Corrective Action Plans

Finding 1206591 (2025-005)

Material Weakness 2025

Energy Coordinating Agency of Philadelphia, Inc.

PA

Reporting

ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.

View Audit 398649

Finding 1206590 (2025-003)

Material Weakness 2025

Energy Coordinating Agency of Philadelphia, Inc.

PA

Procurement, Suspension & Debarment

ECA Agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarr...

ECA Agrees with this finding and has created a new policy specifically outlining the requirements for onboarding new contractors and checking existing contractors to confirm that they are not federally debarred. ECA will review its existing contracts to confirm that no current contractors are debarred and will take further action if necessary.

View Audit 398649

Finding 1206587 (2025-001)

Material Weakness 2025

Spotsylvania United Methodist Housing Corp.

VA

Management will review and amend waiting list procedures to ensure continued compliance with Section 202 requirments and that all waiting list additions, removals, or status changes are documented.

View Audit 398644

Finding 1206585 (2025-009)

Material Weakness 2025

City of Lewistown

MT

Procurement, Suspension & Debarment § 200.214 § 200.318 § 200.327

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, Direct Allocation, MT-ARPA-CG-23-613, RRG-22-1864A, RRG-22-1864A, YEAR ENDED JUNE 30, 2025 Name of contact person: City Manager Corrective Actio...

NONCOMPLIANCE WITH PROCUREMENT AND SUSPENSION AND DEBARMENT REQUIREMENTS, CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS, ASSISTANCE LISTING No. 21.027, Direct Allocation, MT-ARPA-CG-23-613, RRG-22-1864A, RRG-22-1864A, YEAR ENDED JUNE 30, 2025 Name of contact person: City Manager Corrective Action: The City ensures that debarment requirements for prime contractors and subcontractors are met prior to the use of federal funds. Moving forward, the City will expand compliance efforts to include all required parties. Staff will be educated on these requirements, and the City will work with engineers to ensure debarment language is included in project bidding documents and supplementary conditions. Proposed Completion Date: Immediately

View Audit 398641

Finding 1206581 (2025-003)

Material Weakness 2025

School District of Jennings

MO

Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.302

The District plans to design and implement a formal month-end reconciliation and claim certification process that includes: matching food service vendor meal counts to internal District records, dual review and approval, timely corrections, training and cross-training, and monitoring.

View Audit 398633

Finding 1206538 (2025-001)

Material Weakness 2025

Southbury Elderly Housing, Inc.

CT

Management agrees with the finding. The replacement reserve deficeincy will be funded. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.

View Audit 398629

Finding 1206537 (2025-001)

Material Weakness 2025

Roxbury Senior Housing, Inc. (bernhardt Meadow)

CT

MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED ON A TIMELY BASIS IN THE AMOUNT OF $3,033. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.

View Audit 398624

Finding 1206536 (2025-001)

Material Weakness 2025

Orford Village Commons, Inc.

CT

Cash Management HUD Housing Programs

Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $7,949. Management will ensure that the residual receipts account is properly funded in the future.

View Audit 398623

Finding 1206535 (2025-001)

Material Weakness 2025

Tolland Senior Housing, INC

CT

Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $24,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.

View Audit 398620

Finding 1206533 (2025-002)

Material Weakness 2025

City of Corpus Christi, Texas

TX

Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency

Finding 2025-002 Information on Federal Program: Federal Program: CDBG Entitlement Grants Cluster Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing: 14.218 Compliance Requirements: Allowable Costs/Cost Principles Corrective Action Plan The City will submit pay...

Finding 2025-002 Information on Federal Program: Federal Program: CDBG Entitlement Grants Cluster Federal Agency: U.S. Department of Housing and Urban Development (HUD) Assistance Listing: 14.218 Compliance Requirements: Allowable Costs/Cost Principles Corrective Action Plan The City will submit payment to HUD for the $249,565 of questioned costs. Additionally, the City will update its written program and financial policies and procedures per 24 CFR 570.200(g) which should outline how the City of Corpus Christi will monitor compliance with both of the Administrative and Planning expenditure tests and will provide HUD with a certification stating Planning and Community Development staff received training regarding the limitation on planning and administration costs for origin year grants. Person(s) Responsible Jennifer Buxton, Interim Director of Planning and Economic Development Anticipated Completion Date The City has completed all corrective actions.

View Audit 398608

Finding 1206525 (2025-001)

Material Weakness 2025

Guadalupe County Hsg Development Inc. (sunrise Villa Apts)

TX

Cash Management HUD Housing Programs

Management agrees with the finding. The residual receipts account deficiency was funded on January 15, 2026 in the amount of $34,482. Management will ensure that the residual receipts account is properly funded in the future.

View Audit 398589

Finding 1206524 (2025-001)

Material Weakness 2025

Oglala Lakota College

SD

Reporting

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial R...

Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted above, the July 31, 2025 report has since been filed and accepted by the federal agency. Management’s Response: Management has made revisions to internal controls in order to ensure reports are submitted timely. Internal deadlines have been established requiring the Head Start Director to submit required financial and program data to the Grants/Compliance Officer at least 15 days prior to the federal reporting due date. The Head Start Director will sign an annual acknowledgement of reporting responsibilities and deadlines. The Grants/Compliance Officer will maintain a reporting calendar and notify the Head Start Director of pending due dates to ensure timely receipt of information. If required information is not received by the internal deadline, the issue will be escalated to College executive management (the President and Vice President of Business) for immediate resolution. The Grants/Compliance Officer in coordination with the Head Start Director are responsible for the implementation of this corrective action. The plan will be completed by June 30, 2026. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota

View Audit 398587

Finding 1206504 (2025-001)

Material Weakness 2025

City of Melbourne

FL

Reporting Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timel...

2025-001 REPORTING ALN 20.106 Airport Improvement Program U.S. Department of Transportation Federal Aviation Administration Federal Award No. 3-12-0046-064-2024 2024/2025 Funding Recommendation: The Airport, a component unit of the City, should develop a process to ensure reports are submitted timely for all awards including re-assigning tasks when personnel are on leave. Corrective Action: Airport management has set up a process whereby the quarterly reports are reviewed by another team member to ensure the reports are completed and submitted in the time frame required by the Federal Aviation Administration. This review will be completed by the Accounting Manager who understands the importance of submitting the information and, if they are not completed, will complete and submit the reports. Any issues or omissions observed by the Accounting Manager with submitting the required reports will be reported to the Director of Finance and Administration for further follow-up with the staff member who is primarily responsible for this task Responsible party: Mike O’Dell, Director of Finance & Administration Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206503 (2025-002)

Material Weakness 2025

City of Melbourne

FL

Internal Control / Segregation of Duties § 200.303

2025-002 DISALLOWED COSTS ALN 97.083 Staffing for Adequate Fire and Emergency Response (SAFER) Grant Program U.S. Department of Homeland Security Federal Emergency Management Agency (FEMA) Federal Award No. EMW-2022-FF-00868 2024/2025 Funding Recommendation: Independent review of program reimburseme...

2025-002 DISALLOWED COSTS ALN 97.083 Staffing for Adequate Fire and Emergency Response (SAFER) Grant Program U.S. Department of Homeland Security Federal Emergency Management Agency (FEMA) Federal Award No. EMW-2022-FF-00868 2024/2025 Funding Recommendation: Independent review of program reimbursement requests and reports should be consistently performed and documented prior to submission the grantor. Corrective Action: The City agrees with this finding and will establish internal procedures for review of program reimbursement requests before submission to the grantor. The Grant Compliance Manager will prepare the reimbursement requests and semi-annual reports and provide to the Director of Finance for review and approval prior to submission. This corrective action will take effect immediately. Responsible party: Rebecca Thibert, Grant Compliance Monitor Date Expected to be Corrected: March 17, 2026

View Audit 398567

Finding 1206502 (2025-003)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, backgr...

Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, background check, and performance evaluation requirements.

View Audit 398559

Finding 1206497 (2025-002)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are prope...

Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are properly maintained and accessible, including retaining key compliance documents in centralized formats and implementing periodic file reviews.

View Audit 398559

Finding 1206492 (2025-001)

Material Weakness 2025

Focus: Hope and Subsidiaries

MI

Cash Management Subrecipient Monitoring Reporting § 200.305

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the w...

Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.

View Audit 398559

Finding 1206490 (2025-008)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Eligibility

Views of Responsible Officials and Planned Corrective Action: QARI acknowledges the finding and has developed and implemented policies and procedures to ensure that all participant information is retained and for management to perform and document periodic reviews of eligibility determinations. Whil...

Views of Responsible Officials and Planned Corrective Action: QARI acknowledges the finding and has developed and implemented policies and procedures to ensure that all participant information is retained and for management to perform and document periodic reviews of eligibility determinations. While eligibility documentation was collected at intake, original records were not retained in a centralized system and the organization has since implemented a new data tracking and management system (DPP Express) in FY2026. QARI confirms that all participants enrolled in the program met eligibility requirements and that all required data has been accurately submitted to the Diabetes Prevention Recognition Program (DPRP) in accordance with CDC requirements to maintain Pending Recognition status. To address the finding, QARI has implemented the following corrective actions: 1) Standardized procedures to ensure original participant eligibility documentation is retained within the data management system; 2) Management-level periodic reviews of eligibility determinations, with documented oversight; 3) Cross-training and role clarification to ensure continuity in data collection and record retention despite staffing changes. These actions will strengthen documentation practices while maintaining the integrity and compliance of QARI’s program enrollment and reporting processes.

View Audit 398537

Finding 1206489 (2025-007)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Procurement, Suspension & Debarment

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where...

Views of Responsible Officials and Planned Corrective Action: QARI maintains an approved Financial Policies and Procedures Manual that was reviewed and accepted by Federal agencies in FY2025. While many required practices were already in place and operationalized, the auditors identified areas where written documentation could be strengthened or made more explicit. QARI has since updated its policies to include: 1) Explicit conflict of interest disclosure requirements for partners (consistent with existing annual Board disclosures); 2) Documented procedures to verify that vendors are not suspended or debarred. QARI remains transparent with Federal awarding agencies through required annual grant and budget review processes, and all vendors engaged under Federal awards are included in and approved through the official grant budget. These updates ensure full written compliance with OMB Uniform Guidance requirements and strengthen existing internal controls.

View Audit 398537

Finding 1206488 (2025-006)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Action: QARI agrees with the finding and will implement policies and procedures to draw down Federal funds only for its immediate Federal program cash needs. The timing of the drawdown in FY2025 reflected a conservative cash management decision m...

Views of Responsible Officials and Planned Corrective Action: QARI agrees with the finding and will implement policies and procedures to draw down Federal funds only for its immediate Federal program cash needs. The timing of the drawdown in FY2025 reflected a conservative cash management decision made to ensure continuity of program operations and payroll given uncertainty about delays in accessing Federal funds. As a result, Federal funds were not fully disbursed within the required timeframe. This approach was intended to safeguard program delivery and did not result in misuse of funds. QARI has updated its cash management procedures to ensure that future Federal drawdowns are limited to immediate Federal program cash needs and are disbursed within required timelines. Management oversight has been strengthened to monitor drawdown timing and maintain ongoing compliance with Federal cash management requirements.

View Audit 398537

Finding 1206487 (2025-005)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Matching / Level of Effort / Earmarking

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need for fully compliant time and effort documentation, the issue identified reflects limitations during the initial implementation of a new payroll system, not misuse of grant funds. QARI implemented a new pay...

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need for fully compliant time and effort documentation, the issue identified reflects limitations during the initial implementation of a new payroll system, not misuse of grant funds. QARI implemented a new payroll and timekeeping system in April 2025 to correct undercoding and allocation issues in the prior system. During the transition period (April–June 2025), payroll was allocated using budget-based percentages while staff clocked in and out and supervisors monitored work assignments to ensure time was spent on allowable grant activities. QARI’s internal review confirms that employees charged to the grant performed allowable and allocable work; however, the system configuration did not fully capture employee-level allocations by funding source during this implementation phase. Corrective actions include: 1) Reconstruction of manual timesheets for April–June 2025, supported by calendars and program records, with employee attestation and supervisory approval; 2) Reconfiguration of the payroll system to require employee self-allocation of actual hours worked each pay period; 3) Enhanced supervisory review and internal controls. The questioned costs reflect a temporary documentation gap during system transition, not unsupported or inappropriate expenditures. QARI has taken corrective action to ensure full compliance going forward.

View Audit 398537

Finding 1206486 (2025-004)

Material Weakness 2025

Quincy Asian Resources, Inc.

MA

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need to strengthen timekeeping documentation practices, we respectfully note that the matter identified reflects procedural and documentation deficiencies, not misuse or misallocation of grant funds. Through an...

Views of Responsible Officials and Planned Corrective Action: While QARI concurs with the need to strengthen timekeeping documentation practices, we respectfully note that the matter identified reflects procedural and documentation deficiencies, not misuse or misallocation of grant funds. Through an internal review conducted in response to this finding, management confirmed that the personnel in question were performing allowable and allocable grant-related activities, supported by calendar records and project deliverables. Due to gaps in timekeeping procedures, approved timesheets did not fully capture all grant-related effort. Management recorded journal entries to align payroll charges with actual programmatic work performed, based on supervisory knowledge of staff assignments and workload. These entries were intended to ensure costs were properly aligned with grant activities, not to overcharge the grant. The underlying causes of this issue include: 1) Inconsistent understanding of federal documentation requirements from staff; 2) Insufficient secondary review procedures to identify and/or correct errors at the time of submission; 3) Functional limitations of our time tracking system that did not fully support multi-grant allocations. QARI maintains that the costs charged were reasonable, allowable, and incurred in support of the grant’s objectives. Corrective actions already implemented or in progress include: 1) Organization-wide training on federal timekeeping and effort reporting requirements; 2)Enhanced supervisory review and approval protocols to ensure accuracy and completeness prior to payroll processing; 3) Strengthened internal controls and updated procedures to ensure that only hours supported by compliant timesheets are charged directly to grants. QARI is committed to full compliance with federal documentation standards and has taken proactive steps to ensure that all payroll charges are fully supported, verifiable, and consistent with best practices.

View Audit 398537

Finding 1206485 (2025-001)

Material Weakness 2025

APPALACHIAN WILDLIFE FOUNDATION, INC.

OH

Cash Management Period of Performance Reporting

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying cont...

AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation

View Audit 398531

Finding 1206478 (2025-005)

Material Weakness 2025

City of Lake Worth Beach

FL

Procurement, Suspension & Debarment Equipment & Real Property Management Internal Control / Segregation of Duties § 200.11

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with t...

Compliance over Negotiation Process Recommendation: The City should review the documentation sent to the seller during the procurement process to ensure the City is providing all necessary documentation to the seller according to 2 CFR 200 and 49 CFR 24. Management Response: Management agrees with the finding. The issue resulted from procedures not fully aligning with federal requirements for real property acquisition documentation and communication. Management will implement procedures to ensure all required communications and documentation are provided and retained in accordance with 2 CFR 200 and 49 CFR 24, including clear communication to sellers and proper recordkeeping to demonstrate compliance. Anticipated Completion Date: Immediately Responsible Contact Person: Yannick Ngendahayo, Finance Director and Mona Feigenbaum, Lake Worth Beach CRA Accounting Manager

View Audit 398516

Finding 1206477 (2025-004)

Material Weakness 2025

City of Lake Worth Beach

FL

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Reviews of Grant Reports Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal and the review is documented. Management Response: Management agrees with the finding. Management will implement procedures to document independent review of all repo...

Reviews of Grant Reports Recommendation: The City should have controls in place to ensure all reports are reviewed prior to submittal and the review is documented. Management Response: Management agrees with the finding. Management will implement procedures to document independent review of all reports submitted to the U.S. Treasury to ensure completeness, accuracy, and timeliness. Anticipated Completion Date: Immediately Responsible Contact Person: Yannick Ngendahayo, Finance Director

View Audit 398516

Corrective Action Plans

Filters