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Corrective Action Plans

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Finding 1162033 (2024-005)
Material Weakness 2024
Puerto Rico Ports Authority
PR
Reporting
The Federal Funds Management Office (FFMO) is aware of the deadlines for filing the data collection form and the reporting package, however, as indicated in previous year’s audits, the completion of the required information continues out of their control. In addition, to having difficulties with its...
The Federal Funds Management Office (FFMO) is aware of the deadlines for filing the data collection form and the reporting package, however, as indicated in previous year’s audits, the completion of the required information continues out of their control. In addition, to having difficulties with its monthly accounting closings due to personnel limitations in the Accounting Office, the implementation of new accounting standards, such as GASBs No. 73, N0. 75, No. 87 and others have been additional obstacles to achieve our objective to file the data collection form and reporting package timely. Accordingly, it has not been possible to complete the audit of the financial statements and the single audits for various fiscal years on time, nor to file the data collection form and the reporting packages. In September 2024 and August 2025, the audited financial statements for 2023 and 2024, respectively were issued. Also, the Authority’s management expects to issue the 2025 financial statements during January 2026. Management will continue emphasizing to the FFMO that reports need to be submitted on a timely basis. Management will do its best to procure additional personnel for the Accounting and Federal Funds Management Offices. Once a final catch‐up of the timely issuance of the audited financial statements is achieved, the required information will be filed within the timeframe established by federal regulations.
View Audit 371899
Finding 1162018 (2024-003)
Material Weakness 2024
BOLLINGER COUNTY HEALTH CENTER
MO
Reporting
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) THE CENTER AGREES WITH THE FINDING. THE CENTER WILL REVIEW AND EXPAND PROCEDURES TO ADEQUATELY IDENTIFY FEDERAL EXPENDITURES AND RELATED IDENTIFICATION NUMBERS.
PREPARATION OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (SEFA) THE CENTER AGREES WITH THE FINDING. THE CENTER WILL REVIEW AND EXPAND PROCEDURES TO ADEQUATELY IDENTIFY FEDERAL EXPENDITURES AND RELATED IDENTIFICATION NUMBERS.
View Audit 371879
Finding 1162001 (2024-001)
Material Weakness 2024
Western Illinois Regional Council - Caa
IL
Reporting Cash Management Material Weakness
WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 t...
WIRC-CAA staff acknowledge that turnover in key positions led to a lapse in financial reporting and reconciliation preparation. The Organization is working with an outsourced accounting firm to complete the financial reporting and reconciliations and has hired a Director of Finance in October 2025 to fill the vacant position. Person(s) Responsible: Stacy Nimmo, Chief Executive Officer Timing for Implementation: Director of Finance hired October 2025. Monthly financial reporting resumes immediately, with full remediation expected by December 31, 2025. Detailed Steps: • Director of Finance will prepare and review monthly financial reports and reconciliations. • Board will receive and review monthly financial statements and reconciliation summaries. • Staff will receive training on financial reporting procedures. Monitoring and Verification: • Board will document review of financial reports in meeting minutes. • Internal reviews will be conducted quarterly to verify compliance. Expected Outcome: Timely and accurate financial reporting and reconciliations. Prevention of future lapses in financial oversight. Supporting Documentation: • Board meeting minutes • Monthly reconciliation reports • Internal review summaries
View Audit 371863
Finding 1161986 (2024-011)
Material Weakness 2024
Washoe County
NV
Reporting Allowable Costs / Cost Principles Material Weakness
Internal controls will be enhanced to ensure performance and Federal Financial Reports are submitted in accordance with grant requirements.
Internal controls will be enhanced to ensure performance and Federal Financial Reports are submitted in accordance with grant requirements.
View Audit 371844
Finding 1161983 (2024-005)
Material Weakness 2024
Washoe County
NV
Reporting Material Weakness
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
Internal controls will be created for reporting to the Department of Treasury for Capital expenditures to include written justification.
View Audit 371844
Finding 1161952 (2024-007)
Material Weakness 2024
Washoe County
NV
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
Internal controls will be created to ensure that the Quarterly Compliance Reports agree to internal supporting documents and that reports will be submitted timely.
View Audit 371844
Finding 1161951 (2024-006)
Material Weakness 2024
Washoe County
NV
Eligibility Reporting Significant Deficiency
Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.
Internal controls will be created for reviewing the determination of eligibility for participation in the Emergency Rental Assistance Program.
View Audit 371844
Finding 1161946 (2024-007)
Material Weakness 2024
Independent School District No. 197
MN
Reporting § 200.512
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (S...
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Finding Summary Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Corrective Action Plan Actions Planned – The completion of the District’s audited annual financial statements for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline, primarily due to turnover in the District’s finance department. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. Official Responsible – Peter Olson-Skog, the District’s Superintendent. Planned Completion Date – December 31, 2025. Disagreement With or Explanation of Finding – The District agrees with this finding. Plan to Monitor – Peter Olson-Skog, the District’s Superintendent, will monitor the year-end financial closing and reporting process to ensure all federal and state reporting requirements are complied with in the future.
View Audit 371829
Finding 1161928 (2024-002)
Material Weakness 2024
VILLAGE OF CUBA, NEW YORK
NY
Reporting § 200.512
Corrective action – A audit of the Village’s financial statements had not been previously performed which caused significant delays in completing the first-year audit. The Village’s financial records are already in better condition that at the beginning of the previous fiscal year. The Village inten...
Corrective action – A audit of the Village’s financial statements had not been previously performed which caused significant delays in completing the first-year audit. The Village’s financial records are already in better condition that at the beginning of the previous fiscal year. The Village intends to have the necessary audit and data collection form completed by the due dates for future periods. Contact – Corrine Bump Anticipated completion date - February 28, 2026
View Audit 371822
Finding 1161918 (2024-001)
Material Weakness 2024
Metropolitan Energy Center
MO
Reporting Subrecipient Monitoring § 200.512
2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: V...
2024-001 Program/Department: Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Finding: Other Matters Internal Control Impact: N/A Finding: Management did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Status: The audit report attached to this letter provides evidence of completion of the reporting package by October 17, 2025. Corrective Action Plan: Auditor will initiate, and Metropolitan Energy Center management will complete, the upload and submission to the Federal Audit Clearinghouse by October 30, 2025. Metropolitan Energy Center management will ensure the single audit reporting package for FY25 and subsequent years, if required, begin sooner for timely completion and submission prior to the deadline. Person(s) Responsible for Implementation: Kelly Gilbert, Executive Director, kelly.gilbert@metroenergy.org, (816) 812- 9772
View Audit 371810
Finding 1161912 (2024-006)
Material Weakness 2024
City of Jackson, Tennessee
TN
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programmatic reporting to the general ledger on a quarterly basis.
We will ensure future reports include all previously omitted expenditures and work to implement controls sufficient to reconcile the programmatic reporting to the general ledger on a quarterly basis.
View Audit 371801
Finding 1161899 (2024-002)
Material Weakness 2024
Victory One Housing Development Fund Corporation
NY
HUD Housing Programs Reporting
Condition The Data Collection Form was not submitted to the Federal Audit Clearinghouse within the nine-month period for the year ended December 31, 2024. Views of Responsible Officials and Corrective Action Taken The Organization agrees with the finding and will file the report.
Condition The Data Collection Form was not submitted to the Federal Audit Clearinghouse within the nine-month period for the year ended December 31, 2024. Views of Responsible Officials and Corrective Action Taken The Organization agrees with the finding and will file the report.
View Audit 371782
Finding 1161860 (2024-004)
Material Weakness 2024
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.
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 371779
Finding 1161854 (2024-005)
Material Weakness 2024
Open Cities Health Center, Inc. and Affiliate
MN
Material Weakness Reporting
Finding 2024-005 Compliance Requirement: Auditee Responsibility Material Weakness Assistance Living Number 93.224 Community Health Centers Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The Schedule of Federal Awards (SEFA) prepared for the audit did not include ...
Finding 2024-005 Compliance Requirement: Auditee Responsibility Material Weakness Assistance Living Number 93.224 Community Health Centers Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The Schedule of Federal Awards (SEFA) prepared for the audit did not include pass through funds received from the State of Minnesota. Also, the SEFA for the current year contains expenditures of the prior period (COVID-19) which should have been included on the prior year SEFA. Action Planned in Response to the Finding: Additional training on single audit guidelines and federal grant management will be provided to the staff who prepare documents for submission. Official Responsible for Ensuring the CAP: Bruce Craven Planned Completion Date: December 2025
View Audit 371776
Finding 1161851 (2024-004)
Material Weakness 2024
Open Cities Health Center, Inc. and Affiliate
MN
Questioned Costs Material Weakness Reporting
Finding 2024-004 Compliance Requirement: Reporting Material Weakness Assistance Living Number 93.224 Community Health Centers Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The report for the year ending December 31, 2024, was not filed within the required report...
Finding 2024-004 Compliance Requirement: Reporting Material Weakness Assistance Living Number 93.224 Community Health Centers Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The report for the year ending December 31, 2024, was not filed within the required report submission period. Action Planned in Response to the Finding: The new management team has established transparency with the Finance Committee and the Governing Board to increase accountability and have established a regiment which includes timely audit engagement and monthly and annual checklists that ensure deadlines are met. Official Responsible for Ensuring the CAP: Bruce Craven Planned Completion Date: December 2025
View Audit 371776 Questioned Costs: $1
Finding 1161845 (2024-001)
Material Weakness 2024
Movimiento Para El Alcance De Vida Independiente (mavi)
PR
Reporting Internal Control / Segregation of Duties
Subject: Corrective Action Plan MAVI Finding Reference: Federal Award Findings and Questioned Costs - Reporting Requirements Audit Period: Year Ended September 30, 2024 This Corrective Action Plan has been developed by Movimiento para el Alcance de Vida Independiente (MAVI) in response to the findin...
Subject: Corrective Action Plan MAVI Finding Reference: Federal Award Findings and Questioned Costs - Reporting Requirements Audit Period: Year Ended September 30, 2024 This Corrective Action Plan has been developed by Movimiento para el Alcance de Vida Independiente (MAVI) in response to the findings identified in the Single Audit Report for the fiscal year ended September 30, 2024. The plan outlines specific measures that the organization is implementing to address the noted deficiencies related to federal reporting requirements, particularly the late submission of the audit report to the Federal Audit Clearinghouse (FAC). MAVI is committed to maintaining full compliance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), as well as strengthening its internal controls and financial reporting practices. This plan includes detailed corrective actions, responsible personnel, completion timelines, and current status updates to ensure accountability and transparency. The goal of this corrective action plan is to prevent future occurrences, enhance internal processes, and ensure timely and accurate reporting of all federally funded programs managed by the organization.
View Audit 371775
Finding 1161835 (2024-001)
Material Weakness 2024
After Hours Project, Inc.
NY
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Org...
October 30, 2025 Person responsible: Fernando Soto, President / CEO Fiscal Year Ended December 31, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.914 HIV Emergency Relief Project Grants – Public Health Solutions Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Current Status The delay in submission to the FAC was due to a combination of factors, including the extended time required to prepare the fiscal year 2024 financial statements and compile supporting documentation, as well as delays in the completion of the audit process. To support timely future submissions, the organization will implement the recommended control procedures and adopt an internal timeline beginning with the fiscal year ending December 31, 2025. In addition, the audit process will be initiated earlier to ensure completion and submission by the established deadline of September 30, 2026.
View Audit 371766
Finding 1161825 (2024-006)
Material Weakness 2024
Abused Adult Resource Center
ND
Questioned Costs Allowable Costs / Cost Principles Material Weakness
Contact Person Michelle Erickson Corrective Action Plan The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Completion Date Fiscal Year 2025
Contact Person Michelle Erickson Corrective Action Plan The Abused Adult Resource Center’s payroll allocations for grants will be documented on timesheets and the hard copies will be filed or scanned onto a local drive kept by the Center. Completion Date Fiscal Year 2025
View Audit 371750 Questioned Costs: $1
Finding 1161805 (2024-001)
Material Weakness 2024
City of Joliet
IL
Reporting Internal Control / Segregation of Duties
Management will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.
Management will implement an internal procedure to ensure proper filing within 30 days of quarter end to be in reporting compliance.
View Audit 371741
Finding 1161794 (2024-001)
Material Weakness 2024
Mha Housing of the Piedmont, Inc.
NC
Eligibility HUD Housing Programs Reporting
To address the noted deficiencies in the late submissions to HUD and the FAC, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prior...
To address the noted deficiencies in the late submissions to HUD and the FAC, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed corrections in May and June 2025, transitioned from MRI software to Yardi software as of June 2025, sent Occupancy Specialists to a 2 ½ day Quadel training to review all the basic requirements of HUD in July 2025, and we continue to provide internal training and process orientation to Occupancy Specialists. In addition, we will continue to ensure all Standard Operating Procedures are followed. This oversight will be provided by all supervisors, re-establish the regular reviews of new tenant files outlined in the SOP “OCC-05 Occupancy File Reviews,” and continue internal training for staff as needed.
View Audit 371720
Finding 1161792 (2024-002)
Material Weakness 2024
Mha Housing of Eastern North Carolina, Inc.
NC
Eligibility HUD Housing Programs Reporting
To address the noted deficiencies in the late submissions to HUD and the FAC, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prior...
To address the noted deficiencies in the late submissions to HUD and the FAC, management has changed management of the organization in March 2025, established new and experienced supervisors in April 2025, reviewed Standard Operating Procedures and implemented anew, reviewed all properties and prioritized needed corrections in May and June 2025, transitioned from MRI software to Yardi software as of June 2025, sent Occupancy Specialists to a 2 ½ day Quadel training to review all the basic requirements of HUD in July 2025, and we continue to provide internal training and process orientation to Occupancy Specialists. In addition, we will continue to ensure all Standard Operating Procedures are followed. This oversight will be provided by all supervisors, re-establish the regular reviews of new tenant files outlined in the SOP “OCC-05 Occupancy File Reviews,” and continue internal training for staff as needed.
View Audit 371719
Finding 1161761 (2024-001)
Material Weakness 2024
Center on Halsted
IL
Reporting Internal Control / Segregation of Duties
Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in ...
Finding: Reporting—financial and performance reports Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. ▪ Taken: An ongoing process has been put in place to ensure multiple checks and balances are conducted prior to grant submission to identify reporting requirements and responsible parties. This will be facilitated by our Development team with assistance of our outsourced accounting firm, this process was implemented July 1, 2025. ▪ Taken: Stronger supervision of required reporting and deadlines. This will be facilitated by our Chief Development Officer, Nick Roman with our Sikich partners. This control process was implemented July 1, 2025 ▪ Planned: Alignment with our Board approved Financial Policy documentation that includes information on appropriate finance and accounting processes. The review and assessment of our current processes to the Finance Policy will be conducted by our external accounting firm, with a completion of that process occurring by September 30th, 2025.
View Audit 371696
Finding 1161759 (2024-002)
Material Weakness 2024
Center on Halsted
IL
Reporting Procurement, Suspension & Debarment
Finding: Data collection form filing Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial pr...
Finding: Data collection form filing Corrective Actions Taken or Planned: ▪ Taken: This finding was a result of staff turnover and Center on Halsted has put in place an established relationship with an external accounting firm (Sikich), that will help create stability and support in all financial processes including grant reconciliation. This updated contractual agreement & relationship occurred on March 1, 2024. Planned: Center on Halsted leadership, with the assistance of our external accounting firm, will ensure proper documentation, internal controls, and processes that will support a timelier audit. This includes an organization-initiated internal audit for the Center on Halsted processes that will stress test our ability to produce accurate supporting documentation and allows us to build more effective and efficient processes prior to our annual audit. This will be led by Sikich with a targeted completion date of October 31st, 2025.
View Audit 371696
Finding 1161726 (2024-001)
Material Weakness 2024
Snowflake Unified School District No. 5
AZ
Reporting Internal Control / Segregation of Duties § 200.303
Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and unde...
Finding Number: 2024-001 Program Name/Assistance Listing Title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Contact Person: Mark Ollerton, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District acknowledges and understands that the expenditures should have been reported as federal. The LEA will correct this oversight and ensure compliance going forward by implementing the following actions: 1. Grant Identification and Training – Provide annual training for all staff involved in grant management to ensure awareness of federal versus state funding sources and their respective reporting requirements. 2. Internal Controls and Oversight – Require that all new grants be reviewed and approved by the Business Manager prior to set-up in the District’s financial system, to confirm proper federal identification and ALN coding. 3. Quarterly SEFA Reviews – Implement quarterly reconciliations of grant expenditures against SEFA records to ensure completeness and accuracy throughout the fiscal year. 4. Management Review – Conduct higher-level review of SEFA preparation by the Superintendent and Business Manager before submission to auditors.
View Audit 371676
Finding 1161722 (2024-006)
Material Weakness 2024
Union League Boys and Girls Clubs
IL
Allowable Costs / Cost Principles Reporting Significant Deficiency
Supporting Documentation of Payroll Costs Recommendation: Policies and procedures over the processing of payroll transactions should include proper review and approval of timesheets to ensure hours match the hours per payroll register and correct hours are charged to the grant. There is no disagreem...
Supporting Documentation of Payroll Costs Recommendation: Policies and procedures over the processing of payroll transactions should include proper review and approval of timesheets to ensure hours match the hours per payroll register and correct hours are charged to the grant. There is no disagreement with the audit finding. Action planned/taken in response to finding: High quality accounting personnel will ensure hours match the hours per payroll register and correct hours are charged to the grant. Name(s) of the contact person(s) responsible for corrective action: Mary Ann Mahon Huels, President and CEO Planned completion date for corrective action plan: Immediately
View Audit 371657
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