Corrective Action Plans

Finding 1162341 (2023-003)

Material Weakness 2023

VA

Subrecipient Monitoring Cash Management Reporting

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency...

Views of Responsible Officials and Planned Corrective Action: According to Appendix: American Rescue Plan CSLFRF HVAC Replacement and Improvement Grant Assurances of the 2021 CSLFRF HVAC Application it is stated the LEA/grantee assures: IX. It will submit such reports to the state educational agency as the state educational agency and Secretary may require to enable the state educational agency and the Secretary to perform their duties under the program; The LEA has also submitted an official correspondence to the Auditors from the Commonwealth of Virginia Department of Education’s Director of the Office of Federal Pandemic Relief Programs stating the following: On April 25, 2023, the Virginia Department of Education conducted monitoring to ensure that certain federally funded programs and activities supported with Elementary and Secondary School Emergency Relief (ESSER) formula grants; ESSER and Governor’s Emergency Education Relief (GEER) state setaside grants; and Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) HVAC grants were implemented as stipulated by law. These federally funded programs were reviewed as operated by Richmond City Public Schools. Furthermore, RPS is a subrecipient. As such it is our stance that RPS was not required to create or submit quarterly financial activity reports to US Treasury. We were also not required to submit quarterly financial reports to the recipient (i.e. the Commonwealth of Virginia). Instead, RPS regularly submitted expenditures for reimbursement to VDOE on a nearly monthly basis via OMEGA. We also maintained financial records (invoices, GL transactions) via AS400 and LINQ and conducted annual single audits as required by the Single Audit Act & 2 CFR part 200, subpart F. We also complied with all monitoring activities conducted by VDOE. In turn, VDOE (the award recipient) used these artifacts to create and submit its quarterly financial reports to US Treasury, as required by statute. For more evidence of this "passthrough" structure of reporting, see the attached SLFRF Compliance and Reporting Guidance published by US Treasury and Updated October 2025 Part 2 Section B (p. 21-22) for a detail of which entities are required to submit quarterly reports. The following recipients are required to submit quarterly Project and Expenditure Reports: - States and U.S. territories - Tribal governments that are allocated more than $30 million in SLFRF funding - Metropolitan cities and counties with a population that exceeds 250,000 residents Coronavirus State and Local Fiscal Recovery Funds C - Metropolitan cities and counties with a population below 250,000 residents that are allocated more than $10 million in SLFRF funding - NEUs [Non-Entitlement Units of Government] that are allocated more than $10 million in SLFRF funding RPS does not fall into any of the aforementioned categories. We humble ask that you reconsider this finding.

View Audit 372148

Finding 1162224 (2023-001)

Material Weakness 2023

Hogar Fortaleza Del Caido, Inc.

PR

Reporting § 200.512

Full text of the Corrective Action Plan includes a chart, table or footnotes.

View Audit 372033

Finding 1162186 (2023-004)

Material Weakness 2023

Tippecanoe And Chapman Lakes Regional Sewer District

IN

Subrecipient Monitoring Material Weakness Reporting

FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audi...

FINDING 2023-004 Information on the federal program: Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.760 Federal Award Number: N/A Pass-Through Entity: N/A Compliance Requirements: Reporting Audit Findings: Material Weakness, Noncompliance Condition: The District did not have proper controls in place to ensure that the RD442-2 and RD 442-3 forms were filled out and submitted. Context: Form RD442-2 and Form RD442-3 were not submitted to the granting agency. The District may submit the financial data in other forms, however, the required reporting information was not submitted at all for the year under audit. The forms are required to be submitted on GAAP accrual basis. Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The third-party accounting firm will prepare the required forms which will be reviewed by the Board of Directors prior to submission. Responsible Party and Timeline for Completion: The third-party accounting firm and the Board of Directors will implement the corrective action plan, which will go into effect with the next required submission for 2025.

View Audit 371994

Finding 1162166 (2023-018)

Material Weakness 2023

Barre Unified Union School District

VT

Reporting

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Th...

Management’s response - In response to the finding indicated in the governance letter, management recognizes that the physical work performed for this expense occurred in FY23, but this is also an ongoing project and the period of performance for the ARP ESSER grant ends on 9/30/2024 not 6/30/23. Therefore, Management believes their interpretation is also correct. All federal and state grants with a period of performance ending 6/30/23 were accrued back to FY23 ensuring payments and receipts activities were in the correct time frame. Final reimbursement was requested, and the grants were closed out. The implementation of our new financial system also added an extra layer of complexity to our end of year accounting. Work in 2 different systems that do not work cohesively with each other was very challenging. We respect and appreciate the work of our auditors and understand that at times we will disagree and interpret things differently, which is what happened in regard to the expense for the HVAC project surrounding the "period of performance" language.

View Audit 371973

Finding 1162147 (2023-007)

Material Weakness 2023

Weingart Center Association and Subsidiaries

CA

Reporting

2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. Th...

2023-007 – Management's Schedule of Expenditures of Federal Awards was incomplete and required material adjustments. Auditor Recommendation: Management should prepare a summary sheet for each significant grant agreement to track its major terms, including whether the grant included Federal funds. This sheet should be reviewed by someone other than the preparer and should be utilized in preparing the Schedule of Expenditures of Federal Awards at the end of the year. Action Taken: The SEFA methodology was revised to include all federal funds Name of responsible person: Czarina Luna, Controller Anticipated completion date: Complete as of November 2025

View Audit 371940

Finding 1162026 (2023-012)

Material Weakness 2023

Town of Louisburg

NC

Reporting

The Town will amend the COVID-19 Coronavirus State and Local Fiscal Recovery Act, PRA 1505-0271 Project and Expenditure Report to reflect the actual expenditures used to satisfy the requirements of the grant.

View Audit 371892

Finding 1162012 (2023-001)

Material Weakness 2023

Gulf Coast Partnership

FL

Reporting

Management concurs with the finding and will improve the processes to ensure all required reports are timely filed.

View Audit 371875

Finding 1162000 (2023-001)

Material Weakness 2023

Pierre Indian Learning Center

SD

Internal Control / Segregation of Duties Material Weakness Reporting § 200.512

Management concurs with the finding. The delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse was due delayed completion of audited financial statements. The school is in the process of getting current with audited financials statements.

View Audit 371860

Finding 1161911 (2023-001)

Material Weakness 2023

Glens Falls Housing Authority

NY

Reporting Internal Control / Segregation of Duties

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through our March 31, 2024 and March 31, 2025 fiscal year ends. We continue to make every effort to get our filings up to date by our March 31, 2025 year end due date of...

CORRECTIVE ACTION: Management is in agreement with the auditor’s recommendations and acknowledges that these issues have continued through our March 31, 2024 and March 31, 2025 fiscal year ends. We continue to make every effort to get our filings up to date by our March 31, 2025 year end due date of December 31, 2025.

View Audit 371800

Finding 1161859 (2023-004)

Material Weakness 2023

Merrill Pioneer Community Hospital, Inc

IA

Procurement, Suspension & Debarment Subrecipient Monitoring Reporting § 200.303

We will work to establish written procedures and policies related to the management of Federal awards, including reporting requirements.

View Audit 371778

Finding 1161858 (2023-003)

Material Weakness 2023

Merrill Pioneer Community Hospital, Inc

IA

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

We have implemented procedures to ensure we are in compliance with all reporting requirements. Individuals have been assigned to be responsible for the preparation and submission of reports. The Board has implemented procedures to monitor the compliance and communicate the procedures to new members.

View Audit 371778

Finding 1161830 (2023-002)

Material Weakness 2023

City of Ceres

CA

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ER...

Planned Correction Action: Management will file the audited financial statements for the year ended June 30, 2023, as soon as possible. The underlying causes included prolonged resource constraints within the Finance Department, turnover in key accounting positions, challenges associated with the ERP system implementation, and delays in reconciling certain major balance sheet accounts. To address these issues, the City engaged an external financial consultant to assist in completing outstanding bank reconciliations and restoring timely financial reporting. Management is also implementing additional corrective measures, including reprioritizing workloads, enhancing oversight of monthly close activities, and establishing standardized reconciliation checklists for all major balance sheet accounts. Management anticipates that this finding will extend through the Fiscal Year 2024, Fiscal Year 2025, and possibly Fiscal Year 2026 financial statement reporting cycles, with full resolution expected in Fiscal Year 2027.

View Audit 371755

Finding 1161767 (2023-004)

Material Weakness 2023

Community Coordinated Child Care

IA

Reporting Material Weakness

Based on the recommendation, Management agrees with the finding and will ensure all requested information is available for the auditor in order to facilitate timely completion of the audit by March 31.

View Audit 371700

Finding 1161766 (2023-003)

Material Weakness 2023

Community Coordinated Child Care

IA

Reporting Material Weakness

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether...

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance. In addition, management will prepare information on federal awards to determine whether a Single Audit is necessary and prepare a Schedule of Expenditures of Federal Awards as part of preparation for future audits.

View Audit 371700

Finding 1161765 (2023-002)

Material Weakness 2023

Community Coordinated Child Care

IA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Based on the recommendation, management anticipates taking actions such as updating its process for recording transactions, addressing cutoff, and implementing a more rigorous review process to ensure compliance.

View Audit 371700

Finding 1161730 (2023-004)

Material Weakness 2023

American College of Medical Genetics and Genomics

MD

Reporting Significant Deficiency § 200.512

Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant sta...

Views of Responsible Officials: Thank you for bringing these findings to our attention, as they clarify some issues we have faced in our internal controls. The following 3-step approach has been implemented to rectify these concerns. 1. Personnel Changes: In Q2 of 2024, the CEO began significant staffing changes within the accounting and finance department. First, the former internal CFO position was replaced by an external fractional CFO team following a thorough vetting process. The selected CFO team is led by a CPA and former auditor who understands internal control matters, processes, and procedures. As a part of a large national firm, the team has ample resources and has developed procedures for the monthly financial statement close to address the issues raised in this audit. Secondly, following the transition of the former Accounting Manager, we began recruiting for a Director of Finance position. This role will serve as the organization’s controller. We anticipate completing this recruitment effort and welcoming the new employee by Q3 2025. 2. Executive Oversight: Since Q2 2024, the COO and CEO have been more actively involved in the financial management of the organization. This has included effectively engaging department directors in the development and oversight of their respective budgets, reviewing financial reports monthly, and keeping the Board of Directors informed of fiscal matters on a regular basis. 3. Process Improvements: During the staffing changes mentioned above, it became clear that the organization lacked or had outdated protocols for many accounting functions. We are working to update/develop policies and procedures for the respective business processes. The updated financial manual will be available for staff to reference to ensure standard processes are followed in the future.

View Audit 371680

Finding 1161625 (2023-001)

Material Weakness 2023

Lucille Clark Housing Development Corporation

NY

HUD Housing Programs Special Tests & Provisions Reporting

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Nu...

PA-HUD-201 CORRECTIVE ACTION PLAN Project Legal Name: Lucille C. Clark Housing Development Fund Corporation HUD Project No.: 012-EE167 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2022- 9/30/2023 Corrective Action Plan prepared by: Name: Maryann Marty Position: Director Telephone Number: Current Findings on the Schedule of Findings, Questioned Costs and Recommendations: Finding 2023-001 a. Condition As of September 30, 2023, management has not fully funded the tenant security deposits cash account. The tenant security deposits cash account was underfunded by $1,712. b. Action(s) Taken or Planned on the Finding Management will transfer $1,712 from the operating account in order to fully fund the tenant security deposits account.

View Audit 371487

Finding 1161622 (2023-004)

Material Weakness 2023

Arizona Immigrant and Refugee Services, INC

AZ

Reporting

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely...

AIRS will ensure completion in an efficient and timely manner the submission of the Audit within the required 9 months after fiscal year end as required by the Uniform Guidance and will work with the audit firm to develop a schedule to ensure that future audits and single audits are completed timely, and that data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for the year ended September 30, 2025, and future years.

View Audit 371485

Finding 1161621 (2023-002)

Material Weakness 2023

City of East Point, Georgia

GA

Allowable Costs / Cost Principles Reporting

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year en...

Finding – Item 2023-02 Major Federal Award Program Audit Reporting under Government Auditing Standards U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds - ALN 21.027 Annual Audit Statement of Condition: The required annual audit of the financial statements for the year ended June 30, 2023 was not completed and submitted to the federal and state governments within the time frames required by Federal Regulations and the State of Georgia. Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) require that grant recipients that expend $750,000 or more in federal awards in a fiscal year have a single audit conducted in accordance with 45 CFR Part 75, Subpart F and submit the related audit reports electronically to the Federal Audit Clearinghouse within the specified time frame. The Official Code of Georgia, Annotated §36-81-7 requires an annual audit of the financial affairs, transactions of all funds and activities of the local government for each fiscal year of the local government. The audit report must contain financial statements prepared in conformity with generally accepted governmental accounting principles. The annual audit report of the local government shall be completed and a copy forwarded to the state auditor within 180 days after the close of the local government's fiscal year end. Cause of Condition: During the year in question, the City experienced employee turnover in the Finance Department and the City did not have an assigned coordinator to insure that the audit was completed and submitted timely. Effect of Condition: The City is not in compliance with federal and state reporting requirements. Recommendation: We recommend that all financial reporting and submission requirements and deadlines required by federal and state regulation be adhered to for future periods. Management's Response: The City concurs with the finding. During the audit year in question, the City experienced a significant turnover in multiple key financial positions. The significant turnover severely hampered the City’s ability to compile and complete the financial reports and submissions by the required federal and state deadlines. The City recently completed its audits of the financial statements and federal awards for the fiscal year ended June 30, 2023. While there are still key financial positions with vacancies, the City is confident that future reports will be submitted in a timely manner. The City has engaged a public accounting firm and plans to begin its audit for the fiscal year ended June 30, 2024, presently.

View Audit 371480

Finding 1161569 (2023-002)

Material Weakness 2023

Centro Deambulantes Cristo Pobre, Inc.

PR

Reporting § 200.512

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report dat...

Condition: The institution did not submit its Single Audit report for the fiscal year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine e months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Person responsible for Correction Action: Cristian Duarte, President & CEO Planned Corrective Action: We will submit the Single Audit report to the Federal Audit Clearinghouse (FAC) within the required timeframe. Anticipated Completion Date: On or before nine months after next fiscal year ended June 30, 2024.

View Audit 371446

Finding 1161444 (2023-003)

Material Weakness 2023

Collegeville Borough

PA

Reporting Material Weakness

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161443 (2023-002)

Material Weakness 2023

Collegeville Borough

PA

Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.302

Action Taken: The Borough will review guidance and create missing policies. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161442 (2023-001)

Material Weakness 2023

Collegeville Borough

PA

Internal Control / Segregation of Duties Reporting

Action Taken: The Borough will have someone independent of the bookkeeping process begin to review completed bank reconciliations. Anticipated Completion: During 2024.

View Audit 371314

Finding 1161375 (2023-002)

Material Weakness 2023

New Kensington Community Development Corporation

PA

Reporting § 200.512

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Mana...

2023 CORRECTIVE ACTION PLAN Finding 2023-001: Financial Statement Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement a detailed process to adequately review accounting records and internal controls surrounding financial reporting. Management will also review the operational resources available to expand the finance team and do so accordingly. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director Finding 2023-002: Award Finding Corrective Action Plan Management will review the existing accounting policies and procedures and implement additional controls to validate timely submissions of reports. Corrective Action Taken Corrective action steps are in process. Expected Completion Date December 31, 2024 Responsible Individual Nicole Westerman, Deputy Executive Director

View Audit 371253

Finding 1161347 (2023-010)

Material Weakness 2023

Municipality of Santa Isabel

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to co...

Views of Responsible Officials and Planned Corrective Action We are giving instructions to the Finance Department, the Federal Program Office, and all other departments to submit, in a timely manner, all the required financial information, to our financial consultant and the external auditors, to comply with the deadline for the submission of the Single Audit Report for the fiscal year ended June 30, 2025, which is March 31, 2026. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: March 31, 2026

View Audit 371240

Corrective Action Plans

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