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Corrective Action Plans

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Finding 1164400 (2024-007)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing...
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing internal controls by requiring measurable documentation for all OTPS charges, performing periodic reconciliations to ensure allocations reflect actual usage, and updating procedures to reinforce federal compliance standards. Staff training and ongoing monitoring have been established to ensure adherence to the revised allocation methodology, with oversight by Finance leadership and full implementation expected by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164399 (2024-006)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. T...
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. The organization is strengthening its payroll allocation procedures in Paylocity, updating relevant policies to align with Uniform Guidance, and providing targeted training to program and finance staff to reinforce compliance expectations. Management will conduct regular internal reviews to verify the accuracy of payroll charges and promptly address any discrepancies. These corrective actions, overseen by the Finance Department under the Chief Financial Officer, are expected to be fully implemented by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164398 (2024-008)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standard...
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standards, and conducting ongoing quarterly monitoring to verify compliance. These corrective actions are designed to ensure that all rental payments under the Continuum of Care Program are properly supported, reviewed, and retained in accordance with federal regulations by June, 2026.
View Audit 373839
Finding 1164396 (2024-002)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Subrecipient Monitoring Cash Management Reporting
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164394 (2024-001)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164390 (2024-001)
Material Weakness 2024
UNITED FAMILIES, INC.
CA
Reporting
As part of our correction plan to ensure all expenditures are counted, we implemented the following procedure: All quarterly Fiscal Reports will go through a third review process to ensure that all expenses are reported correctly.
As part of our correction plan to ensure all expenditures are counted, we implemented the following procedure: All quarterly Fiscal Reports will go through a third review process to ensure that all expenses are reported correctly.
View Audit 373822
Finding 1164327 (2024-002)
Material Weakness 2024
Tuscarawas County
OH
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office....
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will then run a cost allocation with the most current RMS numbers and then use the Over/Under Report to determine the draw amount. Draws should be taken from those allocations where expenses have hit or from an allocation where we are under-drawn. TCJFS should never have more than 10 days cash on hand at the end of a quarter.
View Audit 373750
Finding 1164325 (2024-001)
Material Weakness 2024
Tuscarawas County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status ...
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status prior to contracting. This verification will be accomplished by checking SAM exclusions (https://sam.gov) and by collecting a certification from the entity. This mandatory verification step will be applied to all future federal grant projects.
View Audit 373750
Finding 1164303 (2024-004)
Material Weakness 2024
Steelton-Highspire School District
PA
Reporting Internal Control / Segregation of Duties
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
View Audit 373711
Finding 1164302 (2024-006)
Material Weakness 2024
Steelton-Highspire School District
PA
Special Tests & Provisions Allowable Costs / Cost Principles Reporting
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
View Audit 373711
Finding 1164301 (2024-005)
Material Weakness 2024
Steelton-Highspire School District
PA
Cash Management Reporting Internal Control / Segregation of Duties
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
View Audit 373711
Finding 1164300 (2024-002)
Material Weakness 2024
Open Networking Foundation
CA
Procurement, Suspension & Debarment § 200.318 § 200.326
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase thre...
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase threshold explicitly defined. • Clear provisions for maintaining detailed procurement records including a requirement that such records should include the rationale for the procurement method, the selection of contract type, the contractor selection or rejection process, and the basis for the contract price. • The simplified acquisition threshold explicitly defined and incorporates all relevant elements including sealed bids method. Anticipated completion date: 11/30/25
View Audit 373683
Finding 1164299 (2024-001)
Material Weakness 2024
Open Networking Foundation
CA
Subrecipient Monitoring
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and suppor...
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and supported conclusion that they are considered a low risk subrecipient. The formal memorandum also documents Open Networking Foundation’s review of Rutgers 2024 single audit report, and planned timing of the review of the 2025 single audit report. Anticipated completion date: Completed.
View Audit 373683
Finding 1164282 (2024-003)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2024-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
Finding 1164281 (2024-002)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
Finding 1164280 (2024-001)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2024.
View Audit 373668
Finding 1164272 (2024-001)
Material Weakness 2024
California Health Advocates
CA
Procurement, Suspension & Debarment § 200.318 § 200.320 § 200.327 § 200.339
CHA currently has a general procurement plan in place to guide its purchasing and contracting activities. However, to ensure full compliance with federal regulations, CHA will be updating its existing procurement policy to align with the Uniform Guidance requirements. This update will formalize proc...
CHA currently has a general procurement plan in place to guide its purchasing and contracting activities. However, to ensure full compliance with federal regulations, CHA will be updating its existing procurement policy to align with the Uniform Guidance requirements. This update will formalize procedures related to vendor selection, competitive bidding, and documentation to maintain transparency, accountability, and consistency across all procurement processes.
View Audit 373626
Finding 1164259 (2024-001)
Material Weakness 2024
Hiv Alliance INC
OR
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidenc...
U.S. Department of Health and Human Services Significant Deficiency in Internal Controls over Compliance: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Recommendation: CLA recommends that additional emphasis of documentary evidence of approvals be made, and such evidence obtained and retained by the Alliance as proof of oversight of expenditure of federal funds. Additionally, CLA recommends increased emphasis and training on the importance of consistent application of procedures and controls. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All reports relating to a federally funded project will be reviewed prior to being submitted to the funding agency and documentation relating to that review will be retained by HIV Alliance. Name(s) of the contact person(s) responsible for corrective action: Renee Yandel, Executive Director; Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559
Finding 1164258 (2024-002)
Material Weakness 2024
Hiv Alliance INC
OR
Questioned Costs Procurement, Suspension & Debarment § 200.214 § 200.318
U.S. Department of Health and Human Services Material Weakness in Internal Controls over Compliance and Material Noncompliance: Procurement, Suspension and Debarment Recommendation: CLA recommends the Alliance to develop the procurement policy compliance in with Uniform Guidance, including such docu...
U.S. Department of Health and Human Services Material Weakness in Internal Controls over Compliance and Material Noncompliance: Procurement, Suspension and Debarment Recommendation: CLA recommends the Alliance to develop the procurement policy compliance in with Uniform Guidance, including such documentation as the procurement threshold of the transaction, price comparisons and analyses made, bids obtained, proof of any limited competition, dated vendor screenings and signed authorization of the appropriate program personnel. CLA also recommends emphasizing the importance of the procurement standards and established policy to all authorized purchasers within the Alliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: HIV Alliance updated our Procurement Policy to comply with the federal guidance using the recommendation provided by CLA. The Board of Directors voted toapprove the updated Procurement Policy in June of 2025 and we implemented the updated policy on July 1, 2025. Name(s) of the contact person(s) responsible for corrective action: Wayne Hamblin, Finance Director Planned completion date for corrective action plan: July 1, 2025
View Audit 373559 Questioned Costs: $1
Finding 1164256 (2024-001)
Material Weakness 2024
Congregation Bais Malka Inc.
NY
Internal Control / Segregation of Duties Reporting Significant Deficiency
The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit...
The Organization has begun implementing the above-mentioned recommendations. The Organization will ensure that it has a working compliance calendar to assist in meeting the reporting deadline. Additionally, the Organization has engaged the audit firm for their upcoming fiscal year-end, and the audit firm has put it on its calendar to begin the audit process well in advance. The Organization’s board of directors has agreed to oversee the auditing and reporting processes to a greater extent. With these actions, the Organization expects to comply with the Uniform Guidance for single audits deadline for the fiscal year end June 30, 2025. Mr. Benjamin Klein, executive director, has been designated to monitor the plan of corrective action for this finding. He can be reached at 845-354-9500.
View Audit 373554
Finding 1164255 (2024-004)
Material Weakness 2024
City of Britton
SD
Reporting Material Weakness
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for ...
Finding 2024-004 Federal Agency Name: U.S. Department of Treasury Assistance Listing Number: #21.027 Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Finding Summary: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Corrective Action Plan: The City will implement a review process for reporting for future federal grants if a process is not already in place. No further correction of the reporting for CSLFRF is needed as reporting is complete and cumulative totals were reported correctly for the 2025 report submission. Responsible Individuals: Jennifer Athey, Finance Officer Anticipated Completion Date: October 2025
View Audit 373539
Finding 1164254 (2024-005)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting
Policy and Procedure on coordination and reconciliation
Policy and Procedure on coordination and reconciliation
View Audit 373530
Finding 1164252 (2024-004)
Material Weakness 2024
Manor College
PA
Reporting Student Financial Aid Significant Deficiency § 200.303
Pending
Pending
View Audit 373530
Finding 1164249 (2024-003)
Material Weakness 2024
Manor College
PA
Student Financial Aid Reporting Significant Deficiency
Implement draft Policy & Procedures on monthly recs
Implement draft Policy & Procedures on monthly recs
View Audit 373530
Finding 1163629 (2024-002)
Material Weakness 2024
Feeding South Florida, Inc.
FL
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.334 § 200.403
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA c...
Management Response: Feeding South Florida complied with LFPA contract provisions for food purchases by meeting and invoicing the required food purchase minimum. Freight was an allowable cost for the contract. Despite miscategorizing 5 freight invoices, Feeding South Florida complied with the LFPA contract for freight by meeting and invoicing the total amount allowable for freight. To ensure ongoing compliance, we established and implemented a comprehensive Standard Operating Procedure (SOP) for all contracts and grants, including the LFPA program, which has been consistently followed since LFPA Plus began. To strengthen oversight and enhance audit readiness, administrative responsibility for this contract has transitioned from the Grants Department to the Finance Department. This restructuring reinforces our compliance framework, improves operational support, and embeds stronger accountability measures across all organizational levels and throughout our region.
View Audit 373471 Questioned Costs: $1
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