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Corrective Action Plans

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Finding 1172700 (2022-007)
Material Weakness 2022
Northwest Indian College
WA
Material Weakness Internal Control / Segregation of Duties § 200.303
Recommendation: We recommend the college retain evidence of the review of student accounts prior to disbursement of HEERF funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: No longer disbursing student HEERF fu...
Recommendation: We recommend the college retain evidence of the review of student accounts prior to disbursement of HEERF funds. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: No longer disbursing student HEERF funds. Discussions have taken place between Financial Aid department and Accounting staff requesting that supporting documentation is retained to show evidence that the College reviewed student accounts and eligibility prior to student disbursements. Name of the contact person responsible for corrective action: Clarissa Salhus, Finance Manager, Duane VanderGriend, CFO Planned completion date for corrective action plan: Completed as of January 14, 2026
View Audit 385956
Finding 1172699 (2022-006)
Material Weakness 2022
Northwest Indian College
WA
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.317 § 200.318 § 200.326
Recommendation: We recommend the college implement policies and procedures to ensure all procurement documentation is complete and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policies are ...
Recommendation: We recommend the college implement policies and procedures to ensure all procurement documentation is complete and retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Procurement policies are in place and trainings have been provided for Purchasing and Accounts Payable staff to ensure that all Procurement documentation is included in payment packets. Name of the contact person responsible for corrective action: Clarissa Salhus, Finance Manager, Duane VanderGriend, CFO Planned completion date for corrective action plan: Completed as of January 14, 2026
View Audit 385956
Finding 1172693 (2022-004)
Material Weakness 2022
Northwest Indian College
WA
Equipment & Real Property Management § 200.303 § 200.313
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement, and physical inventory be taken every two years. Explanation of disagreement ...
Recommendation: We recommend the College implement policies and procedures to ensure all property and equipment purchased with federal funds includes such information in the property records to comply with the requirement, and physical inventory be taken every two years. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The College has begun to explore the Asset Module in the Jenzabar platform, with the goal that Procurement is the first stage of our property tracking. Work continues to be a challenge in this area as we are short staffed. The Business Office Staff will continue to work with the Purchasing staff to identify how best to proceed with this requirement. The College currently has Policies that speak to Assets and the recording of such. The College will strengthen the specifics of what an Asset listing is to include. Name of the contact person responsible for corrective action: Clarissa Salhus, Finance Manager, Charles Roberts, Purchasing Manager, and Paul Roberts, Fiscal Technician/Receiving Planned completion date for corrective action plan: March 31, 2025
View Audit 385956
Finding 1172556 (2022-008)
Material Weakness 2022
City of Senatobia
MS
Reporting Internal Control / Segregation of Duties
The City will implement control procedures over receipts and transfers to ensure that all cash transactions are properly recorded and classified in the City's accounting system, in a timely manner. The City staff has since reviewed the situation to have a better understanding of how the procedures s...
The City will implement control procedures over receipts and transfers to ensure that all cash transactions are properly recorded and classified in the City's accounting system, in a timely manner. The City staff has since reviewed the situation to have a better understanding of how the procedures should be handled.
View Audit 385854
Finding 1172528 (2022-004)
Material Weakness 2022
HOMES OF MONTCLAIR ECUMENICAL CORP
NJ
Eligibility Internal Control / Segregation of Duties HUD Housing Programs
HOMECorp will make use of Yardi Breeze Premier Affordable Property Management CRM feature which allows both HOMECorp and our tenants to track their program compliance, maintenance requests, leases, lease renewals and annual recertifications. This information will be saved/stored in the cloud. This w...
HOMECorp will make use of Yardi Breeze Premier Affordable Property Management CRM feature which allows both HOMECorp and our tenants to track their program compliance, maintenance requests, leases, lease renewals and annual recertifications. This information will be saved/stored in the cloud. This was implemented on 05/01/23 through coordination of the Yardi Implementation Team and the executive director. During 2021 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. During this time, the executive Director left as well as two (2) interim Executive Directors, who responsibilities were general management. They lacked the training and experience in Affordable Housing Management to help our property manager to maintain our program compliance procedures. Since the new Executive Director, onboarded in April 2023, the property manager has been trained on our policy and procedure for verifying tenant eligibility and calculating rent amounts in compliance with HOME program requirements, tenant intake, income verification, and rent calculations to ensure compliance with federal regulations. This is done in Yardi Affordable compliance worksheet. Quarterly periodic reviews and audits of tenant files and rent schedules are performed to ensure ongoing compliance.
View Audit 385755
Finding 1172527 (2022-003)
Material Weakness 2022
HOMES OF MONTCLAIR ECUMENICAL CORP
NJ
Subrecipient Monitoring HUD Housing Programs Material Weakness
During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of he...
During 2020 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. Due to staffing shortages and restricted to access to apartments as a result of health concerns, our property manager was unable to perform Housing Quality Standards Inspections. The new Executive Director has contracted with a General Contractor to help assist our property manager with Housing Quality Standards Inspections. These inspections are conducted annually with detailed inspection logs for HVAC, Painting, Fire Safety, and major unit renovations maintained and tracked in our digital database. These logs are reviewed and updated on a quarterly basis to ensure timeliness in compliance and maintenance requests.
View Audit 385755
Finding 1172526 (2022-002)
Material Weakness 2022
HOMES OF MONTCLAIR ECUMENICAL CORP
NJ
Eligibility HUD Housing Programs Material Weakness
HOMECorp will make use of Yardi Breeze Premier Affordable Property Management CRM feature which allows both HOMECorp and our tenants to track their program compliance, maintenance requests, leases, lease renewals and annual recertifications. This information will be saved/stored in the cloud. This w...
HOMECorp will make use of Yardi Breeze Premier Affordable Property Management CRM feature which allows both HOMECorp and our tenants to track their program compliance, maintenance requests, leases, lease renewals and annual recertifications. This information will be saved/stored in the cloud. This was implemented on 05/01/23 through coordination of the Yardi Implementation Team and the executive director. During 2021 – 2022, HOMECorp’s management team was significantly impacted by COVID and despite PPP loan retention efforts we lost all our staff and transitioned our HUD Certified Housing Counselor to Property Manager. During this time, the Executive Director, left as well as two (2) interim Executive Directors, who responsibilities were general management. They lacked the training and experience in Affordable Housing Management to help our property manager to maintain our program compliance procedures. Since the new Executive Director onboarded in April 2023, the property manager has been trained on our policy and procedure for verifying tenant eligibility and calculating rent amounts in compliance with HOME program requirements, tenant intake, income verification, and rent calculations to ensure compliance with federal regulations. This is done in Yardi Affordable compliance worksheet. Quarterly periodic reviews and audits of tenant files and rent schedules are performed to ensure ongoing compliance.
View Audit 385755
Finding 1171940 (2022-003)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management has reviewed and strengthened internal controls related to cost allocation, funding source tracking, and financial oversight to prevent recurrence of repeat allowable cost findings. Enhanced monitoring and documentation procedures have been implemented and will continue to be refined.
Management has reviewed and strengthened internal controls related to cost allocation, funding source tracking, and financial oversight to prevent recurrence of repeat allowable cost findings. Enhanced monitoring and documentation procedures have been implemented and will continue to be refined.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Strengthening internal controls and oversight consistent with 2 CFR 200.303 and applicable federal program regulations.
• Strengthening internal controls and oversight consistent with 2 CFR 200.303 and applicable federal program regulations.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Implementing structured compliance monitoring reviews across all major programs.
• Implementing structured compliance monitoring reviews across all major programs.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Enhancing monthly financial reconciliations with supervisory review and documentation retention.
• Enhancing monthly financial reconciliations with supervisory review and documentation retention.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Improving segregation of duties in key financial and compliance processes.
• Improving segregation of duties in key financial and compliance processes.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Updating written policies and procedures for financial management and compliance.
• Updating written policies and procedures for financial management and compliance.
View Audit 384981
Finding 1171939 (2022-002)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Cash Management
• Providing ongoing staff and leadership training on Federal Uniform Guidance and program-specific requirements.
• Providing ongoing staff and leadership training on Federal Uniform Guidance and program-specific requirements.
View Audit 384981
Finding 1171938 (2022-001)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Material Weakness Internal Control / Segregation of Duties
• All outstanding accounts have been reviewed and reconciled, and variances have been· resolved and documented.
• All outstanding accounts have been reviewed and reconciled, and variances have been· resolved and documented.
View Audit 384981
Finding 1171938 (2022-001)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Material Weakness Internal Control / Segregation of Duties
• A formal monthly reconciliation schedule has been implemented for all key accounts.
• A formal monthly reconciliation schedule has been implemented for all key accounts.
View Audit 384981
Finding 1171938 (2022-001)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Material Weakness Internal Control / Segregation of Duties
· Clear responsibility and supervisory review requirements have been assigned.
· Clear responsibility and supervisory review requirements have been assigned.
View Audit 384981
Finding 1171938 (2022-001)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Material Weakness Internal Control / Segregation of Duties
• Monitoring procedures have been strengthened to ensure timeliness and documentation compliance
• Monitoring procedures have been strengthened to ensure timeliness and documentation compliance
View Audit 384981
Finding 1171938 (2022-001)
Material Weakness 2022
MOBILE COMMUNITY ACTION, INC.
AL
Material Weakness Internal Control / Segregation of Duties
• Future audit engagement timelines will be coordinated to align with the organization's normal financial reporting cycle to minimize risk.
• Future audit engagement timelines will be coordinated to align with the organization's normal financial reporting cycle to minimize risk.
View Audit 384981
Finding 1171698 (2022-015)
Material Weakness 2022
Osage County
OK
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.1 § 200.329 § 200.344
Chairman of the Board of County Commissioners: This issue originated under the prior County Clerk’s administration where key reporting processes were not followed. The Board of County Commissioners and the other elected officials have made correcting this a top priority. Together, we are: • developi...
Chairman of the Board of County Commissioners: This issue originated under the prior County Clerk’s administration where key reporting processes were not followed. The Board of County Commissioners and the other elected officials have made correcting this a top priority. Together, we are: • developing a comprehensive SOP to ensure accurate and timely tracking and reporting of federal funds, • improving communication and oversight between all county offices to ensure consistent reporting standards, • and ensuring annual compliance with federal reporting requirements. Our collective goal is to implement the policies and structures that will keep Osage County operating with the highest standard of accountability and excellence. County Clerk: I was not the County Clerk in office at this time. To correct this issue, the County plans to develop a SOP to timely and accurately track and report on federal funds. The SOP will be reviewed, adopted, and monitored by the Board of County Commissioners. County Treasurer: The County was under the understanding that once we established we were reporting as revenue loss, we would not have to submit the report annually. The final reporting was submitted prior to deadline.
View Audit 384725
Finding 1171697 (2022-014)
Material Weakness 2022
Osage County
OK
Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.319 § 200.320 § 200.327
Chairman of the Board of County Commissioners: These procurement issues originated during the prior County Clerk’s administration, but the current leadership is focused on corrective measures. Together, we are: • developing a SOP to ensure vendor checks for suspension and debarment are conducted on ...
Chairman of the Board of County Commissioners: These procurement issues originated during the prior County Clerk’s administration, but the current leadership is focused on corrective measures. Together, we are: • developing a SOP to ensure vendor checks for suspension and debarment are conducted on all purchases over $25,000, • establishing written standards of conduct to address conflicts of interest and set clear procurement guidelines, • and enhancing oversight and review to ensure all procurement processes are fully compliant with federal regulations. Our goal is to build a consistent, transparent procurement framework that safeguards both compliance and public trust. County Clerk: I was not the County Clerk in office at this time. To correct this issue, the County plans to develop a SOP to timely and accurately track and report on the SEFA. The SOP will be reviewed, adopted, and monitored by the Board of County Commissioners.
View Audit 384725
Finding 1171696 (2022-013)
Material Weakness 2022
Osage County
OK
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403
Chairman of the Board of County Commissioners: These disbursement issues originated during the prior County Clerk’s administration, but the current leadership is focused on corrective measures. Together, we are: • developing a SOP to ensure compliance with grant requirements, • establishing written ...
Chairman of the Board of County Commissioners: These disbursement issues originated during the prior County Clerk’s administration, but the current leadership is focused on corrective measures. Together, we are: • developing a SOP to ensure compliance with grant requirements, • establishing written standards of conduct to address and set clear guidelines over grant requirements, • and enhancing oversight and review to ensure all processes are fully compliant with federal regulations. Our goal is to build a consistent, transparent procurement framework that safeguards both compliance and public trust. County Clerk: I was not the County Clerk in office at this time. To correct this issue. the County plans to develop a SOP to timely and accurately track and report on federal funds. The SOP will be reviewed, adopted, and monitored by the Board of County Commissioners.
View Audit 384725
Finding 1171695 (2022-012)
Material Weakness 2022
Osage County
OK
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk’s administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to up...
Chairman of the Board of County Commissioners: The lack of cooperation and oversight during the prior County Clerk’s administration left significant gaps that required immediate attention. The current leadership has made addressing these gaps a top priority. Together, we are: • meeting monthly to update procedures and build stronger internal controls, • developing and formalizing policies to ensure full compliance with federal grant requirements, • and improving communication between offices to ensure federal reporting is accurate and timely. Our collective commitment is to put permanent measures in place to prevent these issues from recurring and to uphold the highest level of compliance for all federal programs. County Clerk: I was not the County Clerk in office at this time. The County will comply with all aspects of grant reporting and requirements. The Officials will work together to put policies and procedures in place to ensure more accurate reporting. County Treasurer: The County Officers will work on better communication to more accurately report the SEFA funds.
View Audit 384725
Finding 1171694 (2022-011)
Material Weakness 2022
Osage County
OK
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk’s administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County...
Chairman of the Board of County Commissioners: These findings trace back to gaps under the prior Clerk’s administration and her lack of cooperation with the Board of County Commissioners, but our focus is on fixing the problems, not dwelling on them. Under the current leadership, the Board of County Commissioners, the new County Clerk and the other elected officials have made addressing these control weaknesses a priority. Together, we are: • strengthening county-wide policies and procedures to meet federal compliance requirements • improving communication and oversight to ensure accurate and timely federal reporting • and establishing clear standards and training for all reporting officers to prevent inaccurate or untimely reporting. Our collective goal is to build a stronger, more accountable system that ensures federal programs are managed with the highest level of integrity. County Clerk: I was not the County Clerk in office at this time. Ensure that the County has standards in place that will deter inaccurate and untimely reporting. In addition, those reporting have the knowledge and understanding to properly report. County Treasurer: The County Officers will work on better communication to more accurately report the Schedule of Expenditures of Federal Awards (SEFA) funds.
View Audit 384725
Finding 1171105 (2022-002)
Material Weakness 2022
WESTERN WISCONSIN WORKFORCE DEVELOPMENT BOARD, INC.
WI
Reporting
Western Wisconsin Workforce Development Board, Inc. did not submit the data collection form and reporting package to the Federal Audit Clearinghouse within the required timeframe. This delay occurred due to staffing transitions and limited fiscal capacity during the audit period, which resulted in c...
Western Wisconsin Workforce Development Board, Inc. did not submit the data collection form and reporting package to the Federal Audit Clearinghouse within the required timeframe. This delay occurred due to staffing transitions and limited fiscal capacity during the audit period, which resulted in challenges completing financial reporting and coordinating the final submission. To address the issue, WWWDB has hired a dedicated accountant and established clearer internal roles for managing the annual audit and Federal Audit Clearinghouse submission process. The organization has also created an internal audit calendar that outlines all required federal deadlines, including the due date for the data collection form and reporting package. Going forward, WWWDB will implement a formal checklist to ensure all components of the Single Audit are completed, reviewed, and submitted on time. WWWDB is also strengthening communication and coordination with its external auditors to ensure that all required documents are prepared in alignment with federal deadlines. Staff involved in the audit process will receive additional training on the Federal Audit Clearinghouse submission requirements. The Interim Executive Director and the Accountant will be responsible for monitoring compliance with all federal reporting deadlines. WWWDB anticipates full implementation of these corrective actions prior to the next reporting cycle to prevent recurrence of this issue.
View Audit 384512
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