Corrective Action Plans

Finding 561301 (2024-001)

Material Weakness 2024

IL

Cash Management Reporting Internal Control / Segregation of Duties

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct payroll liabilities that were improperly recorded in prior years. Plan: The Council and Director of Finance will implement internal controls to properly record payroll liabilities on a timely...

Condition: During audit fieldwork, our testing resulted in a restatement of fund balance in order to correct payroll liabilities that were improperly recorded in prior years. Plan: The Council and Director of Finance will implement internal controls to properly record payroll liabilities on a timely basis prior to audit fieldwork. Anticipated Date of Completion: June 30, 2025 Name of Contact Person: Kayla Gipson, Director of Finance Management Response: Agree with the finding. In FY24, we implemented a new accounting software. The Director of Finance will implement additional internal controls to ensure payroll liabilities are recorded properly.

View Audit 356945

Finding 561300 (2024-001)

Significant Deficiency 2024

Baltimore Regional Housing Partnership, Inc.

MD

HUD Housing Programs Reporting Significant Deficiency

Audit Finding Reference: 2024 - 001 Planned Corrective Action: BRHP continues weekly reporting of Request for Tenancy Approval processing and HAP Contract executions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Hiring and retention of staff wh...

Audit Finding Reference: 2024 - 001 Planned Corrective Action: BRHP continues weekly reporting of Request for Tenancy Approval processing and HAP Contract executions to identify any files where the 60-day deadline is approaching. PIC uploads continue to occur weekly. Hiring and retention of staff while also managing through transitions remains a focus to preserve continuity for Housing Choice Voucher functions. Name of Contact Person: FaShaunDa Walton, Housing Mobility Director, fwalton@brhp.org Anticipated completion date: December 31, 2025

View Audit 356938

Finding 561298 (2024-001)

Material Weakness 2024

Center for Energy and Environment

MN

Subrecipient Monitoring Reporting Material Weakness

EERE Information Dissemination, Outreach, Training, and Technical Analysis/Assistance Grant – Assistance Listing No. 81.117 Recommendation: We recommend the Organization puts a process in place to ensure the required reporting in completed in the timeline allowed by the granting agency and to comple...

EERE Information Dissemination, Outreach, Training, and Technical Analysis/Assistance Grant – Assistance Listing No. 81.117 Recommendation: We recommend the Organization puts a process in place to ensure the required reporting in completed in the timeline allowed by the granting agency and to complete any missed or late reporting requirements Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Center for Energy and Environment will implement FFATA reporting as an integral component of our Subrecipient Monitoring Framework. In accordance with federal requirements, CEE will report the details of all first-tier subaward and subcontract agreements in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Reporting will occur in the month following the date of obligation for all new first-tier subawards and subcontracts exceeding $30,000. Additionally, CEE will comply with the executive compensation reporting requirement when the applicable reporting conditions are met. Name(s) of the contact person(s) responsible for corrective action: Magdalena Alonso, (Controller) and Laura Miller (Compliance Accountant) Planned completion date for corrective action plan: 05/12/02025

View Audit 356936

Finding 561270 (2024-001)

Significant Deficiency 2024

Alabama Agricultural Development Authority

AL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

The Authority obtained answers from USDA to questions specific to the Authority's operations after the due date of the semiannual report. The Authority will be proactivt to follow up with USDA when questions and information are submitted for preliminary review. Reports will be prepared and submitted...

The Authority obtained answers from USDA to questions specific to the Authority's operations after the due date of the semiannual report. The Authority will be proactivt to follow up with USDA when questions and information are submitted for preliminary review. Reports will be prepared and submitted in a timely manner.

View Audit 356896

Finding 561269 (2024-001)

None 2024

Housing Authority of Carbon County

UT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensur...

The Housing Authority will implement a standardized process for documenting rent reasonableness across all tenant files, including those from the Emery County merger, and will explore automated tools to streamline the determination and documentation process. Staff will also receive training to ensure compliance with the requirements moving forward.

View Audit 356892

Finding 561258 (2024-001)

Material Weakness 2024

Irl Council

FL

Reporting Period of Performance § 200.303

MW 2024‐001 REPORTING Recommendation: The Chief Operating Officer should obtain in writing any adjustments or clarifications to the grant awards to ensure the requested reports are prepared and reviewed. Management’s Response: EPA has never requested the SF425 (Federal Financial Reporting Form) from...

MW 2024‐001 REPORTING Recommendation: The Chief Operating Officer should obtain in writing any adjustments or clarifications to the grant awards to ensure the requested reports are prepared and reviewed. Management’s Response: EPA has never requested the SF425 (Federal Financial Reporting Form) from year’s prior and we were told verbally that we were only required to submit them at grant closeout. During a current EPA OIG audit, we were informed that the procedural process we were following was incorrect and that yearly reports were required to be submitted. To bring the IRL Council back into compliance with all federal awards, the Chief Operating Officer completed the FY 2024 forms and submitted them to EPA on March 10, 2025. Responsible Party: Daniel Kolodny, Chief Operating Officer Anticipated Completion Date: Remedial action completed on March 10, 2025.

View Audit 356882

Finding 561226 (2024-002)

Significant Deficiency 2024

Southeast Alaska Watershed Coalition

AK

Subrecipient Monitoring Reporting Significant Deficiency

FFATA reporting for all existing and future subawards will be implemented immediately. All SAWC staff involved in the writing and granting of subawards will be briefed on FFATA reporting requirements, and FFATA reporting will be included as a required step in any materials guiding the subaward grant...

FFATA reporting for all existing and future subawards will be implemented immediately. All SAWC staff involved in the writing and granting of subawards will be briefed on FFATA reporting requirements, and FFATA reporting will be included as a required step in any materials guiding the subaward granting process going forward.

View Audit 356865

Finding 561206 (2024-001)

Material Weakness 2024

College Place School District No. 250

WA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannua...

College Place Public Schools will take the following steps to prevent future noncompliance with time-and-effort documentation requirements: 1. Clarify Procedures: District leadership has revised internal protocols for documenting staff funded by federal grants, including fixed-schedule and semiannual reporting procedures. (Already corrected effective September 2024) 2. Staff Training: Business office and program staff will be retrained in by July 31, 2025 on federal documentation standards, including OSPI Bulletin 048-17. (Completion by July 31, 2025) 3. Internal Review: A quarterly review process is now in place to ensure proper documentation is collected and retained for all federally funded personnel. (Already corrected effective September 2024) Grant Transition Oversight: All funding transitions (e.g., ESSER to TFCCLC) will now require a pre-transition compliance review by Director of Business Services and CPPS Payroll Specialist to avoid misaligned timelines and documentation gaps. (Completion by July 31, 2025)

View Audit 356827

Finding 561204 (2024-002)

Significant Deficiency 2024

Hogar Manuel Mediavilla Negron INC

PR

Internal Control / Segregation of Duties Reporting

Finding No, 2024-002 DATA COLLECTION FORM DUE DATES We acknowledge the audit finding regarding the untimely submission of the Data Collection Form (DCF). We recognize the importance of timely filing in compliance with federal requirements and are committed to addressing this issue. To ensure the DCF...

Finding No, 2024-002 DATA COLLECTION FORM DUE DATES We acknowledge the audit finding regarding the untimely submission of the Data Collection Form (DCF). We recognize the importance of timely filing in compliance with federal requirements and are committed to addressing this issue. To ensure the DCF is filed on time in the future, we will implement improved communication and coordination between our finance team, external auditors, and relevant stakeholders. Specifically, we will: • Establish an internal timeline aligned with federal deadlines, • Schedule earlier engagement and planning meetings with the audit team, • Assign clear roles and responsibilities to team members, and • Monitor progress regularly to ensure timely completion of audit-related tasks.

View Audit 356823

Finding 561203 (2024-001)

Significant Deficiency 2024

Hogar Manuel Mediavilla Negron INC

PR

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302

Finding No. 2024-001 NONCOMPLIANCE WITH US GAAP – VARIABLE INTEREST ENTITIES (VIE) We acknowledge the audit finding and appreciate the auditor’s diligence in identifying the issue. After evaluating the matter, we agree that the effect on the consolidated financial statements is immaterial and does n...

Finding No. 2024-001 NONCOMPLIANCE WITH US GAAP – VARIABLE INTEREST ENTITIES (VIE) We acknowledge the audit finding and appreciate the auditor’s diligence in identifying the issue. After evaluating the matter, we agree that the effect on the consolidated financial statements is immaterial and does not impact the fair presentation of our financial position, results of operations, or cash flows. Additionally, after assessing the costs and benefits of remediation, we have determined that the corrective action required to fully address this issue is not cost-effective at this time. The resources required would outweigh the potential benefits, particularly given the immaterial nature of the issue and the lack of impact on users of the financial statements. We, will continue to monitor this area as part of our internal controls framework and will reassess if conditions change or if the issue becomes material in future periods.

View Audit 356823

Finding 561202 (2024-001)

Significant Deficiency 2024

Cayuga Community College

NY

Student Financial Aid Subrecipient Monitoring Reporting

Although there was a procedure in place for timely reporting of withdrawals, an employee retirement caused the lapse in reporting. As a safeguard in the future, we have updated the documents procedures to indicate that all documents will be sent digitally to the registrar’s office, rather than a com...

Although there was a procedure in place for timely reporting of withdrawals, an employee retirement caused the lapse in reporting. As a safeguard in the future, we have updated the documents procedures to indicate that all documents will be sent digitally to the registrar’s office, rather than a combination of paper delivery and/or email. By only email delivery, a trail can be followed to ensure both offices have received notification that the withdrawal process and its completion. As an additional safeguard, a regular review between all offices that manage student withdrawals will be conducted to ensure student cases have been completed timely. The email communication plan was put into place on February 13th, the monthly review will begin with the Month of March 2025.

View Audit 356821

Finding 561191 (2024-002)

None 2024

Montana Legal Services Association Grantee 927000

MT

Reporting Questioned Costs

Auditors Finding: We noted MLSA under reported subgrant revenues and expenses due a reconciling difference. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: Management will hold an accounting team training to explain t...

Auditors Finding: We noted MLSA under reported subgrant revenues and expenses due a reconciling difference. Managements Response: Contact: Alison Paul, Executive Director MLSA concurs with this finding. Managements Corrective Action Plan: Management will hold an accounting team training to explain the accounting error and how to prevent this in the future. Management will continue quarterly reconciliations and review of expenses including refreshing the reconciliation if late journal entries are recorded. Management will continue to require the review and posting of journal entries under the current criteria. Periodic review and monitoring of revenue and expense accounts will be implemented to include, but not be limited to, reviewing abnormal entries in revenue and expense accounts.

View Audit 356803

Finding 561183 (2024-001)

None 2024

Plainfield Community Consolidated School District 202

IL

Questioned Costs Reporting

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

View Audit 356796

Finding 561175 (2024-001)

Significant Deficiency 2024

M. Carter Plaza

OR

Questioned Costs Subrecipient Monitoring HUD Housing Programs § 200.512

Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls r...

Finding no.: 2024-001 Contact person(s) responsible: Kymberly Horner, Executive Director for PCRI and Radha Mehrotra, Controller for Cascade Management Corrective action planned: The closing of books and preparation for audit procedures is being addressed via improvements in internal controls related to property accounting, month and year end closing procedures which include a new property management accounting software package. It is also being addressed via the hiring of more experienced staff during fiscal year 2024-2025. The organization anticipates that these improvements will allow for the audit to be completed within the required timeframe in the upcoming cycle. Anticipated completion date: October 2025

View Audit 356765

Finding 561164 (2024-003)

Material Weakness 2024

Warren County Community Housing Agency, Inc.

IA

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

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, a...

The Agency has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Agency will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Agency has determined that the cost of eliminating this material weakness in internal control would exceed its benefit.

View Audit 356748

Finding 561163 (2024-001)

Significant Deficiency 2024

Warren County Housing Authority

IA

Internal Control / Segregation of Duties Special Tests & Provisions Eligibility

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, howe...

The Authority has attempted to segregate accounting duties by having a person who does not initiate, prepare or post disbursements review the bank statements and co-sign all checks. The Authority will continue to monitor its policies and procedures in an effort to improve control efficiencies, however, at this time, the Authority has determined that the cost of eliminating the deficiency would exceed its benefit.

View Audit 356747

Finding 561136 (2024-003)

Significant Deficiency 2024

Council on Aging for Southeastern Vermont, Inc.

VT

Reporting Internal Control / Segregation of Duties

Finding Reference Number: 2024-003 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director and the Treasurer will review internal controls to ensure the proper segregation of duties. The Finance Director and the Executive Director will review job...

Finding Reference Number: 2024-003 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director and the Treasurer will review internal controls to ensure the proper segregation of duties. The Finance Director and the Executive Director will review job duties of the Finance Director and appropriate staff will be trained as back-up. We have a third party outside accountant that prepares quarterly and annual reporting. All reports are reviewed by the Executive Director, the Finance Director and the third-party accountant to ensure that the reports are accurate. After the initial review, the third-party accountant is present at the finance committee when the reports are presented. Name of Contact Person: Susan Dana, Finance Director Projected Completion Date: June 30, 2025

View Audit 356736

Finding 561135 (2024-002)

Significant Deficiency 2024

Council on Aging for Southeastern Vermont, Inc.

VT

Reporting

Finding Reference Number: 2024-002 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director reviewed the internal controls requiring all expenditures above $2,000 requiring dual signatures with the Office Administrator. If the Office Administrator ...

Finding Reference Number: 2024-002 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director reviewed the internal controls requiring all expenditures above $2,000 requiring dual signatures with the Office Administrator. If the Office Administrator is not in the office when checks are to be mailed, the staff mailing checks will refer to the procedures filed in the front office prior to processing checks. Name of Contact Person: Susan Dana, Finance Director Projected Completion Date: March 28, 2025

View Audit 356736

Finding 561134 (2024-001)

Significant Deficiency 2024

Council on Aging for Southeastern Vermont, Inc.

VT

Reporting

Finding Reference Number: 2024-001 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director will review personnel files for all raises to ensure that the required documentation supports the raise amount approved by the Executive Director. Name o...

Finding Reference Number: 2024-001 View of Responsible Official and Planned Corrective Action Date: Corrective Action: The Finance Director will review personnel files for all raises to ensure that the required documentation supports the raise amount approved by the Executive Director. Name of Contact Person: Susan Dana, Finance Director Projected Completion Date: May 31, 2025

View Audit 356736

Finding 561095 (2024-001)

Significant Deficiency 2024

Montgomery County, Il

IL

Reporting Allowable Costs / Cost Principles

Finding 2024-001 Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Plan: The County should consider the costs and benefits of establishing a financial management system that provides for the identification, in its...

Finding 2024-001 Condition: The federal awards expenditure data compiled by the County to prepare the SEFA was found to be incomplete and inaccurate. Plan: The County should consider the costs and benefits of establishing a financial management system that provides for the identification, in its accounts, of all Federal awards received and expended and the Federal programs for which they are received for all County Departments receiving federal awards. Name of Contact Person: Nikki Lohman, Treasurer Management Response: In the 2025 Budget, the County has a new separate fund, Fund 385, established to deal solely with the grant money that comes into Montgomery County. The County has transferred coal money to begin the fund and all Haz Mat, DCEO, Elections, etc. will go through this fund to keep it separate from regular budgeted money. Expenses will be paid out and revenue will return to this fund. This is for General Fund accounts, the Health Department will still be on their own process. Anticipated Date of Completion: Completed in 2025 prior to the issuance of financial statements.

View Audit 356734

Finding 561094 (2024-003)

Significant Deficiency 2024

Montgomery County, Il

IL

Reporting Matching / Level of Effort / Earmarking

Finding 2024-003 Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusi...

Finding 2024-003 Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. Plan: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Name of Contact Person: Nikki Lohman, Treasurer Management Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report. Anticipated Date of Completion: November 2025, anticipated date of ARPA funds being fully expensed.

View Audit 356734

Finding 561092 (2024-001)

None 2024

Union Congregational Church Homes, Inc.

MA

HUD Housing Programs Questioned Costs Reporting

CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Inc. HUD Project No.: 023-35372 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2024 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Executive Dire...

CORRECTIVE ACTION PLAN (UNAUDITED) Name of Auditee: Union Congregational Church Homes, Inc. HUD Project No.: 023-35372 Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: Year ended December 31, 2024 Corrective Action Plan Prepared By: Name: Ronald Gates Position: Executive Director Telephone No.: (781) 335-2667 A. Current Findings on the Schedule of Findings and Questioned Costs Finding 2024-001: Unauthorized Distribution of Project Funds a. Comments on Finding and Recommendations: Management concurs with the finding and agrees with the recommendation. b. Actions Taken or Planned: Management concurs with the finding. On March 11, 2025, the Organization transferred $118,186 from its entity cash account into the Project’s operating account. On March 27, 2025, the Organization transferred $14,681 from its entity cash account to the Project’s property insurance escrow deposits account. Supporting documentation for these transfers will be furnished to HUD upon request. Name of Responsible Person: Ronald Gates, Executive Director Projected Implementation Date: March 11, 2025 and March 27, 2025

View Audit 356732 Questioned Costs: $1

Finding 561091 (2024-001)

Significant Deficiency 2024

Sycamore Rehabilitation Services/ Hendricks County Arc, Inc.

IN

Reporting Significant Deficiency

2024-001 Significant deficiency related to preparation of the schedule of federal awards Recommendation: The auditor recommends implementing a documented SEFA preparation process, assigning a reviewer to ensure accuracy, and providing staff training on Uniform Guidance standards. A checklist or simi...

2024-001 Significant deficiency related to preparation of the schedule of federal awards Recommendation: The auditor recommends implementing a documented SEFA preparation process, assigning a reviewer to ensure accuracy, and providing staff training on Uniform Guidance standards. A checklist or similar tool could enhance consistency and completeness. Planned Corrective Action: Management agrees with the recommendation and will take necessary steps to address the issue. These steps include developing a formal SEFA preparation process, reconciling federal expenditures to the general ledger, training staff on Uniform Guidance requirements, and instituting a review process to ensure accuracy. Management anticipates implementing these corrective actions prior to the next audit cycle.

View Audit 356722

Finding 561087 (2024-002)

Significant Deficiency 2024

Moses H Cone Memorial Hospital Operating Corporation, Inc.

NC

Questioned Costs Reporting Significant Deficiency

The Health System met with grant managers and reviewed the expectations and responsibilities to ensure appropriate reviews and sign offs prior to submitting reports to the granting agency. The Health System will implement a centralized process with dedicated resources that will establish consistent ...

The Health System met with grant managers and reviewed the expectations and responsibilities to ensure appropriate reviews and sign offs prior to submitting reports to the granting agency. The Health System will implement a centralized process with dedicated resources that will establish consistent policies for grant management, including a layered review process with executive sign off on reports prior to submission.

View Audit 356707

Finding 561080 (2024-002)

None 2024

Mbs International Airport Commission

MI

Questioned Costs Reporting

Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported in the Form 5100-127 and amounts recorded in the general ledger and audit report for the related fiscal year. The report was amended during the audit to reflect the correct amounts. Auditor R...

Auditor Description of Condition and Effect: During our audit, we noted a variance between amounts reported in the Form 5100-127 and amounts recorded in the general ledger and audit report for the related fiscal year. The report was amended during the audit to reflect the correct amounts. Auditor Recommendation: We recommend that the Airport reconciles Form 5100-127 with amounts in the general ledger to ensure that all items on the report are correct. Corrective Action: Form 5100-127 was corrected during the audit and resubmitted with accurate information. Going forward, Management will reconcile between the amounts on the general ledger and amounts reported on Form 5100-127 to ensure accuracy. Management will also complete an independent review of the Form before submission. Responsible Person: James Canders, Airport Director Anticipated Completion Date: 12/31/2025

View Audit 356697

Corrective Action Plans

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