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Finding 1177682 (2024-015)
Material Weakness 2024
Southeast New Mexico College
NM
Student Financial Aid Reporting Significant Deficiency § 200.512
Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of ...
Recommendation The College should continue to work with the accounting department and accounting systems to assist its auditor to catch up its financial reporting and records to allow for the completion of future audits. Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. To ensure timely future submissions, the following corrective actions have been implemented. Revised Timeline and Calendar Controls: • A compliance calendar has been developed and integrated into the Business Office workflow to monitor federal reporting deadlines, including the DCF due date. This calendar includes reminder notifications at 90, 60 and 30 days before the March deadline. Internal Review Process: • A designated compliance officer or fiscal services staff member has been assigned responsibility for tracking the DCF submission process and coordinating with the external auditors to ensure timely receipt of the final audit. Audit Planning Coordination: • Annual audit planning meetings now include a discussion of reporting deadlines, and the contract with the external audit firm will include a clause requiring delivery of the final audit in a timeframe that supports compliance with federal submission timelines. Training and Awareness: • Relevant staff will have completed training in Uniform Guidance reporting requirements, including DCF submission procedures and deadlines to ensure full understanding of the importance of timely compliance. Due of Completion: August 31, 2025 Responsible Party(ies) Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Director of Finance, Accounts Receivable Coordinator, Business Office Manager
View Audit 391086
Finding 1177673 (2024-011)
Material Weakness 2024
Southeast New Mexico College
NM
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Significant Deficiency § 200.302 § 200.305
Recommendation We recommend the College establish the required written procedures for federal monies and have them available to all personnel who work with federal programs Management Response Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit repo...
Recommendation We recommend the College establish the required written procedures for federal monies and have them available to all personnel who work with federal programs Management Response Corrective Action Unfortunately, due to the untimely completion and release of the June 30, 2023 audit report (released on August 8, 2025 - over two years after the end of the June 30, 2023 fiscal year audit), the College did not have the opportunity to review and begin a timely process of addressing a majority of the audit findings until well after the end of the audit period. While the College is committed to corrective action, the delayed delivery of the June 30, 2023 audit limited the ability to implement corrective measures earlier. The College is working proactively to ensure that these issues are resolved going forward. It is important to note that Southeast New Mexico College was a newly established independent community college, having formally separated from New Mexico State University (NMSU) as of April 2022. During this transition period, many administrative processes, including federal grant compliance procedures, were in the process of being developed, transitioned, and implemented independently from NMSU systems. As a result, certain policies, procedures, and documentation processes were not yet fully established or operational at the time of the audit. Corrective Action Taken / Planned: Policy Development • The institution will develop comprehensive written policies and procedures to address compliance requirements related to 2 CFR 200, Subparts D and E of the Uniform Guidance and approved by institutional leadership by July 31, 2025. Policy Review and Approval • Draft policies will be reviewed by VP of Business and Finance and approved by institutional leadership by August 31, 2025. Training • Relevant personnel will be trained on the new policies and procedures to ensure consistent understanding and compliance. Implementation • The institution will fully implement the new procedures by August 31, 2025, and will ensure all departments involved with federal awards are following them. Ongoing Review: • Policies and procedures will be reviewed annually, and updates will be made as necessary to ensure continued compliance with federal regulations. Date of Completion: August 31, 2025 Responsible Parties Vice President for Business and Finance (or appropriate official), Dean of Business and Finance, Director of Finance, Restricted Funds Manager
View Audit 391086
Finding 1177606 (2024-002)
Material Weakness 2024
South Seven Senior Village
WA
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterp...
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterpretation of system information and insufficient verification procedures to confirm current eligibility. In response, OlyCAP has initiated corrective actions to strengthen eligibility determination controls, including reinforcing documentation requirements prior to service initiation, clarifying staff procedures for reviewing eligibility system data, and providing additional training to ensure eligibility requirements are consistently understood and applied. Management is committed to maintaining compliance with federal program requirements and improving internal controls to prevent similar occurrences in the future. Estimated Completion Date: In progress / Ongoing Responsible Party: Program Management with Finance Oversight
View Audit 390989
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 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 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 1176657 (2024-003)
Material Weakness 2024
Harrington Family Health Center
ME
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115...
Finding: 2024-003 Condition Found: Through testing a statistically valid sample of 25 individual patient balances, we noted one instance in which the sliding fee discount applied was inconsistent with the Organization’s policy. Based on income and family size, the patient received a discount of $115 but qualified for a discount of $215, resulting in a $100 difference. Individual(s) Responsible for Corrective Action: Tafta McCain, Interim CEO, Fraction CFO – Community Link Consulting, Financial Team Planned Corrective Action: The Organization has revised its sliding fee discount policies and has established controls that streamline the path of sliding fee documentation from time of receipt to patient notification in a spreadsheet shared between front office, financial and billing staff. All pertinent documents are uploaded and hyperlinked to the spreadsheet for easy reference. The corrective action includes implementing quarterly supervisory reviews of sliding fee discounts, defining a sample size, and documenting corrective actions when errors are identified. Additional attention will be given to areas with greater manual processing, including Dental services. Staff training has been reinforced to ensure understanding of policy requirements, and management oversight will verify that monitoring procedures are performed consistently and documented appropriately. These actions will strengthen compliance with Section 330 requirements and reduce the risk of future inconsistencies. Anticipated Completion Date: Document tracking is in progress with quarterly review to begin in April 2026.
View Audit 390525
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
Finding 1176372 (2024-006)
Material Weakness 2024
Central Community Transit
MN
Reporting Significant Deficiency Equipment & Real Property Management
2024-006 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota...
2024-006 UNIFORM GUIDANCE AUDIT REPORTING REQUIREMENTS Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Property and Equipment Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: Equipment acquired under federal awards needs to have proper maintenance of records including description, source of funding, who holds title, acquisition date, cost, percentage of Federal agency participation in the cost, location, use and condition, and any disposition data. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to work on the maintenance of records for property and equipment acquired under federal awards. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026
View Audit 390191
Finding 1176370 (2024-004)
Material Weakness 2024
Central Community Transit
MN
Cash Management Reporting Significant Deficiency § 200.303
2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Depart...
2024-004 INTERNAL CONTROLS OVER CASH MANAGEMENT Federal Agency: Department of Transportation Federal Program: Formula Grants for Rural Areas and Tribal Transit Program Assistance Listing Number: 20.509 Federal Award Identification Number and Year: MN-2020-020-01 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Number: MN-2020-020-01, MN-2023-045-00 Award Period: Year Ended December 31, 2024 Compliance Requirement: Cash Management Type of Finding: Significant Deficiency in Internal Controls over Compliance Recommendation: It is recommended the Transit Board designate qualified personnel for conducting the quarterly reporting review. The review should be performed and documented. Formal procedures should be documented to ensure consistency and effectiveness of the quality review process. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Transit Board will continue to evaluate their internal staff capacity to determine if an internal control policy over cash management and other areas is beneficial. Name of the contact person responsible for corrective action: Cecilia Mutharia, Transit Director Planned completion date for corrective action plan: June 30, 2026
View Audit 390191
Finding 1175923 (2024-002)
Material Weakness 2024
State Education Resource Center
CT
Reporting Significant Deficiency
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal departme...
To mitigate further delays in completing our 2025 audit, SERC has discussed amending the agreement with its current auditing firm to conduct the 2025 audit. SERC has also contracted with an external consultant to facilitate the fiscal department's operations while we find a permanent fiscal department head.
View Audit 389883
Finding 1175893 (2024-002)
Material Weakness 2024
Folsom Cordova Community Partnership
CA
Reporting Significant Deficiency
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
Response: The organization agrees with the finding. Now that the organization has filled the accounting director position and the delinquent audits have been completed, annual audits are expected to be completed in a timely manner.
View Audit 389865
Finding 1175687 (2024-001)
Material Weakness 2024
Russell Innovation Center for Entrepreneurs, Inc
GA
Material Weakness Reporting Significant Deficiency
Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: T...
Description of Finding: The organization did not complete and submit its Single Audit within the required timeframe due to staff turnover in key financial management positions, resulting in delays in audit coordination and reporting and the timing of commencing the audit. Statement of Concurrence: The organization concurs with this finding. Corrective Action: The organization has resolved the underlying cause of this finding by onboarding a Vice President of Finance, who is a Certified Public Accountant (CPA). The VP of Finance is responsible for oversight of financial reporting, compliance with Uniform Guidance (2 CFR Part 200), and coordination of the Single Audit process. Corrective actions implemented include: • Assignment of clear responsibility and accountability for Single Audit compliance to the VP of Finance. • Development of a formal audit timeline and internal milestones to ensure timely audit initiation, completion, and submission. • Strengthening of internal controls over financial reporting and audit documentation. • Ongoing communication and coordination with external auditors to ensure compliance with federal audit requirements. These actions ensure that future Single Audits will be completed and submitted timely in accordance with Uniform Guidance.
View Audit 389544
Finding 1175377 (2024-003)
Material Weakness 2024
Ohio Alliance of Boys & Girls Clubs, Inc.
OH
Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.500 § 200.512
Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single au...
Late Reporting (Significant Deficiency) Individuals Responsible for Corrective Action Plan: BGCA State Alliances Fiscal Team (Shelby Mahoney) in partnership with Ohio Alliance staff Corrective Action: Management will implement procedures to ensure timely completion and submission of future single audits in compliance with Uniform Guidance reporting deadlines. Corrective actions include: - Developing a formal annual audit timeline with clearly defined internal deadlines for financial statement preparation, SEFA completion, auditor fieldwork, and submission to the Federal Audit Clearinghouse. - Assigning responsibility for monitoring audit progress and compliance deadlines to designated management personnel. - Holding periodic status meetings with auditors to proactively address issues that could delay completion. Anticipated Completion Date: June 30, 2026
View Audit 389094
Finding 1175345 (2024-001)
Material Weakness 2024
Connecticut Veterans Legal Center, Inc.
CT
Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
The Center is in process of implementing monthly close procedures with their third-party bookkeeper. Procedures will include monthly monitoring and supervisory review of reconciliations.
View Audit 389043
Finding 1175344 (2024-003)
Material Weakness 2024
Connecticut Veterans Legal Center, Inc.
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.
View Audit 389043
Finding 1175156 (2024-001)
Material Weakness 2024
Broadlawns Medical Center
IA
Allowable Costs / Cost Principles Significant Deficiency § 200.516
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number ass...
Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2024-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a monthly review process as part of the monthly close process. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: Next Fiscal Year If there are questions regarding this plan, please call Jim Lynch at 515-282-2296
View Audit 388774
Finding 1174871 (2024-002)
Material Weakness 2024
The International Centre for Missing & Exploited Children and Affiliates
VA
Reporting Significant Deficiency § 200.512 § 200.516
View of Responsible Officials: ICMEC experienced delays in completing the audit due to the accounting for a closure of a consolidated overseas entity (ICMEC Australia). As this entity has been discontinued, ICMEC anticipates completing the single audit timely moving forward.
View of Responsible Officials: ICMEC experienced delays in completing the audit due to the accounting for a closure of a consolidated overseas entity (ICMEC Australia). As this entity has been discontinued, ICMEC anticipates completing the single audit timely moving forward.
View Audit 388437
Finding 1174196 (2024-001)
Material Weakness 2024
Town of Blackstone, Massachusetts
MA
Subrecipient Monitoring Reporting Significant Deficiency
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance repor...
Recommendation: We recommend procedures be strengthened to file reports timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: In January of 2025 the Town received correspondence that the required compliance reports had not been filed with the Department of Treasury. The Town worked diligently to rectify the situation. The previous Town Administrator was the only employee with access to the portal or communications with the Department of Treasury so several notices were never received. The Town immediately worked with the SLFRF Program to add both the current Town Administrator, Chad Lovett and Assistant Town Administrator/Town Accountant Lauren Taylor to the portal for access. The Town then worked to complete the Annual Project & Expenditure Report for 2024 and submitted the completed report on March 13, 2025. Name(s) of the contact person(s) responsible for corrective action: Lauren Taylor Assistant Town Administrator/Town Accountant Chad Lovett Town Administrator Planned completion date for corrective action plan: Completed March 13, 2025.
View Audit 387913
Finding 1174153 (2024-002)
Material Weakness 2024
Institute for Training and Development, Inc.
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days a...
The audit and reporting package were not submitted by the due date September 30, 2025. As per the Code of Federal Regulations , Section 200.512-Report Submission, the audit must be completed and the data collection formant reporting package mus tbe submitted with in the earlier of 30 calendar days after receipt of the auditors’report,or nine months after the end of the audit period Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
View Audit 387822
Finding 1174149 (2024-001)
Material Weakness 2024
Institute for Training and Development, Inc.
MA
Internal Control / Segregation of Duties Reporting Significant Deficiency
Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.
View Audit 387822
Finding 1174137 (2024-001)
Material Weakness 2024
HOMES OF MONTCLAIR ECUMENICAL CORP
NJ
Eligibility Subrecipient Monitoring HUD Housing Programs
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedure...
Management concurs with the finding. The Organization revised its tenant monitoring procedures to ensure timely annual recertification of income and compliance with HUD rent adjustment requirements. Training is being provided to all property management staff, and management has implemented procedures to ensure all required actions are taken when a tenant becomes over-income. As of December 14, 2024 lease agreements have been updated to include language that states once a tenant is over the income limit, they are considered ineligible and their rent will immediately be adjusted to the HUD market rent.
View Audit 387793
Finding 1173972 (2024-001)
Material Weakness 2024
Town of Plainville
MA
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks...
Coronavirus State and Local Fiscal Recovery Funds (SLFRF) - Assistance Listing No. 21.027 Recommendation: We recommend the Town should implement stronger review and reconciliation procedures at quarter-end to ensure all expenses are captured in the correct reporting period. Consider automated checks or exception reports to identify unrecorded transactions before closing. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Town determined this finding resulted from an isolated oversight in which a single expense was inadvertently omitted from the applicable quarter and was recorded in the subsequent quarter once identified. In response, the Town has strengthened quarter-end review and reconciliation procedures, including enhanced supervisory review, to help ensure all expenses are recorded in the proper reporting period before reports are finalized. Name(s} of the contact person(s) responsible for corrective action: Julie Hebert, Assistant Town Administrator/Finance Director Planned completion date for corrective action plan: January 1, 2026.
View Audit 387603
Finding 1173817 (2024-002)
Material Weakness 2024
City of Keene
NH
Reporting Significant Deficiency Internal Control / Segregation of Duties
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staf...
Corrective Action Plan - Finding 2024-002 Improve Controls Over Reporting Statement of Concurrence or Nonconcurrence We agree with the finding. Planned Corrective Action: The City will implement a formal grant verification process and assign roles and responsibilities which designates a primary staff responsible for preparing and submitting grant expenditure reports, as well as a secondary reviewer to verify submission and completeness. The designated report reviewer will review each grant expenditure report for accuracy, completeness, and compliance with grant requirements. Upon completion of the review, the reviewer will provide written confirmation via email stating that the report has been reviewed, is free of material inaccuracies, and is approved for submission. The confirmation email will be retained as part of the official grant file and will serve as evidence of review and authorization. Primary Responsibility: Senior Staff Accountant/Fund and Grants Manager Secondary Review: Department Representative (Department Head, Assistant Department Head, Engineer) Name of Contact Person: Kari Chamberlain, Finance Director/Treasurer Work phone: (603) 757-1877 Email: kchamberlain@keenenh.gov Anticipated Completion Date: March 31, 2026
View Audit 387479
Finding 1173709 (2024-002)
Material Weakness 2024
Lutheran Family Services of Nebraska, Inc. and Affiliates
NE
Reporting Significant Deficiency
Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.
Management agrees with the finding. We will expand staff participation in the audit process for future audit periods (2025 and beyond) as a guard against delays related to vacancies or turnover and to provide adequate resources to support timey filing.
View Audit 387423
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