Corrective Action Plans

Finding 1155839 (2024-004)

Material Weakness 2024

KS

Reporting Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.502 § 200.510

Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review o...

Corrective Action Plan (Unaudited): The corrective actions described under Finding 2024-003 will directly address this compliance issue. Key measures include: 1) Adoption of centralized grant management policies and procedures by the end of 2025. 2) Quarterly reconciliations and independent review of SEFA reporting. 3) Annual training for Finance and department grant managers on SEFA compliance. 4) Continued use of the grant management team to enhance communication and oversight. Contact Person: Jamie Robichaud, Economy Director Anticipated Completion Date: January 1, 2026

View Audit 368234

Finding 1155835 (2024-002)

Material Weakness 2024

Bay County, Florida

FL

Cash Management Subrecipient Monitoring Eligibility § 200.303

Finding Number: 2024-002 Planned Corrective Action: To prevent future reporting deficiencies, the County will implement additional review processes, including but not limited to review by the Clerk of Court Board Finance Office, of the payroll costs submitted with the reimbursement requests. Any rev...

Finding Number: 2024-002 Planned Corrective Action: To prevent future reporting deficiencies, the County will implement additional review processes, including but not limited to review by the Clerk of Court Board Finance Office, of the payroll costs submitted with the reimbursement requests. Any reviews will be documented with an approval via a formal email confirmation. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail

View Audit 368223

Finding 1155834 (2024-001)

Material Weakness 2024

Bay County, Florida

FL

Subrecipient Monitoring Material Weakness Reporting § 200.303

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion ...

Finding Number: 2024-001 Planned Corrective Action: For future quarterly Federal Emergency Agency Reports, the County will implement a formal review and documentation process, including signature, to ensure compliance and prevent over or under-reporting of qualified expenses. Anticipated Completion Date: 10/1/2025 Responsible Contact Person: Katy Nail

View Audit 368223

Finding 1155831 (2024-006)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-006 Due to cash flow constraints, the Project was not able to repay the replacement reserve. The Project will repay the replacement reserve when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155830 (2024-005)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving depos...

Finding 2024-005 Due to the financial situation the Project is in at June 30, 2024, making this deposit is impossible. HUD has agreed to suspend the monthly required debt service savings deposit effective September 1, 2019. Management is negotiating with HUD to get the past debt service saving deposit requirement suspended permanently. If management is successful in negotiations with HUD, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155829 (2024-004)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-004 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155828 (2024-003)

Material Weakness 2024

Nebraska Association for Developmental Housing

IA

Questioned Costs Special Tests & Provisions Subrecipient Monitoring

Finding 2024-003 Due to cash flow constraints, the Project was not able to repay the nonprofit sponsor’s foundation. The Project will repay the nonprofit sponsor’s foundation when cash is available. If cash becomes available, the anticipated completion date is June 30, 2025.

View Audit 368220 Questioned Costs: $1

Finding 1155817 (2024-002)

Material Weakness 2024

Wichita County, Texas

TX

Reporting § 200.328

Finding: The County’s first quarter 2024 performance report incorrectly included expenditures that were incurred throughout fiscal year 2023. Cause: The County did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed...

Finding: The County’s first quarter 2024 performance report incorrectly included expenditures that were incurred throughout fiscal year 2023. Cause: The County did not have adequate controls or procedures in place to identify the applicable reporting requirements and ensure the information was filed accurately and timely. Recommendation: Management should implement policies and procedures to ensure required reports are completed accurately and filed by their respective due dates as required by the grant agreement and Uniform Guidance. Corrective Action Plan: Effective immediately, the County will put in additional controls and verify all grants are monitored under additional scrutiny and are reported accurately in quarterly reports. Staff Responsible for Implementation: Matt Davis, County Auditor; Mike Sloan, Senior Associate; Jordan Wilson, Grant Associate Implementation Date: December 31, 2025 Status: In progress

View Audit 368209

Finding 1155816 (2024-002)

Material Weakness 2024

West Central Georgia Community Action Council

GA

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.328 § 200.329 § 200.510

April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #...

April 30, 2025 To: Clausell & Associates, P.C. From: Camille Vickers, Executive Director of West Central Georgia Community Action Council, Inc. Below is the Council’s corrective action plan as it relates to the findings for the fiscal year ending September 30, 2024, Single Audit Act audit. Comment #2024-001 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED GENERAL (Repeat) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action. Comment #2024-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED LIHEAP FALN 93.568 (Questioned Costs – Undetermined) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding – Management is in the process of assessing the organizational structure and capacity to provide adequate financial reporting. With Board review and approval of the Council’s financial funding sources, the Council will provide additional training to support the new fiscal officer. The fiscal officer will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. All enhancements will be implemented by July 31, 2025. Concerning the preparation of external reports required by various funding sources, the Council will ensure adequate training is provided to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than July 31, 2025. Responsible Person: Camille Vickers, Executive Director, will be responsible for the corrective action.

View Audit 368208 Questioned Costs: $1

Finding 1155788 (2024-005)

Material Weakness 2024

Pottawattamie County

IA

The County developed procedures in January 2025 to ensure that part of the reporting process of the quarterly reports will be reviewed and approved by an independent person who is knowledgeable about the program. Following the review, reports are reviewed and received and filed by the Board of Super...

The County developed procedures in January 2025 to ensure that part of the reporting process of the quarterly reports will be reviewed and approved by an independent person who is knowledgeable about the program. Following the review, reports are reviewed and received and filed by the Board of Supervisors. The report will include a signature and date of the reviewer.

View Audit 368183

Finding 1155787 (2024-004)

Material Weakness 2024

Pottawattamie County

IA

The County reevaluated the project in November of 2024 based on criteria set in the "Coronavirus State & Local Recovery Funds: Overview of the Final Rule." Proper documentation has been completed and is under review.

View Audit 368183

Finding 1155785 (2024-011)

Material Weakness 2024

City of Stockbridge

GA

Reporting Internal Control / Segregation of Duties

We concur. We will establish procedures to ensure proper reporting based on grant requirements.

View Audit 368172

Finding 1155783 (2024-010)

Material Weakness 2024

City of Stockbridge

GA

Reporting Internal Control / Segregation of Duties

We concur. We will establish procedures to ensure proper reporting based on grant requirements.

View Audit 368172

Finding 1155781 (2024-003)

Material Weakness 2024

New York State Stop-Dwi Foundation Inc.

NY

Questioned Costs Allowable Costs / Cost Principles § 200.403

The Foundation must submit all expense documentation to New York State for reimbursement approval. Effective immediately, the Foundation will retain at least two copies of such documentation for support of expenses.

View Audit 368162 Questioned Costs: $1

Finding 1155780 (2024-002)

Material Weakness 2024

New York State Stop-Dwi Foundation Inc.

NY

Questioned Costs Subrecipient Monitoring Cash Management § 200.344

The Foundation immediately paid the vendor the full amount upon learning of this finding from the auditor and verified that the vendor received the payment. The recording of Grant Revenue/Accounts Receivable and Grant Expenses/Accounts Payable is now done for each grant expense immediately upon appr...

The Foundation immediately paid the vendor the full amount upon learning of this finding from the auditor and verified that the vendor received the payment. The recording of Grant Revenue/Accounts Receivable and Grant Expenses/Accounts Payable is now done for each grant expense immediately upon approval from the Foundation and submission to New York State for reimbursement. This was previously not done. The changes to the recognition of revenue and expenses are already in effect and should eliminate any future finding related to the non-payment of expenses that have been reimbursed through grants.

View Audit 368162 Questioned Costs: $1

Finding 1155779 (2024-003)

Material Weakness 2024

The Young Men's Christian Association of Greater Toledo

OH

Procurement, Suspension & Debarment § 200.318

Condition: YMCA did not retain evidence to support procedures were performed to ensure a vendor was not suspended or debarred before entering into a covered transaction. Planned Corrective Action: YMCA relied on outside legal counsel for guidance in the procurement process. In the future, YMCA will ...

Condition: YMCA did not retain evidence to support procedures were performed to ensure a vendor was not suspended or debarred before entering into a covered transaction. Planned Corrective Action: YMCA relied on outside legal counsel for guidance in the procurement process. In the future, YMCA will perform this procedure or ensure that legal counsel performs this procedure. Contact person responsible for corrective action: Phillip E. Platz, CFO Anticipated Completion Date: Immediate

View Audit 368158

Finding 1155778 (2024-002)

Material Weakness 2024

The Young Men's Christian Association of Greater Toledo

OH

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318

Condition: The entity did not retain required support; rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Planned Corrective Action: Although YMCA performed the proper procedures, the passage of time resulted in a m...

Condition: The entity did not retain required support; rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Planned Corrective Action: Although YMCA performed the proper procedures, the passage of time resulted in a mis-placing of the supporting documentation. YMCA relied upon legal counsel to retain the documentation. This was a unique and one-time award. In the future, YMCA will take responsibility for the retention of the supporting documentation. Contact person responsible for corrective action: Phillip E. Platz, CFO Anticipated Completion Date: Immediate

View Audit 368158 Questioned Costs: $1

Finding 1155777 (2024-002)

Material Weakness 2024

Oklahoma City Housing Authority

OK

Questioned Costs HUD Housing Programs

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There...

Public and Indian Housing -Assistance Listing No. 14.850 - Inter-Program Recommendation: We recommend the Authority design controls to ensure an adequate review process is in place to ensure inter-program accounts are properly stated at year-end. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding:The Oklahoma City Housing Authority will develop and document formal procedures for reconciling inter-program accounts. We will establish a secondary review process and create a year-end close checklist that includes inter-program reconciliations. The authority will provide staff training on inter-program account recording and reconciliation requirements. Name(s) of the contact person(s) for corrective action: Jon Reininer Planned completion date for corrective action plan: Review process and checklist creation will be completed 12/31/2025

View Audit 368153 Questioned Costs: $1

Finding 1155776 (2024-001)

Material Weakness 2024

Middlesex County Board of Social Services

NJ

Eligibility

Management’s Response: There is no disagreement with the finding and recommendation noted above. MCBSS experienced short staffing of its Medicaid Department that resulted in a backlog of applications and eligibility determinations. MCBSS continues to monitor the staffing of the Medicaid Department a...

Management’s Response: There is no disagreement with the finding and recommendation noted above. MCBSS experienced short staffing of its Medicaid Department that resulted in a backlog of applications and eligibility determinations. MCBSS continues to monitor the staffing of the Medicaid Department and work towards filling vacant positions. Planned Implementation Date of Corrective Action: December 2025 Person Responsible for Corrective Action: Administrative Supervisor of Medicaid Department

View Audit 368152

Finding 1155773 (2024-003)

Material Weakness 2024

County of Armstrong

PA

Subrecipient Monitoring

Finding 2024-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the proced...

Finding 2024-003 Subrecipient Monitoring AL 21.023 Emergency Rental Assistance Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate

View Audit 368150

Finding 1155772 (2024-002)

Material Weakness 2024

County of Armstrong

PA

Subrecipient Monitoring

Finding 2024-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitor...

Finding 2024-002 Subrecipient Monitoring AL 93.778 and Medical Assistance Program and DHS Medical Assistance Transportation Program Criteria: Internal control procedures require the County to perform subrecipient monitoring procedures over the funding disbursed to the Program’s vendor. These monitoring procedures include documenting the procedures performed and the results of those procedures along with documenting the risk assessment associated with the selected procedures. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2023- 002. Questioned Costs: The amount of questioned costs, if any, is undeterminable. Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored and document those procedures and results of procedures. Management Response: Management is working to implement and document proper subrecipient monitoring internal controls. Anticipate Completion Date: Immediate

View Audit 368150

Finding 1155768 (2024-001)

Material Weakness 2024

Wheeling Hospital, Inc.

WV

HUD Housing Programs Significant Deficiency

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no ...

Contact Person: William Bane Management’s Response: Management acknowledges that there were not sufficient controls in place to ensure written consent from HUD prior to incurring new debt or lease arrangements. Four of the five leases in question were all entered into and approved by individuals no longer with the organization and without prior knowledge of hospital finance personnel. Current Management had previously established controls to ensure written consent is obtained prior to incurring any new debt or lease arrangements, but these arrangements were not caught before being signed. The HUD loan was retired and refinanced with another financial institution during 2024 so this will not be an issue going forward. Completion Date: September 23, 2025

View Audit 368139

Finding 1155763 (2024-001)

Material Weakness 2024

Atlanta Victim Assistance, Inc.

GA

To address this, we have taken corrective action by hiring new staff as of June 20, 2024, to replace the previous personnel, ensuring that the work is completed efficiently and on schedule moving forward.

View Audit 368122

Finding 1155762 (2024-003)

Material Weakness 2024

Southern Tier Network, Inc.

NY

Allowable Costs / Cost Principles

Views of Responsible Officials and Planned Corrective Actions: The Organization had an established process in place to substantiate payroll costs and provided documentation to the funding source as requested. The funding source accepted the documentation and processed payments without raising any co...

Views of Responsible Officials and Planned Corrective Actions: The Organization had an established process in place to substantiate payroll costs and provided documentation to the funding source as requested. The funding source accepted the documentation and processed payments without raising any compliance concerns. Management has now implemented a new, more detailed time tracking procedure which will enhance documentation and is in line with the recommended process.

View Audit 368119

Finding 1155761 (2024-002)

Material Weakness 2024

Southern Tier Network, Inc.

NY

Reporting Internal Control / Segregation of Duties

Views of Responsible Officials and Planned Corrective Actions: At the time of the Q4 2024 submission, management prepared and submitted the quarterly report prior to the completion of the quarter, resulting in interim financial data being included. This occurred because both weekly and quarterly rep...

Views of Responsible Officials and Planned Corrective Actions: At the time of the Q4 2024 submission, management prepared and submitted the quarterly report prior to the completion of the quarter, resulting in interim financial data being included. This occurred because both weekly and quarterly reports were being produced concurrently, with overlapping information. While the reported numbers were estimates, they had no impact on project outcomes, payments, or work performed, and the granting agency did not raise any concerns following submission. To address this issue, management streamlined the reporting process beginning with Q1 2025 by aligning the quarterly reporting with finalized weekly reports to ensure accuracy and consistency. Additionally, the Organization has instituted a formal control requiring that all reporting submissions be routed through the CFO for review and approval rather than operations personnel. This process will ensure compliance with reporting requirements, prevent premature submission of interim data, and strengthen internal oversight of grant reporting.

View Audit 368119

Corrective Action Plans

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