Corrective Action Plans

Finding 1223142 (2023-006)

Material Weakness 2023

MERCER COUNTY

ND

Reporting Subrecipient Monitoring Material Weakness § 200.303

2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on ...

2023-006 – CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS – IMPROPER AND UNTIMELY REPORTING OF EXPENDITURES & OBLIGATIONS – ALN 21.027 – MATERIAL WEAKNESS & MATERIAL NONCOMPLIANCE Condition: Mercer County did not properly report total cumulative and current period expenditures and obligations on the March 31, 2023, Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery Funds program. The total reported cumulative expenditures and obligations were overstated by $37,577 and $484,435. The total reported current period expenditures were understated by $345,365, and the total current period obligations were overstated by $780,000. In addition, the 2023 report was submitted on May 15, 2023, roughly two weeks after the April 30, 2023 deadline. Corrective Action Plan: We agree. We will ensure the future obligation reports that are sent are proper. Anticipated Completion Date: FY 2026

View Audit 406671

Finding 1223133 (2023-001)

Material Weakness 2023

California Labor Federation

CA

Questioned Costs Reporting Significant Deficiency § 200.512

All outstanding audits have been completed. Audits will be conducted annually and completed within six months following the end of each calendar year to ensure ongoing compliance and timely submissions.

View Audit 406662

Finding 1223127 (2023-012)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.327

2023-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as de...

2023-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223126 (2023-011)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.305

2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this fi...

2023-011 Timely Grant Draws Material Weakness Recommendation: The Housing Authority should adopt written grant draw policies into its financial policies and procedures manual. Financials should be reviewed monthly, and drawdowns made as needed. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223124 (2023-009)

Material Weakness 2023

St. Croix Chippewa Housing Authority

CA

Reporting

2023-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement th...

2023-009 Late Audit Submission Material Weakness Recommendation: Ensure your books are closed in a timely fashion and schedule audit work to begin early enough so that your reporting package will be submitted on time. Action Taken: The Housing Authority agrees with this finding and will implement this recommendation within 120 days of this audit report.

View Audit 406660

Finding 1223100 (2023-004)

Material Weakness 2023

County of Tuolumne

CA

Reporting Matching / Level of Effort / Earmarking Questioned Costs § 200.303

Management’s Response or Department’s Response The County agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action Plan The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence...

Management’s Response or Department’s Response The County agrees with the finding and recommendation. Views of Responsible Officials and Corrective Action Plan The County Auditor’s office will work with department heads to establish a formalized policy of tracking timely reporting and correspondence procedures with grantors in the case of delayed reporting. In addition the County will appropriately allocate employee resources to ensure compliance with deadlines. Anticipated Completion Date/Completion Date June 30, 2027 Contact Information of Responsible Official Name: Donald McNair Title: County Clerk & Auditor-Controller Phone: 209-533-6593

View Audit 406654

Finding 1222897 (2023-005)

Material Weakness 2023

Commonwealth of the Northern Mariana Islands Public School System

MP

Reporting Questioned Costs Subrecipient Monitoring

Finding No.: 2023-005 AL Program: 10.555 National School Lunch Program (NSLP) Area: Reporting Questioned Costs: $-0- Views of Auditee and Corrective Action Plan: Management’s Position: PSS Management concurs with the findings. Financial and Grants Management procedures were promulgated in a SOP on S...

Finding No.: 2023-005 AL Program: 10.555 National School Lunch Program (NSLP) Area: Reporting Questioned Costs: $-0- Views of Auditee and Corrective Action Plan: Management’s Position: PSS Management concurs with the findings. Financial and Grants Management procedures were promulgated in a SOP on September 18, 2024. The financial management system was subsequently changed to Tyler Munis to conform with CNMI central government requirements which will enhance capabilities. The SOPs and the Tyler Munis implementation are under review by an external consultant and recommendations made to improve coding of grant details and expenditures, increased frequency of reconciliations, and a specific SOP for report preparation. Corrective Action Plan: I. Implementation of a Comprehensive Grant Tracker: PSS will develop and implement a centralized Grant Lifecycle Tracker for all active federal awards. This tool will serve as the primary monitoring mechanism for compliance by recording all financial and programmatic reporting due dates, assigning specific preparers for each report, and establishing automated milestones to ensure sufficient lead time for both the preparation phase and the subsequent supervisory review. II. Deployment of Enhanced Data Analysis Tools: To ensure that quarterly program reporting is both consistent and timely, PSS will develop and implement specialized data analysis tools. these tools will streamline the aggregation of program data, reducing manual entry errors and allowing for more efficient evaluation of program performance against federal benchmarks. Proposed Completion Date: In progress for FY 2024 with completion by August 2026. Name of Contact Person and Title: Contact: Jacqueline Che, Federal Programs Officer Email Address: jacqueline.che@cnmipss.org

View Audit 406425

Finding 1221491 (2023-004)

Material Weakness 2023

Baltimore Medical System, Inc.

MD

Reporting § 200.328 § 200.329

Management agrees with the recommendation to ensure the required reports are prepared using accurate information and supporting documentation for federal grant reports are maintained. • All system generated reports will be maintained in the preparation of the UDS and FFR reports. • A report will be ...

Management agrees with the recommendation to ensure the required reports are prepared using accurate information and supporting documentation for federal grant reports are maintained. • All system generated reports will be maintained in the preparation of the UDS and FFR reports. • A report will be run out of the practice management system identifying qualified sliding fee discounts to be included in the UDS report. Anticipated date of completion: December 31, 2026 Contact person responsible – Margaret Boemmel, CFO

View Audit 405779

Finding 1221450 (2023-001)

Material Weakness 2023

Lawrence County School District

MS

Questioned Costs Subrecipient Monitoring Material Weakness § 200.512

Corrective Action Plan Details: A. Contact person responsible for corrective action: Name: Alicia Smith Title: Chief Financial Officer B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and da...

Corrective Action Plan Details: A. Contact person responsible for corrective action: Name: Alicia Smith Title: Chief Financial Officer B. Description of corrective action planned: The district will strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. C. Anticipated completion date of corrective action: Immediately

View Audit 405738

Finding 1220593 (2023-005)

Material Weakness 2023

Redwood Community Services, Inc.

CA

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Action planned in response to finding: 1. Assigned program director and contract specialist to be responsible for the completion of contract terms, with executive oversight. 2. Active USDA portal access always maintained. Name(s) of the contact person(s) responsible for corrective action: Anna Kelle...

Action planned in response to finding: 1. Assigned program director and contract specialist to be responsible for the completion of contract terms, with executive oversight. 2. Active USDA portal access always maintained. Name(s) of the contact person(s) responsible for corrective action: Anna Keller, Finance Manager and Brittany Lucas, Chief Financial Officer Planned completion date for corrective action plan: January 2024

View Audit 405434

Finding 1219656 (2023-013)

Material Weakness 2023

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.512

Management Team Ongoing to Fiscal Year 2026 The Authority will conduct annual training on grant management and reporting requirements for all staff involved in the federal programs audit and reporting process. Further, the authority will create checklists of reports required to be submitted to the f...

Management Team Ongoing to Fiscal Year 2026 The Authority will conduct annual training on grant management and reporting requirements for all staff involved in the federal programs audit and reporting process. Further, the authority will create checklists of reports required to be submitted to the federal grantor, to be used to track reporting submission deadlines, including the Federal Audit Clearinghouse (FAC) due date.

View Audit 405194

Finding 1219653 (2023-012)

Material Weakness 2023

The Virgin Islands Hsg Finance Authority - Paradise Mills Apartments

FL

Internal Control / Segregation of Duties Questioned Costs Reporting § 200.303

Director of American Rescue Plan (ARP) Programs, Federal program managers, and Chief Financial Officer January 2024 To ensure timely submission of the quarterly compliance reports, the reporting process was updated to remove the multi-level review requirement. Eliminating the multi-level review proc...

Director of American Rescue Plan (ARP) Programs, Federal program managers, and Chief Financial Officer January 2024 To ensure timely submission of the quarterly compliance reports, the reporting process was updated to remove the multi-level review requirement. Eliminating the multi-level review process allowed management to meet reporting deadlines more efficiently. Further, the Authority will strengthen financial oversight, by requiring all direct reports (monthly to bi-monthly financial reports) be submitted to the CFO. These reports will be used to continuously monitor program performance, identify any discrepancies, and address issues in a timely manner.

View Audit 405194

Finding 1218727 (2023-002)

Material Weakness 2023

Benton County

WA

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determin...

The County has since implemented corrective actions to strengthen internal controls and ensure compliance moving forward, including: Providing targeted staff training on eligibility requirements, including self-attestation limitations. Implementing a secondary review process for eligibility determinations and payment calculations when clients self-certify income. Establishing ongoing monitoring procedures, including periodic file reviews. Benton County is committed to maintaining strong internal controls and ensuring compliance with all applicable federal and state requirements. These enhancements are designed to prevent recurrence and support consistent application of program guidelines.

View Audit 404788

Finding 1218721 (2023-008)

Material Weakness 2023

City of Paterson

NJ

Questioned Costs Reporting

Developed and implemented a standardized procedures for documenting and retaining support for all grant activity. Reveiwed all grant paperword, reconciled with supportive documentation

View Audit 404776

Finding 1218461 (2023-005)

Material Weakness 2023

Southeast Idaho Council of Governments, INC

ID

Reporting Matching / Level of Effort / Earmarking

SICOG has corrected the reconciliation process and the payment deposit process was updated with a 2-part/person verification, to ensure timely and accurate ledgers and documentation is reconciled before program reports are submitted.

View Audit 404750

Finding 1218459 (2023-003)

Material Weakness 2023

Southeast Idaho Council of Governments, INC

ID

Material Weakness Reporting

SICOG hired an internal Director of Fiscal Operations responsible for the reconciliations instead of a consultant, also simplified the reconciliation process by consolidating accounts and financial institutions whenever possible.

View Audit 404750

Finding 1218300 (2023-001)

Material Weakness 2023

Bear Paw Cooperative

MT

Reporting § 200.512

April16,2026 RE: Response to FY2023 Audit Finding View of Responsible Officials: This letter is in response to the finding regarding late audit filings. The delays were primarily due to disruptions related to the COVID-I9 pandemic, as well as staffing shortages experienced by our previous auditing f...

April16,2026 RE: Response to FY2023 Audit Finding View of Responsible Officials: This letter is in response to the finding regarding late audit filings. The delays were primarily due to disruptions related to the COVID-I9 pandemic, as well as staffing shortages experienced by our previous auditing firm. To address this issue and ensure timely compliance moving forward, we have engaged a new auditing firm and are actively working to bring all outstanding audits up to date. We are committed to maintaining compliance with all reporting requirements and have implemented measures to prevent future delays. We appreciate your understanding and consideration. Respectfully /A-a- S G. Tempel, , M.Ed. Director Bear

View Audit 404540

Finding 1218253 (2023-001)

Material Weakness 2023

HAWAII STATE RURAL HEALTH ASSOCIATION

HI

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.512

May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting p...

May 31, 2026 Hawaii State Rural Health Association Single Audit Report: Corrective Action Plan For the Year Ended December 31, 2023 Finding 2023-001 Management Response Management acknowledges the audit finding regarding the late submission of the audit, the data collection form, and the reporting package to the Federal Audit Clearinghouse. Corrective Action Plan After completion of the 2023 audit, we will be in a position to hire an auditor to perform the 2024 and 2025 audits at the same time, to get us back on a timely basis with the Uniform Guidance reporting requirements. Responsible Person: Summer K. Mochida-Meek, Executive Director Timeline: Corrective actions will be completed by September 30, 2026, for the year ended December 31, 2025. Summer K. Mochida-Meek Executive Director

View Audit 404503

Finding 1217894 (2023-006)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Reporting Internal Control / Segregation of Duties

Management acknowledges the need to strengthen system access controls and will review existing user roles and permissions, implement more restrictive controls over prior-period postings and establish periodic reviews of user access rights.

View Audit 403976

Finding 1217892 (2023-004)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Reporting Internal Control / Segregation of Duties

Management acknowledges the need to strengthen internal controls over the calculation and reporting of TCDRS contributions. The District will implement enhanced review procedures to ensure consistency in the definition and application of eligible compensation and will improve reconciliation processe...

Management acknowledges the need to strengthen internal controls over the calculation and reporting of TCDRS contributions. The District will implement enhanced review procedures to ensure consistency in the definition and application of eligible compensation and will improve reconciliation processes between payroll records and TCDRS reporting.

View Audit 403976

Finding 1217891 (2023-003)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Reporting

Management acknowledges the need to expand the current capacities of the finance team and improve the timeliness of monthly bank reconciliations. The District is in the process of recruiting additional experienced and qualified personnel and implementing procedures to support more timely completion ...

Management acknowledges the need to expand the current capacities of the finance team and improve the timeliness of monthly bank reconciliations. The District is in the process of recruiting additional experienced and qualified personnel and implementing procedures to support more timely completion and review of monthly reconciliations.

View Audit 403976

Finding 1217890 (2023-002)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management

Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently e...

Management acknowledges the need to strengthen internal controls surrounding the use of District credit cards. In 2024, the District implemented a requirement for the Harbor Master to review all credit card transactions prior to fulfillment of the combined credit card bill. Management is currently evaluating the form and function of a formalized credit card use agreement and related monitoring procedures.

View Audit 403976

Finding 1217889 (2023-001)

Material Weakness 2023

ARANSAS COUNTY NAVIGATION DISTRICT

TX

Allowable Costs / Cost Principles Cash Management Reporting

Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assista...

Management acknowledges the need to expand the current capacities of the finance team and is in the process of recruiting additional experienced and qualified personnel. To assist with immediate reporting and compliance needs, the District continues to utilize external consultants to provide assistance with grant programs and related accounting procedures.

View Audit 403976

Finding 1217861 (2023-001)

Material Weakness 2023

Philadelphia Housing Development Corporation

PA

Reporting Internal Control / Segregation of Duties

Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026

View Audit 403971

Finding 1217788 (2023-001)

Material Weakness 2023

Philadelphia Housing Development Corporation

PA

Reporting Internal Control / Segregation of Duties

Person(s) Responsible for the Corrective Action: April Samuels, VP of Finance Corrective Action Plan: Implement monthly reconciliation between PHDC and DHCD to identify and resolve any discrepancies in real time. Anticipated Completion Date: June 30, 2026

View Audit 403922

Corrective Action Plans

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