Corrective Action Plans

Finding 1153873 (2024-005)

Material Weakness 2024

IL

HUD Housing Programs Special Tests & Provisions Reporting § 200.303

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that no...

Finding 2024-005 N. Special Tests and Provisions: N1. Wage Rate Requirements – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: CHA Management concurs with the finding. A review of the process was completed, and the procedure will be updated to include language that notes until all documents are received, the contract file should be notated and remain open. The checklist will be updated as well. A review of the pending invoice payments will be completed by Internal Audit of the User Groups to ensure timely close out of projects can be completed. Contact Person: Shelia Johnson, Deputy Chief Procurement Anticipated Completion Date: End of 4th Qtr. 2025

View Audit 366932

Finding 1153869 (2024-001)

Material Weakness 2024

Chicago Housing Authority

IL

HUD Housing Programs Eligibility Special Tests & Provisions § 200.303

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since Janu...

Finding 2024-001 E. Eligibility, L. Reporting (Form HUD-50058 MTW), and N. Special Tests and Provisions – N1. Waiting List, N2. Reasonable Rent, N3. Utility Allowance Schedule, N6. Housing Assistance Payment – Assistance Listing No. 14.881 Corrective Action Plan: Response/Planned Actions: Since January 2025, CHA’s Property and Asset Management Division has been engaged in an extensive reorganization to expand resources that will improve compliance and increase controls around program compliance. With this restructuring, precise policies, procedures, and internal controls are being implemented as outlined below. Timeline: February 2025 • Added additional Property Operations Managers to allow for more oversight of day-to-day site activity April 2025 • Creation of a new Compliance team, who will function as a hub on both regulatory and contract compliance for Public Housing and RAD programs. Part of this team was created to focus specifically on program eligibility—either directly or through oversight of third-party management firms—and is staffed accordingly: o Director of Compliance o Senior Manager of Compliance o Compliance Specialist June 2025 • Worked to finalize solicitation for third party firm to perform monthly tenant file reviews, provide comprehensive reporting on general findings, patterns, training needs, and gross compliance concerns. CHA staff will implement trainings and contract enforcement as necessary to ensure compliance standards are raised, and controls are being adhered to. These monthly tenant file reviews are expected to continue in addition to the routine file audits conducted by Property Operations Managers. October 2025 • Updated manuals for Property Operations will be completed, distributed, and trained on to ensure site operations meet compliance standards and controls are being adhered to. Initiated and ongoing actions • Frequent business meetings with third party firms to discuss performance and expectations • Trainings required as necessary • Contract enforcement, up to and including contract termination, when chronic disregard for or misapplication of policies and/or procedures are noted Contact Person: Leonard Langston, Jr, Interim Chief Property Officer Anticipated Completion Date: Q4 2025 Response/Planned Actions: The CHA will review quality control procedures currently in place by Housing Choice Voucher (HCV) program administration to ensure processes are sound and efficient and proper prevent controls are in place. All quality control processes in place must effectively ensure accuracy and timeliness of completed recertifications, including submission of Form HUD-50058s to the U.S. Department of Housing and Urban Development’s (HUD’s) PIH Information Center (PIC) system. CHA will also develop internal detect control reports to monitor the timelines for recertification scheduling and tracking. CHA conducts monthly follow-up to ensure corrections are made to records identified as “fails” during the monthly quality control review. All “fails” items are tracked and monitored until resolution for final determination has been achieved. Contact Person: Cheryl Burns, Chief HCV Officer Anticipated Completion Date: End of 3rd Qtr. 2025

View Audit 366932

Finding 1153836 (2024-001)

Material Weakness 2024

Casa De Amparo

CA

Questioned Costs Reporting Internal Control / Segregation of Duties

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent f...

The Organization concurs with the finding and has taken corrective action. Management has implemented additional oversight and revised procedures to ensure that all federal expenditures are properly reviewed and classified. A reconciliation process will be included in the year-end close to prevent future misstatements and ensure compliance with federal reporting requirement.

View Audit 366927 Questioned Costs: $1

Finding 1153807 (2024-002)

Material Weakness 2024

Peace Villa Inc.

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official R...

Corrective Action Plan (CAP) f) Actions Planned in Response to the Finding: The Organization does not plan to take any action but is aware of the condition. Based on the cost of correcting this deficiency, the Organization has decided to accept the risk associated with this deficiency. g) Official Responsible for Ensuring Corrective Action: Brenda Schmitz, Property Manager, will review the financial statements and related footnotes and approve them. h) Planned Completion Date for the Corrective Action: The corrective action plan for this finding will be completed by December 31, 2025. i) Explanation of Disagreement: There is no disagreement with the audit finding. j) Plan to Monitor Completion of Corrective Action: The Board will be monitoring this corrective action plan.

View Audit 366903

Finding 1153799 (2024-002)

Material Weakness 2024

Maxton Housing Authority

NC

HUD Housing Programs Questioned Costs Eligibility

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. ...

Maxton Housing Authority Corrective Action Plan for the year ended December 31, 2024 Section II - Financial Statement Findings Finding 2024-001 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: We will monitor budgeted expenditures and make budget amendments as necessary. Proposed Completion Date: Immediately Section III - Federal Award Findings and Questioned Costs Finding 2024-002 Name of Contact Person: Teresa Bethea, Executive Director Corrective Action: Management will review the recertification process and plan to monitor recertifications. Proposed Completion Date: Immediately

View Audit 366895

Finding 1153794 (2024-001)

Material Weakness 2024

Dade County Federal Credit Union

FL

Questioned Costs Material Weakness Period of Performance

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control ...

Management agrees with the finding and will establish the internal control recommendations outlined in the Schedule of Findings and Questioned Costs. Additionally, the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025. Internal control procedures will be developed and implemented in December 2025 and the Credit Union has corrected and resubmitted the PPR and UOA reports which were accepted by the CDFI in August 2025.

View Audit 366889

Finding 1153789 (2024-005)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through ...

CONTROLS OVER REPORTING – C&TC ANNUAL REPORT Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Brown-Nicollet Community Health Services Pass-Through Number: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the County have a secondary person review these reports before they are submitted to DHS. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153786 (2024-004)

Material Weakness 2024

Brown County

MN

Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency:...

RANDOM MOMENT STUDY EMPLOYEES LISTING Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM and 2405MN5MAP, 2024 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2405MN5ADM and 2405MN5MAP Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the County review the RMS listings and employees within the department and account codes to ensure the proper employees are included on the listing and general ledger accounts. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has implemented procedures and policies to have a person ensure account coding is made to the correct accounts. Name of the contact person responsible for corrective action plan: Anne Broskoff, Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 366876

Finding 1153775 (2024-002)

Material Weakness 2024

Housing Authority of the County of Butte

CA

Reporting Internal Control / Segregation of Duties § 200.512

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure tha...

Recommendations: We recommend that the Authority strengthen its internal controls and improve oversight of the audit process to ensure timely completion and submission of future reports. Additionally, the recipient should work closely with the audit firm to establish clearer timelines and ensure that any delays are addressed promptly Authority Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change to ensure timeliness of completing the necessary processes with the annual audit.

View Audit 366871

Finding 1153766 (2024-002)

Material Weakness 2024

Township of Bloomfield

NJ

Questioned Costs Reporting Internal Control / Segregation of Duties

1. Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. (Finding 2024‐002) 2. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports...

1. Description: The Township’s IDISC04PR29 Cash on Hand quarterly reports did not agree to the reconciled cash balance in the Community Development Trust bank account. (Finding 2024‐002) 2. Analysis: Policies and procedures be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. 3. Corrective Action: Policies and procedures will be implemented to ensure the CDBG IDISC04PR29 cash on hand quarterly reports are prepared correctly and in agreement with the reconciled cash balances on hand. 4. Implementation Date: Ongoing

View Audit 366862

Finding 1153761 (2024-002)

Material Weakness 2024

Stevens County

MN

Questioned Costs Reporting Significant Deficiency

Finding 2024-002: Significant Deficiency – Reporting Repeat of Prior Year Finding 2023-002 Condition: The annual report understated current period expenditures and total cumulative expenditures. Corrective Action: The differences in the reporting are a cumulative effect from incorrect reporting from...

Finding 2024-002: Significant Deficiency – Reporting Repeat of Prior Year Finding 2023-002 Condition: The annual report understated current period expenditures and total cumulative expenditures. Corrective Action: The differences in the reporting are a cumulative effect from incorrect reporting from March 2023. The Administrator was unable to make changes to the 2023 report, so that affected the 2024 report. The Administrator will have Auditor-Treasurer review the final report before submitting. Person Responsible For Corrective Action: Rebecca Young, Administrator Anticipated Completion Date: April 30, 2025

View Audit 366857

Finding 1153756 (2024-009)

Material Weakness 2024

City of Bangor

ME

Reporting

Management’s Response/Corrective Action Plan: There were conflicting due dates in the grant awards. Page 5 of 48 indicated Invoices *should* be submitted the 15th day of the following month of service, *all invoices*, including final MUST be submitted NLT 45 days after the last day of the month for ...

Management’s Response/Corrective Action Plan: There were conflicting due dates in the grant awards. Page 5 of 48 indicated Invoices *should* be submitted the 15th day of the following month of service, *all invoices*, including final MUST be submitted NLT 45 days after the last day of the month for which the service being billed for was performed. On page 12 of 48 the table indicated invoices were due 15 days after each month. It wasn't until Feb 2024 when we received clarification of due dates for invoices which were to use the table on page 12. Justification for late submission for July & Aug 2023 invoices was because we did not receive the *encumbered contract* until 9/13/23. We are unable to submit invoices until we receive the encumbered contract. The Grant Accounting Specialist has created a tracking system for financial reporting which is currently in place.

View Audit 366845

Finding 1153717 (2024-005)

Material Weakness 2024

City of Bangor

ME

Subrecipient Monitoring Reporting

Management’s Response/Corrective Action Plan: The Administrative conditions related to this issue include a delay in entitlement award which caused the City to not complete any IDIS Drawdowns until December 2024. However, during that time, program income was received, and the CDO understands that th...

Management’s Response/Corrective Action Plan: The Administrative conditions related to this issue include a delay in entitlement award which caused the City to not complete any IDIS Drawdowns until December 2024. However, during that time, program income was received, and the CDO understands that the report should have been filed to reflect COH at the deadline. The Community Development Officer consulted with staff from the Auditing firm in July 2023 to inquire about the relevance of FFATA and was told that these reports were not required because the City did not award CDBG funds to Subrecipients. However, several key awards made prior to 2022 were made pursuant to an executed Subrecipient Agreement and would be subject to this requirement. The CDO received clarification on this issue in the Fall of 2024 from HUD during a regional training of all CDBG entitlement communities. It is further understood that all CDBG funds, excluding that provided to income eligible beneficiaries is a Subrecipient for the purpose of FFATA. Pursuant to these findings, the Community Development Officer began revising the CDBG Policies and Procedures to implement these reporting obligations, including: 1. Monthly reports submitted on the FFATA website for any award made to an entity not expressly deemed an eligible beneficiary. This includes nonprofit and for-profit entities completing an approved activity which provides a benefit to low- and moderate-income residents of Bangor. This does not include payments made to or on behalf of LMI individuals in the Homeowner Rehab or Down Payment Assistance programs, but may include all other grants or loans made over $30,000. This will be accomplished by additional training on the use of the online portal and the integration of City software into the project award and reporting process. 2. The CDO continues to review the Cash On Hand reporting process to implement changes which will prevent further delays in reporting. The CDO recently implemented a quarterly desk audit of all CDBG Financials and continues to improve Department efficiency in this area. In addition, staff will be cross-trained to complete this procedure to ensure that personnel changes do not impact the report filing. This will be accomplished by requiring that the Cash on Hand report be entered monthly and updated until the report is submitted at the end of the Quarter.

View Audit 366845

Finding 1153701 (2024-003)

Material Weakness 2024

Thumb Electric Cooperative

MI

Reporting Questioned Costs Material Weakness

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for...

Department of the Treasury, Passed Through the State of Michigan Federal Financial Assistance Listing 21.029, CV0019120, 2024 COVID-19 - Coronavirus Capital Projects Fund Reporting Material Weakness in Internal Control over Compliance Finding Summary: The Cooperative has no formal review process for the quarterly reports, which could result in a material misstatement of the Cooperative's schedule of expenditures .of federal awards. Responsible Individuals: Director of Administrative Services, General Manager Corrective Action Plan: The Cooperative will implement a formal review process for the quarterly reports, ensuring there is adequate segregation of duties and proper oversight. Anticipated Completion Date: December 31, 2025

View Audit 366838

Finding 1153677 (2024-003)

Material Weakness 2024

Pittsburgh Innovation District D/b/a Innovatepgh Partnership

PA

Questioned Costs Subrecipient Monitoring Reporting

Finding 2024-003: Reporting U.S. Department of Commerce, Economic Development Cluster- Assistance Listing Number 11.307 Questioned Costs: Unknown Condition: The Organization did not comply with reporting requirements established under the Federal Funding Accountability and Transparency Act (FFATA) -...

Finding 2024-003: Reporting U.S. Department of Commerce, Economic Development Cluster- Assistance Listing Number 11.307 Questioned Costs: Unknown Condition: The Organization did not comply with reporting requirements established under the Federal Funding Accountability and Transparency Act (FFATA) - one subaward was not identified and reported. Action: InnovatePGH will review all new and existing contracts over $30,000, subject to federal funding sources, to ensure the contracts are properly entered into the FFATA system.

View Audit 366831

Finding 1153674 (2024-003)

Material Weakness 2024

West River Electric Association, Inc.

SD

Questioned Costs Material Weakness Reporting § 200.303

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of three quarterly performance reports tested, the Association improp...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: In two of three quarterly performance reports tested, the Association improperly overstated expenditures incurred to date. Corrective Action Plan: Matt Schmahl will run the Work Order Analysis report in our IVUE software to give him the information to fill out the progress report. The analysis report will list in detail the transactions that have been posted to the work order as of the day the report was run. This report will be attached to the progress report and filed for documentation. Responsible Individuals: Matt Schmahl, Business Development Manager and Mike Letcher, Operations Manager. Anticipated Completion Date: The anticipated date of completion August 2025, as we have notified our employees of this change.

View Audit 366827

Finding 1153672 (2024-001)

Material Weakness 2024

West River Electric Association, Inc.

SD

Reporting Material Weakness

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide...

Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of South Dakota Office of Emergency Management Assistance Listing Number: 97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Association does not have an internal control system designed to provide for a complete and accurate schedule of federal expenditures of federal awards being audited. As auditors, we were requested to assist with the preparation of the schedule and accompanying notes to the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of federal expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Robert Raker, CEO and Dawn Hilgenkamp, CFO Anticipated Completion Date: Ongoing

View Audit 366827

Finding 1153670 (2024-005)

Material Weakness 2024

The Immigrant and Community Refugee Organization

OR

Reporting Significant Deficiency

We will establish policies and procedures to ensure all reports are reviewed and approved by management. We are introducing Program Management Standards on October 1, 2025. After implementation, we will work on the technology for how to document reviews.

View Audit 366825

Finding 1153657 (2024-001)

Material Weakness 2024

Snoqualmie Valley School District No. 410

WA

Questioned Costs School Nutrition Programs Procurement, Suspension & Debarment

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absen...

The District will train food service administrative staff regarding adequate internal controls involving monthly downloads of the Department of Social and Health Services DSHS direct certifications, including training at least 2 administrative staff members in order to ensure compliance in the absence of the primary staff member performing the necessary internal control. Should Supply Chain Assistance funds become available in the future, the District will retrain food service administrative staff regarding the tracking of qualifying food products to reconcile to the funds received, and complete that tracking prior to the end of the qualifying fiscal year.

View Audit 366821 Questioned Costs: $1

Finding 1153653 (2024-003)

Material Weakness 2024

Corvallis Caring Place Project No. 126-22128

OR

Questioned Costs HUD Housing Programs Reporting

Unauthorized Change in Management Agent and Unauthorized Distribution We agree with this finding. During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. Subsequent to year end, the Organization has changed to a new property...

Unauthorized Change in Management Agent and Unauthorized Distribution We agree with this finding. During 2023, the Organization hired and transitioned the operational management to a management agent which is not approved by HUD. Subsequent to year end, the Organization has changed to a new property management company during 2025 which is approved by HUD.

View Audit 366819 Questioned Costs: $1

Finding 1153652 (2024-002)

Material Weakness 2024

Corvallis Caring Place Project No. 126-22128

OR

Reporting HUD Housing Programs

Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) We agree with this finding. The annual financial statement audit for the year ending December 31, 2023 was not completed and submitted to the Federal Audit Clearinghouse by the sta...

Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) We agree with this finding. The annual financial statement audit for the year ending December 31, 2023 was not completed and submitted to the Federal Audit Clearinghouse by the statutory due date of September 30, 2024 and the HUD REAC AFS was not submitted by September 30, 2024 as required. The prior property manager for 2024 was terminated effective March 31, 2025 and has been replaced by a new property management company. The new property management agent is familiar with HUD and federal reporting requirements and will submit future reports in a timely manner.

View Audit 366819

Finding 1153545 (2024-001)

Material Weakness 2024

Newark Community Street Team, Inc.

NJ

Reporting

CORRECTIVE ACTION PLAN For the Year Ended December 31, 2024 Finding 2024-001: The reporting package and Data Collection Form (DCF) for the 2023 Single Audit were not submitted to the Federal Audit Clearinghouse by the required deadline (2 CFR §200.512(a)); repeat of a prior-year finding. Auditors’ R...

CORRECTIVE ACTION PLAN For the Year Ended December 31, 2024 Finding 2024-001: The reporting package and Data Collection Form (DCF) for the 2023 Single Audit were not submitted to the Federal Audit Clearinghouse by the required deadline (2 CFR §200.512(a)); repeat of a prior-year finding. Auditors’ Recommendation: Ensure accounting records and audit schedules are completed timely so the Single Audit can be finalized and the reporting package and DCF submitted by the required deadline. Corrective Action Taken: NCST has transitioned to an outsourced finance model. An advisory firm now manages bookkeeping, reconciliations, SEFA preparation, and Single Audit reporting, while a contracted Accounting Manager oversees accounts payable, coordinates deliverables and provides additional accounting support. A month-end close by the 15th and a Single Audit calendar with an internal DCF/reporting-package deadline of September 15 (statutory no later than September 30) are in place to ensure timely, accurate submission and strengthened internal controls. Responsible Individual: Executive Director, Rey Chavis. Completion Date: Process implemented; FY2024 reporting package and DCF will be submitted no later than September 30, 2025.

View Audit 366811

Finding 1153525 (2024-004)

Material Weakness 2024

Hudson Valley Agri-Business Development Corporation

NY

Reporting Matching / Level of Effort / Earmarking § 200.303

The Organization has implemented a reporting calendar and checklist to track all federal reporting deadlines, including SF-425 submissions. Responsibility for report preparation and submission will be assigned to the Deputy Director, with final review by the Executive Director prior to submission. T...

The Organization has implemented a reporting calendar and checklist to track all federal reporting deadlines, including SF-425 submissions. Responsibility for report preparation and submission will be assigned to the Deputy Director, with final review by the Executive Director prior to submission. These procedures were utilized for the June 30, 2025 reporting cycle.

View Audit 366802

Finding 1153521 (2024-004)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting Internal Control / Segregation of Duties § 200.510

2024-004 Improve Internal Controls Over the Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports ag...

2024-004 Improve Internal Controls Over the Preparation of the Schedule of Expenditures of Federal Awards (SEFA) Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City / DPW will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Management Response and Corrective Action Plan (EPD): Management concurs with the finding. The City / EPD will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Management Response and Corrective Action Plan (Planning): Management concurs with the finding. The City / Planning Department will implement enhanced reconciliation procedures to ensure all SF-425 reports agree to the general ledger and SEFA, with independent review prior to submission. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153516 (2024-007)

Material Weakness 2024

City of Manchester, Nh

NH

Reporting Internal Control / Segregation of Duties § 200.303

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacke...

2024-007 Improve Internal Controls Over Reporting Management Response and Corrective Action Plan: We concur with the finding. The City acknowledges that the preparation and submission of SF- 425 Federal Financial Reports under the Public Safety Partnership and Community Policing Grants program lacked appropriate segregation of duties. To address this, the City and Department will implement written procedures requiring that all Federal financial reports undergo an independent review and documented approval prior to submission. The Financial Analyst will prepare reports, the Grant Coordinator (or designee) will perform and document the review, and the Authorized Official (Business Services Manager) will submit only after review is complete. A review checklist will be adopted, and documentation will be retained in the grant file. Staff training on internal control requirements will be conducted, and full implementation is expected within 90 days. The Independent City Auditor will be responsible for ensuring completion and ongoing compliance. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Corrective Action Plans

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