Corrective Action Plans

Finding 1163355 (2024-001)

Material Weakness 2024

MI

Reporting § 200.512

Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required ...

Management acknowledges the delay in submitting the Single Audit reporting package to the Federal Audit Clearinghouse. The late submission was primarily the result of delays in the year-end financial close process caused by a vacancy within the accounting department and the additional time required to fill and train for that position. These staffing challenges impacted the timing of the audit and, consequently, the submission deadline. To address this going forward, management has strengthened its close process by reallocating responsibilities during staffing gaps, cross-training existing personnel, and ensuring adequate coverage for key accounting functions. Management has also implemented a compliance calendar and designated responsibility for monitoring all audit-related deadlines to help ensure timely preparation and submission of future reporting packages. All corrective actions will be fully implemented prior to the next audit cycle.

View Audit 372865

Finding 1163338 (2024-003)

Material Weakness 2024

Upper Missouri District Health Unit

ND

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 20...

2024-003 - IMMUNIZATION COOPERATIVE GRANT AGREEMENTS - INTERNAL CONTROLS - LACK OF SUPPORT FOR PAYROLL APPROVALS - ALN #93.268 - SIGNIFICANT DEFICIENCY FINDING TYPE: SIGNIFICANT DEFICIENCY Finding 2024-003 Federal Program: FAIN: IMMUNIZATION COOPERATIVE AGREEMENT NH23IP922623 ALN: 93.268 Year(s): 2024 Federal Agency: U.S. Department of Health and Human Services Pass Through Agency: North Dakota Department of Health Questioned Cost: $0 Condition: Upper Missouri District Health Unit does not have documented approval of the payroll transactions to ensure that the expenditures are allowable to the Immunization Cooperative Agreements program and are coded to the proper grant. Corrective Action Plan: We agree, UMDHU will be adding proper approval processes regarding payroll transactions. Anticipated Completion Date: FY 2026

View Audit 372860

Finding 1163321 (2024-001)

Material Weakness 2024

People's Housing+, Inc.

LA

Reporting § 200.512

Response: The Organization realized its Single Audit requirement in September of 2025 and immediately made plans to fulfill its requirements. Going forward, the Organization will track federal expenditures contemporaneously in order to determine when a reporting threshold is tripped. This should all...

Response: The Organization realized its Single Audit requirement in September of 2025 and immediately made plans to fulfill its requirements. Going forward, the Organization will track federal expenditures contemporaneously in order to determine when a reporting threshold is tripped. This should allow the Organization enough time to comply with the applicable laws and regulations.

View Audit 372834

Finding 1163310 (2024-001)

Material Weakness 2024

Heading Home

NM

Reporting § 200.512

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their ro...

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. The FY23 audit was completed in May 2025 and the Heading Home’s accounting team anticipates the FY24 audit to be completed by November 2025. While this will once again result in a late filing, the new management team has made significant strides in a short amount of time and anticipates that the 2025 and all future audits will be submitted on or before the March 31st due date. Management anticipates the above corrective action plan to be fully implemented by November 30, 2025. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, and Debbie Brickman, Chief Financial Officer.

View Audit 372829

Finding 1163308 (2024-002)

Material Weakness 2024

Heading Home

NM

Allowable Costs / Cost Principles Reporting Significant Deficiency

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their ro...

Heading Home management is in agreement with this finding. After years of turnover in key management positions steps have been taken to address staffing challenges and these positions have been successfully staffed with high-quality individuals who bring extensive knowledge and expertise to their roles. These positions include a new Chief Executive Officer, Director of Operations, Chief Financial Officer, and Director of Human Services. To address challenges in accounting and finance Heading Home had contracted with a local CPA firm specializing in nonprofit accounting and financial reporting to assist the CFO with daily accounting tasks, the monthly close, financial reporting to management and the board of directors, and to facilitate and ensure audits are completed timely each year. The new management group is committed to maintaining a skilled and competent team in key financial roles. Due to the backlog of billings at the opening of FY23, the billing submissions and quarterly reports for the first quarter were submitted late. With the new staff and assistance, these billings and quarterly reports were brought current as quickly as possible. They are now current and being submitted in a timely manner. Management’s corrective action plan was fully implemented by June 30, 2025, and anticipate that there will be no further issues. Personnel responsible for ensuring implementation include Connie Chavez, Executive Director, and Debbie Brickman, Chief Financial Officer.

View Audit 372829

Finding 1163295 (2024-001)

Material Weakness 2024

Genesis Community Health, Inc.

FL

Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.302

Additional preventive internal control procedures will be implemented, designating a secondary individual responsible for submission should the primary individual leave or be terminated. These procedures and internal controls have been implemented as of the date of this report.

View Audit 372818

Finding 1163275 (2024-002)

Material Weakness 2024

Youthcare

WA

Allowable Costs / Cost Principles Reporting Significant Deficiency

Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the ...

Corrective Action Plan For the Year Ended December 31, 2024 Contact Person(s): De Angelo Jones, Finance Director Deangelo.jones@youthcare.org Finding 2024-002 Significant deficiency in internal controls over compliance related to reporting. Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): No disagreement. Corrective action planned:  Develop a contract expenditure compliance review process created with final review and approval by Finance Director. Anticipated completion date: Fixed January 1, 2025

View Audit 372803

Finding 1163220 (2024-005)

Material Weakness 2024

Greater Columbia Accountable Community of Health

WA

Reporting § 200.329

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagre...

The Department of Health and Human Services/Centers for Disease Control and Prevention – Assistance Listing No. 93.495 Recommendation: We recommend the organization create and or update policies and procedures to ensure all required reports are submitted timely and accurately. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: GHN has developed and is in the process of implementing a tracking system for compliance deadlines, including report submissions. Name of the contact person responsible for corrective action: Amber Henderson, Chief Organization Excellence & Strategy Officer Planned completion date for corrective action plan: December 31, 2025

View Audit 372710

Finding 1163192 (2024-001)

Material Weakness 2024

City of Clarksville Gas & Water

TN

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure com...

Management concurs with the finding. Procedures have been implemented to enhance year-end review of grant activity, including reconciliation of grant expenditures and receivables to the SEFA and general ledger prior to issuance. The Departments’ will continue to monitor these processes to ensure compliance with the Uniform Guidance reporting requirements. Anticipated Completion Date: October 31, 2025

View Audit 372690

Finding 1163133 (2024-002)

Material Weakness 2024

Share Food Program, In.c

PA

Material Weakness Reporting

Share Food Program will obtain verification of reportable amounts where pass-through activity is applicable. This amount will be reconciled to the amounts and disclosures in the financial statements. This was implemented for finanical reporting for the fiscal year ended June 30, 2025.

View Audit 372674

Finding 1163121 (2024-001)

Material Weakness 2024

Share Food Program, In.c

PA

Reporting § 200.510

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely...

Share Food Program has developed procedures and processes to manage, maintain, and reconcile the Financial Statements to the Schedule of Expenditures of Federal Awards as part of our year end closing procedures. This was implemented, and it is expected that the June 30, 2025 reporting will be timely and accurate.

View Audit 372674

Finding 1163082 (2024-002)

Material Weakness 2024

RealOptions

CA

Reporting Internal Control / Segregation of Duties § 200.303 § 200.502 § 200.510

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person:...

Corrective Action: The Organization agrees with the finding and acknowledges the omission of the auditee’s prepared SEFA. The Organization will establish formal procedures to ensure SEFA preparation along with all federal funded contracts included in the SEFA as expenditures. Name of Contact Person: Leah Gaul, Director of Operations and Human Resources Proposed Completion Date: December 31, 2025

View Audit 372652

Finding 1163077 (2024-003)

Material Weakness 2024

Dayton School District #8

OR

Reporting Subrecipient Monitoring § 200.508 § 200.510

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Depa...

Finding 2024-003 - Schedule of Expenditures of Federal Awards (Material Weakness) CFDA Title and Number 84.425 Education Stabilization Fund Name of Federal Agency: U.S. Department of Education CFDA Title and Number 84.010 Grants to Local Education Agencies (Title I) Name of Federal Agency: U.S. Department of Education Compliance/Internal Control over Compliance: Auditee Responsibilities Criteria: CFR Part 200.508, CFR Part 200.510, Auditee Responsibilities state that the auditee must prepare the Schedule of Expenditures of Federal Awards, which must list individual Federal awards by Federal Agency, including the total Federal awards expended, name of the pass-through entity, CFDA number, and total amount provided to subrecipients. The information contained in the Schedule of Expenditures of Federal Awards should be derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Condition: The Schedule of Expenditures of Federal Awards (SEFA) was presented for audit on an untimely basis, and with values that were not reconciled with the general ledger. Cause: The District staff had insufficient training or support to prepare the SEFA and ensure that it was reconciled with general ledger amounts. District management did not have monitoring policies to recognize and correct the deficiency. Effect or Potential Effect: Errors in recording and reporting of revenues and expenditures of federal awards may not be detected and/or corrected. Because the Auditee’s SEFA that was presented for audit was completed incorrectly, and not reconciled to the general ledger, the SEFA was materially misstated, prior to auditor's correction recommendations. Questioned Cost: No Context: Lack of adequate controls over the Schedule of Expenditures of Federal Awards and related accounting resulted in the following:  SEFA was originally presented for auditors with incorrect information.  SEFA was not presented for auditors on a timely basis.  No reconciliation between federal expenditures reported on the GL and the SEFA was presented. Repeat of a Prior-Year Finding: No Recommendation: We recommend that the District establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFAs. Internal controls should be designed to prevent, detect, or correct errors in a timely manner by performing periodic reconciliations of the SEFA information to the general ledger throughout the fiscal year. The District should provide appropriate training to staff who are assigned to prepare and review the SEFA. District’s Response: The District acknowledges the deficiencies. Corrective Action Plan: The District will establish policies and procedures to ensure that all Federal awards are identified and reported accurately on future SEFA reports. Planned Implementation Date: August 1, 2025 Responsible Person: Director of Business Services, Yamhill County School District No. 8

View Audit 372646

Finding 1163071 (2024-001)

Material Weakness 2024

Epic - Every Person Influences Children, Inc.

NY

Reporting

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal ...

Finding 2024-001: (a) Comments with the Finding and Recommendation – The Organization agrees with the finding as well as the recommendation. Please see below for action taken. (b) Corrective Action Taken – Management completed the required audit and submitted its Data Collection Form to the Federal Audit Clearinghouse immediately upon identifying the compliance deficiency. Management has developed policies and procedures that will help to ensure timely and accurate tracking of federal expenditures on an annual basis and ensure it complies with any updates to the Uniform Guidance in the future.

View Audit 372642

Finding 1163058 (2024-002)

Material Weakness 2024

Town of York

ME

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for superv...

Management’s response/corrective action plan: Similarly, YSD acknowledges this deficiency and attributes it to a lack of knowledge of the requirements. Going forward, the School Nutrition Director will present prepared reports, prior to formal submission, to the YSD Business Administrator for supervisory review and reconciliation.

View Audit 372626

Finding 1163053 (2024-002)

Material Weakness 2024

Eastern Market Corporation

MI

Procurement, Suspension & Debarment Reporting

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified...

Condition: Eastern Market's reporting package was not completed and submitted to the Federal Audit Clearinghouse within nine months after year-end. Corrective Action Plan: Corrective Action Planned: Management acknowledges the finding and agrees with the recommendation. Many of the causes identified were unique to this current reporting period and will either not be present in the next reporting period or will enhance the reporting capabilities of Eastern Market to eliminate the risk going forward. Further, this was the first single audit for the staff and accounting department at Eastern Market which increased the risk of non-compliance. The staff now has this familiarity to ensure timely submission going forward. Name(s) of Contact Person(s) Responsible for Corrective Action: Tyler Walz, Director of Accounting, Quatrro Business Support Services; Katy Trudeau, President and CEO, Eastern Market Corporation Anticipated Completion Date: Corrective action plan implemented as of September 2025.

View Audit 372621

Finding 1163018 (2024-001)

Material Weakness 2024

Community Based Public Safety Collective, Inc.

NJ

Subrecipient Monitoring Period of Performance Reporting § 200.512

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management...

Auditors Recommendation: CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collections form can be submitted before the deadline. Corrective Action Plan: Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. Management also acknowledges that this finding will appear for the next audit year, however to correct this and prevent recurrence of this issue the organization has implemented the following actions: Established external filing deadlines. Enhanced monitoring and tracking. Assignment of oversight responsibility. Improved coordination with external auditors. Staff Training. Anticipation Completion Date: These corrective actions were initiated in the 2025 fiscal year and will be fully in place for the 2025 audit cycle, ensuring timely submission by September 30. 2026 Management Statement: Management believes these corrective steps will ensure full compliance with federal reporting requirements going forward and prevent recurrence of late submissions. Responsible Individual: Managing Director, Fred Fogg

View Audit 372614

Finding 1163009 (2024-005)

Material Weakness 2024

West Virginia Rural Water Association INC

WV

Reporting

The Association will ensure their financial information is completed in time to meet all filing requirements going forward.

View Audit 372594

Finding 1163002 (2024-002)

Material Weakness 2024

Barry County, Missouri

MO

Reporting Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.

View Audit 372593

Finding 1163001 (2024-001)

Material Weakness 2024

Barry County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management

The County Clerk and Treasurer will work with the accounts payable department to update and create spreadsheets and schedule a mid-year review of SEFA funds and grants. Implementation of spreadsheets is in progress and expected to be fully implemented by June 1, 2026.

View Audit 372593

Finding 1162991 (2024-002)

Material Weakness 2024

Red Lake County

MN

Reporting

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting ...

Name of Contact Person Responsible for Corrective Action: Kelsey Gervais, County Auditor Summary of Corrective Action Previously Reported: Future annual County audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Anticipated Completion Date: December 31, 2025.

View Audit 372590

Finding 1162990 (2024-004)

Material Weakness 2024

Appalachian Ohio Manufacturers Coalition

OH

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and complian...

Management’s Response : AOMC acknowledges that there is no documented proof of approval for the match related expenditure. AOMC staff directly responsible for grant management will continue to attend training sessions to strengthen their knowledge of grant reporting, grant requirements, and compliance responsibilities. Additionally, AOMC has increased board oversight during the grant process by creating a Finance and Grant Subcommittee, where grant compliance, proper reporting, and related requirements are regularly reviewed. This ensures stronger oversight of compliance and accurate reporting moving forward.

View Audit 372589

Finding 1162977 (2024-004)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Internal Control / Segregation of Duties

Management concurs with the Finding. We gave instructions to the Fiscal Staff to maintain a dateline control sheet to ascertain that required reports were submitted within the due date and to retain evidence on file about each submission.

View Audit 372579

Finding 1162976 (2024-003)

Material Weakness 2024

Valle Verde Housing-Municipality of Adjuntas

PR

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff...

Management concurs with the Finding. The fiscal year 2023-2024 Single Audit reporting package will be immediately uploaded to the Federal Audit Clearinghouse (FAC) web portal upon receipt of the auditor’s reports. As a preventive actions for fiscal year, 2024–2025, the Municipality’s financial staff, with the support of a financial consulting firm, have been working to prepare the FY 2024-2025 financial statements and Single Audit deliverables to comply with the established deadline.

View Audit 372579

Finding 1162969 (2024-004)

Material Weakness 2024

City of Saratoga Springs, New York

NY

Reporting

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party...

The City has established policies and procedures related to accounting, auditing, financial reporting, and grant administration. City Departments will work together to ensure personnel are supervised, trained and provided policies and procedures for accounting and reporting grants. Responsible Party and Anticipated Completion Date: Commissioner of Finance Minita Sanghvi 12/31/2026

View Audit 372565

Corrective Action Plans

Filters