Corrective Action Plans

Finding 1172501 (2024-001)

Material Weakness 2024

CO

Planned Completion Date for Corrective Action: The County began implementing this plan in late 2025 and will complete the implementation January 2026.

View Audit 385688

Finding 1172501 (2024-001)

Material Weakness 2024

Park County, Colorado

CO

For any questions regarding this plan, please contact April Chabot, Director of Budget & Finance, at 719-836-4339 or Lucas Meyer, County Manager, at 719-839-1591.

View Audit 385688

Finding 1172493 (2024-005)

Material Weakness 2024

City of Trenton

NJ

Reporting

Finance staff and the accounting consulting firm are committed to working diligently to complete the audit schedules earlier, providing sufficient time for the audit review and filing the report with Federal Clearing House.

View Audit 385675

Finding 1172492 (2024-004)

Material Weakness 2024

City of Trenton

NJ

Procurement, Suspension & Debarment

The City of Trenton will create a budget for planned uses of government funds. Upon review of that budget a determination will be made if goods or services exceed the bid threshold. Specifications will be created for public bidding in concert with the Division of Purchasing. We will also require pro...

The City of Trenton will create a budget for planned uses of government funds. Upon review of that budget a determination will be made if goods or services exceed the bid threshold. Specifications will be created for public bidding in concert with the Division of Purchasing. We will also require procurement training for officials and staff charged with creating budgets

View Audit 385675

Finding 1172478 (2024-002)

Material Weakness 2024

City of Trenton

NJ

Reporting

The original submissions were reportedly retained in accordance with staff statements. However, during the review the documentation could not be located in the file as part of the audit trail to verify timely submission. Finance staff was subsequently informed of the proper record-keeping procedures...

The original submissions were reportedly retained in accordance with staff statements. However, during the review the documentation could not be located in the file as part of the audit trail to verify timely submission. Finance staff was subsequently informed of the proper record-keeping procedures to ensure that no systematic issue exists.

View Audit 385675

Finding 1172477 (2024-001)

Material Weakness 2024

City of Trenton

NJ

The City of Trenton has a modified timeliness goal based on the issues and conditions outlined in the FY2023 CDBG grant agreement, which allows the City to meet the timeliness requirement within three years (by 2027), as agreed upon and signed with HUD. During FY 2024, as reported in the most recent...

The City of Trenton has a modified timeliness goal based on the issues and conditions outlined in the FY2023 CDBG grant agreement, which allows the City to meet the timeliness requirement within three years (by 2027), as agreed upon and signed with HUD. During FY 2024, as reported in the most recent CAPER for the period ending June 30, 2025, the City expended over $3.3 million in CDBG funds. Continued regular monthly drawdowns of CDBG grant funds will help ensure we remain on track to meet this timeliness requirement.

View Audit 385675

Finding 1172471 (2024-001)

Material Weakness 2024

FISHERS ISLAND FERRY DISTRICT (A Component Unit of the Town of Southold, New York)

NY

Reporting Internal Control / Segregation of Duties

Name of Auditee: City of New Rochelle, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Geb Cook, District Manager Phone: (203) 410-8156 (1) Audit Finding 2024-001 - The District did not timely submit the Federal Data Coll...

Name of Auditee: City of New Rochelle, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: Geb Cook, District Manager Phone: (203) 410-8156 (1) Audit Finding 2024-001 - The District did not timely submit the Federal Data Collection Form to the appropriate authorities. (a) Implementation Plan of Actions - Management is now aware of the deadline and will work to meet it going forward. (b) Implementation Date - This will be implemented during the year ended December 31, 2025. (c) Persons Responsible for Implementation - The District Manager.

View Audit 385661

Finding 1172469 (2024-001)

Material Weakness 2024

DOMESTIC VIOLENCE PROJECT, INC.

OH

Material Weakness Reporting § 200.512

Corrective Action Taken: Controls have been put in place to ensure proper determination of audit requirements and timely completion of future single audits.

View Audit 385631

Finding 1172457 (2024-002)

Material Weakness 2024

Kidspeace Corporation

PA

Cash Management § 200.305

Uniform Guidance Corrective Action Plan Management acknowledges that improvements were necessary in assuring that drawdowns of grant funds are in compliance with regulations. Accordingly, drawdowns of grant funds will be more aligned with bi-weekly and/or monthly expenditures as supported by an anal...

Uniform Guidance Corrective Action Plan Management acknowledges that improvements were necessary in assuring that drawdowns of grant funds are in compliance with regulations. Accordingly, drawdowns of grant funds will be more aligned with bi-weekly and/or monthly expenditures as supported by an analysis of payroll and accounts payable system activity by the Chief Financial Officer prior to authorizing any drawdowns. Additionally, requests for drawdowns will be reviewed by a member of the Finance Team to assure that it is within acceptable parameters related to grant spending. This process revision will be implemented no later than March 31, 2026.

View Audit 385623

Finding 1172456 (2024-004)

Material Weakness 2024

Municipality of Vieques

PR

The Municipality should streghten control procedures to assure that the financial Reports are prepared and timely filed.

View Audit 385620

Finding 1172455 (2024-003)

Material Weakness 2024

Municipality of Vieques

PR

Reporting

The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit proc...

The Municipality should star the process of compiling and preparing the financial information to complete the Governmental-Wide and Governmental Funds Financial Statements and the schedule of Expenditures of Federal Awards with enough time to assure that such information available for the audit process, before March 31, and to provide it with enough time so the audit process can be completed before such due date

View Audit 385620

Finding 1172442 (2024-003)

Material Weakness 2024

Community for Learning

NM

CFL will engage in the yearly audit in a timely manner to ensure they are submitted before the deadline of March 31, 2026; person responsible for corrective action plan: Anne Apodaca, Excutive director; date: March 31, 2026

View Audit 385583

Finding 1172400 (2024-002)

Material Weakness 2024

South Seven Senior Village

WA

Subrecipient Monitoring HUD Housing Programs Reporting

Management Response: To enhance compliance and operational efficiency, OLYCAP engaged a contract manager to support timely fulfillment of reporting obligations and contractual requirements. This role also includes onboarding new management personnel by ensuring they are informed of all relevant cont...

Management Response: To enhance compliance and operational efficiency, OLYCAP engaged a contract manager to support timely fulfillment of reporting obligations and contractual requirements. This role also includes onboarding new management personnel by ensuring they are informed of all relevant contracts and associated reporting protocols. Anticipated Completion Date: April, 2025 and ongoing. Responsible officials: Erin Smith Holly Morgan

View Audit 385457

Finding 1172398 (2024-001)

Material Weakness 2024

South Seven Senior Village

WA

HUD Housing Programs

Management Response: To ensure ongoing compliance with HUD guidelines and regulations, Olycap has implemented automatic and recurring monthly transfers of $575.17 from the South 7 operating account to the Replacement Reserves account, in accordance with HUD requirements. This measure is designed to ...

Management Response: To ensure ongoing compliance with HUD guidelines and regulations, Olycap has implemented automatic and recurring monthly transfers of $575.17 from the South 7 operating account to the Replacement Reserves account, in accordance with HUD requirements. This measure is designed to prevent missing deposits and maintain financial integrity. Regarding prior withdrawals, these were discussed with Olycap’s HUD representative, who verbally acknowledged and approved the expenditures post-factum. The withdrawals were made to fund critical repairs, including sidewalk restoration and roof replacements across the property. Moving forward, Olycap will obtain formal HUD approval prior to initiating any future Reserve account withdrawals. Additionally, Olycap has reinforced its internal control framework and conducted targeted training for new personnel to support compliance and operational consistency. Anticipated Completion Date: Ongoing and complete. Responsible officials: Karen Bondurant Holly Morgan

View Audit 385457

Finding 1172381 (2024-001)

Material Weakness 2024

HOUSING AUTHORITY OF THE CITY OF STERLING, COLORADO

CO

Cash Management HUD Housing Programs Subrecipient Monitoring

In accordance with HUD requirements, the Authority plans to begin drawing down operating-subsidy funds on a monthly basis. The Executive Director and Board will continue to review monthly financial statements prepared by the accountants and will research and evaluate potential investment options to ...

In accordance with HUD requirements, the Authority plans to begin drawing down operating-subsidy funds on a monthly basis. The Executive Director and Board will continue to review monthly financial statements prepared by the accountants and will research and evaluate potential investment options to increase the return on available funds. The Authority intends to develop and adopt formal written procedures for cash management and investment monitoring during the next fiscal year.

View Audit 385431

Finding 1172377 (2024-002)

Material Weakness 2024

THE RIVER FOOD PANTRY, INC.

WI

Procurement, Suspension & Debarment Eligibility

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may...

14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Federal Grantor: Department of Housing and Urban Development Compliance Requirement: Internal Controls over Procurement, Suspension and Disbarment Criteria: Non-federal entities who receive federal grants may not contract with entities that are suspended, disbarred, or otherwise excluded from receiving or participating in Federal awards. Condition: The Organization did not have controls in place to ensure vendors were eligible to receive federal awards. Cause: The Organization did not implement proper internal controls to verify that all contractors were eligible to participate in programs funded with Federal awards. Effect: Without proper internal controls, the Organization may not properly identify vendors that are ineligible to participate in federal contracts. Questioned Costs: None. Auditor's Recommendation: We recommend policies and procedures be implemented related to suspension and disbarment whereby the Organization can identify any ineligible contractors prior to entering in to any contracts with vendors. Corrective Action: The Organization will implement appropriate policies and procedures related to suspension and disbarment as part of any future grant application and management process. We will identify ineligible contractors prior to entering into vendor agreements and will monitor existing contractors to ensure they have not become ineligible.

View Audit 385424

Finding 1172376 (2024-003)

Material Weakness 2024

City of Oakdale

CA

Procurement, Suspension & Debarment § 200.303

2024-003 Verification of Suspension and Debarment checks Recommendation: We recommend that the City add a section to its standard contractor and subrecipient contracts for the other party to certify they are not suspended or debarred. In addition, we recommend the City establish controls to ensure t...

2024-003 Verification of Suspension and Debarment checks Recommendation: We recommend that the City add a section to its standard contractor and subrecipient contracts for the other party to certify they are not suspended or debarred. In addition, we recommend the City establish controls to ensure that evidence of suspension and debarment compliance procedures is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City agrees with finding and will implement steps to verify if the contractor has been suspended or debarred from federal contracts. Name(s) of the contact person(s) responsible for corrective action: Albert Avila, Finance Director Planned completion date for corrective action plan: 01/22/2026

View Audit 385417

Finding 1172374 (2024-002)

Material Weakness 2024

City of Oakdale

CA

Material Weakness Reporting Internal Control / Segregation of Duties

2024-002 Reporting Recommendation: We recommend the City resolve issues with the Treasury and ensure it is up to date with the latest reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City...

2024-002 Reporting Recommendation: We recommend the City resolve issues with the Treasury and ensure it is up to date with the latest reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City made every effort to provide annual reports, the City tried to get support from the federal agency's with no response. When the City went in to do the most recent report all of the prior reports had been deleted. Name(s) of the contact person(s) responsible for corrective action: Albert Avila, Finance Director Planned completion date for corrective action plan: 01/22/2026

View Audit 385417

Finding 1172357 (2024-005)

Material Weakness 2024

1890 Universities Foundation

DC

Reporting Significant Deficiency § 200.512

Finding 2024-005: Significant Deficiency and Noncompliance over Subrecipient Monitoring Responsible Official’s Response and Corrective Action Plan We concur with the findings and acknowledge the significant deficiency and instance of noncompliance related to subrecipient monitoring. We are committed...

Finding 2024-005: Significant Deficiency and Noncompliance over Subrecipient Monitoring Responsible Official’s Response and Corrective Action Plan We concur with the findings and acknowledge the significant deficiency and instance of noncompliance related to subrecipient monitoring. We are committed to strengthening internal controls to ensure full compliance with applicable federal requirements. During 2025, we implemented a corrective action plan that included the development and adoption of a comprehensive subrecipient monitoring policy and the establishment of standardized, documented procedures for the review of financial and performance reports. These actions are designed to create a consistent, risk-based, and fully documented monitoring framework that enhances accountability, reduces compliance risk, and ensures proper stewardship of federal funds. We remain committed to continuously improving our processes and maintaining compliance with all applicable regulations moving forward. Planned Implementation Date of Corrective Action Plan November 2025 Person Responsible for Corrective Action Plan Natésha Johnson, Director of Finance and Administration Dr. Felecia Nave, President and Chief Executive Officer

View Audit 385388

Finding 1172356 (2024-004)

Material Weakness 2024

1890 Universities Foundation

DC

Subrecipient Monitoring § 200.303 § 200.330

Finding 2024-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-mo...

Finding 2024-004: Significant Deficiency and Noncompliance Over Reporting Responsible Official’s Response and Corrective Action Plan We concur with the finding. We acknowledge the importance of adhering to the Federal guidelines for the submission of the reporting package within the mandated nine-month period. This finding is a result of the transition in the accounting team. To address this, the 1890 Universities Foundation will implement the following actions: 1. Policies and Procedures Development: We will create and enforce comprehensive policies and procedures to ensure that audits are initiated and completed promptly. This will include detailed timelines and checkpoints to monitor progress throughout the audit process. In addition, we will adhere to a year end closing process that reconciles all significant accounts. 2. Training for Grant Administration: We will provide training for individuals responsible for administering federal assistance programs within the 1890 Universities Foundation. This training will cover essential aspects of grant administration, ensuring that our team is well-equipped to manage these programs efficiently and in compliance with federal requirements. Planned Implementation Date of Corrective Action Plan December 2025 Person Responsible for Corrective Action Plan Dr. Felecia Nave, Chief Executive Officer & President Natésha Johnson, Director of Finance and Administration

View Audit 385388

Finding 1172355 (2024-003)

Material Weakness 2024

1890 Universities Foundation

DC

Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.514

Finding 2024-003: Significant Deficiency and Noncompliance over Procurement, Suspension, and Debarment Responsible Official’s Response and Corrective Action Plan We concur with the finding. The Foundation has an informal process of reviewing vendors and determining if they have been suspended or deb...

Finding 2024-003: Significant Deficiency and Noncompliance over Procurement, Suspension, and Debarment Responsible Official’s Response and Corrective Action Plan We concur with the finding. The Foundation has an informal process of reviewing vendors and determining if they have been suspended or debarred. However, there is not a formal process where proper documentation such as screenshots of the search are saved. Due to the transition in the accounting department, we were not aware of these specific criteria at the time. We were notified of these requirements after the end of fiscal year 2024. To address these issues, a comprehensive process was implemented during fiscal year 2025 to ensure proper documentation and compliance with procurement regulations. This process will include: 1. Ensuring that all sole source vendor selections are properly documented and justified. 2. Verifying and maintaining records that confirm vendors are not debarred or suspended from doing business with the Federal Government before entering into contractual agreements. We are committed to improving our procedures and ensuring compliance with all applicable regulations moving forward. Planned Implementation Date of Corrective Action Plan June 2025 Person Responsible for Corrective Action Plan Natésha Johnson, Director of Finance and Administration Dr. Felecia Nave, President and Chief Executive Officer Luwanda Jenkins, Vice President of Partnerships and External Relation

View Audit 385388

Finding 1172354 (2024-002)

Material Weakness 2024

1890 Universities Foundation

DC

Allowable Costs / Cost Principles Period of Performance Significant Deficiency § 200.430

Finding 2024-002: Significant Deficiency Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related to deficiencies in our time tracking Process. Starting in the fourth quarter of fiscal ye...

Finding 2024-002: Significant Deficiency Activities Allowed or Unallowed and Allowable Cost/Cost Principle (Payroll) Responsible Official’s Response and Corrective Action Plan We concur with the finding related to deficiencies in our time tracking Process. Starting in the fourth quarter of fiscal year 2025, a time tracking system using Paychex Time & Attendance was implemented. This system is designed to accurately capture, and record employees’ hours worked by project/grant. Comprehensive training sessions have been conducted for all affected employees to ensure they are proficient in using the new time tracking system. Supervisors have received additional training on monitoring and verifying time entries. Planned Implementation Date of Corrective Action Plan October 2025 Person Responsible for Corrective Action Plan Natésha Johnson, Director of Finance and Administration Dr. Felecia Nave, President and Chief Executive Officer

View Audit 385388

Finding 1172322 (2024-002)

Material Weakness 2024

Newburg Retirement Center, Inc.

CA

At December 31, 2024, the balance in the Tenant Security Deposit bank account was less than the related Security Deposit liabilty amount by $1,896. We have recently transferred the amount of the Decemebr 31, 2024 shortfall into the Secuirt Deposit bank account.

View Audit 385352

Finding 1172321 (2024-001)

Material Weakness 2024

Newburg Retirement Center, Inc.

CA

Internal Control / Segregation of Duties Reporting

Due to limited staff size, we do not have adequate segregation of duties in the aeras of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm who provides payroll and payroll tax services and oversight of other various accounting matter...

Due to limited staff size, we do not have adequate segregation of duties in the aeras of financial accounting and reporting as recommended for organizations. We have outsourced a 3rd party bookkeeping firm who provides payroll and payroll tax services and oversight of other various accounting matters as needed. The accounting staff that we do have (one person), is working to minimize the increased work at year-end by improving internal accounting systems with more efficiency and greater consistency. We believe this will help.

View Audit 385352

Finding 1172320 (2024-003)

Material Weakness 2024

Bristol Bay Borough, Alaska

AK

Period of Performance Allowable Costs / Cost Principles Reporting § 200.512

Finding 2024-003: Reporting - Timely Submission of Financial Reports – Noncompliance and Significant Deficiency in Internal Control over Compliance Name of Contact Person: Courtney Hoiby, Interim Finance Director Corrective Action Plan: The Borough has engaged accounting resources and staff with the...

Finding 2024-003: Reporting - Timely Submission of Financial Reports – Noncompliance and Significant Deficiency in Internal Control over Compliance Name of Contact Person: Courtney Hoiby, Interim Finance Director Corrective Action Plan: The Borough has engaged accounting resources and staff with the appropriate time and expertise to expedite the completion of future financial reports. Completion Date: September 30, 2026

View Audit 385350

Corrective Action Plans

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