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Corrective Action Plans

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Finding 1177654 (2024-001)
Material Weakness 2024
City of Vermilion
OH
Subrecipient Monitoring Reporting § 200.414 § 200.502 § 200.510
We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any...
We have developed a communication procedure that any such project documents that are provided to the City of Vermilion Service Department or City Engineer reflecting revenue and/or expenditures related to work conducted in the City of Vermilion will be promptly provided to the Finance Office for any transaction recording required to have the dollars accurately reflected on our financial statements. This would include road work, water, waste water, storm water or other future project areas that may be included. Once received in the Finance Department, the funding status will be verified to determine if federally sourced. All federally sourced projects will be promptly recorded as revenue or expenses of the city as well as included on the SEFA for the year in question.
View Audit 391077
Finding 1177645 (2024-008)
Material Weakness 2024
Jackson County
OH
Procurement, Suspension & Debarment Reporting
The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX ...
The CDJFS has reviewed its internal reporting procedures and implemented additional verification steps to ensure that expenditure totals are accurately captured, reconciled, and properly reported prior to submission. Moving forward, the Fiscal Officer will be responsible for completing the Title XX Summary Report. Once completed, both the report and the corresponding CR454A will be submitted to the Deputy Director of Fiscal for a final review of all reported expenditures before the report is officially submitted. These enhanced review and verification measures are designed to prevent future reporting discrepancies and reduce the risk of delays in funding associated with draw requests. The agency remains committed to maintaining strong internal controls and ensuring the accuracy and integrity of all financial reporting
View Audit 391060
Finding 1177638 (2024-006)
Material Weakness 2024
Jackson County
OH
Subrecipient Monitoring Period of Performance Reporting
The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief De...
The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.
View Audit 391060
Finding 1177605 (2024-001)
Material Weakness 2024
South Seven Senior Village
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely sub...
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely submission of the SF-SAC reporting package. Since identifying this issue, OlyCAP has begun implementing improved internal controls. During the first half of 2024, the department experienced the loss of all lead fiscal staff, which required subsequent corrections and adjustments to 2024 reporting once external consultants were engaged. This work occurred concurrently with the organization’s transition from antiquated systems to newer platforms. As part of the corrective actions, OlyCAP has established clearly defined responsibility for audit submissions, implemented internal deadlines that precede federal filing requirements, and strengthened management oversight to verify timely completion and submission. OlyCAP is committed to improving its internal control environment to ensure future single audit submissions are completed accurately and within required deadlines. Estimated Completion Date: Completed Responsible Party: Executive Director
View Audit 390989
Finding 1177048 (2024-008)
Material Weakness 2024
County of Delta
MI
Reporting
2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, i...
2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The reports are due within 120 days within the end of the airport’s fiscal year. The County either did not file or did not file timely the required FAA Forms 5100-127 and 5100-126. Until a grant is completed and closed, the County Airport is required to submit an annual Form SF-425, Federal Financial Report, and an annual Form SF-270, Request for Advance or Reimbursement for Non-Construction Projects, or Form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, by December 31st of each year (90 days after fiscal year end). The County did not file timely the Form SF-425 reports nor the Form SF-271 or Form SF-270 reports, as applicable, and did not verify the reports were supported by audited financial records for each open grant. Planned Corrective Action: The County will work to update policies and procedures related to report preparation and submission. Contact person responsible for corrective action: Ashleigh Young, Airport Manager Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177046 (2024-007)
Material Weakness 2024
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303
2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) ...
2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177043 (2024-006)
Material Weakness 2024
County of Delta
MI
Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the...
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177025 (2024-002)
Material Weakness 2024
Buckeye Community School
OH
Reporting § 200.512
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
View Audit 390880
Finding 1177011 (2024-007)
Material Weakness 2024
City of Compton
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177010 (2024-006)
Material Weakness 2024
City of Compton
CA
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177009 (2024-005)
Material Weakness 2024
City of Compton
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned Implementation Date: December 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177008 (2024-004)
Material Weakness 2024
City of Compton
CA
HUD Housing Programs Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. The PHA Executive Director will work with the City Manager, City Controller’s Internal Auditor and Grants reporting team to ensure: 1. Timely reporting 2. There is viable Grants administration policy 3. There is an internal schedule and timeline in preparation for the submissions 4. There is Controller’s office and PHA staff dedicated to financial PHA reporting 5. That there’s an internal soft audit conducted by the aforementioned staff prior to HUD’s deadlines 6. Controller’s office staff is trained by Nan McKay on financial reporting for PHA’s (in process – Internal Auditor taking training in February 2026). 7. The Controller’s office will identify consultants to assist with timely audit submissions as deemed necessary by the City Manager, executive director and City Controller. Planned Implementation Date: July 2026 beginning of fiscal year with new funding and CHA/Controller’s officer reporting structure Responsible Person(s): City Manager, City Controller, PHA Executive Director, and Human Resources Director
View Audit 390871
Finding 1177006 (2024-003)
Material Weakness 2024
Smithfield Housing Authority
RI
HUD Housing Programs Reporting Significant Deficiency
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with...
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with 24 CFR § 985 requirements. Training has been scheduled for April 7, 2026 which will help ensure that staff are aware of the requirements of SEMAP moving forward for its biennial reporting.
View Audit 390862
Finding 1176975 (2024-003)
Material Weakness 2024
City of Warr Acres, Oklahoma
OK
Reporting Internal Control / Segregation of Duties
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunct...
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management acknowledges the finding regarding the delayed submission of the City’s audit report to both the Oklahoma State Auditor and Inspector and the Federal Audit Clearinghouse (FAC). We agree that the combination of turnover in key financial reporting positions and the impact of a natural disaster contributed to delays in completing the fiscal year 2023 financial close and subsequent filings. The City recognizes the importance of timely reporting to maintain compliance with state and federal requirements. Management is committed to strengthening internal controls, improving communication among departments, and ensuring that future audit submissions are completed within the required deadlines. The City feels the delay in this audit was caused from waiting on the Bethany–Warr Acres Public Works Authority Trust Audit to be completed for the City’s audit to be completed. City received first draft letter April 2025.
View Audit 390804
Finding 1176896 (2024-001)
Material Weakness 2024
City of Jurupa Valley
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
View Audit 390741
Finding 1176855 (2024-003)
Material Weakness 2024
City of Stamford
TX
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.328
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party...
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party financial consultant and the city manager.
View Audit 390700
Finding 1176854 (2024-002)
Material Weakness 2024
City of Stamford
TX
Subrecipient Monitoring Reporting
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
View Audit 390700
Finding 1176853 (2024-001)
Material Weakness 2024
City of Stamford
TX
Reporting Internal Control / Segregation of Duties
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part con...
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part consultant to review these reconciliations. Training is being conducted by the third-party consultant and by the City Manager. The City will also strengthen its documentation retention policies to ensure all expenses are properly supported.
View Audit 390700
Finding 1176720 (2024-003)
Material Weakness 2024
National Institute for Pharmaceutical Technology and Education, Inc.
MN
Material Weakness Reporting § 200.512
Corrective Action Plan: A new policy or procedure will be created to ensure a better planning for the future signle audits timelines. Responsible Official: Vadim Gurvich, Executive Director, NIPTE Planned completion date for the CAP: JUNE 30, 2026
Corrective Action Plan: A new policy or procedure will be created to ensure a better planning for the future signle audits timelines. Responsible Official: Vadim Gurvich, Executive Director, NIPTE Planned completion date for the CAP: JUNE 30, 2026
View Audit 390626
Finding 1176712 (2024-002)
Material Weakness 2024
Liberty Georgian Arms Housing Development Fund Company, Inc.
NY
Reporting § 200.512
Finding #2024-002 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the ...
Finding #2024-002 Current Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.
View Audit 390610
Finding 1176711 (2024-001)
Material Weakness 2024
Liberty Georgian Arms Housing Development Fund Company, Inc.
NY
Reporting § 200.512
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the au...
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: Georgian Arms Apartments agrees with the auditor’s recommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Dawn Olmstead, VP – Director of Asset Management, at (315) 337-1401.
View Audit 390610
Finding 1176662 (2024-002)
Material Weakness 2024
Community Action Agency of Butte County, Inc.
CA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.302 § 200.303
Corrective Action Plan - Audit Finding 2024-002 Reportable finding considered a significant deficiency - Inadequate support for distribution of donated food 1. Documentation Procedures The Organization has updated its policies in 2025 to ensure all food distributions—including goods received, distri...
Corrective Action Plan - Audit Finding 2024-002 Reportable finding considered a significant deficiency - Inadequate support for distribution of donated food 1. Documentation Procedures The Organization has updated its policies in 2025 to ensure all food distributions—including goods received, distributed, used for on site meal preparation, and leftover items transferred to partner nonprofits—are supported by appropriate documentation. A standardized set of templates will be used to record: • Distribution logs at each location • Congregate Aggregate Feeding Reports • Documentation of leftover or transferred goods All documentation will be retained in a centralized repository accessible to program and compliance staff. ________________________________________ 2. Distribution Tracking Controls The Organization has implemented strengthened controls to ensure accurate and complete tracking of all food commodities. These controls include: • Required completion of distribution logs at all partner locations • Mandatory retention of Congregate Aggregate Feeding Reports • Reconciliation of monthly distribution activity to the Monthly Distribution Report • Documentation of discarded or transferred goods A compliance checklist is being developed to verify that all required documents are collected each month. ________________________________________ 3. Designation of Responsibility A Chief Operating Officer has been assigned responsibility for ensuring that all distribution documentation is collected, retained, and reviewed. Program staff and site partners will receive ongoing training to ensure consistent adherence to the updated tracking requirements. ________________________________________ 4. Review and Approval A formal review and approval process has been established. Monthly Distribution Reports will be reviewed by: • The Chief Operating Officer • The Warehouse Manager Any discrepancies or missing documentation will be investigated and resolved prior to monthly reporting. ________________________________________ 5. Monitoring and Follow Up Beginning in 2025, the Organization implemented ongoing monitoring procedures, including periodic internal audits of distribution files. Quarterly compliance reviews will be performed to assess adherence to documentation requirements and to identify additional training needs. The Warehouse Manager will report quarterly to senior leadership on distribution documentation compliance. Management will continue refining the new processes and providing ongoing training to ensure full, consistent adoption across all distribution sites. The Organization anticipates that these corrective actions will fully address the documentation gaps identified in the audit and strengthen internal controls moving forward. ________________________________________ Implementation Timeline All corrective action steps were initiated in 2025, and full implementation of updated procedures is ongoing. The Organization anticipates complete adoption across all distribution sites by December 31, 2026. ________________________________________ Responsible Personnel • Chief Operating Officer-Food Bank Operations: Thomas Deramore • Warehouse Manager-Food Bank Operations: Sean Conner • Chief Financial Officer: Kate Stefan • Executive Director: Timothy Hawkins ________________________________________ This Corrective Action Plan is designed to address the auditor’s findings, recommendations and prevent recurrence of similar issues to ensure compliance with Uniform Guidance documentation standards and internal control requirements ________________________________________ Signature: ________________________________________ Kate Stefan, Chief Financial Officer Community Action Agency of Butte County, Inc.
View Audit 390526
Finding 1176656 (2024-002)
Material Weakness 2024
Harrington Family Health Center
ME
Internal Control / Segregation of Duties Reporting § 200.512 § 200.520
Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the...
Finding: 2024-002 Condition Found: FAC filing for fiscal year ended March 31, 2024 was submitted late. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The late FAC filing was primarily the result of delays in finalizing financial statements and staff turnover. Executive leadership has addressed these issues through the corrective actions implemented under Finding 2024 001, including strengthened monthly close procedures and improved oversight of financial reporting timelines. The organization has also participated in financial technical assistance hosted by HRSA. In addition, the Organization has formalized responsibility for monitoring Single Audit and Federal Audit Clearinghouse deadlines within finance leadership, with executive level oversight to ensure compliance. The Organization has also retained a fractional CFO to provide continuity, expertise, and accountability on an ongoing basis. Management expects these actions to result in timely and compliant FAC submissions in future reporting periods. Anticipated Completion Date: Already completed with anticipated timely filing of FY 2026.
View Audit 390525
Finding 1176635 (2024-001)
Material Weakness 2024
Washington Metropolitan Area Transit Authority
VA
Reporting § 200.502 § 200.510
The Authority will develop and implement a standardized fiscal year transition and grant charging process to ensure controls are in place for accurate and timely recording of grant eligible expenditures. As part of this process, WMATA will develop a verification checklist for all funding source recl...
The Authority will develop and implement a standardized fiscal year transition and grant charging process to ensure controls are in place for accurate and timely recording of grant eligible expenditures. As part of this process, WMATA will develop a verification checklist for all funding source reclassification journal entries to ensure compliance prior to posting. This process will: - Identify all stakeholders responsible for year end grant reconciliation and reporting. - Establish a required review and approval process to be completed before any change in funding source or charging mode. - Update Accounting Policies and Procedures Manual to include guidelines to limit reclassification of expenditures incurred in prior fiscal years. - Set a formal annual cut-off date for Program Offices to request current year funding source reclassifications, allowing sufficient time for the Funds and Grants Management team to review and meet fiscal year end reporting deadlines. - Refine current monitoring mechanism for “yet‑to‑bill” transactions throughout the fiscal year for transferred transactions that originated in the general ledger to ensure all federal expenditures incurred within the period are reviewed and reported in accordance with the accrual basis of accounting. - Ensure the requirements for eligibility of expenses for Federal grants from 2 CFR 200.403 are enforced.
View Audit 390495
Finding 1176627 (2024-002)
Material Weakness 2024
Hopi Tribal Housing Authority
AZ
Reporting Significant Deficiency
Management Response: Management concurs with the finding. We recognize the importance of timely submission to the Federal Audit Clearinghouse (FAC) to ensure transparency and maintain eligibility for federal funding. Anticipated Completion Date: To prevent a recurrence, management is implementing th...
Management Response: Management concurs with the finding. We recognize the importance of timely submission to the Federal Audit Clearinghouse (FAC) to ensure transparency and maintain eligibility for federal funding. Anticipated Completion Date: To prevent a recurrence, management is implementing the following steps:  Audit Readiness Calendar: HTHA has prepared a Request for Proposal (RFP) for audit-services solicitation and will publicly post the RFP. The final award date will be Spring 2026. We will develop and implement a formal Standard Operating Procedure (SOP) by Spring 2026 to document the required frequency, format, and supporting documentation for all material reconciliations. The auditor engagement will be fully executed no later than June 2026. Mandatory staff training on the new reconciliation protocols will be conducted for all accounting personnel by Spring 2026, to reinforce accountability and technical proficiency. Responsible Party: Finance Director (responsible party for the significant deficiency), and Chief Financial Officer (CFO) (responsible for internal control implementation).
View Audit 390475
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