Corrective Action Plans

The Village prior to contracting with vendors that will be paid with federal funds, will verify the vendor is not suspended or debarred by checking the SAM exclusions, collecting a certification from the vendor, or adding a clause or condition to the covered transaction with the vendor.

View Audit 378442

Finding 1167393 (2024-001)

Material Weakness 2024

Dsi Diversified Solutions, Inc.

IN

Reporting

Planned Corrective Action: Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.

View Audit 378440

Finding 1167325 (2024-003)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

Reporting

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance by ensuring that FFR reporting is completed accurately and on time. These changes include updates of internal financial processes, including the implementation of mo...

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance by ensuring that FFR reporting is completed accurately and on time. These changes include updates of internal financial processes, including the implementation of month-end close reporting schedules, the monthly preparation and review of the award status, and the hiring of key financial staff.

View Audit 378354

Finding 1167324 (2024-002)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance, ensuring that financial statements are completed accurately and on time. These changes include updates to internal financial processes, such as implementing month-e...

We concur with the audit findings, and management has taken steps to improve internal controls over financial reporting and compliance, ensuring that financial statements are completed accurately and on time. These changes include updates to internal financial processes, such as implementing month-end close reporting schedules, preparing and reviewing balance sheet account reconciliations monthly, and hiring key financial staff.

View Audit 378354

Finding 1167323 (2024-001)

Material Weakness 2024

Primary Care Health Services, Inc.

PA

Internal Control / Segregation of Duties

We concur with the audit finding and are committed to implementing corrective actions. Management will hire key financial staff and implement a month-end closing schedule to ensure the timely completion of its monthly financial statements. Additionally, balance sheet account reconciliations will be ...

We concur with the audit finding and are committed to implementing corrective actions. Management will hire key financial staff and implement a month-end closing schedule to ensure the timely completion of its monthly financial statements. Additionally, balance sheet account reconciliations will be prepared and reviewed on a timely basis to ensure all adjustments are recorded in the correct periods. A monthly financial statement package will be prepared and reviewed by Management to ensure appropriate presentation in accordance with U.S. Generally Accepted Accounting Principles (“GAAP”).

View Audit 378354

Finding 1167309 (2024-005)

Material Weakness 2024

Northeastern Wisconsin Area Health Education Center, Inc.

WI

The Organization will implement procedures to ensure that year-end numbers are reconciled, accurate and properly supported. Information will be completed and provided to the auditor in a timely manner. Deadlines and expectations will be set throughout the audit to ensure completion and proper filing...

The Organization will implement procedures to ensure that year-end numbers are reconciled, accurate and properly supported. Information will be completed and provided to the auditor in a timely manner. Deadlines and expectations will be set throughout the audit to ensure completion and proper filing of required reports.

View Audit 378343

Finding 1167308 (2024-004)

Material Weakness 2024

Northeastern Wisconsin Area Health Education Center, Inc.

WI

Cash Management

The Organization will implement formal written procedures requiring all reimbursement claims be reconciled to the general ledger prior to submission. The Organization will ensure that reconciliation differences are investigated and resolved, with documentation retained. The Organization will establi...

The Organization will implement formal written procedures requiring all reimbursement claims be reconciled to the general ledger prior to submission. The Organization will ensure that reconciliation differences are investigated and resolved, with documentation retained. The Organization will establish a centralized tracking system that monitors cumulative expenditures against each grant’s total award amount. Staff responsible for grant oversight will receive training on Uniform Guidance financial management requirements to ensure consistent and accurate application.

View Audit 378343

Finding 1167287 (2024-002)

Material Weakness 2024

Central Texas Electric Cooperative, Inc.

TX

Allowable Costs / Cost Principles § 200.413

During a December 13, 2024 conference call with FEMA, Texas Department of Emergency Management (TDEM) and Ernst & Young (EY), potential reimbursement for overheads was discussed. FEMA representatives could not clearly state if overheads would be allowable. FEMA representatives recommended including ...

During a December 13, 2024 conference call with FEMA, Texas Department of Emergency Management (TDEM) and Ernst & Young (EY), potential reimbursement for overheads was discussed. FEMA representatives could not clearly state if overheads would be allowable. FEMA representatives recommended including them for consideration. Both construction and material overheads were included in the initial reimbursement request. The day before the submission deadline FEMA requested clarification on the construction overheads. Given the time constraint, the Cooperative agreed to withdraw the construction overhead amount from the submission. No additional information was requested on the material overheads. Written confirmation will be requested from FEMA for any future overhead cost reimbursement requested.

View Audit 378311

Finding 1167286 (2024-001)

Material Weakness 2024

Central Texas Electric Cooperative, Inc.

TX

Allowable Costs / Cost Principles Subrecipient Monitoring Equipment & Real Property Management § 200.303

The Cooperative submitted the reimbursement request to the Federal Emergency Management Agency (FEMA) for equipment costs based on a conservative (less cost) approach using actual mileage costs. The hourly data submitted to FEMA was identified as not used for the reimbursement request. This informat...

The Cooperative submitted the reimbursement request to the Federal Emergency Management Agency (FEMA) for equipment costs based on a conservative (less cost) approach using actual mileage costs. The hourly data submitted to FEMA was identified as not used for the reimbursement request. This information was only provided to demonstrate that the mileage-based cost was less than the hourly calculation. The hourly reimbursement data was a draft and it was indicated that the costs for aerial/digger equipment units were not included. FEMA opted to change the request to use the hourly calculation just prior to the submission deadline leaving no time for further discussion or analysis. A fully completed hourly based cost reimbursement request would have resulted in a higher requested amount and the hourly variance identified would have been negligible. Any future submissions will be based on the hourly approach and will be thoroughly reviewed.

View Audit 378311

Finding 1167285 (2024-002)

Material Weakness 2024

Marie Wilkinson Food Pantry, Inc.

IL

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.512

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its a...

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its audit closing checklist to ensure future submissions are made timely.

View Audit 378291

Finding 1167284 (2024-001)

Material Weakness 2024

Marie Wilkinson Food Pantry, Inc.

IL

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization should design and implement a comprehensive review process for all significant general ledger accounts to ensure that they are reconciled to underlying supporting documentation in a continuous and time...

Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization should design and implement a comprehensive review process for all significant general ledger accounts to ensure that they are reconciled to underlying supporting documentation in a continuous and timely manner throughout the fiscal year.

View Audit 378291

Finding 1167282 (2024-001)

Material Weakness 2024

Recovery Consultants of Atlanta INC

GA

Management will enforce strict, timely, and accurate reconciliation and review processes to produce accurate financial reports.

View Audit 378280

Finding 1167282 (2024-001)

Material Weakness 2024

Recovery Consultants of Atlanta INC

GA

This will facilitate and eliminate any delay of the year end reports, audit process and the external submission requirements,

View Audit 378280

Finding 1167282 (2024-001)

Material Weakness 2024

Recovery Consultants of Atlanta INC

GA

including the Federal Audit Clearing house.

View Audit 378280

Finding 1167266 (2024-002)

Material Weakness 2024

Koinonia Foster Homes, Inc.

CA

Reporting § 200.510

In 2024 we received funding from 22 different counties for foster care. These counties are required to provide documentation of the federal funds that were paid out to each agency. We received letters from 4 counties. We rely on these county agencies to provide us with accurate data. In many instanc...

In 2024 we received funding from 22 different counties for foster care. These counties are required to provide documentation of the federal funds that were paid out to each agency. We received letters from 4 counties. We rely on these county agencies to provide us with accurate data. In many instances we receive conflicting information from both counties and other funding agencies. It is our opinion that it is not in our best financial interest to question the agencies that provide us with both income and this data. We will make more inquiries to seek to obtain the correct data from our funding sources in the future. We will work diligently to provide a more accurate and complete SEFA report by the end of 2025 audit period including a secondary review process. Every effort is made to obtain California state issued letters presenting annual federal to state ratios of Foster Care.

View Audit 378274

Finding 1167234 (2024-001)

Material Weakness 2024

CITY FEDERAL CREDIT UNION

TX

The auditee will submit the required single audit report to the FAC immediately and will ensure proper controls are in place so the Single Audit reporting package is filed timely.

View Audit 378236

Finding 1167190 (2024-001)

Material Weakness 2024

City of Norton

OH

Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328

Finding Number: 2024-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2025 Responsible Contact Person: Pamela Keener, Finance Director

View Audit 378213

Finding 1167188 (2024-001)

Material Weakness 2024

National Council of Negro Women, Inc.

DC

Management will implement measures to ensure thst financial statements are completed as expeditiously as possibe to enable the Single Audit to be completed in the required time frame. A new Grants Manager has been employed to ensure timely completion of the Financial and Single Audits.

View Audit 378211

Finding 1167141 (2024-007)

Material Weakness 2024

Rural Ulster Preservation Company, Inc.

NY

Eligibility Significant Deficiency

Unexpected staffing challenges contributed to the late inspections. Action taken to date by the Vice President of Program Services. 1. Staffing Structure Strengthened: o A new Program Director has been hired and is fully trained in all HOPWA program requirements, including inspection procedures. o A...

Unexpected staffing challenges contributed to the late inspections. Action taken to date by the Vice President of Program Services. 1. Staffing Structure Strengthened: o A new Program Director has been hired and is fully trained in all HOPWA program requirements, including inspection procedures. o Additional staff members have now been trained to conduct HOPWA inspections to always ensure operational coverage. 2. Cross-Training of Staff: o Multiple team members, including the Director and program service staff, are cross-trained and able to step in to complete inspections if the assigned case manager is unavailable due to illness, emergency leave, or other unforeseeable circumstances. 3. Backup Coverage Plan Implemented: o A formal backup coverage system is now in place. In the event of staff absence, either the Program Director or another trained staff member will complete the scheduled inspection to avoid any delay. o Coverage responsibilities also include providing client support and ensuring continuity of services when primary staff are out. 4. Scheduling and Monitoring: o Inspection schedules are now reviewed monthly (between case mgr. and director) to ensure upcoming deadlines are clearly identified, monitored, and met. Outcome Expected: These corrective measures ensure that all annual HOPWA inspections will be completed on time, regardless of staffing changes or unforeseen absences. The increased number of trained staff and the implementation of a clear backup plan reduce the risk of future delays and strengthen program compliance.

View Audit 378189

Finding 1167140 (2024-006)

Material Weakness 2024

Rural Ulster Preservation Company, Inc.

NY

HUD Housing Programs

To date, The Director of Housing Choice Vouchers (Section 8) have tested all our reports to ensure they are properly filtered to include all tenant with approaching recertifications will be performed timely.

View Audit 378189

Finding 1167139 (2024-005)

Material Weakness 2024

Rural Ulster Preservation Company, Inc.

NY

HUD Housing Programs Allowable Costs / Cost Principles Significant Deficiency

2024-005 - In October 2023, NYSHCR implemented a new software system, requiring all Local Administrators to transition to the Emphasys Elite system. In 2025, NYSHCR determined that the Waiting List Reports for prior periods could not be regenerated due to system limitations. This issue was related t...

2024-005 - In October 2023, NYSHCR implemented a new software system, requiring all Local Administrators to transition to the Emphasys Elite system. In 2025, NYSHCR determined that the Waiting List Reports for prior periods could not be regenerated due to system limitations. This issue was related to the software system itself and was not the result of any error or omission by RUPCO. The NYS HCR Procedure Manual, released on July 14, 2025 (page 47), instructs Local Administrators to retain copies of all sort/draw reports when selecting applicants from the Waiting List. Moving forward, The Director of Housing Choice Voucher (Section 8) will maintain records of all sort/draw reports in accordance with NYSHCR guidance to ensure full compliance and ease of verification.

View Audit 378189

Finding 1167137 (2024-001)

Material Weakness 2024

Columbia Basin Conservation District

WA

Procurement, Suspension & Debarment § 200.318

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement and suspension and debarment requirements, and it did not comply with federal suspension and debarment requirements.Name, address, and telephone of Dist...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal procurement and suspension and debarment requirements, and it did not comply with federal suspension and debarment requirements.Name, address, and telephone of District contact person: Kristina Ribellia 903 W. 3rd Ave. Moses Lake, WA 98837 509-765-9618 Corrective action the auditee plans to take in response to the finding: The District agrees with the finding. At the time of contracting, staff were unaware of the specific federal verification requirement under 2 CFR 180.220 and 2 CFR 200.213. Immediately upon notification, the District verified that the contractor was not suspended or debarred, and no questioned costs were identified. The District has developed formal written procurement procedures consistent with 2 CFR 200.318–200.327 and state procurement laws. These procedures will be presented to the Board of Supervisors for review and adoption at an upcoming public meeting and will be incorporated into the District’s Administrative and Operations Procedures Manual once approved. In addition, the District has drafted a Suspension and Debarment Verification Procedure, which will require verification of all contractors receiving $25,000 or more in federal funds through SAM.gov prior to contract execution. Documentation of this verification will be retained for all federally funded agreements once the procedure is adopted. The District appreciates the SAO’s constructive recommendations and remains committed to implementing these new policies promptly. We are dedicated to continuous improvement in our policies, processes, and internal controls to ensure ongoing compliance and transparency in the administration of public funds. Anticipated date to complete the corrective action: December 2025

View Audit 378178

Finding 1167130 (2024-003)

Material Weakness 2024

Pacific Forum International

HI

Reporting Subrecipient Monitoring § 200.510

Finding: Material weakness in internal control over Schedule of Expenditures of Federal Awards (SEFA) reporting Corrective action: Pacific Forum will ensure all new grants, including pass-through awards, are properly reviewed to ensure they are included in the SEFA, if necessary. The requirement to ...

Finding: Material weakness in internal control over Schedule of Expenditures of Federal Awards (SEFA) reporting Corrective action: Pacific Forum will ensure all new grants, including pass-through awards, are properly reviewed to ensure they are included in the SEFA, if necessary. The requirement to reconcile federal grant expenditures with federal financial reporting and cash draws will be incorporated into PFI financial reporting and cash management policy guidelines. Completion Date: February 1, 2026 Responsible Individual: Executive Director

View Audit 378170

Corrective Action Plans

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