Corrective Action Plans

Finding 1171402 (2024-002)

Material Weakness 2024

Center for Independence of Individuals with Disabilities

CA

Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties § 200.303

Immediate Control Reinforcement and Staff Training - The Executive Director and the Program Manager have already started identifying specific areas of each contract and grant for federal awards. The Executive Director will call a meeting between all managers to go over each contract and grants toget...

Immediate Control Reinforcement and Staff Training - The Executive Director and the Program Manager have already started identifying specific areas of each contract and grant for federal awards. The Executive Director will call a meeting between all managers to go over each contract and grants together with information that has already been reviewed. It will be important to observe specific instances when controls were created, and documentation was not accurate. Staff will be trained regarding the agency budget, and each role and responsibility of their program to better understand how their service delivery affects organizational funding. Monthly monitoring of grant funding from all managers will be important for transparency and prudent decision making. All managers will receive frequent training to keep up with any changes or new processes that will impact federal funding. Monitoring and Periodic Internal Auditing - The Executive Director, Program Manager, and Finance manager will meet every month before the Finance Committee meeting to go over the progression of spending. The Executive Director and Finance Manager will keep record of all information that will be helpful for the next audit regarding federal grants. Written corrective action plans will be created for each area of noncompliance. Finance Manager will be responsible for maintaining accurate budget updates and will inform Executive Director of any updates and changes as soon as they happen to ensure full transparency and preparation. Failure to do so will result in disciplinary consequences. All information will be presented to the Board of Directors whether at the monthly Board meeting or at the request for a special meeting. Documentation and Formalization - The Executive Director will meet with the Finance Manager to understand what process is used for quality assurance and documentation the finance staff uses. Any improvements necessary will be implemented as soon as possible after evaluating all processes. An evaluation of the software used for tracking all grant funding will be done and any quality assurance improvements will be implemented as soon as possible. Federal grants compliance adherence will be included in performance reviews and documented.

View Audit 384680

Finding 1171374 (2024-003)

Material Weakness 2024

Williamson Health and Wellness Center, Inc.

WV

Reporting Internal Control / Segregation of Duties § 200.512

Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility...

Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting and assigning responsibility for tracking and ensuring timely submission of reports. Views of responsible officials and planned corrective actions: Management agrees with the recommendations. Management will implement appropriate internal control procedures. Anticipated Completion Date: January 31, 2026.

View Audit 384660

Finding 1171336 (2024-005)

Material Weakness 2024

Casita Park Housing Development Fund Corporation

NY

Eligibility HUD Housing Programs

Concord’s Compliance Dept has implemented procedures to ensure the tenant security deposits are correctly recorded, tenant eligibility is correctly determined and that the tenant lease files are properly maintained in accordance with HUD’s requirements.

View Audit 384624

Finding 1171335 (2024-004)

Material Weakness 2024

Casita Park Housing Development Fund Corporation

NY

One month of replacement reserve funds was transferred back to the operating account due to serious cashflow issues. Funds have been transferred back into the replacement reserve account.

View Audit 384624

Finding 1171334 (2024-003)

Material Weakness 2024

Casita Park Housing Development Fund Corporation

NY

Management transferred $10,660 from operating to the tenant security account to ensure it’s properly funded.

View Audit 384624

Finding 1171333 (2024-002)

Material Weakness 2024

Casita Park Housing Development Fund Corporation

NY

HUD Housing Programs

Concord is making “unauthorized” loans only as it pertains to insurance payments. Until the rental increases are large enough to cover the ongoing increasing costs of insurance premiums, management has no choice but to allow the entity with the most stable cashflow to make the monthly insurance paym...

Concord is making “unauthorized” loans only as it pertains to insurance payments. Until the rental increases are large enough to cover the ongoing increasing costs of insurance premiums, management has no choice but to allow the entity with the most stable cashflow to make the monthly insurance payments on behalf of the entities that are unable to cover their portion. The only available insurance coverage is via a policy that covers all three entities as the cost to cover the entities individually is astronomical. The only way to ensure the entities are insured and there is no lapse in coverage is to allow the entity with the stable cashflow to make the payments and for the other entities to reimburse for their portion. That is until the rental increases are substantial enough to actually cover the rising costs of insurance premiums.

View Audit 384624

Finding 1171331 (2024-002)

Material Weakness 2024

City of Bayonne

NJ

Reporting § 200.328

The City will assign responsibillity for the filing of the Federal Financial Reports and will verify that the reports have been submitted.

View Audit 384607

Finding 1171329 (2024-002)

Material Weakness 2024

Moniteau School District

PA

Procurement, Suspension & Debarment § 200.318 § 200.320

FINDING 2024-002 – PROCUREMENT PROCEDURES-AMERICAN RESCUE PLAN (ARP) ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND (ESSER III) - ALN 84.425U-CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document it...

FINDING 2024-002 – PROCUREMENT PROCEDURES-AMERICAN RESCUE PLAN (ARP) ELEMENTARY AND SECONDARY SCHOOL EMERGENCY RELIEF FUND (ESSER III) - ALN 84.425U-CONDITION: During my review of the District’s compliance with the requirements for noncompetitive procurement, I noted the District did not document its rationale for purchases made from ‘Associates in Counseling’. This is a repeat finding 2023-002 from the prior fiscal year.-CRITERIA: In accordance with Section 2 CFR 200.318(i) of the Uniform Guidance, the District must maintain records sufficient to detail the history of procurement. These records include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. Furthermore, Section 2 CFR 200.320(c’) of the Uniform Guidance details five (5) circumstances in which noncompetitive procurement can be used.-RECOMMENDATION: I recommend that for all future purchases involving noncompetitive procurement, that the District adhere to the requirements of 1) the District’s Procurement Policy for Federal Programs (#626), and 2) Section 2 CFR 200.320(c) of the Uniform Guidance.-MANAGEMENT’S PLANNED CORRECTIVE ACTION: For noncompetitive procurement, the District will maintain records sufficient to detail the history of procurement. These records will include but are not limited to the rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. The District’s timeframe for implementation is effective immediately.-District Officials Responsible for the Implementation of the Corrective Action Plan:-Aubrie Schnelle, Superintendent, and Austin Blauser, Business Manager

View Audit 384602

Finding 1171102 (2024-002)

Material Weakness 2024

CITY OF ROSE CITY, TEXAS

TX

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

The City of Rose City, Texas’s Council has reviewed the findings indicated as 2024-001 and 2024-002 and agree with the findings. The Council adopted controls to ensure that the City will comply in all material respects with its reporting requirements as per the Texas Local Government Code and the Un...

The City of Rose City, Texas’s Council has reviewed the findings indicated as 2024-001 and 2024-002 and agree with the findings. The Council adopted controls to ensure that the City will comply in all material respects with its reporting requirements as per the Texas Local Government Code and the Uniform Guidance 2 CFR 200. In addition, the Council has further involved the outside independent accounting firm to assist the City in its accounting and monitoring activities.

View Audit 384497

Finding 1171085 (2024-001)

Material Weakness 2024

Kootenai County Water District No. 1

ID

Reporting Eligibility § 200.512

The District acknowledges that the fiscal year 2024 Single Audit was not completed within the nine-month deadline. Fiscal year 2024 was the District’s first year meeting the expenditure threshold requiring a Single Audit, and staff were not previously aware that the Single Audit shared the same nine...

The District acknowledges that the fiscal year 2024 Single Audit was not completed within the nine-month deadline. Fiscal year 2024 was the District’s first year meeting the expenditure threshold requiring a Single Audit, and staff were not previously aware that the Single Audit shared the same nine-month reporting requirement as the annual financial statement audit. The District is implementing procedures to prevent recurrence, including obtaining additional training on Single Audit requirements and updating internal reporting calendars to ensure timely completion in future years. The District is committed to compliance with all federal and state reporting requirements moving forward.

View Audit 384481

Finding 1171082 (2024-002)

Material Weakness 2024

Shelton School District No. 309

WA

Allowable Costs / Cost Principles

The District concurs with the finding and has taken corrective steps to ensure compliance with federal Uniform Guidance and OSPI oversight requirements. The District no longer receives Educational Stabilization Fund program dollars. However, the District has strengthened its internal controls by upd...

The District concurs with the finding and has taken corrective steps to ensure compliance with federal Uniform Guidance and OSPI oversight requirements. The District no longer receives Educational Stabilization Fund program dollars. However, the District has strengthened its internal controls by updating written federal program procedures, implementing enhanced review and reconciliation steps for all federal expenditures, and providing targeted training to program and fiscal staff on allowable costs and documentation standards. Although the program has concluded, these corrective actions are designed to ensure full compliance with federal and state expectations and to prevent similar issues in the administration of future federal awards.

View Audit 384459

Finding 1171044 (2024-001)

Material Weakness 2024

San Juan County

WA

Procurement, Suspension & Debarment

This is a repeated finding from the 2023 audit, and although I do not disagree with the finding, it is prudent to note the timeline. San Juan County was notified of this finding in January 2025 and began implementing the corrective action plan; however, 2024 had passed and therefore, the County coul...

This is a repeated finding from the 2023 audit, and although I do not disagree with the finding, it is prudent to note the timeline. San Juan County was notified of this finding in January 2025 and began implementing the corrective action plan; however, 2024 had passed and therefore, the County could not make changes to the internal controls implemented in 2024. As a temporary solution, the Grant Administrator will request that the County Manager’s Office and the Prosecuting Attorney’s Office do not sign any contracts until the Auditor’s Office has reviewed for suspension and debarment requirements. With the assistance of the County Manager’s Office, the Auditor’s Office will review and update the Grant Policy to include an effective internal control for federal suspension and debarment requirements. The Grants Administrator will continue to train all grant/project managers.

View Audit 384433

Finding 1170967 (2024-002)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Cash Management Matching / Level of Effort / Earmarking

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist...

We concur with this finding. The County of York has hired a Human Services Director of Finance to assist with improving systems and financial processes within the Human Services (HS) divisions. The HS Executive Director and Director of Finance are recommending engaging an expert Consultant to assist the County’s Children & Youth Fiscal team in getting caught up on internal system timelines, as well as delayed reporting. The Consulting company will also be working to adequately train the Children & Youth Fiscal team for development purposes.

View Audit 384337

Finding 1170966 (2024-001)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Reporting Internal Control / Segregation of Duties

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

View Audit 384337

Finding 1170947 (2024-001)

Material Weakness 2024

California Coverage and Health Initiatives

CA

Subrecipient Monitoring Allowable Costs / Cost Principles § 200.332

FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are perform...

FINDING: 2024-001 Subrecipient Monitoring Name of Contract Person: Alexis Heaton, Executive Director Recommendation: It is recommended that the Organization maintain copies of all monitoring records and results of the site visits, to ensure all required subrecipient monitoring activities are performed and properly documented in accordance with Uniform Guidance. Corrective Action Plan: The executive director will implement the recommendation. Proposed Completion Date: Immediately

View Audit 384272

Finding 1170944 (2024-002)

Material Weakness 2024

Gallia-Jackson-Meigs Board of Adamh

OH

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329

The issue has been corrected and reporting will be accurate for 2025.

View Audit 384261

Finding 1170938 (2024-001)

Material Weakness 2024

Kaleida Health

NY

Allowable Costs / Cost Principles Cash Management

Name of Contact Person: Hugh Chisholm, Chief Financial Officer Planned Corrective Action: Kaleida Health management asserts that the methodology applied to estimate and account for potential duplication of benefits with patient care revenue for FEMA Public Assistance Project #694036 was reasonable, ...

Name of Contact Person: Hugh Chisholm, Chief Financial Officer Planned Corrective Action: Kaleida Health management asserts that the methodology applied to estimate and account for potential duplication of benefits with patient care revenue for FEMA Public Assistance Project #694036 was reasonable, allowable, and consistent with FEMA guidance. The project was previously reviewed, approved, obligated, funded, and closed out by FEMA. A formal appeal of FEMA’s subsequent recommended reduction was filed in September 2025. Management continues to cooperate fully with FEMA and the New York State Division of Homeland Security and Emergency Services during the appeal process. Accordingly, corrective action is contingent upon FEMA’s final determination. Planned Completion Date: Not applicable. Management will evaluate the need for any corrective action upon receipt of FEMA’s final determination on the pending appeal.

View Audit 384242

Finding 1170937 (2024-005)

Material Weakness 2024

St. Philips Child Development Center

DC

Material Weakness

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for severa...

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for several years. On July 27, 2025, the building experienced a roof leak causing a catastrophic flood. The building was evacuated and the Office of State Superintendent (OSSE) notified. OSSE sent an inspector to the site the following day who declared the building unsafe for occupancy. The Church was unable to cover any costs for the necessary repairs. On July 30, 2025 the Board of Directors made the difficult decision to suspend operations, but to continue as a Board, maintain the Center’s 501(c)3 status and its corporate registration. Furthermore, the Board is using this time to research current community needs, space availability and cost, and the effect of the Federal government’s waning support for early childhood education. Once this exercise is complete, the Board will determine the Center’s ability to reopen in an alternate site and address the findings in an appropriate manner.

View Audit 384237

Finding 1170936 (2024-004)

Material Weakness 2024

St. Philips Child Development Center

DC

Eligibility Material Weakness

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for severa...

Management Response The owner/manager of the building, St. Philip the Evangelist Episcopal Church, occupied by St. Philip’s Child Development Center (the Center) declared bankruptcy and ceased operating in November 2024. Maintenance on building systems and its structures had been deferred for several years. On July 27, 2025, the building experienced a roof leak causing a catastrophic flood. The building was evacuated and the Office of State Superintendent (OSSE) notified. OSSE sent an inspector to the site the following day who declared the building unsafe for occupancy. The Church was unable to cover any costs for the necessary repairs. On July 30, 2025 the Board of Directors made the difficult decision to suspend operations, but to continue as a Board, maintain the Center’s 501(c)3 status and its corporate registration. Furthermore, the Board is using this time to research current community needs, space availability and cost, and the effect of the Federal government’s waning support for early childhood education. Once this exercise is complete, the Board will determine the Center’s ability to reopen in an alternate site and address the findings in an appropriate manner.

View Audit 384237

Finding 1170935 (2024-007)

Material Weakness 2024

City of La Mesa

CA

Reporting Subrecipient Monitoring Cash Management § 200.328

2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporti...

2024-007 Untimely Submission of Project and Expenditure Report: Management acknowledges the finding related to the untimely submission of the American Rescue Plan Act (ARPA) Project and Expenditure Report. To address this issue and prevent future occurrences, the City is implementing an ARPA reporting process that clearly defines reporting requirements, deadlines, and responsible personnel, along with a centralized compliance calendar to track all federal grant reporting deadlines and provide reminders to ensure timely submission. Primary responsibility for ARPA reporting has been assigned to designated Finance Department staff, with supervisory review by senior management to ensure reports are complete, accurate, and submitted on time. In addition, Finance staff have received training on federal and ARPA specific reporting requirements, and cross-training will be implemented to ensure continuity in the event of staff absences or turnover. Management will continue to monitor compliance with federal reporting requirements and update internal controls as necessary.

View Audit 384232

Finding 1170934 (2024-004)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Subrecipient Monitoring Internal Control / Segregation of Duties Eligibility § 200.303 § 200.329 § 200.332

Review individual grants for eligibility and documentation requirements • Create a policy to review the application for eligibility and ensure second approval on each application • Retain all documentation required by the grants

View Audit 384225

Finding 1170929 (2024-003)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submissio...

Review and update Accounting Manual to align procedures with award requirements • Re-train employees on the proper timesheet procedures per the Accounting Manual • Perform monthly reconciliations of payroll allocations to grant budgets. • Require supervisory approval of timesheets prior to submission.

View Audit 384225

Finding 1170924 (2024-002)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.303 § 200.400

Review and update the Accounting Manual as needed • Re-train employees in the need for proper use of purchase orders, needed documentation to support charges to federal awards, and detailed receipts to show taxes paid (if any) according to the Accounting Manual

View Audit 384225

Finding 1170919 (2024-001)

Material Weakness 2024

Greater New Bedford Workforce Investment Board, Inc.

MA

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.300 § 200.303 § 200.309 § 200.403

Review current policies regarding employee travel and expense reimbursements and adjust, if needed, to be aligned with award requirements • Implement a pre-approval process for all employee travel and expense reimbursements charged to federal programs. • Require detailed documentation (receipts, age...

Review current policies regarding employee travel and expense reimbursements and adjust, if needed, to be aligned with award requirements • Implement a pre-approval process for all employee travel and expense reimbursements charged to federal programs. • Require detailed documentation (receipts, agendas, purpose statements) to demonstrate direct program benefit. • Provide staff training on allowable costs and documentation standards.

View Audit 384225

Finding 1170908 (2024-004)

Material Weakness 2024

CITY OF PORT RICHEY, FLORIDA

FL

Name of Auditee: City of Port Richey, Florida Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2024 CAP Prepared by: Adam Thompson, Finance Director Phone: (727) 835-1268 (4) Audit Finding 2024-004 - The City did not submit its ARPA annual report timel...

Name of Auditee: City of Port Richey, Florida Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2024 CAP Prepared by: Adam Thompson, Finance Director Phone: (727) 835-1268 (4) Audit Finding 2024-004 - The City did not submit its ARPA annual report timely. (a) Implementation Plan of Actions - Management will start compiling information required to complete this report immediately after March. (b) Implementation Date - This will be implemented for the year ended September 30, 2026. (c) Persons Responsible for Implementation - The Finance Director and the City Council.

View Audit 384206

Corrective Action Plans

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