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Corrective Action Plans

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Heights Towers Services Company
TX
HUD Housing Programs Reporting Matching / Level of Effort / Earmarking
Audit Finding 2025-002: During our testing of residual receipts account transactions, it was discovered that the Project had withdrawn $47,420 and transferred it back after 3 months. -Response: Management believed that including this expenditure in its request for withdrawal of funds from the reserv...
Audit Finding 2025-002: During our testing of residual receipts account transactions, it was discovered that the Project had withdrawn $47,420 and transferred it back after 3 months. -Response: Management believed that including this expenditure in its request for withdrawal of funds from the reserve for replacement account was sufficient. Management also promptly replaced the funds taken temporarily from the residual receipts account, once they received the funds from the reserve for replacement account controlled by the lender. In the future, management will make sure to obtain prior approval from HUD before making any withdrawals from the residual receipts account.
View Audit 365067
Heights Towers Services Company
TX
HUD Housing Programs Reporting
Audit Finding 2025-001: During our testing of reserve for replacement account transactions, it was discovered that the Project had made deposits of an insufficient amount each month for 22 months through September 2024. -Response: The reserve for replacement account is controlled by the lender and ...
Audit Finding 2025-001: During our testing of reserve for replacement account transactions, it was discovered that the Project had made deposits of an insufficient amount each month for 22 months through September 2024. -Response: The reserve for replacement account is controlled by the lender and when the lender discovered the deficiency during the year ended May 31, 2025 a lumpsum amount was drafted from the Project's monthly payment to cover the shortfall. In future, Management will inform the lender of changes to the monthly required deposit to the reserve for replacement account made by HUD.
View Audit 365067
Finding 574031 (2025-001)
Significant Deficiency 2025
Lutheran Social Services of the South, Inc.
TX
Reporting
Grant accountants will review all new grant awards for reporting schedules at their inception to ensure that off-cycle reporting requirements are included in the calendar, and review that the reports are available in the Payment Management Services (PMS) system monthly and include all known reports ...
Grant accountants will review all new grant awards for reporting schedules at their inception to ensure that off-cycle reporting requirements are included in the calendar, and review that the reports are available in the Payment Management Services (PMS) system monthly and include all known reports due. Grants Manager will review the calendar monthly to ensure that it is maintained with accurate information and the reporting steps are being addressed.
View Audit 364616
Finding 572937 (2025-002)
Significant Deficiency 2025
Csi Residential, Inc.
CT
Questioned Costs HUD Housing Programs Reporting
Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project enforce procedures that ensure deposits are made timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned i...
Deposits required by HUD were not made during fiscal year 2025 to the reserve fund. Recommendation: CLA Recommends the Project enforce procedures that ensure deposits are made timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has made the missing deposit as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
View Audit 363778 Questioned Costs: $1
Finding 572935 (2025-001)
Significant Deficiency 2025
Csi Residential, Inc.
CT
HUD Housing Programs Reporting Significant Deficiency
The Project had not timely reviewed the bank reconciliations for July 2024. Recommendation: CLA Recommends the Project review bank reconciliations timely and formerly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to fin...
The Project had not timely reviewed the bank reconciliations for July 2024. Recommendation: CLA Recommends the Project review bank reconciliations timely and formerly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management has retroactively reviewed all bank reconciliations that were not reviewed by the former management team as of March 31, 2025. Name of the contact person responsible for corrective action: Laurie Rudman, Senior Vice President, CFO Planned completion date for corrective action plan: March 31, 2025
View Audit 363778
Finding 572429 (2025-001)
Significant Deficiency 2025
Regis University
CO
Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking
Finding 2025-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2025 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non...
Finding 2025-001 Personnel Responsible for Corrective Action: Deborah Vinnola, Registrar Anticipated Completion Date: September 30, 2025 Corrective Action Plan: The Office of the Registrar has put into place a more detailed corrective action plan regarding the finding of delayed enrollment and non-enrollment reporting to NSLDS through NSC. The Office of the Registrar has adjusted the Degree Verify submission from every 45 days to every 30 days to NSC to ensure graduation dates are reported in a more timely fashion for NSLDS within the required 60 days for financial aid. Starting Summer 2025, the Office of the Registrar has begun inactivating academic programs for students who have not had registration activity within the last two to three academic years to ensure that they are not reported as enrolled to NSC/NSLDS. NSC Enrollment Reporting will continue to be submitted every 30 days and the Office of the Registrar has worked to review the reporting criteria using terms and not semesters to better report active enrollment in current courses. The Ellucian Graduation Application form and process is in the final stages of testing which will eliminate completely the need to add a pseudo course with a future date after the student’s current program has been inactivated or graduated. The Office of the Registrar will be more proactive with the colleges for identifying students who have not graduated within the six year (undergraduate), four year (graduate) and certificate time frames by working with the appropriate dean’s offices. This should eliminate those students who have completed their coursework; close to completing their coursework but were never reviewed by their advisor/program for graduation. Since Regis uses the end date of the last course completed, the Office of the Registrar will work with advising units to review the lists to increase a better reporting of degree completion.
View Audit 363564
Finding 570974 (2025-001)
Significant Deficiency 2025
Village Cooperative of Hutchinson
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 361899
Finding 570847 (2025-001)
Significant Deficiency 2025
Cornish College of the Arts and Cornish Foundation
WA
Student Financial Aid Reporting Significant Deficiency
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Th...
Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student that was incorrectly coded as FWS funds, the funds were immediately reclassified as institutional aid. Since Cornish, did not draw down all FWS funding, it did not impact the G5 drawdown and no needs needed to be returned. Going forward, a higher-level review will be conducted for students with high SAI and low need to ensure that no need-based funds, if not eligible, are in the packaging. This review, will take place after the initial counselor review, but before a student can begin working in the FWS program. This third check will ensure that these types of files are again reviewed in a timely manner and no over awards will happen in the future. Name(s) of the contact person(s) responsible for corrective action: Sara Drummond Planned completion date for corrective action plan: June 16th, 2025
View Audit 361771
Finding 568853 (2025-001)
Significant Deficiency 2025
Realife Cooperative of Bloomington
MN
Reporting Internal Control / Segregation of Duties
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...
Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.
View Audit 360579
Finding 1217887 (2024-001)
Material Weakness 2024
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
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 403972
Finding 1217814 (2024-001)
Material Weakness 2024
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
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 403923
Finding 1217742 (2024-002)
Material Weakness 2024
Boys & Girls Clubs of Southcentral Alaska
AK
Reporting Material Weakness § 200.512
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial insta...
The Boys and Girls Clubs of Southcentral Alaska has contracted with a national accounting firm, Fohrman and Fohrman, to reconcile the 2025 books and implement a simpler accounting structure. There will still be significant findings in 2025 as the organization ultimately closed due to financial instability. The new system will be implemented in 2026. Fohrman and Fohrman will continue on contract to ensure adequate financial reporting and reporting to the Board.
View Audit 403865
Finding 1217585 (2024-002)
Material Weakness 2024
Washington County Arkansas
AR
Reporting
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
View Audit 403725
Finding 1217584 (2024-001)
Material Weakness 2024
Washington County Arkansas
AR
Allowable Costs / Cost Principles Reporting
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correc...
In response to the finding of a misstatement on the 2024 Schedule of Federal Awards document submitted to Frost PLLC, The County has established a cycle of training for new and existing staff withing the Grants department as well as created a multi-step review process in order to identify and correct errors prior to beginning the auditing process. This process includes coordinating with other County departments to make sure all activities are recorded in the proper periods on the Schedule of Federal Awards document.
View Audit 403725
Finding 1217544 (2024-009)
Material Weakness 2024
County of Lycoming, Pennsylvania
PA
Subrecipient Monitoring Reporting Significant Deficiency
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nin...
Finding 2024-009 – Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Condition/Context: The County's Single Audit and reporting package was delayed for the year-ended December 31, 2023, as a result of turnover within its Budget and Finance Office, beyond the nine month due date. Corrective Action: The Controller’s office has new procedures in place to help facilitate the year end closing process so the audit can be completed in a timely manner. Responsible for Implementing Corrective Action: Controller’s Office Anticipated Completion Date: We anticipate this to be completed in coordination with the 2026 audit.
View Audit 403696
Finding 1217535 (2024-002)
Material Weakness 2024
County of Norfolk
MA
Reporting Internal Control / Segregation of Duties
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-0...
The County of Norfolk, Massachusetts respectfully submits the following corrective action plan for the year ended June 30, 2024 Name and address of the independent public accounting firm: CBIZ CPA’s 53 State Street, 17th Floor Boston, MA 02109 Audit Periods: July 1, 2023 through June 30, 2024 2024-002: Other Matters – Filing in Accordance with OMB Guidance Criteria or Specific Requirement: OMB guidelines require the Single Audit to be completed and submitted to the Federal Audit Clearinghouse no later than nine months after fiscal year end. Condition: The failure to reconcile accounts promptly has resulted in delays in the completion of the County’s financial statement audits and single audit filings over multiple years. Cause: The County lacks effective internal controls and established procedures to ensure timely and accurate reconciliation of accounts, which has hindered the audit process and led to delays in meeting Single Audit reporting deadlines. Effect: The County is not in compliance with the OMB guidelines. Recommendation: We recommend that County management develop and implement formal policies and procedures to ensure timely account reconciliations and accurate financial reporting. These procedures should specifically address the requirements for the timely completion and submission of the Single Audit, in accordance with OMB guidelines. Views of Responsible Officials and Planned Corrective Actions: The factors contributing to the delays in financial reporting have been resolved and the county plans on being in full compliance for the SEFA reporting by fiscal year 2026. If the Oversight Agency has questions regarding this plan, please call John Cronin at (781) 234-3435. Sincerely yours, John Cronin
View Audit 403687
Finding 1217476 (2024-002)
Material Weakness 2024
Saunders County
NE
Reporting Internal Control / Segregation of Duties
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost consi...
The County recognizes the deficiencies in their internal control related to segretation of duties and preparation of the financial statements. They will continue to update, implement, and monitor their financial procedures, and implement mitigating controls as much as possible. In view of cost considerations, adding personnel to address these deficiencies would not be practical.
View Audit 403649
Finding 1217427 (2024-004)
Material Weakness 2024
Baltimore Corps, INC
DC
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.512
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-004: Significant Deficiency in internal Controls and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the findings. We acknowledge the importance of adhering to the federal guidelines for the submission of the reporting package within the mandated nine-month period. To address this, BCI will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year-end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering federal assistance programs within BCI. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with federal requirements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217426 (2024-003)
Material Weakness 2024
Baltimore Corps, INC
DC
Eligibility Subrecipient Monitoring Reporting § 200.514
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over ...
Schedule of Corrective Action Plan For the Year Ended June 30, 2024 Finding 2024-003: Significant Deficiency and Noncompliance over Eligibility Responsible Official’s Response and Corrective Action Plan: We concur with the findings related to deficiencies in Internal Controls and Noncompliance over Eligibility related to our federal grant. In response, BCI has streamlined document collection and tracking and has strengthened its onboarding and document retention procedures to ensure all member files include the required documentation, including the signed member agreements. Planned Implementation Date of Corrective Action Plan September 1, 2024 Person Responsible for Corrective Action Plan Caryn York, President & CEO
View Audit 403640
Finding 1217419 (2024-010)
Material Weakness 2024
Community Legal Aid Society, Inc.
DE
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting § 200.1 § 200.303 § 200.32
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
This has been corrected with current staff. We are making sure that all reports are filed on time and correctly. Responsible Official: Director of Finance Expected Completion Date: The report was corrected 4/14/2026 with the completion of the 2025 SLFRF Compliance Report.
View Audit 403627
Finding 1217417 (2024-001)
Material Weakness 2024
Elderbridge Agency on Aging
IA
Subrecipient Monitoring Reporting
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
THE CONTRACTS WILL UPDATED WITH THE FEDERAL ASSISTANCE NUMBER BEGINNING WITH THE 2025 CONTRACTS
View Audit 403617
Finding 1217363 (2024-001)
Material Weakness 2024
PELHAM-BATESVILLE FIRE DEPARTMENT
SC
Reporting Matching / Level of Effort / Earmarking
The Town is working with its external auditor to issue the Single Audit for the year ended December 31, 2024. Anticipated Completion Date: May 28, 2026
The Town is working with its external auditor to issue the Single Audit for the year ended December 31, 2024. Anticipated Completion Date: May 28, 2026
View Audit 403550
Finding 1217290 (2024-001)
Material Weakness 2024
North Central Alabama Regional Council of Local Governments
AL
Subrecipient Monitoring Reporting Significant Deficiency
FINDINGS - U.S ECONOMIC DEVELOPMENT ADMINISTRATION, ALN# 11.307 SIGNFICANT DEFICIENCY Finding 2024-001 - Reporting: The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Aydjt finding 2024-001: Ba...
FINDINGS - U.S ECONOMIC DEVELOPMENT ADMINISTRATION, ALN# 11.307 SIGNFICANT DEFICIENCY Finding 2024-001 - Reporting: The U.S. Economic Development Administration ALN # 11 .307 require reports to the appropriate federal agency for revolving loan funds and grants. Response to Aydjt finding 2024-001: Background: The FY2024 Semi-Annual Revolving Loan Fund Financial Reports were not submitted within the required timeframe. Current accounting and RLF management were not responsible for report preparation during the reporting period and unable to verify the specific circumstances that resulted in the late submissions. The finding indicates that report controls and monitoring procedures in place at the time were not sufficient to ensure required deadlines were met primarily due to accounting and RLF staff turnover. Conclusion: Staffing turnover was mitigated in Fall 2025 allowing significant progress towards existing corrective action plan. Progress was as follows: • Developing updated and written procedures for RLF reporting. • Ensuring current key staff members and management have access to reporting instructions and supporting documentation. • Ensuring periodic management review of reporting deadlines and requirements.
View Audit 403451
Finding 1217286 (2024-001)
Material Weakness 2024
Aha MacAv Housing Entity
AZ
Subrecipient Monitoring Material Weakness Reporting § 200.320
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must...
Management's Response: AMHE has established policies and procedures for the creation, approval, submission and retention of all required reports. On September 27, 2018 AMHE updated and adopted the Financial Management Policy and Procedures. Page 6, Section 8, Financial Reports states: "The TDHE must be able to produce accurate, current, and complete disclosure of the financial results of each of the financially assisted activities made in accordance with the financial reporting requirements of the grant or sub-grant. The TONE shall use the financial reports as tools to manage, control, ensure compliance, monitor, and inform the TDHE on its financial activities. Reports to Grant Agencies: The TDHE shall complete and submit all reports to Federal, State, and local grant agencies in accordance with, and in the format and timelines required by the agency. The Executive Director will oversee all administrative and financial reports, including the HUD Standard Form 425, the INP and the APR, before the due dates designated by HUD, as such forms and deadlines may change from time to time." AMHE will do better in adhering to our Financial Management Policy and Procedures moving forward and getting the reports submitted in a timely manner. Estimated Completion Date: Immediately AMHE will adhere to the practice of the Financial Reporting of the Financial Management Policy and Procedures. This will be addressed with AMHE staff prior to 6/30/26. Responsible Party: Comptroller and Interim Director.
View Audit 403436
Finding 1217257 (2024-006)
Material Weakness 2024
Municipality of Guayanilla
PR
Reporting
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement.
View Audit 403397
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