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Corrective Action Plans

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Evangeline Council Housing for the Elderly, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Evangeline Council Housing for the Elderly, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral S...
Oversight Agency for Audit, Evangeline Council Housing for the Elderly, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: October 1, 2023 through September 30, 2024 The finding from the September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 207/223(f) Mortgage Insurance for the Refinancing of Existing Multifamily Housing Projects, ALN 14.155 Recommendation: Management should implement procedures to ensure that the increase to the reserve for replacement account is properly applied with timely HUD authorization via form HUD-9250. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are correct and updated timely. If the Oversight Agency for Audit has questions regarding this plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 359655
Finding 565994 (2024-002)
Material Weakness 2024
Washington Local School District
OH
Subrecipient Monitoring Reporting Material Weakness § 200.328 § 200.330
Create a detailed, step-by-step process for federal procurement to ensure compliance and awareness among all staff responsible for spending and reporting federal funds. Washington Local Schools - Federal Grants Management Process Require training for all staff involved in preparing, reviewing, or...
Create a detailed, step-by-step process for federal procurement to ensure compliance and awareness among all staff responsible for spending and reporting federal funds. Washington Local Schools - Federal Grants Management Process Require training for all staff involved in preparing, reviewing, or certifying federal grant reports, prior to beginning any work. Work with a Financial Program Manager at the Office of Budget and Management (Neal Bucklew was the district’s contact on this particular grant) to ensure that all activity reports are submitted correctly and received on time.
View Audit 359647
Finding 565992 (2024-003)
Significant Deficiency 2024
Central Virginia Legal Aid Society, Inc.
VA
Questioned Costs Allowable Costs / Cost Principles Reporting
Corrective Action Taken or Planned: The Organization will implement a review process to ensure that reports to LSC are filed timely. This review process will consist of the Executive Director and the Director of Finance independently reviewing the Oversight section of Grantease (LSC’s web-based p...
Corrective Action Taken or Planned: The Organization will implement a review process to ensure that reports to LSC are filed timely. This review process will consist of the Executive Director and the Director of Finance independently reviewing the Oversight section of Grantease (LSC’s web-based platform) monthly to ensure compliance. The Organization already has calendared all report deadlines for LSC and has a good track record of meeting those deadlines. The Organization believes the missed deadline identified in the audit was due to changes in job responsibilities following organizational restructuring and will not occur again. Name of Contact Person: Steve Dickinson, Executive Director Phone Number of Contact Person: (804) 200-6049 Projected Completion Date: April 30, 2025
View Audit 359640
Finding 565976 (2024-001)
Significant Deficiency 2024
Young Men's Christian Association of Middle Tennessee
TN
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evid...
Finding 2024-001 – Significant Deficiency in Internal Controls over Reports Submitted to Grantors – Child Care and Development Block Grant – 93.575 Recommendation: YMCA management should strengthen its controls related to the review and approval of information on grant reporting ensuring proper evidence is maintained of the control over compliance with financial reporting requirements. Corrective Action: Management will ensure reviews of documents submitted to grantors will be reviewed and documented such that evidence of such reviews will be retained. Person Responsible for Corrective Action: Chief Financial Officer Anticipated Completion Date for Corrective Action: The Corrective Action was implemented effective June 22, 2024. If there are questions regarding this corrective action plan, please call Marcy Towns, Chief Financial Officer, at (615) 259-9622.
View Audit 359631
Finding 565974 (2024-001)
Significant Deficiency 2024
Taylor County, Texas
TX
Questioned Costs Reporting Significant Deficiency § 200.303
Finding 2024-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not revie...
Finding 2024-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: The County’s quarterly performance reports submitted to the Department of Treasury were not reviewed and approved by a separate individual outside of the preparer. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County implemented a control process for the last quarter of fiscal year 2024 to have the County Auditor prepare the performance reports, with a mechanical review of the report performed by an individual within the Auditor’s Office. Anticipated Completion Date: Completed
View Audit 359630
Challenge Program, Inc.
DE
Reporting
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
View Audit 359625
Challenge Program, Inc.
DE
Reporting Cash Management
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
During the fiscal year 2024, the entity experienced staffing shortages. In addition, this was the first year the entity was required to have a single audit. This caused a delay in the 2024 single audit. As of now, staffing has stabilized and the entity does not foresee delays with future audits.
View Audit 359625
Finding 565962 (2024-004)
Material Weakness 2024
East Prairie Housing Authority
AR
HUD Housing Programs Reporting
View of responsible officials and corrective action plan: Everything is being turned into any/and agencies in a timely manner. Two past employees refused to use software system and did not turn into the correct agencies in a timely manner as directed. As of September 3, 2024, both employees were di...
View of responsible officials and corrective action plan: Everything is being turned into any/and agencies in a timely manner. Two past employees refused to use software system and did not turn into the correct agencies in a timely manner as directed. As of September 3, 2024, both employees were dismissed for insubordination as a recommendation by the EXECUTIVE DIRECTOR with the board of directors for EPHA approval.
View Audit 359621
Finding 565947 (2024-003)
Significant Deficiency 2024
Intrahealth International, Inc,
NC
Reporting Subrecipient Monitoring § 200.331 § 200.508 § 200.510
Finding 2024-003: SEFA Preparation – Subrecipient vs. Subcontractor Determinations Name of Responsible Official: Nikolos Oakley, CFAO Anticipated Completion Date: 09/30/2025 Condition: Subcontractor amounts were improperly included in the Amounts Provided to Subrecipients column on the Schedule of ...
Finding 2024-003: SEFA Preparation – Subrecipient vs. Subcontractor Determinations Name of Responsible Official: Nikolos Oakley, CFAO Anticipated Completion Date: 09/30/2025 Condition: Subcontractor amounts were improperly included in the Amounts Provided to Subrecipients column on the Schedule of Expenditures of Federal Awards (SEFA). Context: Management made improper subrecipient vs. subcontractor determinations, resulting in inaccurate SEFA preparation. This resulted in $2.6 million being removed from the Amounts Provided to Subrecipients column in the original SEFA provided to the auditors by management. Views of Responsible Officials and Planned Corrective Action: IntraHealth acknowledges the finding regarding the improper inclusion of subcontractor amounts in the Amounts Provided to Subrecipients column on the Schedule of Expenditures of Federal Awards (SEFA). We will improve our reporting and review processes to ensure subcontractor amounts are not incorporated under Amounts Provided to Subrecipients column in SEFA. Corrective Action: • Implement a more rigorous review process to ensure that only true subrecipients are included in the Amounts Provided to Subrecipients column of the SEFA. Subcontractor amounts will be reported separately as required. We will also improve training for the finance and grants management teams to ensure they fully understand the regulations. IntraHealth is committed to ensuring the accuracy of future SEFA reports and will complete the corrective actions by 09/30/2025. We will also continue to monitor the effectiveness of these changes to prevent future misclassifications.
View Audit 359583
Finding 565945 (2024-002)
Significant Deficiency 2024
Partners for Women and Justice, Inc.
NJ
Reporting
Finding --- The reporting package was not made available to users timely. Corrective action --- The Organization will develop procedures to ensure that financial schedules, adjustments and support are provided in a timely manner and that the Federal Audit Clearinghouse submission is provided timely...
Finding --- The reporting package was not made available to users timely. Corrective action --- The Organization will develop procedures to ensure that financial schedules, adjustments and support are provided in a timely manner and that the Federal Audit Clearinghouse submission is provided timely. Status --- Corrective action in progress. Completion date --- by 3/31/2026 Contact --- Leslie Brown, Executive Director Contact phone --- 973-233-0111, Ext 201 Contact address --- 650 Bloomfield Ave, Suite 209, Bloomfield, New Jersey, 07003
View Audit 359579
Finding 565944 (2024-001)
Significant Deficiency 2024
Partners for Women and Justice, Inc.
NJ
Reporting
Finding --- Inadequate controls over the financial reporting process, such as performing reconciliations, posting yearly adjustments and posting of closing adjustments for annual financial reporting. Corrective action --- Management will develop and implement written procedures for the annual finan...
Finding --- Inadequate controls over the financial reporting process, such as performing reconciliations, posting yearly adjustments and posting of closing adjustments for annual financial reporting. Corrective action --- Management will develop and implement written procedures for the annual financial closing process. A review will be performed by someone other than the preparer to ensure completeness and accuracy of the annual financial information. Status --- Corrective action in progress. Completion date --- by 6/30/2025 Contact --- Leslie Brown, Executive Director Contact phone --- 973-233-0111, Ext 201 Contact address --- 650 Bloomfield Ave, Suite 209, Bloomfield, New Jersey, 07003
View Audit 359579
Finding 565844 (2024-004)
Significant Deficiency 2024
Valentine Elementary School District No. 22
AZ
Reporting
Planned Corrective Action: During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditu...
Planned Corrective Action: During this fiscal year, The District procured audit services for two additional fiscal years, therefore, the auditor is under contract and will be available if a single audit is required. In addition, federal grant expenditures will be monitored and if federal expenditures are expected to exceed $750,000 for the fiscal year ending June 30, 2023, then the District will enter into an engagement to have a single audit completed by the required due date. Anticipated Completion Date: June 30, 2025 Responsible Contact Person: Cliff Angle, Superintendent
View Audit 359568
Finding 565843 (2024-003)
Significant Deficiency 2024
The Antirecidivism Coalition
CA
Subrecipient Monitoring Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.328
To address the finding, ARC will strengthen internal controls related to federal reporting by taking the following actions: 1. Enhance Reporting Oversight: The Finance Manager and Grants and Compliance Officer will assume primary responsibility for monitoring and verifying all federal reporting dead...
To address the finding, ARC will strengthen internal controls related to federal reporting by taking the following actions: 1. Enhance Reporting Oversight: The Finance Manager and Grants and Compliance Officer will assume primary responsibility for monitoring and verifying all federal reporting deadlines and submission requirements. 2. Document Retention Procedure: Additional double checks of record retention will take place in monthly reporting meetings, ensuring that centralized record keeping is complete. 3. Compliance Calendar Audit: A quarterly internal audit of the compliance calendar and reporting checklist will be conducted to verify deadlines are met.
View Audit 359567
Town of Haughton
LA
Reporting
Planned Corrective Actions: The Town has attempted to contact the U.S. Department of Treasury (the Department) to verify that reporting requirements have been met but have been unable to make contact with the Department of Treasury. The Town will continue to pursue communication with the Department...
Planned Corrective Actions: The Town has attempted to contact the U.S. Department of Treasury (the Department) to verify that reporting requirements have been met but have been unable to make contact with the Department of Treasury. The Town will continue to pursue communication with the Department of Treasury to ensure reporting requirements have been met.
View Audit 359560
Finding 565820 (2024-001)
Significant Deficiency 2024
The Nazareth Project, Inc.
PA
Questioned Costs Cash Management Reporting
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receiv...
Management's Response and Corrective Action Plan: On July 8, 2024, NPI received a reimbursement from ASHA of $741,559 for invoices that NPI received from Nazareth Hospital prior to June 30, 2024. NPI submitted these invoices for reimbursement on June 29, 2024, and recorded the revenue and the receivable, but did not record the expense until the funds were remitted to Nazareth Hospital on July 9, 2024. NPI should have recorded the expense and accrued a liability on June 29, 2024, during the same period in which the revenue was recognized. We acknowledge our failure to properly match the grant expense to the grant revenue in the proper accounting period and affirm that our cash basis of accounting was not appropriate to account for this grant. We have implemented a process to reconcile all grant revenues and expenses at the end of each accounting period to ensure proper recording. Further, the Treasurer of the Organization will take a more active role in reviewing the accounting for grants.
View Audit 359527
Finding 565818 (2024-002)
Significant Deficiency 2024
City of Beaumont
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties
For required reporting offirm deadlines (such as those tied to portals or systems), we already have a practice of submitting a bit earlier when deadlines fall on weekends or holidays to avoid timing issues. However, for this specific grant, the reports are submitted via email to a consultant managin...
For required reporting offirm deadlines (such as those tied to portals or systems), we already have a practice of submitting a bit earlier when deadlines fall on weekends or holidays to avoid timing issues. However, for this specific grant, the reports are submitted via email to a consultant managing the ARPA funds on behalf of Riverside County. These deadlines are somewhat flexible, as the consultant collects data from all subrecipients and submits it to the County as a consolidated package. Effective immediately, the Grants Analyst will submit these earlier rather than later. The Finance Director will assess compliance with timely filing requirements to ensure the establishment of internal controls over financial reporting.
View Audit 359523
City of Beaumont
CA
Reporting
For required reporting offirm deadlines (such as those tied to portals or systems), we already have a practice of submitting a bit earlier when deadlines fall on weekends or holidays to avoid timing issues. However, for this specific grant, the reports are submitted via email to a consultant managin...
For required reporting offirm deadlines (such as those tied to portals or systems), we already have a practice of submitting a bit earlier when deadlines fall on weekends or holidays to avoid timing issues. However, for this specific grant, the reports are submitted via email to a consultant managing the ARPA funds on behalf of Riverside County. These deadlines are somewhat flexible, as the consultant collects data from all subrecipients and submits it to the County as a consolidated package. Effective immediately, the Grants Analyst will submit these earlier rather than later. The Finance Director will assess compliance with timely filing requirements to ensure the establishment of internal controls over financial reporting.
View Audit 359523
Finding 565798 (2024-001)
Significant Deficiency 2024
Operation Stand Down Tennessee
TN
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
Management accepts the recommendation. Corrective Action Taken: • Immediate Correction: The incorrect report was promptly reviewed, corrected and resubmitted to the appropriate entity on 05/28/2025 • Notification: Relevant stakeholders were informed of the error and corrective resubmission. Prev...
Management accepts the recommendation. Corrective Action Taken: • Immediate Correction: The incorrect report was promptly reviewed, corrected and resubmitted to the appropriate entity on 05/28/2025 • Notification: Relevant stakeholders were informed of the error and corrective resubmission. Preventative Measures and Process Improvements: • Dual Review Protocol: A two-step verification process has been instituted, requiring two qualified team members to review and sign off on all critical reports prior to submission. Person Responsible for Corrective Action Plan: Kyle Steffen, COO Date of Correction: 05/28/2025
View Audit 359492
Finding 565796 (2024-001)
Material Weakness 2024
Ladder Up
IL
Cash Management Reporting Internal Control / Segregation of Duties
Corrective Action Plan: The Airport and Director of Finance will implement internal controls to properly record capital assets and lease receivables on a timely basis prior to audit fieldwork.
Corrective Action Plan: The Airport and Director of Finance will implement internal controls to properly record capital assets and lease receivables on a timely basis prior to audit fieldwork.
View Audit 359487
Finding 565782 (2024-001)
Significant Deficiency 2024
YMCA of Greater Louisville, Inc.
KY
Reporting Internal Control / Segregation of Duties
Management agrees with this finding and understands the importance of timely, complete and accurate reporting to comply with federal regulations and maintain accountability for federal funds. Management will follow the auditors’ recommendation and will cross train individuals to allow for backups a...
Management agrees with this finding and understands the importance of timely, complete and accurate reporting to comply with federal regulations and maintain accountability for federal funds. Management will follow the auditors’ recommendation and will cross train individuals to allow for backups and create an internal control related to reviewing reports for completion and accuracy.
View Audit 359467
Finding 565741 (2024-004)
Significant Deficiency 2024
United Way of Acadiana, INC
LA
Reporting
U.S. Department of Health and Human Services Head Start Cluster – Assistance Listing No. 93.600 2024-004 Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed tim...
U.S. Department of Health and Human Services Head Start Cluster – Assistance Listing No. 93.600 2024-004 Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines and with accurate information. Corrective Action Plan: United Way of Acadiana has committed to ensure internal controls for financial reporting and to consistently submitting timely and accurate reports. Due to the change in the Finance Director, we have established a master calendar and timelines to ensure timely reporting.
View Audit 359451
United Way of Acadiana, INC
LA
Reporting
U.S. Department of Health and Human Services Head Start Cluster – Assistance Listing No. 93.600 2024-002 Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed ti...
U.S. Department of Health and Human Services Head Start Cluster – Assistance Listing No. 93.600 2024-002 Reporting Recommendation: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines and with accurate information. Corrective Action Plan: United Way of Acadiana has committed to ensure internal controls for financial reporting and to consistently submitting timely and accurate reports. Due to the change in the Finance Director, we have established a master calendar and timelines to ensure timely reporting.
View Audit 359451
Finding 565731 (2024-002)
Significant Deficiency 2024
Community Action Agency of Jackson, Lenawee, and Hillsdale
MI
Subrecipient Monitoring Reporting Questioned Costs § 200.328
2024-002 - Late submission of reports Auditor Description of Condition and Effect: The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR ...
2024-002 - Late submission of reports Auditor Description of Condition and Effect: The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements. Auditor Recommendation: We recommend the Agency implement procedures to ensure timely submission of all required reports. Corrective Action: The Agency will implement a system of reviewing the semi-annual and annual federal financial reporting which would include the reports being prepared by the Financial Grants Manager, reviewed by the Chief Financial Officer and submitted by the Chief Executive Officer, all of whom will be aware of the reporting due dates as to ensure they are filed timely. Responsible Person: Anthony J Samon, CFO Anticipated Completion Date: Immediately, the Agency’s next FFR due date is September 30th.
View Audit 359441
Finding 565724 (2024-002)
Material Weakness 2024
School District of Cudahy
WI
Material Weakness Reporting Internal Control / Segregation of Duties
Plan: The District acknowledges the finding and will review the bank reconciliation process and procedures. Anticipated Date of Completion: The District will immediately implement yearly review of the fiscal closing process.
Plan: The District acknowledges the finding and will review the bank reconciliation process and procedures. Anticipated Date of Completion: The District will immediately implement yearly review of the fiscal closing process.
View Audit 359434
Finding 565684 (2024-005)
Significant Deficiency 2024
Washington County
OR
Questioned Costs HUD Housing Programs Reporting
Auditor recommendation: The County should develop and implement policies and procedures to ensure that all reports are reviewed by someone other than the preparer. Management response: Agree Target date to complete implementation activities: July 2026 Name of specific point of contact for impleme...
Auditor recommendation: The County should develop and implement policies and procedures to ensure that all reports are reviewed by someone other than the preparer. Management response: Agree Target date to complete implementation activities: July 2026 Name of specific point of contact for implementation: Ryan Bansbach, Deputy CFO, Housing, 503.846.8811 Response: The Housing Authority of Washington County (HAWC) is addressing these findings by implementing systems and policies that require secondary review of reports and determinations prior to upward reporting, voucher issuance, or tenant move‐in. HAWC implemented systems in 2025 where the staff preparing and submittng the HUD 52681‐B form will send to the form to the Program Manager or Designee for review and approval stamp before the form is submitted to HUD in the VMS or eVMS system. A checklist has been created and a system updated on routing files after review for eligibility to have a secondary review and final approval prior to issuance of voucher by the program supervisor, program manager or designee. Additional training and internal quality control checks will be implemented to ensure that metric is met. HAWC has also established checklists and procedures to ensure Rent Reasonableness is reviewed and approved prior to tenant move‐in, using a third‐party system to conduct the rent reasonableness determinations. This metric will also be added to the internal quality control procedures to monitor compliance.
View Audit 359401
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