Corrective Action Plans

Finding 1229586 (2022-005)

Material Weakness 2022

Puerto Rico Emergency Management and Disasters Bureau

PR

Reporting

DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP includes reporting requirements and periodic reconciliation of financial information maintained in DRS and reported through QPRs, along with the corresponding accounting records and supporti...

DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP includes reporting requirements and periodic reconciliation of financial information maintained in DRS and reported through QPRs, along with the corresponding accounting records and supporting documents required by federal and state laws. This new section will specifically address federal programs for the bureaus and DPS itself.

View Audit 410869

Finding 1229585 (2022-004)

Material Weakness 2022

Puerto Rico Emergency Management and Disasters Bureau

PR

Reporting § 200.512

DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP establishes a formal audit reporting timetable that identifies key milestones for preparing the financial statements, SEFA, supporting schedules, and audit documentation. It will also includ...

DPS has developed a draft Standard Operating Procedures Manual for the newly created fiscal section. This SOP establishes a formal audit reporting timetable that identifies key milestones for preparing the financial statements, SEFA, supporting schedules, and audit documentation. It will also include assigning responsibilities to specific personnel and management who should periodically monitor progress to ensure all required information is available to the auditors well in advance of the Uniform Guidance reporting deadline. This new section will specifically address federal programs for the bureaus and DPS itself.

View Audit 410869

Finding 1229176 (2022-004)

Material Weakness 2022

City of North Plains

OR

Reporting § 200.302 § 200.510

Finding 2022-004 - Material Weakness a. Inadequate Segregation of Federal and Non-Federal Expenditures b. Plan of Action - As this is an audit from four years ago, we acknowledge the deficiency at that time. i. Establish policies and procedures to ensure that all Federal awards are identified and re...

Finding 2022-004 - Material Weakness a. Inadequate Segregation of Federal and Non-Federal Expenditures b. Plan of Action - As this is an audit from four years ago, we acknowledge the deficiency at that time. i. Establish policies and procedures to ensure that all Federal awards are identified and reported accurately on the general ledger, utilizing separate general ledger accounts, cost centers, or project codes for Federal awards. A reconciliation of each applicable general ledger account and grant will be created and maintained, external to the general ledger, for all future grants, beginning in fiscal year 2026, but also retroactively as each year is prepared for audit. ii. Establish procedures to track expenditures by funding source throughout the project lifecycle. The City will establish written procedures for grant expenses during the FY27 fiscal year. iii. Internal Controls should be designed to perform periodic reconciliations of the SEFA information to the general ledger accounts throughout the fiscal year. See item i. and ii above. Provide appropriate training to staff who are assigned to prepare and review the SEF A. The outside consulting firm began in July 2023, with additional support added in June 2026, with the departure of the City Manager, who was also the prior Finance Director. c. Timeframe for implementation - We will strengthen our grant reconciliation procedures and documentation of support to be able to timely provide support to the auditor. We expect to have adequate reconciliation procedures during the FY23 audit preparation, with full implementation during the FY27 fiscal year.

View Audit 410682

Finding 1228669 (2022-004)

Material Weakness 2022

Housing Authority of the City of Tulsa

OK

HUD Housing Programs Reporting Significant Deficiency

Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures for tracking utility costs and usage in order to accurately complete the HUD- 52722 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Acti...

Public and Indian Housing – ALN #14.850 Recommendation: We recommend that management review their procedures for tracking utility costs and usage in order to accurately complete the HUD- 52722 form. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority reviewed its procedures for compiling and reporting utility consumption and cost data used in the preparation of Form HUD-52722. Additional reconciliation procedures have been implemented requiring utility data reported to HUD to be compared to supporting utility tracking records prior to submission. Management has established a secondary review process for utility reporting and provided additional training to staff responsible for preparing and reviewing utility data. These controls are designed to improve the accuracy of utility reporting and ensure compliance with HUD reporting requirements. Name(s) of the contact person(s) responsible for corrective action: Jennifer Palmer, Vice President Finance Planned completion date for corrective action plan: December 31, 2026

View Audit 410330

Finding 1228639 (2022-006)

Material Weakness 2022

TOWN OF SPRING LAKE

NC

Subrecipient Monitoring Reporting Significant Deficiency § 200.303 § 200.334

SIGNIFICANT DEFICIENCY / NONMATERIAL NONCOMPLIANCE Finding 2022-006 Reporting Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired additional staff to improve the accuracy and timeliness of grant reporting. The Town has also contracted with the North Caroli...

SIGNIFICANT DEFICIENCY / NONMATERIAL NONCOMPLIANCE Finding 2022-006 Reporting Name of Contact Person: James C Overton, Finance Director Corrective Action: The Town has hired additional staff to improve the accuracy and timeliness of grant reporting. The Town has also contracted with the North Carolina League of Municipalities to provide additional training to the Town ‘s staff. Proposed Completion Date: December 31, 2026.

View Audit 410277

Finding 1228544 (2022-002)

Material Weakness 2022

THE LIGHTHOUSE, INC.

HI

HUD Housing Programs Reporting

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410164

Finding 1228543 (2022-001)

Material Weakness 2022

THE LIGHTHOUSE, INC.

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410164

Finding 1228539 (2022-002)

Material Weakness 2022

LEEWARD KOKUA HOUSING INC

HI

HUD Housing Programs Reporting

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410162

Finding 1228538 (2022-001)

Material Weakness 2022

LEEWARD KOKUA HOUSING INC

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410162

Finding 1228534 (2022-003)

Material Weakness 2022

WELLNESS HOUSE INC

HI

HUD Housing Programs Reporting

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410160

Finding 1228533 (2022-002)

Material Weakness 2022

WELLNESS HOUSE INC

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410160

Finding 1228528 (2022-002)

Material Weakness 2022

HONOLULU HOUSE, INC.

HI

HUD Housing Programs Reporting

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410158

Finding 1228527 (2022-001)

Material Weakness 2022

HONOLULU HOUSE, INC.

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410158

Finding 1228523 (2022-002)

Material Weakness 2022

THE NEWHOUSE INC

HI

HUD Housing Programs Reporting

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Per...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month and shortly thereafter, the audited financial statements will be transmitted to the Office of Public and Indian Housing - Real Estate Assessment Center (PIH-REAC). Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410156

Finding 1228522 (2022-001)

Material Weakness 2022

THE NEWHOUSE INC

HI

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.512

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected C...

Planned Corrective Action: The audited financial statements for FY2022 will be finalized before the end of the month, and shortly thereafter, the single audit reporting package will be transmitted to FAC. Name of Contact Person: Melby Albano, MHK HUD Housing Manager, and Greg Payton, CEO Projected Completion Date: 12/31/2024

View Audit 410156

Finding 1228490 (2022-018)

Material Weakness 2022

CITY OF HAMBURG

IA

Reporting

We will institute a policy whereby all federal financial reports are reviewed before submission by the Mayor or a Council member.

View Audit 410134

Finding 1228090 (2022-001)

Material Weakness 2022

Central Mississippi Health Services Inc.

MS

Reporting

The Corporation is establishing formal audit preparation and completion timelines, strengthening monthly and year-end reconciliation and closing procedures, assigning responsibility for monitoring audit and federal reporting deadlines, and maintaining regular communication with the external auditor ...

The Corporation is establishing formal audit preparation and completion timelines, strengthening monthly and year-end reconciliation and closing procedures, assigning responsibility for monitoring audit and federal reporting deadlines, and maintaining regular communication with the external auditor regarding outstanding items and deadlines to return the organization to annual audit reporting.

View Audit 409916

Finding 1227477 (2022-002)

Material Weakness 2022

Apsaalooke Nation Housing Authority

MT

Reporting

2022-002. Finding: Late Filing of Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2021,002, 2020-002) • The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the pe...

2022-002. Finding: Late Filing of Reporting Package to the Federal Audit Clearinghouse (Repeat Finding 2021,002, 2020-002) • The corrective actions implemented in FY 2022: Extraordinary circumstances beyond ANHA control. ANHA was affected by the lack of staff particularly Finance staff during the period 3/16/2020 to 8/31/2021 because of COVID infections and the disruption in staff families due to COVID deaths. ANHA completed the FY2019 audit during this time, however the auditor's subsequent schedule was limited due to infections in their staff. 1. ANHA has scheduled subsequent audits to comply with the Uniform Guidance. 2. ANHA staff and independent audit staff are now healthy since the COVID shutdown. ANHA has a scheduled plan to get audits into the clearing house timely.

View Audit 409514

Finding 1227307 (2022-001)

Material Weakness 2022

RTC Industries, Inc.

OH

Reporting § 200.512

Corrective Action Plan Agency: Department of Transportation, passed through Ohio Department of Transportation Audit Period: 2022 Audit Finding Number: 2022-01 Audit Finding Title: Noncompliance with Audit Submission Requirements Corrective Action Plan: Management concurs with the finding. Management...

Corrective Action Plan Agency: Department of Transportation, passed through Ohio Department of Transportation Audit Period: 2022 Audit Finding Number: 2022-01 Audit Finding Title: Noncompliance with Audit Submission Requirements Corrective Action Plan: Management concurs with the finding. Management has engaged a new audit service provider and has implemented plans to complete the required audits and submit the required Reporting package and Data Collection Forms. Anticipated Completion Date: With the hiring of new auditors, the corrective action plan is substantially completed even though the work is ongoing. Contact Person Responsible: Tina Burrey, Finance Director

View Audit 409424

Finding 1227168 (2022-003)

Material Weakness 2022

County of Rockingham

NH

Reporting Significant Deficiency § 200.303

Audit Finding Reference: 2022-003 Corrective Action Taken or Planned: 1. Formal Documentation and Retention Procedures: Going forward, all report submissions will be accompanied by time and date-stamped confirmation of submission ( e.g., email confirmations, screenshots from the federal submission p...

Audit Finding Reference: 2022-003 Corrective Action Taken or Planned: 1. Formal Documentation and Retention Procedures: Going forward, all report submissions will be accompanied by time and date-stamped confirmation of submission ( e.g., email confirmations, screenshots from the federal submission portal, etc.). These confirmations will be retained in a designated compliance folder for each program. 2. Contingency Plan for System Errors: The County will develop a written contingency plan to address delays caused by system outages or data access issues. This plan will include communication protocols with software vendors, documentation of incidents, and immediate outreach to the granting agency when delays are anticipated. 3. Documenting Extensions and Agency Communication: In any case where a reporting deadline cannot be met, staff will immediately request written approval for extensions from the granting agency, and this correspondence will be retained as part of the official reporting record, as applicable and permitted. 4. Training for Program and Compliance Staff: Staff involved in federal reporting will receive training on reporting deadlines, documentation standards, and escalation protocols for delays. This training will be updated annually to reflect current guidance and program requirements. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance

View Audit 409335

Finding 1227166 (2022-001)

Material Weakness 2022

County of Rockingham

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required...

Audit Finding Reference: 2022-001 Corrective Action Taken or Planned: At the time of compiling the Schedule of Expenditures of Federal Awards (SEF A), the County was unaware that the totals reported in Reports 2 and 3 submitted to the Health Resources and Services Administration (HRSA) were required to be reported under Federal Assistance Listing Number (ALN) 93.498- COVID-19 - Provider Relief Fund. This resulted in an incomplete reporting of federal expenditures under the appropriate ALN. To address this issue, the County will implement the following corrective actions: 1. Training and Guidance: Staff responsible for SEF A preparation will receive additional training regarding federal reporting requirements, including how to align HRSA filings with SEFA reporting and the appropriate identification of Assistance Listing Numbers. 2. Improved Coordination: The County will establish closer coordination between the departments submitting reports to federal agencies (such as HRSA) and those compiling the SEFA to ensure consistency and completeness. 3. Periodic Reconciliations: The County will implement periodic reconciliations of its general ledger and departmental grant records against federal reporting requirements throughout the fiscal year, rather than waiting until year-end. This will support more timely and accurate SEFA preparation. Anticipated Completion Date: October 15, 2025 Contact Person Responsible for Corrective Action: Charles Nickerson, Senior Director of Finance

View Audit 409335

Finding 1227064 (2022-007)

Material Weakness 2022

TOWN OF DOVER, MASSACHUSETTS

MA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Audit Finding Reference: 2022-007 Improve Internal Controls and Compliance with Reporting Planned Corrective Action: The Town agrees with the finding and understands each of the issues that have been identified with internal controls and compliance with reporting. There have been personnel changes i...

Audit Finding Reference: 2022-007 Improve Internal Controls and Compliance with Reporting Planned Corrective Action: The Town agrees with the finding and understands each of the issues that have been identified with internal controls and compliance with reporting. There have been personnel changes in the Town Accountant's office and the new Town Accountant will work to ensure general ledger data is reported accurately as well as review prepared reports thoroughly prior to submission. Planned Implementation Date of Corrective Action: Present Day Person Responsible for Corrective Action: Christopher Costello, Assistant Town Administrator/Finance Director

View Audit 409253

Finding 1227057 (2022-001)

Material Weakness 2022

GREAT NORTHWEST WHOLESALE WATER COMMISSION

MO

Reporting Eligibility § 200.501 § 200.512

Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance).Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the...

Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance).Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Corrective Action Plan: Management acknowledges the finding and has implemented procedures to improve the timely completion and submission of the data collection form to the Federal Audit Clearinghouse. Management has engaged an audit firm to complete the December 31, 2022, 2023, and 2024 audits and will submit the reporting package to the Federal Audit Clearinghouse upon completion. Management will coordinate with the auditors throughout the audit process, monitor applicable reporting deadlines, and establish internal timelines to ensure the audit report and data collection form are submitted within the required time frame prescribed by 2 CFR 200.512(a). Personnel responsible for Corrective Action: Jerri Dearmont, Executive Director Anticipated Completion Date: August 18, 2026

View Audit 409232

Finding 1225676 (2022-007)

Material Weakness 2022

Quileute Tribal School

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.303

Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to...

Condition/Context: For 3 of the 3 samples selected for testing, the School did not provide support for review and approval of the monthly bank reconciliations Corrective action taken: Quileute Tribal School will establish effective internal controls for the monthly bank reconciliations and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent NOTE: In addition, Quileute Tribal School has engaged an independent CPA firm to assist with account reconciliations and audit readiness to help ensure that financial information is complete, accurate, and properly reported. Implementation Date: July 30, 2026

View Audit 408537

Finding 1225675 (2022-006)

Material Weakness 2022

Quileute Tribal School

WA

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.303

Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requireme...

Condition/Context: For 1 of the 3 samples selected for testing, the school did not provide support for review and approval of the Character Investigations. Corrective action taken: Quileute Tribal School will establish effective internal controls for the Character Investigations compliance requirement and adhere to the internal controls. Person responsible for corrective action: Bob Harmon, Superintendent Implementation Date: July 30, 2026

View Audit 408537

Corrective Action Plans

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