that services are received and costs incurred within the authorized period of performance in accordance with 2 CFR § 200.403 before the costs are charged to a federal award. Staff involved in grant management will receive targeted training on 2 CFR requirements related to period-of-performance compliance and allowable cost timing. Anticipated Completion Date: September 30, 2025

View Audit 361417 Questioned Costs: $1

Finding 570469 (2024-002)

Significant Deficiency 2024

City of Tahlequah

OK

Reporting

We will be implementing internal controls recommended by auditor including, but not limited to, tracking all grants on a spreadsheet including reporting schedules if any, providing compliance training regularly to any staff who deal with grants, and maintaining a file of all grant paperwork includin...

We will be implementing internal controls recommended by auditor including, but not limited to, tracking all grants on a spreadsheet including reporting schedules if any, providing compliance training regularly to any staff who deal with grants, and maintaining a file of all grant paperwork including submission reporting and payments.

View Audit 361415

Finding 570440 (2024-001)

Significant Deficiency 2024

Gulf Coast Heron Housing, INC

FL

HUD Housing Programs Reporting Significant Deficiency

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine mo...

Finding: Under the Uniform Guidance, Section 200.512 Report Submission, the audit must be completed, and the data collection form and single audit package must be submitted to the Federal Audit Clearinghouse (FAC) with the earlier of 30 calendar days after receipt of the auditor's report, or nine months after year end of the audit period. This deadline would have been March 31, 2025, for the Organization's Single Audit reporting for the year ended June 30, 2024. Corrective Action Taken or Planned: Management has reviewed the recommendations and will develop a schedule with auto reminders to ensure that these reporting requirements are completed on a timely basis. The corrective action will be implemented no later than June 30, 2025. The primary designated official is the Chief Financial Officer.

View Audit 361410

Finding 570093 (2024-017)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Reporting § 200.302 § 200.510

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial rep...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial reporting. The Group will prepare and maintain an accurate SEFA in accordance with 2 CFR 200.510 to ensure proper documentation and compliance with federal reporting requirements. Group staff are trained on the requirements related to federal award reconciliations and SEFA preparation which mitigates the risk of noncompliance in the future.

View Audit 361368

Finding 570081 (2024-014)

Material Weakness 2024

West Central Mental Health Center, Inc.

CO

Reporting § 200.302 § 200.510

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial rep...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement internal control procedures to reconcile federal awards with the expenditures and revenue received to ensure completeness and accuracy in financial reporting. The Group will prepare and maintain an accurate Schedule of Expenditures of Federal Awards (SEFA) in accordance with 2 CFR Part 200.510 to ensure proper documentation and compliance with federal reporting requirements. Group staff are trained on the requirements related to federal award reconciliations and SEFA preparation which mitigates the risk of noncompliance in the future.

View Audit 361368

Finding 570077 (2024-028)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that documentation of all required reports are submitted in a timely manner in accordance with grant terms and conditions,...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls to ensure that documentation of all required reports are submitted in a timely manner in accordance with grant terms and conditions, including evidential support of timing of submission of required reports such as submission confirmations or logs. These internal controls ensure oversight of reporting requirements that are outsourced to vendors.

View Audit 361368

Finding 570062 (2024-022)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.302 § 200.329

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to design and implement internal controls related to federal program grant management, including assignment of responsibility for grant oversight to sp...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to design and implement internal controls related to federal program grant management, including assignment of responsibility for grant oversight to specific individuals or departments.

View Audit 361368

Finding 570058 (2024-020)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Allowable Costs / Cost Principles Cash Management Eligibility § 200.334

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to strengthen its document retention policies and processes and implement internal controls to ensure that all required grant reports are consistently ...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will work with management to strengthen its document retention policies and processes and implement internal controls to ensure that all required grant reports are consistently reviewed, approved, submitted, retained and retrievable for the required retention period. This includes quarterly reports, expense reimbursement packets submitted to the grantors, project expenditure reports, or other grant-related records necessary to demonstrate compliance with federal reporting and record retention standards under the federal programs.

View Audit 361368

Finding 570054 (2024-018)

Significant Deficiency 2024

West Central Mental Health Center, Inc.

CO

Allowable Costs / Cost Principles Reporting § 200.302

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement internal control procedures to establish separate accounts, classification, use of cost centers and project codes to clearly distinguish expenditures by funding s...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement internal control procedures to establish separate accounts, classification, use of cost centers and project codes to clearly distinguish expenditures by funding source, especially federal and state funds, as well as revenues received.

View Audit 361368

Finding 570053 (2024-016)

Material Weakness 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.430

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement a system of internal controls which includes a review process to ensure accurate use of approved fringe benefit rates in all federal reporting. The Gro...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will design and implement a system of internal controls which includes a review process to ensure accurate use of approved fringe benefit rates in all federal reporting. The Group will reconcile budgeted and actual fringe benefit costs regularly to ensure continued compliance.

View Audit 361368 Questioned Costs: $1

Finding 570052 (2024-015)

Material Weakness 2024

West Central Mental Health Center, Inc.

CO

Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring § 200.430

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate accounting of payroll costs incurred under the federal programs, including re...

Solvista Health management agrees with the auditor’s finding. In conjunction with the shared services agreement, the Group will implement a system of internal controls that are designed and operating to provide an accurate accounting of payroll costs incurred under the federal programs, including review and monitoring of processes and procedures. Documentation ensuring accurate payroll costs allocated to federal programs, along with support of review and approval of such charges, will be retained in accordance with federal regulations.

View Audit 361368 Questioned Costs: $1

Finding 569979 (2024-005)

Material Weakness 2024

Dillard University

LA

Student Financial Aid Subrecipient Monitoring Reporting § 200.512

The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning wi...

The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.

View Audit 361246

Finding 569978 (2024-004)

Material Weakness 2024

Dillard University

LA

Student Financial Aid Reporting Matching / Level of Effort / Earmarking

The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financi...

The University concurs with this finding. Due to turnover in critical roles, the FY24 FISAP contained inaccuracies. The University has appointed an interim Controller to oversee the correction of reporting processes. The new process will require that all FISAP data be supported by reconciled financial records and reviewed collaboratively by Financial Aid and Accounting staff. Process updates and internal review checklists will be developed in time for the FY25 submission, with training and testing of the new approach by June 30, 2026.

View Audit 361246

Finding 569976 (2024-002)

Material Weakness 2024

Dillard University

LA

Student Financial Aid Matching / Level of Effort / Earmarking Subrecipient Monitoring

The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Off...

The University acknowledges the enrollment status reporting errors noted in the audit. This was due to a lack of coordination between departments responsible for enrollment status updates and NSLDS reporting. Under the direction of the interim Controller, the University will work with Registrar, Office of Records and Registrations to implement a monthly reconciliation process and establish clear ownership of status reporting responsibilities. A tracking log will be introduced to monitor timely and accurate submissions. Completion of corrective actions is expected by March 31, 2026.

View Audit 361246

Finding 569935 (2024-005)

Material Weakness 2024

International Fresh Produce Association

DC

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to ...

The organization team has taken the action of setting up calendar reminders when all grant reports are due, and the information required to complete that report. Calendar notifications have also been made in the two weeks prior to the due date of all reporting requirements to serve as a reminder to staff to compile the necessary information to submit reports in a timely manner.

View Audit 361183

Finding 569933 (2024-002)

Material Weakness 2024

International Fresh Produce Association

DC

Allowable Costs / Cost Principles Reporting Cash Management

Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the sa...

Management has implemented a review process over the hours submitted by staff for specific grant work on 05/01/2025. The Chief Science Officer (CSO) will review and sign off on the hours submitted which form the basis of the salaries and benefit reimbursement(s). The Finance Director computes the salaries and benefits allowance along with the indirect costs per the award budget and the hours submitted. The Chief Finance Officer will review the salary, benefit and indirect computations prior to submitting a reimbursement request.

View Audit 361183

Finding 569931 (2024-001)

None 2024

Skokie School District 73.5

IL

Reporting

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 361175

Finding 569928 (2024-001)

None 2024

Chinatown Manpower Project, INC

NY

Reporting

CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Im...

CMP will take the following actions to ensure timely submission in future years: • Submit the 2024 DCF within five ( 5) business days of receiving the final audit report. 30 • Coordinate earlier with the external audit firm to establish mutually agreed-upon deadlines for key audit deliverables. • Implement an internal calendar to track critical reporting dates and milestones, beginning with the FY2025 audit cycle. • Assign a dedicated staff member to monitor audit progress and communicate regularly with the audit team to avoid last-minute delays.

View Audit 361170

Finding 569908 (2024-001)

Material Weakness 2024

Spanish Speaking Unity Council of Alameda County, Inc.

CA

Reporting Internal Control / Segregation of Duties

Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processe...

Finding Number: 2024-001 Management concurs with the finding. During FY2024, The Unity Council experienced significant transitions in its Finance/Accounting Department, including the sudden departure of the Controller and CFO. These changes resulted in delays to reconciliation and reporting processes. At the beginning of FY2025, an Interim Chief Operating Officer was retained, who assisted with the FY2024 audit preparation, and key account reconciliations are resuming on a monthly or quarterly basis. Human Resource consultants were retained to assess the department structure and provide a framework to attract and retain highly skilled finance staff. An Executive Recruitment firm was retained to assist with recruitment of the CFO and Controller roles, expected to be filled by Fall 2025. A detailed monthly close checklist and supervisory review process are being developed and will be implemented with new leadership. In FY2026, the organization expects to have completed monthly financial statements internally, with adequate internal controls and account reconciliation review procedures in place. The corrective actions are being led by the Interim CFO and will continue with the incoming permanent CFO and Controller.

View Audit 361160

Finding 569897 (2024-005)

Material Weakness 2024

Kings Mountain Housing Authority

NC

Cash Management HUD Housing Programs Procurement, Suspension & Debarment

Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This in...

Name of Contact Person: Veronica Williams, Interim Executive DirectorCorrective Action:KHMA’s Board has approved new written policies and procedures and are in place now.Appropriate staff have begun taking proper safeguards for Capital Fund Program management to ensure proper accountability. This includes the oversight of processing payments of CFP expenditures, which includes the following procedures for: 1) payment of invoices; 2) requisition of funds; 3) monitoring; and 4) reporting of CFP funds.payment of InvoicesAll CFP invoices will be reviewed and clearly marked as approved and documented to show that the source of funds for payment are CFP grant funds by the Executive Director prior to payment. The Executive Director will specify the general ledger code, including the BLI account to be used for payment processing on the invoice before providing the invoice to the accounts payable clerk.Under no circumstances will a payment be made if KMHA has not drawdown and received the respective CFP funds.With the exception of funds associated with BLI 1406 “Operations”, PHAs have three (3) business days to issue and mail the check once the CFP funds are received.The Executive Director/accounts payable clerk will specify the BLI account and CFP grant year on the check voucher prior to sending the check voucher to the fee accountant for financial statement processing.Requisition of FundsFor each drawdown, the Executive Director will print the associated eLOCCS Voucher Payment form from the eLOCCS system.The Executive Director will document the check number(s) and vendor(s) associated with each CFP draw (i.e., the eLOCCS Voucher Payment form). In addition, each individual draw shall be numbered for reference purposes.A copy of each draw shall be submitted to the fee accountant to ensure proper reporting of the grant drawdown.With the exception of funds associated with BLI 1406 “Operations”, in no case shall a draw be made without the proper approved invoices.MonitoringThe fee accountant's monthly financial statements will include a CFP report for each grant which will be reviewed by the Executive Director for proper coding and accuracy.Folder has been created to track all required information in the management of a CFP grant to include correspondence to and from HUD, expenses, grant reimbursements, budgets, closeout documentation and EPIC management.Proposed Completion Date: Immediately

View Audit 361147

Finding 569872 (2024-002)

Significant Deficiency 2024

Marion County

SC

Reporting Internal Control / Segregation of Duties

Council and Administration will continue to use supervisory reviews such as monitoring financial statements and budget reports, and segregate duties where cost beneficial to do so.

View Audit 361144

Finding 569860 (2024-001)

Significant Deficiency 2024

Disability Rights Vermont, INC

VT

Allowable Costs / Cost Principles Reporting

Management disagrees with this finding because the executive director does monitor actual employee time to grants during the normal course of employee and time sheet reviews. However, she will set up a recurring meeting with the Finance Director and each staff member going forward to review the actu...

Management disagrees with this finding because the executive director does monitor actual employee time to grants during the normal course of employee and time sheet reviews. However, she will set up a recurring meeting with the Finance Director and each staff member going forward to review the actual grant allocations. She will also try to note on time sheets that the percentage of time spent on each grant has been reviewed and approved or addressed with staff.

View Audit 361127

Finding 569834 (2024-001)

Significant Deficiency 2024

California Institute of Environmental Studies

CA

Reporting Significant Deficiency

1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide yea...

1. Federal grant agreements will be reviewed at inception and during year-end close to assess the presence of noncash assistance. 2. Coordination between program and finance staff will be enhanced to improve federal award documentation and reporting. 3. A SEFA checklist has been adopted to guide year-end reporting and audit requirement determination. 4. Training will be provided to accounting and grants management staff on Uniform Guidance requirements, especially 2 CFR 200.502 and 200.510.

View Audit 361104

Corrective Action Plans

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