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Corrective Action Plans

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Finding 1208227 (2025-001)
Material Weakness 2025
Clinch River Apartments, Inc.
TN
HUD Housing Programs
Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
Corrective Action Plan: Management will request a rent increase when the property is eligible and budget for monthly tax and escrow deposits to prevent future shortfalls in escrow cash.
View Audit 399170
Finding 1208226 (2025-002)
Material Weakness 2025
North Central Family Medicine
AL
Procurement, Suspension & Debarment § 200.320
Management concurs with the finding. Dir of Finance will take responsibility for ensuring adherence to follow all procurement policies and procedures. In addition, the VP of Finance will perform an Inservice to all key stakeholders within the facility under all procurement policies and procedures. T...
Management concurs with the finding. Dir of Finance will take responsibility for ensuring adherence to follow all procurement policies and procedures. In addition, the VP of Finance will perform an Inservice to all key stakeholders within the facility under all procurement policies and procedures. The Dir of Finance is leading targeted training initiatives for finance staff and relevant personnel on the revised policy and procedures to ensure proper application. Quarterly we will review all purchases to ensure compliance with policies and procedures. These processes will be supervised by the VP of Finance/Director of Finance and were completed in February 2026.
View Audit 399166
Finding 1208215 (2025-001)
Material Weakness 2025
Valentine Good Samaritan Hsg Dba Prairie Estates 103-Ee015
CA
HUD Housing Programs
Management will make the delinquent deposit to the replacement reserve of $1,800 and establish transfers for the monthly deposit amount.
Management will make the delinquent deposit to the replacement reserve of $1,800 and establish transfers for the monthly deposit amount.
View Audit 399147
Finding 1208213 (2025-001)
Material Weakness 2025
Sioux Falls Good Samaritan Hsg Dba Crescent Villa Apts 091-Ee002
CA
HUD Housing Programs
Management will deposit the $5,139 shortfall and ensure future deposits are made in a timely manner.
Management will deposit the $5,139 shortfall and ensure future deposits are made in a timely manner.
View Audit 399146
Finding 1208212 (2025-001)
Material Weakness 2025
New Brittany Housing Foundation
CA
Cash Management HUD Housing Programs
The delay in the deposit was an oversight. The deposit has been made. Management will review the surplus cash calculation and ensure any required deposits are made within 90 days of year end.
The delay in the deposit was an oversight. The deposit has been made. Management will review the surplus cash calculation and ensure any required deposits are made within 90 days of year end.
View Audit 399143
Finding 1208211 (2025-001)
Material Weakness 2025
Casa Community Association
CA
HUD Housing Programs
Management will deposit the $15,800 shortfall and ensure future deposits are made in a timely manner.
Management will deposit the $15,800 shortfall and ensure future deposits are made in a timely manner.
View Audit 399129
Finding 1208210 (2025-001)
Material Weakness 2025
Midland Area Agency on Aging
IL
Internal Control / Segregation of Duties
Finding 2025 – 001 Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant ...
Finding 2025 – 001 Audit Journal Entries Condition: During audit fieldwork, our testing resulted in audit adjustments in order to present materially accurate financial statements on grant activities. Criteria: A good system of internal controls would provide for accurate recording of adjusted grant receivables and revenues for all Organization grant accounts prior to audit fieldwork. Cause: Year-end entries related to grant receivables and revenues were required in order to accurately present the Organization’s financial statements. Effect: The Organization’s financial statements were not fully adjusted prior to audit fieldwork. Recommendation: A vital process of effective internal controls is the review and subsequent adjustment of all general ledger balances, including grant activity. This review and adjustment will aid in the appropriate budgeting and management of the Organization’s financial activities and resources related to grant programs. Corrective Action Plan: The Fiscal Manager, along with staff, will review year-end adjustments as part of the audit preparation process and work to reduce the number of entries proposed by the auditors and prepare fully adjusted financial statements prior to audit fieldwork.
View Audit 399126
Finding 1208209 (2025-001)
Material Weakness 2025
Trinity Academy for the Performing Arts
RI
Material Weakness Period of Performance Reporting
March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Fl...
March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Floor Boston, MA 02110 Audit period: July 1, 2024, thru June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS - FINANCIAL STATEMENT AUDIT FINDINGS SIGNIFICANT DEFICIENCY 2025-001 Payroll Recommendation: The School implements a standardized checklist and conducts periodic internal reviews of onboarding documentation to ensure all required forms are properly completed and retained in accordance with Federal Regulations. Action Taken: The School is implementing a standardized onboarding checklist; all personnel folders will now include a printed version to ensure required forms, including Form 1-9 and Form W-4, are completed in full at the time of hire. In addition, periodic internal review of personnel files are completed in full at the time of hire. In addition, periodic internal reviews of personnel files will be conducted to verify ongoing compliance. HR staff will also receive additional training to reinforce proper documentation procedures and retention requirements. We are committed to strengthening internal controls and ensuring full compliance moving forward. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands
View Audit 399117
Finding 1208208 (2025-002)
Material Weakness 2025
Trinity Academy for the Performing Arts
RI
Reporting Significant Deficiency Matching / Level of Effort / Earmarking
March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Fl...
March 23, 2026 CORRECTIVE ACTION PLAN Cognizant or Oversight Agency for Audit Trinity Academy for the Performing Arts respectfully submits the following corrective action plan for the year ended June 30, 2025 Name and address of independent public accounting firm: AAFCPAs 160 Federal Street, 16th Floor Boston, MA 02110 Audit period: July 1, 2024, thru June 30, 2025 The findings from June 30, 2025, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY Revenue Recognition 2025-002 Elementary and Secondary School Emergency Relief Funds Recommendation: The School develop policies and procedures surrounding revenue recognition. These procedures should also include a reconciliation of expenses incurred versus revenue recognized, ensuring revenue is recognized when services are rendered and the provisions of the grants have been met. Action Taken: Revenue recognition issues that occurred in the fiscal year 2024 audit flowed through to fiscal year 2025 and were not caught in time for the fiscal year 2025 audit. The School continues to adhere to the matching policy. If there are any questions regarding this plan, please call Harold Sands at 401-432-7881. Sincerely yours, Harold Sands
View Audit 399117
Finding 1208206 (2025-005)
Material Weakness 2025
Woodford County, Illinois
IL
Procurement, Suspension & Debarment
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
View Audit 399107
Finding 1208205 (2025-004)
Material Weakness 2025
Woodford County, Illinois
IL
Procurement, Suspension & Debarment Significant Deficiency
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
There is no disagreement with the audit finding. The Finance Committee will review and update the County Purchasing Ordinance to include language to address this issue.
View Audit 399107
Finding 1208204 (2025-002)
Material Weakness 2025
City of Bedias, Texas
TX
Allowable Costs / Cost Principles
The City will establish and adopt written policies for federal awards.
The City will establish and adopt written policies for federal awards.
View Audit 399105
Finding 1208200 (2025-004)
Material Weakness 2025
UNITED WAY OF WEST TENNESSEE, INC.
TN
Eligibility § 200.303
United Way will ensure all timesheets are appropriately retained and approved.
United Way will ensure all timesheets are appropriately retained and approved.
View Audit 399104
Finding 1208199 (2025-003)
Material Weakness 2025
UNITED WAY OF WEST TENNESSEE, INC.
TN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403
United Way will ensure all disbursements related to major program are allowable.
United Way will ensure all disbursements related to major program are allowable.
View Audit 399104
Finding 1208198 (2025-001)
Material Weakness 2025
Texarkana Arkansas School District
AR
Cash Management Subrecipient Monitoring § 200.305
The District has implemented an internal control process that requires the review and approval of detailed expenditure reports and G5 drawdown amounts prior to submission. The review process includes the Director of the Magnet Program, Finance Coordinator, Executive Director of School Leadership, an...
The District has implemented an internal control process that requires the review and approval of detailed expenditure reports and G5 drawdown amounts prior to submission. The review process includes the Director of the Magnet Program, Finance Coordinator, Executive Director of School Leadership, and the Business Manager to ensure accuracy, compliance, and proper authorization before completion.
View Audit 399080
Finding 1208197 (2025-001)
Material Weakness 2025
City of East Peoria, Illinois
IL
HUD Housing Programs
Finding 2025-001 - Housing Choice Voucher Tenant Files, Eligibility - Noncompliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 Corrective Action Plan: The audit identified that in 3 out of 12 Housing Choice Voucher (HCV) tenant files (25% of the sample), income verificati...
Finding 2025-001 - Housing Choice Voucher Tenant Files, Eligibility - Noncompliance & Significant Deficiency - Housing Choice Voucher Program - ALN 14.871 Corrective Action Plan: The audit identified that in 3 out of 12 Housing Choice Voucher (HCV) tenant files (25% of the sample), income verification requirements were not met. The files contained tenant self-certification only, with no documented attempts to obtain third-party verification as required by HUD regulations and the Agency's Administrative Plan. Corrective Action Steps: 1. Immediate File Review & Correction: Conduct a full review of all active HCV tenant files to identify any additional instances of missing third-party verification. For any file where verification is missing, take corrective action (e.g., obtain required third-party documentation or document attempts if unavailable). Ensure the verification tracking log is being utilized for all verification attempts going forward. 2. Implementation of Stronger Monitoring Controls: Develop a standardized Income Verification Checklist. Executive Director will increase monthly quality-control checks. 3. Staff Training: Provide mandatory training on HUD verification requirements, documentation standards and correct procedures for obtaining and recording third-party verification. 4. Policy Updates: Ensure SOP outlines required verification steps and documentation standards. Anticipated Completion Date: June 30, 2026 Person Responsible: LaToya Brown, Executive Director
View Audit 399078
Finding 1208196 (2025-004)
Material Weakness 2025
Red Mesa Unified School District #27
AZ
Internal Control / Segregation of Duties Material Weakness Reporting
2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentatio...
2025-004 REPORTING Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material Weakness in Internal Controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. Criteria: The District’s policies and procedures should ensure that internal controls over compliance of federal programs are in place and operating effectively. Cause: Management oversight and turnover in the federal grant department. Effect: Internal control weakness and material noncompliance. Recommendation: We recommend the District review its internal control procedures over federal programs to ensure that proper documentation is maintained to support the number of federallyconnected students on the Impact Aid application. Repeat Finding: Yes, similar to prior year finding 2024-005. Views of Responsible Officials: There is no disagreement with this finding. See the corrective action plan. Contact person: Laticia John, Business Coordinator
View Audit 399066
Finding 1208194 (2025-001)
Material Weakness 2025
Morris County Usd 417
KS
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
We agree with the recommendations and will separate duties and obtain training to the extent possible with our available resources. Ther superintendent and board will continue to monitor duties performed by the administrative personnel and contract for professional assistance as necessary.
View Audit 399055
Finding 1208187 (2025-002)
Material Weakness 2025
Preferred Behavorial Health of New Jersey, Inc.
NJ
The delay was primarily due to turnover within the Finance Department, which impacted the timeliness of the year-end close and the completion of the related financial statement audit. Because the single audit submission is dependent upon completion of the financial statement audit, these delays resu...
The delay was primarily due to turnover within the Finance Department, which impacted the timeliness of the year-end close and the completion of the related financial statement audit. Because the single audit submission is dependent upon completion of the financial statement audit, these delays resulted in the Organization’s inability to meet the required filing deadline. To address this issue, Management is implementing measures to strengthen the audit preparation and reporting process. These measures include establishing a formal year-end close and audit timeline, assigning clear responsibilities for audit deliverables, monitoring progress against key deadlines, and improving continuity within the Finance function. Management will also enhance oversight of the audit process to help ensure that required financial statement and single audit information is prepared, reviewed, and provided timely so that future submissions to the Federal Audit Clearinghouse are completed in accordance with federal guidelines.
View Audit 399046
Finding 1208184 (2025-008)
Material Weakness 2025
Town of St. Francisville
LA
Procurement, Suspension & Debarment § 200.318 § 200.320
The Town acknowledges that small purchase procedures were not followed in the transaction that occurred. Price reasonableness was not insured and bids were not obtained. The Mayor and Town Clerk shall improve procurement procedures and obtain a minimum of three bids on all projects that do not requi...
The Town acknowledges that small purchase procedures were not followed in the transaction that occurred. Price reasonableness was not insured and bids were not obtained. The Mayor and Town Clerk shall improve procurement procedures and obtain a minimum of three bids on all projects that do not require public bidding or that are not on state contracts above the procedure threshold established by the Town. The Town will further update its written procurement policies and procedures to clearly define small purchase requirements, including quotation thresholds and documentation standards. Procurement staff will solicit and retain documentation of price or rate quotations from an adequate number of qualified sources for all small purchases. The staff will receive training under 2 CFR Part 200, including informal procurement methods and finally the Town will implement a supervisory review procurement file system to ensure compliance prior to payment, a checklist of sort to ensure proper document is secured.
View Audit 399042
Finding 1208183 (2025-007)
Material Weakness 2025
Town of St. Francisville
LA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214 § 200.318 § 200.327
The Town acknowledges the lack of written policy and procedures for expending federal funds and insuring vendors are not debarred, suspended, or ineligible to receive federal funds. The Town shall (1) Update its written procurement policies and procedures to require verification of vendor eligibilit...
The Town acknowledges the lack of written policy and procedures for expending federal funds and insuring vendors are not debarred, suspended, or ineligible to receive federal funds. The Town shall (1) Update its written procurement policies and procedures to require verification of vendor eligibility through SAM.gov prior to awarding any contract or issuing any purchase order funded with federal awards. (2) Require procurement staff to retain documentation of the suspension and debarment verification. (e.g., dated SAM.gov search results or vendor certifications). (3) Provide training to relevant personnel on federal procurement requirements including suspension and debarment compliance under 2 CFP Part 200.
View Audit 399042
Finding 1208182 (2025-006)
Material Weakness 2025
Town of St. Francisville
LA
Procurement, Suspension & Debarment
The Mayor acknowledges the need for written policies and procedures for Federal Awards and will prepare with the Town Clerk written policies and procedures to accurately receive, disburse, and maintain records for all federal funds, grants, and awards including but not limited to procurement, suspen...
The Mayor acknowledges the need for written policies and procedures for Federal Awards and will prepare with the Town Clerk written policies and procedures to accurately receive, disburse, and maintain records for all federal funds, grants, and awards including but not limited to procurement, suspension and debarment.
View Audit 399042
Finding 1208181 (2025-005)
Material Weakness 2025
Town of St. Francisville
LA
Reporting
he Town recognizes the Uniform Guidance section 200.510 and the importance of a SEFA sheet. The Town also acknowledges the lack of a SEFA and will prepare and provide a SEFA for all future federal tax dollars received by the Town of St. Francisville. The ledger and SEFA statement shall be kept by th...
he Town recognizes the Uniform Guidance section 200.510 and the importance of a SEFA sheet. The Town also acknowledges the lack of a SEFA and will prepare and provide a SEFA for all future federal tax dollars received by the Town of St. Francisville. The ledger and SEFA statement shall be kept by the Town Clerk and monitored by the Mayor.
View Audit 399042
Finding 1208180 (2025-001)
Material Weakness 2025
American Immunization Registry Association
DC
Procurement, Suspension & Debarment § 200.213 § 200.318 § 200.326
Item: 2025-001 Assistance Listing Number: 93.185 Program: Immunization Research, Demonstration, Public Information and Education Training and Clinical Improvement Projects Federal Agency: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention Pass-Through Agencies: ...
Item: 2025-001 Assistance Listing Number: 93.185 Program: Immunization Research, Demonstration, Public Information and Education Training and Clinical Improvement Projects Federal Agency: U.S. Department of Health and Human Services, Centers for Disease Control and Prevention Pass-Through Agencies: n/a Contract/Pass-Through Grantor Identifying Number: NH23IP922665 Award Year: August 2024 to July 2029 Compliance Requirement: Procurement, Suspension and Debarment Criteria: Per 2 CFR §200.318 - §200.326, non-federal entities must follow procurement procedures that ensure full and open competition and maintain proper documentation of procurement transactions. Additionally, under 2 CFR §200.213, entities must verify that vendors and subrecipients are not suspended or debarred before entering into contracts funded by federal awards. Condition: AIRA did not retain sufficient/updated documentation to support compliance with Uniform Guidance procurement standards. Specifically: • Procurement files lacked evidence of cost/price analysis and vendor selection criteria for purchases exceeding the micro-purchase threshold of $10,000. • The entity did not retain verification records confirming that selected vendors were not suspended or debarred in SAM.gov before contract execution. Name of Contact Person: Rebecca Coyle, Executive Director Phone Number: (202) 552-0208 Anticipated Completion Date Completed April 2025 Views of Responsible Officials and Corrective Actions: In April 2025, a standardized procurement checklist and a formal review process were established and are maintained to verify and document vendor eligibility through SAM.gov before awarding any contracts funded with federal funds.
View Audit 399032
Finding 1208170 (2025-006)
Material Weakness 2025
Stillwater County
MT
Subrecipient Monitoring Special Tests & Provisions Cash Management
FINDING 2025-006: FEMA Grants Response: The county finance office has implemented a project number for each grant received and follows other projects according to this numbering schedule. At the time of the initial FEMA grant operations there was not a Finance Officer in place, and all expenditure w...
FINDING 2025-006: FEMA Grants Response: The county finance office has implemented a project number for each grant received and follows other projects according to this numbering schedule. At the time of the initial FEMA grant operations there was not a Finance Officer in place, and all expenditure went into one Fund without description as to what expenditure they were covering. The FEMA grants for events in 2022 and 2023 are near close out with FEMA and the State, all revenue from these grants has been redeemed.
View Audit 399021
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