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Finding 1153026 (2024-001)
Material Weakness 2024
Gibson County
IN
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.1 § 200.303
FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective A...
FINDING 2024-001 Finding Subject: Contact Person Responsible for Corrective Action: Michael A. Watkins, Auditor Contact Phone Number and Email Address: 812-385-4927, mwatkins@gibsoncounty-in.gov Views of Responsible Officials: Finding 2024-001: We concur with the finding. Description of Corrective Action Plan: The Deputy Auditor will prepare the report from the financial information in LOW and the Auditor will review and approve it prior to submission with the U.S. Treasury. Moving forward the County Auditor will enhance internal controls procedures to be in compliance with 2 CFR 200.303. This includes protocols to communicate with the U.S. Treasury when system issues are identified that may affect timely or accurate reporting. Anticipated Completion Date: January 1, 2026
View Audit 366300
Finding 1152932 (2024-002)
Material Weakness 2024
Springfield Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfi...
FINDING 2024-002 "Housing Choice Voucher Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance & Significant Deficiency 11 SHA RESPONSE The Springfield Housing Authority acknowledges the seven (7) errors as delineated in the full 2024 FYE audit report. In 2024, the Springfield Housing Authority Housing Choice Voucher program delineated the following positions to undertake income and rent calculations: one (1) Special Programs Coordinator, four (4) HCV Specialists and one (1) Program Integrity Specialist. Of those six (6) employees, only one had a tenure longer than 12 months. Due to continuing post COVID-19 turnover and lack of qualified workers in the local workforce, the SHA experienced a higher than usual turnover rate in the HCV positions that conduct rent calculations during the majority of FY2024. The Springfield Housing Authority hired third party consultants to assist with annual recertifications in the 3rd Quarter of 2023 that continued through December 31, 2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by HCV Specialists. The HCV Director and/or HCV Manager is responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. This error rate was directly attributable to the unprecedented turnover rate of HCV Specialists during the 2024 fiscal year. The Director of HCV, HCV Manager, HCV Specialists, HCV Special Programs Coordinator and Program Integrity Specialist were provided additional internal and external training opportunities in HCV rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for HCV program participants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the HCV Specialists, monthly. • The HCV Director and/or Manager will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired HCV Director, HCV Manager, HCV Specialists and Program Integrity Specialist will be provided with additional external training opportunities in Housing Choice Voucher program income and rent calculations and program integrity within sixty (60) days of employment. • The HCV Director and/or Manager will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Administrative Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler Anticipated Completion Date: December 31, 2025
View Audit 366267
Finding 1152931 (2024-001)
Material Weakness 2024
Springfield Housing Authority
IL
HUD Housing Programs Subrecipient Monitoring Eligibility
FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from...
FINDING 2024-001 "Public Housing Tenant Files - Eligibility- Internal Control Over Tenant Files Non-Compliance and Significant Deficiency" SHA RESPONSE • The Springfield Housing Authority acknowledges the five (5) errors as delineated in the full 2024 FYE audit report. The auditors pulled files from two points in time through the fiscal year. It was noted that the identified errors were from the second half of the fiscal year tenant actions (July- December) when the Springfield Housing Authority experienced a staffing shortage in both the Program Integrity and Asset Manager functions of the Public Housing program. The majority of identified errors were found in instances where the public housing operations was short staffed in five positions (2 Asset Managers, 1 Program Integrity Specialist, 1 Occupancy Specialist and 1 Inspector). Staffing stabilization at the first half of the fiscal year gave way to a higher than usual turnover rate in the positions that conduct rent calculations, file audits and inspections during the latter part of FY2024. The primary function of the Program Integrity Specialist position is to audit and quality control tenant files and rent calculations conducted by Occupancy Specialists. The Asset Managers are responsible for reviewing 3% of recertifications audited by the Program Integrity Specialist position as an additional quality control measure. The Asset Managers, Occupancy Specialists and Program Integrity Specialists were provided additional internal and external training opportunities in low rent public housing rent calculations and program integrity in June 2025. The SHA will take the following corrective actions to correct the errors and/or prevent the errors moving forward: • The Program Integrity Specialist will conduct reviews of 100% of annual and interim recertifications for public housing tenants by December 31, 2025. • The Program Integrity Specialist will ensure 100% audited file corrections are completed by the Occupancy Specialists, monthly. • The Asset Manager(s) will review 10% of the recertifications audited by the Program Integrity Specialist as an additional quality control measure by December 31, 2025. • Any newly hired Asset Managers, Occupancy Specialists and Program Integrity Specialists will be provided with additional external training opportunities in low rent public housing rent calculations and program integrity within sixty (60) days of employment. • The Asset Managers will re-review the files identified with errors during the independent audit and resolve the errors in accordance with the SHA Admissions and Continued Occupancy Plan and HUD rules and regulations by December 31, 2025. Person Responsible: Melissa Huffstedtler, Deputy Director Anticipated Completion Date: December 31, 2025
View Audit 366267
Finding 1152927 (2024-001)
Material Weakness 2024
Stoddard County Public Health Center
MO
Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring
Name of Contact Person: Ben Godwin, Director. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all...
Name of Contact Person: Ben Godwin, Director. Recommendation: We recommend the Center verify a vendor's status by checking the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Corrective Action: We will verify all vendors' status using the System for Award Management (SAM) maintained by the General Services Administration before making purchases expected to exceed $25,000. Proposed Completion Date: Immediately.
View Audit 366253
Finding 1152926 (2024-003)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Special Tests & Provisions
Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited...
Finding #2024-003 Housing Voucher Cluster Special tests and Provisions – Rolling Forward Equity Balances Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. Once the above is addressed and completed, rolliong forward equity balances will be pre-populated in the PASS-PH and will align with the Authority’s General Ledger accounts. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD
View Audit 366245
Finding 1152923 (2024-002)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
HUD Housing Programs Subrecipient Monitoring Reporting
Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as re...
Finding #2024-002 Housing Voucher Cluster Reporting Views of Responsible Officials and Planned Corrective Action The Authority’s accounting team has been coordinating closely with HUD-Honolulu to resolve the submission of our unaudited and audited Fiscal Year (FY) 2020 and 2021 financial data, as required by June 6, 2024. Provided is a breakdown of the Authority’s progress: 1. FY 2020 unaudited submission was sent to HUD on May 18, 2024, and has since been approved. 2. FY 2021 unaudited submission is completed and has been inputted into FASS-PH. 3. FY 2020 and 2021 audited submissions require certification from an Independent Public Auditor (IPA). The Authority is currently in the process of procuring an IPA for this purpose, and the Request for Quotation (RFQ) is ongoing. 4. FY 2022 audited submission was unfortunately rejected by our current IPA on May 23, 2024. The Authority and the auditing firm are actively working together to address this and to ensure the reporting requirements are met. 5. FY 2023 unaudited submission has been approved by HUD. 6. FY 2023 audited submission is completed and inputted into FASS-PH. The Authority and the current IPA are working together to submit the report to HUD. 7. FY 2024 unaudited submission has been approved by HUD. 8. FY 2024 audited submission will be inputted and completed once the audit is completed. FDS line items 11170, 11180, 96900 are calculated amounts in the FASS-PH. These FDS line items are not reported in the Authority’s General Ledget Accounts, therefore a comparison should not be performed. The Authority is committed to fulfilling all reporting requirements accurately and timely. The Authority will continue to prioritize these submissions. Responsible Party: Frances Danieli, Controller Anticipated Date of Completion: Ongoing effort with the IPA and HUD
View Audit 366245
Finding 1152920 (2024-001)
Material Weakness 2024
Guam Housing and Urban Renewal Authority
GU
Subrecipient Monitoring HUD Housing Programs Reporting
Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nat...
Finding #2024-001 (1) CDBG – Entitlement Grants Cluster Program B22ST660001 Views of Responsible Officials and Planned Corrective Action The reporting and recording requirements in the Integrated Disbursement and Information System (IDIS), use and reconciliation of the CDBG Program is complex in nature. The Authority will review its accounting processes to accurately record and provide complete reports as required by the U.S. Housing and Urban Development (HUD), by the recommendations from HUD’s technical assistance, and by the updated Uniform Guidance requirements. Responsible accounting and planning personnel will be trained on updated Uniform Guidance and the IDIS. Responsible Party: Frances Danieli, Controller and Katherine Taitano, Chief Planner Anticipated Date of Completion: Ongoing effort and as training is made available
View Audit 366245
Finding 1152910 (2024-002)
Material Weakness 2024
Prime Healthcare Foundation, Inc. and Subsidiaries
CA
Questioned Costs Cash Management Subrecipient Monitoring § 200.303 § 200.305
The Company acknowledges non-compliance with 2 CFR § 200.305 that the entity must minimize the time elapsing between the transfer of funds from the U.S. Treasury or the pass-through entity and the disbursement of funds by the recipient or subrecipient. However, the questioned costs that were transfe...
The Company acknowledges non-compliance with 2 CFR § 200.305 that the entity must minimize the time elapsing between the transfer of funds from the U.S. Treasury or the pass-through entity and the disbursement of funds by the recipient or subrecipient. However, the questioned costs that were transferred in advance were ultimately deemed reasonable because they were disbursed during the grant period for allowable costs as part of the federal contract awarded. The Company will ensure a proper understanding of the compliance requirements for all federal contracts prior to requesting funds and will ensure funds transferred are compliant with the requirement that the Company minimize the time elapsed from the time of transfer and the disbursement of funds in accordance with the grant terms. Contact Person Michael Davis, Chief Financial Officer of Southern Regional Hospital Expected completion date: This will be implemented on new federal contracts awarded subsequent to August 28, 2025.
View Audit 366228 Questioned Costs: $1
City of Fort Lauderdale
FL
Questioned Costs Subrecipient Monitoring Cash Management
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.
View Audit 366205
Finding 576336 (2024-001)
Significant Deficiency 2024
City of Fort Lauderdale
FL
Questioned Costs Subrecipient Monitoring Cash Management § 200.303 § 200.328
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and s...
Views of responsible officials and planned corrective actions: The Public Works Department implemented several measures to ensure compliance with grant reporting requirements, including scheduling quarterly meetings with Project Managers, attend training sessions provided by the grant sponsor, and send reminders to the Project Managers no less than 15 days before the reporting deadline.
View Audit 366205
Finding 576320 (2024-001)
Significant Deficiency 2024
Washington Association of Sheriffs and Police Chiefs
WA
Subrecipient Monitoring § 200.332
Finding Number 2024-001 Contact Person(s): Kim Goodman, Finance Director Corrective action planned: The Association acknowledges the audit findings and recognizes the importance of strengthing internal control processes to ensure staff understand the nature of a subrecipient vs a contractor, and t...
Finding Number 2024-001 Contact Person(s): Kim Goodman, Finance Director Corrective action planned: The Association acknowledges the audit findings and recognizes the importance of strengthing internal control processes to ensure staff understand the nature of a subrecipient vs a contractor, and that they ensure that this determination is being reviewed, and clearly communicated in underlying agreements, as part of their internal control processes. The following corrective actions have been taken: • All 23-25 AJA Grantees will be provided agreements with the correct designation of "sub recipient." • All 25-27 AJA and MHFR Grantees will have the designation of "sub recipient." Anticipated completion date: Completed June 30, 2025
View Audit 366192
Finding 576316 (2024-001)
Material Weakness 2024
Rockland Community College
NY
Subrecipient Monitoring Reporting Equipment & Real Property Management
Corrective Action Plan: In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective A...
Corrective Action Plan: In response to the findings related to the Gramm-Leach-Bliley Act (GLBA) Safeguards Rule compliance at [Institution Name], we have developed the following Corrective Action Plan to address identified deficiencies and strengthen our information security program. • Corrective Action: By December 31, 2025, Rockland Community College will complete a comprehensive risk assessment of all systems handling covered financial and student information. Risk assessments will be conducted annually thereafter, with updates documented and reviewed by the Information Security Officer (ISO). • Corrective Action: A revised Written Information Security Program (WISP) will be finalized by July 31, 2026. It will outline administrative, technical, and physical safeguards, as well as roles and responsibilities for maintaining compliance. • Corrective Action: A Qualified Individual responsible for overseeing and enforcing the Safeguards Rule compliance program will be designated by December 31, 2025. • Corrective Action: All vendor agreements will be reviewed and updated by July 31, 2026, to include language requiring providers to safeguard covered data. A vendor management procedure will also be implemented to ensure ongoing oversight. • An annual GLBA training program will be implemented starting July 31, 2026. Training completion will be monitored and documented through the HR compliance system. • Corrective Action: Rockland Community College will implement quarterly testing of safeguards and document results. Findings will be reported to the Executive Cabinet and used to continuously improve protections. All corrective actions will be completed by August 31, 2026. Progress will be tracked by the Information Security Officer and reported quarterly to the Executive Cabinet and the Board of Trustees. We are committed to protecting sensitive financial and student information and ensuring full compliance with the GLBA Safeguards Rule. Please let us know if additional information is required.
View Audit 366191
North Mississippi Priamry Health Care INC
MS
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
2024-003 a. Contact person responsible for corrective action: Steve Reed, Chief Financial Officer b. Description of corrective action to be taken: Management has implemented a staffing plan, established an audit preparation calendar, and added monitoring controls to ensure timely completion of f...
2024-003 a. Contact person responsible for corrective action: Steve Reed, Chief Financial Officer b. Description of corrective action to be taken: Management has implemented a staffing plan, established an audit preparation calendar, and added monitoring controls to ensure timely completion of financial statement audits and submission of the Data Collection Form. The CFO is responsible for oversight, and these procedures were put in place beginning September 2025 to prevent recurrence. c. Anticipated completion date of corrective action: Ongoing.
View Audit 366168
Finding 576210 (2024-006)
Significant Deficiency 2024
Resilience: Advocates for Ending Violence
MI
Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties
Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Septemb...
Finding 2024-006: Crime Victim Assistance Documented Review and Approval Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish procedures to require the documented review and approval of all indirect cost calculations, cash management requests for funds, and reports by an individual with adequate skills, knowledge, and experience prior to submission. Action Taken: The Executive Director is now reviewing the bank reconciliation and monitoring cash. The Organization will establish the necessary policies and procedures to require the documented review and approval of all indirect calculations, cash management requests for funds and performance reports on a monthly basis prior to submission with documented approval. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.
View Audit 366127
Finding 576209 (2024-005)
Material Weakness 2024
Resilience: Advocates for Ending Violence
MI
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: Sep...
Finding 2024-005: MATERIAL WEAKNESS—Uniform Guidance Written Internal Control Procedures U.S. Department of Justice Pass-through Entity: Michigan Department of Health and Human Services Assistance Listing Number: 16.575 Award Numbers: E20243445-00, E20243384-00, E20243038-00 Award Year End: September 30, 2024 Recommendation: The Organization should establish and maintain written internal control procedures that cover the required five components of internal control for each area of compliance for each of its federal programs. The Organization should educate all employees working with federal programs of the Organization’s procedures and monitor compliance with them. Action Taken: The Organization will establish the necessary policies and procedures for managing its federal awards in compliance with federal requirements. These policies will be reviewed and updated annually. Managers will be required to familiarize themselves with financial policies annually. Responsible Person and Anticipated Completion Date: The Executive Director will oversee the implementation of this plan by September 30, 2025.
View Audit 366127
Finding 576175 (2024-003)
Significant Deficiency 2024
Moses Lake School District No. 161
WA
Allowable Costs / Cost Principles Questioned Costs Subrecipient Monitoring
Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action ...
Finding ref number: 2024-003 Finding caption: The District did not have adequate internal controls for ensuring compliance with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges this finding and has taken steps to address all time-and-effort documentation issues. New procedures are now in place, including formal time-and-effort tracking using the appropriate method—semiannual or monthly—based on program guidelines and funding structure. The District has also implemented a policy that requires all journal entries to include supporting documentation. Each journal entry is reviewed and approved by multiple staff, including Business Office staff and program directors, before posting. These safeguards will ensure accountability, prevent future exceptions, and maintain public trust. Anticipated date to complete the corrective action: August 31, 2025
View Audit 366085 Questioned Costs: $1
Finding 576172 (2024-001)
Material Weakness 2024
Moses Lake School District No. 161
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the a...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District acknowledges the finding and has implemented new procedures to ensure strong internal controls over time-and-effort documentation. This issue primarily occurred during a period of staff turnover. The District has since hired experienced personnel who are now overseeing federal program compliance. We have implemented a compliant time-and-effort tracking system consistent with OSPI and federal requirements. Documentation—whether semiannual certifications or monthly reports, as applicable—is collected, reviewed, and retained in accordance with the type of funding allocation. All documentation is reviewed by both the Business Office and program administrators to ensure accuracy. Monthly monitoring and required training for relevant staff are now embedded into our internal processes. The district is committed to ensuring accuracy and accountability in all federally funded programs. Anticipated date to complete the corrective action: August 31, 2025
View Audit 366085 Questioned Costs: $1
Finding 576168 (2024-002)
Material Weakness 2024
Moses Lake School District No. 161
WA
Questioned Costs Allowable Costs / Cost Principles Subrecipient Monitoring
Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corr...
Finding ref number: 2024-002 Finding caption: The District did not have adequate internal controls and did not comply with time-and-effort and private school requirements. Name, address, and telephone of District contact person: Ruby Perez 1620 S. Pioneer Way Moses Lake, WA 98837 (509) 766-2650 Corrective action the auditee plans to take in response to the finding: The District concurs with the finding. In response, the District has established a regularly updated list of private schools within our boundaries. We will be proactively reaching out to these schools each year to determine interest and eligibility for Title I services, and are documenting all correspondence. In addition, we have strengthened time-and-effort documentation procedures as described in 2024-001. Our new internal controls include multilayered reviews and program director oversight to ensure timely, complete compliance. The District is committed to equity in services and transparency in all federal programming. Anticipated date to complete the corrective action: August 31, 2025
View Audit 366085 Questioned Costs: $1
Finding 576131 (2024-005)
Material Weakness 2024
Cicoa Aging & In-Home Solutions
IN
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes p...
Management recognizes its compliance requirements for maintaining and implementing sound controls over financial reporting and the potential non-compliance impacts of a lack of such control environment. Steps have been taken and implemented on 1/1/2025 to ensure adequate oversight and review takes place. All reporting requirements and due dates are currently being submitted timely.
View Audit 366050
Finding 576120 (2024-004)
Material Weakness 2024
Cicoa Aging & In-Home Solutions
IN
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512
The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within...
The draft audit of June 30, 2024, was completed August 12, 2025. There was not sufficient time to complete the audit and data collection for fiscal year 2024 within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
View Audit 366050
Finding 576118 (2024-001)
Material Weakness 2024
Harvard Townhouse, Inc.
NE
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board o...
Finding 2024-001 The Project is relatively small with only one administrative staff. Further the Board of Directors is a volunteer board and not a managing board. It does not have the time nor expertise to provide the necessary services to correct the internal control deficiencies noted. The Board of Directors has reviewed this issue, and determined there are no additional procedures which can reasonably be done to eliminate these deficiencies. As such, the Board of Directors accepts this finding.
View Audit 366034
Finding 576112 (2024-003)
Material Weakness 2024
Gooding Senior Housing Association INC
ID
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...
Finding 2024-003 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: Management has requested that the auditor propose certain year-end adjustments to bring the financial statements into conformity with Generally Accepted Accounting Principles (GAAP). For example, cash to accrual adjustments, depreciation calculations and adjustments, adjustments to debt and interest expense, interest subsidy adjustments, etc. Management Response: Management has evaluated the risk that a material misstatement might occur and not be detected in the financial statements. Management believes that the risk of material misstatement is not significant for the following reasons: 1. The entries are standard entries required to be made each year. If an entry was not made it would be obvious in the financial statements. A calculation error that would be material to the financial statements would also be obvious. 2. Management reviews and approves both the proposed adjusting journal entries and the financial statements prior to release. Based upon management’s consideration of the risk of material misstatement, management believes the costs of hiring, training, and monitoring part-time accounting personnel far exceed any potential benefits from implementing additional controls. Status: In progress Anticipated Completion Date: Estimated 2025
View Audit 366031
Gooding Senior Housing Association INC
ID
Reporting Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment § 200.512
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, perio...
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Name of contact person and title: Pat Bishop, President Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically:  The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F.  The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Management Response: Management plans to develop and implement an internal audit compliance calendar with clearly defined submission deadlines for all audit-related deliverables, including due dates for the FAC and RD and Create an internal checklist and sign-off process to confirm that each audit deliverable has been submitted to all required agencies and portals. Status: In progress Anticipated Completion Date: Estimated 2025
View Audit 366031
Finding 576095 (2024-002)
Material Weakness 2024
City of Tukwila
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Corrective action the auditee plans to take in response to the finding: As reflected in the full text of the finding, the City has controls in place for contracts known to be paid with federal grant dollars. Since 2021 the City has worked to tighten controls over suspension and debarment, includin...
Corrective action the auditee plans to take in response to the finding: As reflected in the full text of the finding, the City has controls in place for contracts known to be paid with federal grant dollars. Since 2021 the City has worked to tighten controls over suspension and debarment, including significant staff training and clarification to the procurement process to include individual staffs’ responsibility over confirming contractor’s suspension and debarment status as well as internal project checklists. Going forward the City will: • Incorporate verbiage into all future contracts requiring contractors to affirm they are not suspended or debarred from receiving grant funding, even if the contract is not expected to be funded by grant funding. • If a similar situation were to arise in the future where an existing contract’s funding source is changed to include grant funding, only funds spent prospectively would be reimbursable with grant funding and only after the contractor is confirmed to not be suspended or debarred.
View Audit 366000
Finding 576093 (2024-002)
Material Weakness 2024
City of Columbus
IN
Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials...
FINDING 2024-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Suspension and Debarment Contact Person Responsible for Corrective Action: Regina D. McIntyre Contact Phone Number and Email Address: 812-376-2595 rmcintyre@columbus.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The City Finance team has added an additional member in 2025 to oversee compliance around grants as well as apply to new grant opportunities. A duty of this position will be to review grant expenditures for compliance, including Suspension and Debarment review requirements on federal funding. Furthermore, this position will develop a specific training program to all departments who receive federal funds (including and especially CCU) as well as train and follow up for competency. The departments will be responsible for first line of review prior to commitment of federal grant expenditures. Should our Grant Writer/Administrator find any failures to perform this review appropriately, additional training and follow up will occur immediately with the department. Evidence of compliance for all expenditures requiring a review for Suspension and Debarment will be stored with the grant paperwork kept centrally in the Finance Dept. Anticipated Completion Date: The anticipated completion date for the review process, the training, and deployment should be complete by the end of October 2025.
View Audit 365997
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