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Corrective Action Plans

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Finding 1229215 (2025-001)
Material Weakness 2025
Housing Authority of the City of Vancouver
WA
Subrecipient Monitoring HUD Housing Programs Reporting
Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Jennifer Carter, Voucher Programs Director Corrective Action: In order to ensure all units are properly scheduled for inspection within the required period; Vancouver Housing Authority will continue to pull mon...
Federal Award Agency: Department of Housing and Urban Development Name of Contact Person: Jennifer Carter, Voucher Programs Director Corrective Action: In order to ensure all units are properly scheduled for inspection within the required period; Vancouver Housing Authority will continue to pull monthly reports for inspections due. VHA will continue to schedule inspections for tenant-based voucher households every 18 months to ensure we meet the two-year period and will continue to run reports for “missed” inspections that do not have a completed inspection within the expected time period. VHA staff have implemented additional reporting to review the assigned inspection schedule on active units at least annually. VHA has updated internal compliance process to review inspection and unit specific requirements during a PBV to tenant-based property conversion. Date of Planned Corrective Action: The above process has been completed.
View Audit 410719
Finding 1229210 (2025-003)
Material Weakness 2025
Centerplace Health, Inc.
FL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
FINDING 2025-003 – LATE REPORTING Due to turnover in the CFO and CEO roles, there was delay in the compiling of records related to the audit. CPH has strengthened internal controls by hiring a contract CFO and controller as well as a senior accountant on staff. These roles will ensure compliance wit...
FINDING 2025-003 – LATE REPORTING Due to turnover in the CFO and CEO roles, there was delay in the compiling of records related to the audit. CPH has strengthened internal controls by hiring a contract CFO and controller as well as a senior accountant on staff. These roles will ensure compliance with Uniform Guidance audit reporting by implementing procedures to track submission deadlines, assigning responsibility for timely filing of the audit report and FAC Data Collection Form, and establishing management review processes to ensure compliance with Uniform Guidance reporting requirements.
View Audit 410699
Finding 1229202 (2025-003)
Material Weakness 2025
Pike County
MO
Subrecipient Monitoring Reporting HUD Housing Programs § 200.510
The County Clerk has implemented a program to ensure knowledge and awareness of all federal monies being expended. The County Treasurer will set up accounts within our financial software to account for all transactions.
The County Clerk has implemented a program to ensure knowledge and awareness of all federal monies being expended. The County Treasurer will set up accounts within our financial software to account for all transactions.
View Audit 410698
Finding 1229194 (2025-003)
Material Weakness 2025
Kids Above All and Homes for Children Foundation
IL
Reporting § 200.512
Finding 2025-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within nine months of June 30 year-end. Procedures will be implemented to make sure the audit is comple...
Finding 2025-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within nine months of June 30 year-end. Procedures will be implemented to make sure the audit is completed before the nine-month deadline. Data collections will then be uploaded to the federal clearing hours before the ninemonth deadline or within 30 days of the audit report being issued. Proposed Completion Date: March 31, 2027
View Audit 410693
Finding 1229181 (2025-001)
Material Weakness 2025
All Nations Health Center, Inc.
MT
Reporting Significant Deficiency § 200.512
All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.
All Nations Health Center will identify appropriate resources and implement procedures needed for timely submission of the Single Audit report in the future.
View Audit 410692
Finding 1229179 (2025-003)
Material Weakness 2025
Rebuilding Together Northeast Ohio, Inc.
OH
Material Weakness Reporting Internal Control / Segregation of Duties
Policies and procedures for review of quarterly financial and performance reports will be followed on a consistent basis.
Policies and procedures for review of quarterly financial and performance reports will be followed on a consistent basis.
View Audit 410687
Finding 1229173 (2025-003)
Material Weakness 2025
Third Street Community Clinic Dba Third Street Family Health Services
OH
Reporting
Finding Number: 2025-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. This secondary review will specifically include the Uniform Data System (UDS) report, and...
Finding Number: 2025-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. This secondary review will specifically include the Uniform Data System (UDS) report, and the reviewer will verify that all reported amounts, including the applicable UDS table line items, are traceable to and supported by the underlying data prior to submission. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 2/15/2026 Responsible Contact Person: Tyson Bouyack, Chief Financial Officer
View Audit 410678
Finding 1229169 (2025-004)
Material Weakness 2025
East Central Missouri Behavioral Health Services D/b/a Arthur Center
MO
Reporting
Views of Responsible Officials and Planned Corrective Actions: The inconsistencies found in the FFR report were from the report filed in early 2025 prior to the new CFO being hired. The CFO now takes full responsibility for grants management and the associated reporting. Grant records are now being ...
Views of Responsible Officials and Planned Corrective Actions: The inconsistencies found in the FFR report were from the report filed in early 2025 prior to the new CFO being hired. The CFO now takes full responsibility for grants management and the associated reporting. Grant records are now being kept in a more accurate and consistent manner, and all required filings are completed timely and in consultation with an external grant consultant when necessary. The 2025 UDS report was prepared with a new process and new staff members. This is an improved structure than previously used, and it will continue to be refined as staff gain more knowledge and experience with the UDS. Staff participate in all available training courses and use a Teams Channel to communicate and share information. The team will perform a final review and ensure that there is supporting documentation that incorporates any follow-up adjustments and agrees to the final UDS report.
View Audit 410665
Finding 1229127 (2025-001)
Material Weakness 2025
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Eligibility Reporting
SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentat...
SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly - Capital Advance, ALN 14.157 Recommendation: The Project should implement procedures to ensure that initial and ongoing tenant eligibility documentation is obtained timely and maintained in tenants’ files. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips CFO
View Audit 410630
Finding 1229126 (2025-002)
Material Weakness 2025
Ncsc/usa Housing Development Corporation Two
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University D...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Two Operating as I.W. Abel Place, respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly – Capital Advance, ALN 14.157 Recommendation: The Project should comply with HUD regulations for implementing rent increases upon receiving HUD approval, and ensure financial statements are recorded in accordance with GAAP. Action Taken: Staff training has been provided to insure timely applying of gross rent changes and requesting timely move out of tenants on the voucher. This is included in monthly reporting procedures.
View Audit 410630
Finding 1229125 (2025-002)
Material Weakness 2025
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all HUD regulations and ensure that the supporting documents are prepared in a timely manner. Action Taken: Staff training has been provided re...
FINDING No. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures for compliance with all HUD regulations and ensure that the supporting documents are prepared in a timely manner. Action Taken: Staff training has been provided regarding UA support and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO Irene Phillips CFO
View Audit 410627
Finding 1229124 (2025-001)
Material Weakness 2025
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2025 through December 31, 2025 The findings from the December 31, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to monitor the expiration of HUD required documents to ensure timely preparation and approval. Action Taken: Management is in the process of renewing all management certifications and will provide accountant extra training to monitor.
View Audit 410627
Finding 1229120 (2025-002)
Material Weakness 2025
Greene Metropolitan Housing Authority
OH
Subrecipient Monitoring HUD Housing Programs Cash Management § 200.305 § 200.414 § 200.502 § 200.510
Funds will not be drawn down until an invoice or proper pay request is received, and purchase order or contract are in hand, and payment is made promptly within no more than three business days. The Schedule of Expenditures of Federal Awards will be reviewed by Management that all funding received a...
Funds will not be drawn down until an invoice or proper pay request is received, and purchase order or contract are in hand, and payment is made promptly within no more than three business days. The Schedule of Expenditures of Federal Awards will be reviewed by Management that all funding received and reported has be fully expensed by the Authority prior to submission on the Hinkle system for audit.
View Audit 410616
Finding 1229077 (2025-002)
Material Weakness 2025
Caminar Latino Inc.
GA
Reporting Subrecipient Monitoring Significant Deficiency § 200.303
Condition Caminar Latino, Inc. issued a subaward on December 3, 2024, with a reporting deadline of January 31, 2025. The subaward was not reported through the applicable FFATA subaward reporting system until June 8, 2026. We tested the complete population of two applicable subawards associated with ...
Condition Caminar Latino, Inc. issued a subaward on December 3, 2024, with a reporting deadline of January 31, 2025. The subaward was not reported through the applicable FFATA subaward reporting system until June 8, 2026. We tested the complete population of two applicable subawards associated with the program during the audit period and identified one instance of untimely reporting. The other subaward was reported by the applicable deadline. Correction action FFATA reports will continue to be submitted in the timeframe required, with target submission within one week of the execution of the contract. Screenshots of submitted FFATA reports will be saved to the file. Responsible Person Co-CEOs Anticipated completion date The instruction to save screenshots was added to the standard operation procedure for sub-awards in August 2026 and all other current subawards have been submitted in the required timeframe.
View Audit 410534
Finding 1229075 (2025-003)
Material Weakness 2025
CITY OF STEWART
MN
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Condition: During our audit, we proposed numerous adjustments that resulted in significant changes to the City's financial statements. Actions Planned in Response to Finding: The City will continue to review internal controls and work to design modifications that will increase internal control and t...
Condition: During our audit, we proposed numerous adjustments that resulted in significant changes to the City's financial statements. Actions Planned in Response to Finding: The City will continue to review internal controls and work to design modifications that will increase internal control and the ability to detect material misstatements. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: Not Applicable
View Audit 410531
Finding 1229074 (2025-002)
Material Weakness 2025
CITY OF STEWART
MN
Reporting Internal Control / Segregation of Duties
Condition: The City relies upon the auditor to prepare the financial statements an related disclosures in accordance with GAAP. Actions Planned in Response to Finding: The City will continue to review auditor prepared financial statements with the intention of understanding and accepting responsibil...
Condition: The City relies upon the auditor to prepare the financial statements an related disclosures in accordance with GAAP. Actions Planned in Response to Finding: The City will continue to review auditor prepared financial statements with the intention of understanding and accepting responsibility for reporting under GAAP. Officer Responsible for Ensuring CAP: Kimberly Block, Clerk/Treasurer Planned Completion Date: Not Applicable
View Audit 410531
Finding 1229054 (2025-002)
Material Weakness 2025
Town of Bolton
CT
Procurement, Suspension & Debarment Period of Performance Reporting
Finding Reference Number: 2025-002 – Internal Control over Compliance in Relation to Period of Performance Requirements Description of Finding: This is a new finding. For four of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF...
Finding Reference Number: 2025-002 – Internal Control over Compliance in Relation to Period of Performance Requirements Description of Finding: This is a new finding. For four of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), totaling $204,862, documentation that the signed and accepted quote was sent back to the vendor by the program obligation deadline of December 31,2024 could not be located. Statement of Concurrence or Nonconcurrence: Nonconcur. Corrective Action: For each of these projects, fully detailed quotes incorporating specific scopes of work, pricing, and binding terms and conditions were executed (signed) by authorized Town officials on or before the December 31, 2024 obligation deadline. Additionally, work or deliverables were performed in accordance with these signed terms without dispute from either party, further proving mutual intent and the existence of a binding agreement. the existence of a binding agreement.
View Audit 410524
Finding 1229053 (2025-001)
Material Weakness 2025
Town of Bolton
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Finding Reference Number: 2025-001 – Internal Control over Compliance in Relation to Reporting Requirements Description of Finding: This is a new finding. For one of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the total ...
Finding Reference Number: 2025-001 – Internal Control over Compliance in Relation to Reporting Requirements Description of Finding: This is a new finding. For one of the seven projects reported under the Federal Program COVID-19 – Coronavirus State and Local Fiscal Recovery Funds (SLFRF), the total cumulative expenditures did not match the current period expenditures. The total cumulative expenditures reported were $295,205, but the current period expenditures reported were $264,767, a difference of $30,438 Statement of Concurrence or Nonconcurrence: Partially Concur. Corrective Action: Our preliminary review indicates the discrepancy stems from the prior administration’s specific methodology and interpretation of reporting requirements, rather than a substantive reporting error. The report in question covered the period of January 2025-March 2025. The expenditures totaling $30,438 were related to Q4 2024, and documentation indicates it was the previous administration’s intention to capture the current period expenditures (Q1 2025) versus the full fiscal year. To eliminate confusion, the Finance Department is establishing a formalized Standard Operating Procedure (SOP) that outlines the reporting requirements for these projects. Projected Completion Date: December 31, 2026
View Audit 410524
Finding 1229052 (2025-002)
Material Weakness 2025
Douglas County
IL
Reporting Subrecipient Monitoring
Inadequate Grant Recordkeeping The County will work to improve grant documentation and will consider having someone review grant reports prior to their submission. In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to assist with prepration of the S...
Inadequate Grant Recordkeeping The County will work to improve grant documentation and will consider having someone review grant reports prior to their submission. In the absence of necessary knowledge and expertise, the County will continue to rely on the auditors to assist with prepration of the Schedule of Expenditures of Federal Awards and reconciling the financial records to the Consolidated Year-End Financial Report.
View Audit 410512
Finding 1229050 (2025-003)
Material Weakness 2025
Douglas County
IL
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.
Insufficient Grant Monitoring The County will work to improve grant documentation and will consider implementing a review process to ensure the grant records agree to the grant reports that are filed.
View Audit 410512
Finding 1229022 (2025-003)
Material Weakness 2025
CITY OF DALTON
MN
Reporting Significant Deficiency
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of th...
The City’s management is aware of this significant deficiency. Management reviews and approves the draft annual audited financial statements and distributes them to the users. For entities of this size, it generally is not practical to obtain the internal expertise needed to handle all aspects of the external financial reporting. Management recognizes this and feels it is effectively handling its reporting responsibilities with the procedures described above.
View Audit 410495
Finding 1229011 (2025-002)
Material Weakness 2025
Talbot County Board of Education
GA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430
FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...
FA 2025-002 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education COVID-19 - 84.425U -American Rescue Plan Elementary and Secondary School Emergency Relief Fund S425U210012 (Year: 2024) $20,928.34 FA 2024-002, FA 2023-002, FA 2022-002 A review of expenditures charged to the Elementary and Secondary School Emergency Relief Fund Program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowability. Corrective Action Plans: • The CFO will ensure that every journal entry has all the supporting documentation that will show appropriate approval before entering into PCG and that the documentation explains clearly the purpose for journal entry. • Payroll will reorganize how documentation is kept of each pay period to ensure it makes a complete monthly folder. Payroll will not process any timesheets that need signatures for approval. If not able to get signed in time for current pay period, it will be processed in the next one. CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229010 (2025-001)
Material Weakness 2025
Talbot County Board of Education
GA
Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430
FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allow...
FA 2025-001 Strengthen Controls over Expenditures Compliance Requirement: Internal Control Impact: Compliance Impact: Federal Awarding Agency: Pass-Through Entity: Assistance Listing Number and Title: Federal Award Number: Questioned Costs: Repeat of Prior Year Finding: Description: Activities Allowed or Unallowed Allowable Costs/Cost Principals Material Weakness Material Noncompliance U.S. Department of Education Georgia Department of Education 84.010 - Title I Grants to Local Educational Agencies S010A230010 (Year: 2024), S010A240010 (Year: 2025) $127,026.07 FA 2024-001, FA 2023-001, FA 2022-001 The policies and procedures of the School District were insufficient to provide adequate internal controls over expenditures as it related to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: • The CFO will make sure that the voucher packets are properly prepared before the final steps. The packets must include approved requisition forms with school admin level approval, secondary approval from federal director if federal funds are used, and a completed purchase order signed by superintendent. • The CFO and Board Office Secretary will make sure that payments match the invoices. If there are any changes, those changes are documented correctly. • The CFO and payroll clerk will ensure all salary sheets are attached to contracts and are available for review. • The CFO will run a report to check additional payments against additional time sheets and will sign off on it. Estimated Completion Date: December 18, 2026 Contact Person: Torrence H. Freeman Ill, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us
View Audit 410487
Finding 1229008 (2025-004)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting Matching / Level of Effort / Earmarking § 200.50 § 200.502 § 200.510
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to...
ECA agrees with this finding and has created a policy for identification and verification of funding sources for all contracts. This will ensure that all contracts are screened for federal funding regardless of what is listed in the contract/award/agreement. ECA will review its existing contracts to confirm all funding sources.
View Audit 410479
Finding 1229007 (2025-002)
Material Weakness 2025
Energy Coordinating Agency of Philadelphia, Inc.
PA
Reporting
ECA agrees with this finding and will implement a structured and proactive financial reporting and governance coordination process to ensure all required filings are completed accurately and submitted on a timely basis.
ECA agrees with this finding and will implement a structured and proactive financial reporting and governance coordination process to ensure all required filings are completed accurately and submitted on a timely basis.
View Audit 410479
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