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Corrective Action Plans

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Finding 555568 (2024-005)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
HUD Housing Programs Eligibility Reporting
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and s...
Finding 2024-005 By April 30, 2025, HCEB will engage ACE Housing Group to complete a file audit for the 10 units of supportive housing for persons with disabilities in Fremont in accordance with HUD Handbook 4350.3, Chapter 7, Section 1, 7-4A. All missing documents will be completed, reviewed, and signed by the households.
View Audit 354066
Finding 555567 (2024-004)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
Finding 2024-004 HCEB will submit annual Management Agent Certifications reflecting the approved Property Management Fee annually once the PRAC budget is approved by HUD. For the current fiscal year, HCEB will submit the Managment Agent Certification to HUD for approval by March 7, 2025.
View Audit 354066 Questioned Costs: $1
Finding 555566 (2024-003)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions Procurement, Suspension & Debarment
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
Finding 2024-003 Going forward, the LSH audit engagement letter will not include other entities.
View Audit 354066 Questioned Costs: $1
Finding 555565 (2024-002)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Questioned Costs Special Tests & Provisions HUD Housing Programs
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve acc...
Finding 2024-002 By March 7, 2025, HCEB will request HCD approval to refund the project operating account from the project debt service reserve account. Once HCD approval is received, the transfer will occur. Going forward, approval requests, payments, and transfers from the debt service reserve account will occur in Q4 of each fiscal year.
View Audit 354066 Questioned Costs: $1
Finding 555564 (2024-001)
Material Weakness 2024
Lincoln Street Housing, Inc.
CA
Matching / Level of Effort / Earmarking HUD Housing Programs Reporting
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software...
Finding 2024-001 By April 1, 2025, HCEB will implement a process whereby monthly gross rent potential is calculated monthly based on contract rents, including manager rent free unit and vacancies, if any. This calculation will be automated and subject to system checks in HCEB’s Yardi Breeze software, utilizing the following workflow: • Portfolio Assistant calculates the monthly gross rent potential within Yardi Breeze based on contract rents. • Portfolio Assistant will alert the General Ledger A/R accountant when the task is completed, and the General Ledger A/R accountant will download the information and will record in the general ledger. • Once the monthly gross rent potential general ledger entry is complete, it will be reviewed by the Controller or their designee.
View Audit 354066
Finding 555554 (2024-003)
Material Weakness 2024
San Bernardino City Unified School District
CA
Allowable Costs / Cost Principles Reporting Subrecipient Monitoring
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
When this matter was brought to the District's attention it was too late to adjust for FY 2023-2024 but the District took steps to ensure all ESSER Funds impacted were fully expended and the indirect charges were ultimately balanced out.
View Audit 354064
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors ...
The Fiscal team lacked sufficient knowledge and understanding to properly execute accurate financial statements. During FY24 there was significant turnover in the Fiscal department, necessitating contractual services from outside fiscal parties. A total of four additional fiscal content contractors were secured to assist the Finance Director. The Finance Director has been replaced by a qualified CPA. There is currently an ongoing rebuilding of the Fiscal Department with the intent of filling positions with qualified permanent staff. Internal controls are to be reviewed, revised as necessary, and followed, by the new team to ensure accurate and timely financial reporting.
View Audit 354056
Finding 555526 (2024-002)
Significant Deficiency 2024
Durham's Partnership for Children
NC
Reporting § 200.328
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Repo...
The Finance Director was unable to balance competing priorities, resulting in delayed submission of SF-425 reports. The Finance Director has been replaced by a CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Reporting has been brought current. Alert emails from HSES are being reviewed by leadership and the HSES website is being monitored for submission deadlines. Priority is given to ensure timely deliverables.
View Audit 354056
Finding 555487 (2024-015)
Significant Deficiency 2024
Grant County
NM
Reporting Significant Deficiency Internal Control / Segregation of Duties
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
Views of Responsible Officials and Planned Corrective Action This is completed and will be completed again in June 2025. Finding resolution timeline: No later than June 2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Grant County
NM
Reporting § 200.512
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As...
Views of Responsible Officials and Planned Corrective Action The County submitted the Single Audit to the Federal Audit Clearinghouse as soon as it was is completed and released by the New Mexico Office of the State Auditor for the fiscal year ending June 30, 2023. Finding resolution timeline: As soon as the fiscal year 2024 audit is released by the New Mexico Office of the State Auditor. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Finding 555420 (2024-002)
Material Weakness 2024
Grant County
NM
Reporting § 200.303 § 200.502 § 200.510
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible fo...
Views of Responsible Officials and Planned Corrective Action The County has established a document and an internal control structure designed for tracking in the future. Finding resolution timeline: This has been resolved for FY 25 as of 03/20/2025. Designation of employee position responsible for meeting this deadline: Andrea Montoya, Deputy County Manager
View Audit 354003
Tulsa Public Schools/independent School District No. I-1
OK
Reporting Procurement, Suspension & Debarment § 200.512
Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings...
Tulsa Public Schools concurs with the finding regarding the late submission of the Single Audit package for the fiscal year ended June 30, 2024. The delay was due to the district's external auditors requesting additional time to complete extended testing and audit procedures prompted by the findings in the Oklahoma State Auditor and Inspector (OSAI) report. While this situation was outside the district’s direct control, the district recognizes the importance of timely federal reporting and is implementing a corrective strategy to mitigate future risks of noncompliance. Going forward, the district will revise its audit readiness timeline to account for possible additional audit procedures or investigative follow-up. The Director of Accounting will coordinate more proactively with external auditors to communicate any potential delays and ensure resource availability for timely completion. The district is committed to submitting its FY2025 Single Audit package on or before the required deadline and ensuring continued transparency in its federal compliance reporting. Tulsa Public Schools is committed to full compliance and confirms that the FY2024 Single Audit package will be submitted to the Federal Audit Clearinghouse no later than April 30, 2025. Owner: Vonnita Edwards, Financial Reporting Manager
View Audit 354002
Finding 555345 (2024-002)
Material Weakness 2024
Newhall School District
CA
Subrecipient Monitoring Material Weakness Reporting
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understan...
Corrective Action Plan and Views of Responsible Officials Views of Responsible Officials The District acknowledges the audit finding regarding insufficient retention of financial records supporting the annual ESSER expenditure reports submitted to the California Department of Education. We understand that maintaining accurate and accessible documentation is essential to federal compliance under Title 2, Code of Federal Regulations (CFR) §200.334. The District takes full responsibility for this oversight and is taking immediate steps to strengthen its internal controls and documentation practices. Corrective Action Plan 1. Reason for the Finding: This issue arose due to high turnover in the position responsible for federal reporting. As a result, institutional knowledge and documentation practices were disrupted, making it difficult to locate supporting financial records for the annual ESSER expenditure report. While the quarterly reports submitted throughout the year were accurate and properly supported, the annual report was not fully aligned with available documentation due to incomplete record retention during the staffing transitions. 2. Actions to be Taken to Correct the Issue: Centralized Document Management System: The District will implement a centralized, secure electronic document management system (e.g., Google Drive, SharePoint, or a financial records database) specifically for tracking and retaining federal program documentation. All financial records supporting ESSER and similar federal grants will be stored here and categorized by funding source, fiscal year, and reporting period. Standard Operating Procedure (SOP): A formal SOP for federal grants management will be created and distributed to all relevant departments. This will include clear guidelines for documentation, record retention timelines, and roles/responsibilities for financial reconciliation and audit readiness. Staff Training: District staff responsible for federal program management and reporting will be trained on the new SOP, federal compliance regulations (including CFR §200.334), and the use of the document management system. Refresher trainings will be conducted annually or as needed. Pre-Submission Review: A dual review process will be instituted where both the Business Services and Federal Programs teams confirm the availability and accuracy of supporting documentation before any reports are submitted to oversight agencies. 3. Timeline for Implementation: All corrective actions will be in place within 90 days. The centralized document storage system and SOPs will be finalized and rolled out within 60 days. Staff training will be completed within the following 30 days. Immediate measures to retain ESSER documentation have already been initiated.
View Audit 353992
Finding 555343 (2024-002)
Material Weakness 2024
California State University
CA
Reporting § 200.303 § 200.502 § 200.510
The University concurs with the recommendation. The University will review and enhance its procedures and internal controls to ensure the SEFA is complete and accurate
The University concurs with the recommendation. The University will review and enhance its procedures and internal controls to ensure the SEFA is complete and accurate
View Audit 353990
Finding 555342 (2024-001)
Material Weakness 2024
California State University
CA
Student Financial Aid Reporting Matching / Level of Effort / Earmarking
The University concurs with the recommendation. The University will further review and refine the policies and procedures to strengthen internal controls and to ensure the timely and accurate reporting to NSLDS.
The University concurs with the recommendation. The University will further review and refine the policies and procedures to strengthen internal controls and to ensure the timely and accurate reporting to NSLDS.
View Audit 353990
Finding 555341 (2024-004)
Significant Deficiency 2024
City of American Canyon
CA
Reporting
Finding 2024-004 – Schedule of Expenditures of Federal Awards (SEFA) – Significant Deficiency The errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected, and a review process is now in place before the audit, with a second check for accuracy. The ...
Finding 2024-004 – Schedule of Expenditures of Federal Awards (SEFA) – Significant Deficiency The errors in the SEFA, including incorrect pass-through grants and outdated grant numbers, have been corrected, and a review process is now in place before the audit, with a second check for accuracy. The Senior Accountant will prepare the SEFA, and the Finance Manager will review it to ensure accuracy. We will communicate with granting agencies to confirm whether grants are federal and use a checklist to ensure proper classifications. Moving forward, federal and state grants will be correctly recorded, grants will be properly classified when recorded in the general ledger, and annual training on SEFA preparation and Uniform Guidance compliance will be provided.
View Audit 353989
Finding 555327 (2024-002)
Significant Deficiency 2024
Serenity House Counseling Services, Inc.
IL
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
Procedures for maintaining accurate accounts receivable records will be reinforced, including periodic review. Beginning June 1, 2025, we will implement steps and procedures to eliminate the tardiness of Data Collection in Federal Audit Clearinghouse.
View Audit 353974
United Mental Health & Addiction Recovery Coalition
IL
Reporting Internal Control / Segregation of Duties § 200.327
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2...
Auditee Response: Management concurs with the finding. A new financial reporting calendar has been implemented and distributed to all staff. A formal review and approval process for financial reports has been implemented. The report for the quarter ended June 2024 will be submitted by end of March 2025.
View Audit 353963
Finding 555313 (2024-001)
Significant Deficiency 2024
Humility of Mary Housing, Inc.
OH
Reporting
Recommendation: We recommend that the Organization electronically file their reporting package, including the audited financial statements, to the Federal Audit Clearinghouse by the due date or request an extension for more time is needed. Response: Management agreed with the recommendation and pla...
Recommendation: We recommend that the Organization electronically file their reporting package, including the audited financial statements, to the Federal Audit Clearinghouse by the due date or request an extension for more time is needed. Response: Management agreed with the recommendation and plans on adhering to the deadline for future submissions.
View Audit 353944
Finding 555296 (2024-001)
Significant Deficiency 2024
Launch Alaska
AK
Reporting
The Organization has implemented improved internal controls and reporting mechanisms to ensure timely submission of reporting packages in accordance with 2 CFR Part 200, Subpart F, Section 200.512. Steps include a compliance calendar, internal reminders, and accountability measures to prevent future...
The Organization has implemented improved internal controls and reporting mechanisms to ensure timely submission of reporting packages in accordance with 2 CFR Part 200, Subpart F, Section 200.512. Steps include a compliance calendar, internal reminders, and accountability measures to prevent future delays.
View Audit 353931
Finding 555238 (2024-002)
Significant Deficiency 2024
Habitat for Humanity of Michigan, Inc.
MI
Reporting Internal Control / Segregation of Duties
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulati...
Management concurs with the finding and has initiated immediate steps to strengthen record retention and succession planning for federal award management. A key element of our response is the engagement of RDM Associates, our outsourced accounting provider, to ensure compliance with federal regulations and establish robust processes. To address this finding, the following actions are underway: By June 30, 2025, management, with the expertise of RDM Associates, will implement a comprehensive record retention policy tailored to federal award management. This policy will outline retention periods, storage protocols, and access requirements, ensuring all documentation is systematically organized and readily available. For fiscal year 2025, RDM Associates is assisting in the creation and retention of adequate reconciling schedules to support all grant draw requests, aligning our processes with federal compliance standards. RDM Associates is also supporting the development of detailed procedure manuals for federal award processes and the implementation of a document management system to centralize and secure critical records. These efforts will mitigate the risks associated with staff turnover and ensure continuity of operations. By June 30, 2025, management will formalize a succession planning process for key positions involved in federal award management, incorporating cross-training of staff under the guidance of RDM Associates to facilitate knowledge transfer and operational resilience. The transition to RDM Associates as our outsourced accounting provider addresses the root causes of this finding by bringing specialized expertise and structured processes to our federal award management. We are confident that these actions will result in sustainable improvements and full compliance with federal requirements. Anticipated completion date for these initiatives is June 30, 2025.
View Audit 353872
Town of Hartland, Maine
ME
Reporting § 200.512
The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.
The Town will put in place a process for more accurate year-end closing and financial statement preparation. Management will work with the auditor to identify and correct the problematic areas.
View Audit 353848
Finding 555223 (2024-004)
Significant Deficiency 2024
Chicago Heights School District 170
IL
Cash Management Reporting Internal Control / Segregation of Duties
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal cou...
The District recognizes the importance of supervisory review in ensuring the accuracy of meal count documentation and reimbursement claims. To address this, the District will implement a standardized review process across all schools requiring supervisory personnel to sign or initial daily meal count sheets. In addition, we will institute a reconciliation step to verify that reported counts align with reimbursement claims. Training will be provided to ensure compliance with these procedures. Anticipated Date of Completion: A review and determination will be completed in fiscal year 2025. Contact Person: Joe Barker, CSBO.
View Audit 353840
Finding 555214 (2024-001)
Significant Deficiency 2024
Spartanburg County First Steps to School Readiness Partnership
SC
Reporting Significant Deficiency
Spartanburg County First Steps (SCFS) management acknowledges its responsibility for complying with all applicable state and federal reporting requirements. SCFS maintains a comprehensive fiscal policies and procedures manual that outlines the responsibilities and processes necessary to ensure compl...
Spartanburg County First Steps (SCFS) management acknowledges its responsibility for complying with all applicable state and federal reporting requirements. SCFS maintains a comprehensive fiscal policies and procedures manual that outlines the responsibilities and processes necessary to ensure compliance with all reporting obligations. The late submission of certain federal reports for the 2023-2024 program year was primarily due to challenges associated with the agency's financial management system, Blackbaud. Specifically, the system generated extended wait times for necessary reports, significantly impacting the agency's ability to meet required deadlines. Over the past six months, SCFS has conducted an extensive evaluation of the Blackbaud system and determined that it does not adequately meet the operational needs of SC First Steps offices across the state. As a result, an emergency procurement process has been initiated to procure a new financial management system that will better support timely and accurate reporting. Spartanburg County First Steps is committed to ensuring all future state and federal reporting requirements are completed and submitted accurately and within required deadlines.
View Audit 353836
Finding 555195 (2024-001)
Significant Deficiency 2024
Feeding San Diego
CA
Reporting
Condition During our audit, CBIZ noted that the Organization did not have adequate internal controls surrounding reception of food boxes, or backpacks provided as some selections did not contain recipient and driver signatures. Views of Responsible Officials: Management agrees with the finding and...
Condition During our audit, CBIZ noted that the Organization did not have adequate internal controls surrounding reception of food boxes, or backpacks provided as some selections did not contain recipient and driver signatures. Views of Responsible Officials: Management agrees with the finding and observation. Contact Person: Fendy Wogu, Finance Controller Proposed Completion Date: February 7, 2025
View Audit 353821
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