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Corrective Action Plans

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Finding 1160210 (2024-001)
Material Weakness 2024
City of Wisconsin Rapids
WI
Procurement, Suspension & Debarment
Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: Auditors recommend the City revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of ...
Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027 Recommendation: Auditors recommend the City revise its policies and procedures to ensure that documentation as to the date of the review of suspension and debarment status is maintained with the procurement history of each transaction that requires such a search. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The City's Grant Management Policy will be revised to mandate documentation of the date that the search for the required suspension and debarment was conducted. Name(s) of the contact person(s) responsible for corrective action: Timothy J Desorcy Planned completion date for corrective action plan: October 31, 2025
View Audit 370594
Finding 1160206 (2024-004)
Material Weakness 2024
Empower 'u', Inc.
FL
Questioned Costs
Client Response - During FY 2024 and part of FY 2025, the organization experienced front desk personnel turnover and operational disruptions due to facility remodeling, which required multiple relocations of staff and records. These factors contributed to gaps in the availability of supporting docum...
Client Response - During FY 2024 and part of FY 2025, the organization experienced front desk personnel turnover and operational disruptions due to facility remodeling, which required multiple relocations of staff and records. These factors contributed to gaps in the availability of supporting documentation needed to validate certain patient billing amounts. Management acknowledges the importance of retaining complete and accurate documentation to support billing, particularly for services subject to the sliding fee scale. While only a portion of the tested items were impacted, we recognize that missing documentation created the appearance of errors that could not be recalculated during audit testing. To address this, the organization is implementing corrective measures, including: • Strengthening record retention procedures to ensure all supporting documentation for billing and sliding fee scale adjustments is readily available for review. • Enhancing training for staff on billing documentation requirements tied to federal program compliance. • Establishing periodic internal reviews to confirm that billing aligns with program rules and is fully supported.
View Audit 370586 Questioned Costs: $1
Finding 1160203 (2024-002)
Material Weakness 2024
City of Manhattan, Kansas
KS
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Significant Deficiency § 200.318
Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the original contract was approved in 2021, and we initially intended to use the general fund as a source of payment. The City has reviewed and updated its procedures to require...
Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the original contract was approved in 2021, and we initially intended to use the general fund as a source of payment. The City has reviewed and updated its procedures to require that documentation behind the analysis of the type of procurement steps be saved in the contract file. Staff will be retrained on these requirements to ensure documentation is consistently maintained for all covered transactions in accordance with federal guidelines. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Finance Director
View Audit 370568
Finding 1160202 (2024-001)
Material Weakness 2024
City of Manhattan, Kansas
KS
Procurement, Suspension & Debarment
Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the suspension and debarment check was in fact performed prior to the start of the procurement contract, and no issues were identified; however, the supporting documentation was...
Management’s Response/Corrective Action Plan (Unaudited): Management acknowledges the finding. For the transaction tested, the suspension and debarment check was in fact performed prior to the start of the procurement contract, and no issues were identified; however, the supporting documentation was not retained. The City plans to update its procedures to require that evidence of suspension and debarment checks is maintained. The City plans to update the purchasing policy to reference the federal suspension and debarment compliance requirements for all contracts over $25,000 by requiring a certification from the entity and adding that clause or condition to the contracts. All certifications should be saved in the City Clerk’s official contract file at the time of verification. Staff will be retrained on these requirements to ensure documentation is consistently maintained for all covered transactions in accordance with federal guidelines. Planned Completion Date: These modifications are being implemented immediately. Contact Person Responsible for Correction Action: Finance Director
View Audit 370568
Finding 1160201 (2024-001)
Material Weakness 2024
Town of Salem
NH
Reporting Significant Deficiency Internal Control / Segregation of Duties
DATE: September 29, 2025 TO: CBIZ FROM: CC: Nicole McGee Finance Director Joseph Devine Town Manager RE: Corrective Action for FY 2024 Finding 1 Corrective Action Plan for Finding 2024-001 “Improve Controls Over Reporting” Policies and procedures were enacted at the end of calendar year 2024 to ensu...
DATE: September 29, 2025 TO: CBIZ FROM: CC: Nicole McGee Finance Director Joseph Devine Town Manager RE: Corrective Action for FY 2024 Finding 1 Corrective Action Plan for Finding 2024-001 “Improve Controls Over Reporting” Policies and procedures were enacted at the end of calendar year 2024 to ensure there is a second person involved in the reporting process. Since then, all grant submissions must be reviewed by a second person. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director
View Audit 370566
Finding 1160194 (2024-001)
Material Weakness 2024
N L Resort, INC
VI
Special Tests & Provisions HUD Housing Programs
The funds were subsequently returned to the account.
The funds were subsequently returned to the account.
View Audit 370562
Finding 1160193 (2024-019)
Material Weakness 2024
Town of Jonesboro
LA
Internal Control / Segregation of Duties Material Weakness Reporting
The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made avail...
The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made available to the audit team. This lapse was due in part to a lack of understanding of the federal reporting requirements and the absence of internal procedures to track and manage SLFRF reporting obligations. The Town acknowledges that this noncompliance impeded the auditor’s ability to verify program expenditures and compliance with the applicable provisions of 2 CFR Part 200 and guidance issued by the U.S. Department of the Treasury and the Office of Management and Budget (OMB). To correct and prevent future occurrences of this issue, the Town will implement the following corrective action plan: 1. Immediate Remedial Action: The Town will submit any required SLFRF reports for the 2024 program year as soon as possible, even if past the original deadline. We will also reach out to the U.S. Department of the Treasury or its designated agency to formally communicate the reason for the delay and request guidance on next steps, including potential extensions or waivers. 2. Establishment of Formal Reporting Procedures: The Town is developing internal procedures and deadlines to ensure timely submission of all future federal grant reports. These procedures will include: o A reporting calendar with submission deadlines aligned to OMB and Treasury guidance; o Assigned personnel responsibilities for data collection, performance metrics, and narrative preparation; and o Review protocols by finance and grants administration officials prior to submission. 3. Staff Training and Capacity Building: The Town will seek appropriate training from federal or state agencies or through official SLFRF guidance webinars and 116 documentation to ensure staff are fully informed of compliance and reporting responsibilities under the program.
View Audit 370560
Finding 1160192 (2024-018)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Procurement, Suspension & Debarment § 200.320
The Town of Jonesboro acknowledges the audit finding and appreciates the opportunity to provide clarification regarding the cited payment of $85,476 to a contractor for water and sewer system repairs. This particular contractor had a long-standing relationship with the previous administration and co...
The Town of Jonesboro acknowledges the audit finding and appreciates the opportunity to provide clarification regarding the cited payment of $85,476 to a contractor for water and sewer system repairs. This particular contractor had a long-standing relationship with the previous administration and continued to submit invoices for services claimed to have been performed under prior authorizations. Upon assuming office, the current administration encountered a backlog of such invoices and, in many cases, limited to no documentation supporting the scope, schedule, or verification of the work that was allegedly completed. Due to the lack of transparency, inconsistent billing, and insufficient oversight, the current administration determined that it was not in the best financial or operational interest of the Town to continue any further engagement with this contractor. It became clear that the pattern of invoicing presented a risk of noncompliance and potentially unsupported expenditures. As a corrective measure, the Town took the following actions: 1. Final Settlement and Termination of Relationship: The Town made a one-time payment to settle the outstanding invoice history. This was done to clear any disputed or lingering financial obligations associated with the contractor’s services under the previous administration. 2. Legal Closure with Notarized Certification: The Town required and obtained a notarized letter from the contractor affirming that no additional payments are owed and that all contractual or informal claims have been resolved in full. This was done to ensure finality and mitigate any future risk or liability. 115 3. Policy Reaffirmation: The Town affirms its commitment to federal procurement regulations, specifically those set forth under 2 CFR § 200.320. Current procedures now mandate that all purchases exceeding the micro-purchase threshold undergo proper procurement documentation, including solicitation of price or rate quotations from multiple qualified vendors. Moving forward, the Town has ensured all vendors and contractors are engaged under transparent, documented, and compliant procurement procedures. This administration remains dedicated to restoring public trust and operating under full compliance with federal, state, and local purchasing regulations.
View Audit 370560 Questioned Costs: $1
Finding 1160191 (2024-017)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Allowable Costs / Cost Principles
The Town of Jonesboro acknowledges this audit finding and concurs with the conclusion that a duplicate payment occurred in connection with the use of $53,786 in funds from the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The duplicate payment resulted from the same expenditure ...
The Town of Jonesboro acknowledges this audit finding and concurs with the conclusion that a duplicate payment occurred in connection with the use of $53,786 in funds from the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. The duplicate payment resulted from the same expenditure being reimbursed by a second federal program that was not designated as a major program. While this incident was unintentional and due to a lack of centralized grant tracking at the time, the Town has taken corrective action to prevent such issues from occurring in the future. Specifically: 1. Implementation of a Grant Award Management System: The Town is currently deploying a formal grant tracking and reconciliation system that will provide centralized oversight of all grant awards, expenditures, and reimbursements. This system is designed to prevent overlapping or duplicative claims across funding sources and will be supported by enhanced documentation and review protocols. 2. Internal Controls and Policy Enhancements: In response to this finding, the Town has updated its grant management policies and internal accounting procedures to include specific verification steps prior to submitting reimbursement requests. These policies now require: o Cross-checking all grant reimbursements against prior or pending claims, o Documenting funding source allocation for each expenditure, o Requiring dual review by finance and grants administration staff. 3. Staff Training and Grant Oversight: Personnel involved in grant administration and finance have received and will continue to receive training on federal allowable cost principles under 2 CFR Part 200, Subpart E. The Town is committed to maintaining compliance with all federal funding requirements and is actively working to reinforce accountability and transparency in its use of public funds. The Town will coordinate with the appropriate federal and state authorities to resolve any remaining discrepancies and, if necessary, return funds that have been deemed ineligible or duplicated.
View Audit 370560 Questioned Costs: $1
Finding 1160190 (2024-016)
Material Weakness 2024
Town of Jonesboro
LA
Procurement, Suspension & Debarment Material Weakness Special Tests & Provisions
The Town of Jonesboro respectfully disagrees with the characterization of this finding. While the Build America, Buy America Act (BABA) has been in effect since November 2021, the Town has not received any prior audit findings or notices of noncompliance related to BABA in previous grant cycles or d...
The Town of Jonesboro respectfully disagrees with the characterization of this finding. While the Build America, Buy America Act (BABA) has been in effect since November 2021, the Town has not received any prior audit findings or notices of noncompliance related to BABA in previous grant cycles or during past administrations. To date, there has been no formal 113 notification or technical assistance provided by federal or state agencies to guide the Town in implementing these requirements in its procurement policies. Nevertheless, the Town fully understands the intent and importance of the BABA provisions, which aim to promote domestic manufacturing and ensure compliance in the use of materials for federally funded infrastructure projects. In light of this finding, the Town will take the following corrective actions: 1. Policy and Procedure Updates: The Town will revise its existing procurement policies to explicitly include compliance requirements for the Build America, Buy America Act, including the use of U.S.-produced iron, steel, manufactured products, and construction materials in all federally funded infrastructure projects. 2. Training and Awareness: Staff involved in procurement, grant administration, and capital infrastructure will undergo appropriate training to ensure a clear understanding of BABA regulations and documentation requirements. The Town will also coordinate with the Louisiana Department of Environmental Quality and the Environmental Protection Agency to obtain relevant training materials and compliance tools. 3. Future Audit Integration: Although the Town has not previously received findings related to BABA, this issue will now be incorporated into internal compliance checklists and future audit procedures to ensure consistent adherence going forward. The Town of Jonesboro is committed to full compliance with federal funding regulations and will implement all necessary improvements to ensure that future federally funded projects align with BABA requirements.
View Audit 370560
Finding 1160189 (2024-015)
Material Weakness 2024
Town of Jonesboro
LA
Questioned Costs Subrecipient Monitoring Cash Management
The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, di...
The Town of Jonesboro respectfully disagrees with this finding as presented. While the audit notes delays between the receipt of federal funds and their disbursement, the Town asserts that it is not responsible for managing or operating the federal financial system that governs the authorization, disbursement, or scheduling of funds related to the referenced grant. The Louisiana Department of Environmental Quality (LDEQ) and other relevant governmental entities manage the disbursement platform used for this grant, and Town personnel do not have direct administrative control over its structure or scheduling capabilities. Furthermore, Town staff have not received adequate training or guidance from state or federal administrators regarding the procedural requirements or compliance timelines for the Clear Water State Revolving Fund (CWSRF) program. Despite these limitations, the Town remains fully committed to compliance with federal cash management standards and the Uniform Guidance (2 CFR § 200.305), which requires recipients to minimize the time elapsing between the receipt and disbursement of federal funds. To that end, the Town will take the following corrective actions: 1. Formal Communication with Program Administrators: The Town will engage the appropriate contacts at the Louisiana Department of Environmental Quality and relevant federal partners to clarify disbursement protocols, timelines, and responsibilities under the CWSRF program. 2. Staff Training and Coordination: The Town will coordinate with the LDEQ and/or EPA to request or arrange formal training for municipal staff involved in the administration of federal grant funds, with a focus on cash management and financial compliance procedures. 3. Procedure Development: Following training and clarification from the funding agencies, the Town will develop internal procedures and documentation protocols to ensure that federal funds are disbursed as promptly as administratively possible upon receipt. The Town of Jonesboro affirms its commitment to fiscal transparency, accountability, and compliance with all applicable state and federal grant management requirements. We look forward to working collaboratively with our state and federal partners to improve administrative performance in all future program years.
View Audit 370560 Questioned Costs: $1
Finding 1160188 (2024-014)
Material Weakness 2024
Town of Jonesboro
LA
Procurement, Suspension & Debarment Eligibility
Policy Implementation: The Town is developing and implementing a written internal policy and checklist to ensure full compliance with suspension and debarment requirements for all federally funded projects. This policy will include procedures for: o Conducting and documenting searches in the SAM.gov...
Policy Implementation: The Town is developing and implementing a written internal policy and checklist to ensure full compliance with suspension and debarment requirements for all federally funded projects. This policy will include procedures for: o Conducting and documenting searches in the SAM.gov Exclusions system, o Requiring written certifications from all contractors and subcontractors, and o Ensuring that federal compliance clauses are incorporated in all future contracts funded with federal dollars. 2. Engineering Oversight Coordination: The Town acknowledges that coordination with its contracted engineering firm(s) is essential in maintaining federal compliance. Moving forward, we will work closely with our engineers to verify and document that all contractors and subcontractors meet federal eligibility requirements prior to award and contract execution. 3. Training and Compliance Awareness: The Town will ensure that applicable municipal personnel, as well as project managers working with federal grant funds, receive training or instruction on Uniform Guidance procurement standards, including suspension and debarment protocols.
View Audit 370560
Finding 1160187 (2024-007)
Material Weakness 2024
McLeod County
MN
Reporting § 200.303 § 200.502 § 200.510
Finding Number: 2024-007 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes the importance of internal con...
Finding Number: 2024-007 Finding Title: Reporting Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes the importance of internal controls over federal awards to be in compliance with federal statutes, regulations, and terms and conditions of the federal award. McLeod County has corrected the misstatements of contracts payments that should have been originally charged to the COVID-19 Coronavirus State and Local Fiscal Recovery Funds expenditures. Anticipated Completion Date: This issue will be resolved by December 31, 2025.
View Audit 370557
Finding 1160186 (2024-006)
Material Weakness 2024
McLeod County
MN
Procurement, Suspension & Debarment § 200.303
Finding Number: 2024-006 Finding Title: Procurement and Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes...
Finding Number: 2024-006 Finding Title: Procurement and Suspension and Debarment Program: 21.027 COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Name of Contact Person Responsible for Corrective Action: Colleen Robeck, Finance Director Corrective Action Planned: McLeod County recognizes the importance of internal controls over Federal Funding to be compliant with the Title 2 U.S. Code of Federal Regulations and is working on a procurement policy to address these issues. There is no misuse of funds, issues with allocation, nor concerns with any handling of funds; however, internal controls assist to assure compliance and will be implemented once complete. Anticipated Completion Date: McLeod County Finance department is finishing up the procurement policy and will have the State Auditor’s Office review it for compliance before it is taken to County Board for approval by December 31, 2025.
View Audit 370557
Finding 1160185 (2024-001)
Material Weakness 2024
Saint Joseph Abbey and Seminary College
LA
Material Weakness Reporting Internal Control / Segregation of Duties
Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are nu...
Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Financial Statement Audit: Finding number 2024-001, Material Weakness in Internal Control over Financial Reporting. Condition: The Abbey did not consolidate a subsidiary in its financial statements. Criteria: Generally Accepted Accounting Principles (GAAP) require that all subsidiaries be consolidated into the parent’s financial statements. Cause: The Abbey lacked adequate internal controls to ensure all subsidiaries were identified and consolidated. Effect: The financial statements did not include the financial position and results of operations of the subsidiary. Responsible Person: Right Reverend Gregory Boquet, O.S.B., Abbot Planned Action: Management agrees with the auditor’s finding that there is a material weakness in internal control over financial reporting due to the non-consolidation of a subsidiary. However, after careful consideration, it has been decided not to implement the recommended procedures to consolidate the subsidiary. Justification: Management believes that the current procedures are adequate, and that the non-consolidation of the subsidiary does not materially affect the financial statements. The costs and resources required to implement the recommended procedures outweigh the benefits, given the subsidiary’s limited impact on the overall financial position and results of operations. Management will continue to monitor the situation and reassess it if necessary. Anticipated completion date: Not applicable, as no changes will be made.
View Audit 370555
Finding 1160183 (2024-001)
Material Weakness 2024
Reset to Success Foundation, Inc.
IL
Cash Management Reporting Internal Control / Segregation of Duties
With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, en...
With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, ensuring alignment with ETA-9130 reporting requirements. This will include training relevant staff.
View Audit 370553
Finding 1160150 (2024-002)
Material Weakness 2024
Sullivan County
NH
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the f...
2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the following issues: • The Q1 report included $2,534,152 of expenditures that were attributable to a subsequent period as well as a typographical error in the cumulative total expenditure amount; • The Q2 report included $8,636,710 in duplicative expenditures that were also reported in Q1 as well as a typographical error in the cumulative total expenditure amount; and • Formula discrepancies were noted in both Q1 and Q2 reports, resulting in inaccurate calculations. During our testing of the annual project and expenditure report under the direct portion of ARPA funding we noted a material discrepancy between cumulative expenditures per the general ledger and the amount reported of $94,749. The County attributed these discrepancies to a transition to a new summary process designed to increase reporting efficiency. All reported expenditures were valid and appropriately documented based on testing over allowable costs.” Manager’s Statement of Concurrence or Nonconcurrence: The County recognizes there was discrepancy identified between the GOFERR reporting for the ARPA funding and the County’s general ledger. The discrepancy was a result of changes in reporting requirements and data entry errors that did not reflect an actual discrepancy of project costs or missing funds. The issue was used as an opportunity to improve the County’s internal financial tracking by having the Finance Department support the Facilities and Operations Department with an added reconciliation process to verify the reporting is accurate. The reporting requirements have been better clarified since the inception of the reporting model and seems more stabilized. Corrective Action: The worksheet used to track and calculate the data has been updated. Where possible, formulas have been simplified and streamlined to better match the reporting requirements and use corrected timeframes. The remnant data from earlier iterations that catered to earlier requirements, or understanding of those requirements has been removed. When general ledger data entry requests are delivered to the Finance Department they will be accompanied by the worksheet as supporting documentation so that an added reconciliation may be performed.
View Audit 370532
Finding 1160125 (2024-003)
Material Weakness 2024
Lake Health District
OR
Matching / Level of Effort / Earmarking Reporting Significant Deficiency § 200.512
Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025
Response Management is aware of reporting requirements and has committed the resources to ensure timely filing for future reports. Responsible Party CFO at Lake Health District Estimated Completion 12/31/2025
View Audit 370530
Finding 1160124 (2024-001)
Material Weakness 2024
Mount Vernon School District No. 320
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mou...
Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mount Vernon, WA 98273 360-428-6110 Corrective action the auditee plans to take in response to the finding: The district concurs with the finding and has taken corrective action. The employee referenced in the findings is no longer employed by the district. Throughout the months-long investigation performed by OSPI, the district worked to implement changes in our internal controls to ensure strong oversight of Migrant Education Program (MEP) grant compliance, including the eligibility determination process. Changes to internal controls include: • A monthly audit of the families who were visited that month. • A trained program recruiter will conduct the eligibility interviews and home visits. • Recruiter will work with regional trained recruiter for support. • A spot check audit of students determined to be eligible district program director. • Monthly logs from staff identifying students they worked with and services provided. • Monthly meetings between MEP district director and MEP regional program manager to ensure ongoing grant compliance. • Monthly meetings with MEP Parent Advisory Committee for ongoing feedback of services provided. • Appropriate staff including the program director are required to attend Migrant grant training provided by OSPI. We thank OSPI and the Washington State Auditor’s Office for their work and collaboration. We will continue regular monitoring of the Migrant Education Program in the Mount Vernon School district to ensure compliance with all program requirements and only eligible students are being served. Anticipated date to complete the corrective action: August 31, 2025
View Audit 370525
Finding 1160123 (2024-002)
Material Weakness 2024
Tuscan Brotherhood Homes Ii, Inc.
CT
Questioned Costs HUD Housing Programs
Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash wi...
Major Federal Award Programs Audit:Mortgage Insurance Rental Housing, Federal Assistance Listing Number 14.134 Comments on the Finding and Recommendation During lhe year ended December 31, 2024, the p-oject paid payroll expenses in the amount of $4,342: on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $4,342. Action(s) Taken or Planned on the Finding The amount of $4,342 was located and the affiliate property has returned the amount paid in error lo Tuscan as of February 28, 2025. Plans were put in to place to have the approval process go through a two-step verification process.
View Audit 370521 Questioned Costs: $1
Finding 1160122 (2024-001)
Material Weakness 2024
Tuscan Brotherhood Homes Ii, Inc.
CT
HUD Housing Programs Eligibility
Major Federal Award Programs Audit: Section 8 New Construction and Substantial Rehabilitation, Federal Assistance Listing Nunber 14.182 a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following defic...
Major Federal Award Programs Audit: Section 8 New Construction and Substantial Rehabilitation, Federal Assistance Listing Nunber 14.182 a. Comments on the Finding and Recommendation We concur with the auditors finding as follows: In connection with out lease file review, we noted the following deficiencies: 3 out of 16 existing tenants tested did not have the Enterprise Income Verification (EIV) form completed within 120 days, as required by HUD. 1 out out of 16 existing tenants tested income reported on HUD Form 50059 did not agree to income verified using the Enterprise lncome Verification (EIV). 10 out of 16 existing tenants tested did not have the annual recertifications done timely. 1 out of 2 former tenants tested did not have security deposit returned within 30 days of departure, as required by HUD.- b. Action(s) Taken or Planned on the Finding At the time of tenant file review, the current staff was not made aware of EIV documents stored in a separate area in the office. This since has been corrected and the EIV information is now in the tenant files. Management was aware due to staffing issues of the annual recertifications being behind. We have resolved the staffing issues and have a Compliance Manager that monitors this now whom help the site with any questions to bring all tenants up to date. With staffing issues being updated we are working with them to make sure to process security deposit refunds in a tinely matter.
View Audit 370521
Finding 1160121 (2024-003)
Material Weakness 2024
Shiloh Manor, Inc.
CT
Special Tests & Provisions HUD Housing Programs Reporting
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely mont...
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2024, the project did not make the required monthly deposits to the replacement reserve in the amount of $66,000 as $5,500 was not made timely. The project is required to make timely monthly deposits to the reserve in the amount of $5,500 per month. Action(s) Taken or Planned on the Finding As of December 31, 2024 the reserve funding amount owed for 2024 in the amount of $5,500. This was deposited to the reserve account on February 9, 2025.
View Audit 370520
Finding 1160120 (2024-002)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Matching / Level of Effort / Earmarking
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76....
Major Federal Award Programs Audit Comments on the Finding and Recommendation During the year ended December 31, 2023, the project paid payroll xpenses in the amount of $76 on behalf of an affiliate from project cash without HUD approval. The amount due to the project as of December 31, 2024 is $76. Action(s) Taken or Planned on the Finding As of December 31, 2024 the $76 of payroll expenses was not reimbursed from the affiliate project account. This has been processed in the current year on September 5,2025.
View Audit 370520
Finding 1160119 (2024-001)
Material Weakness 2024
Shiloh Manor, Inc.
CT
HUD Housing Programs Special Tests & Provisions Matching / Level of Effort / Earmarking
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due s...
Major Federal Award Programs Audit Comments on the Finding and Recommendation We concur with the auditors finding as follows: On December 31, 2017, HUD had approved a loan to operations from the reserve for replacement of $40,239 to be repaid upon receipt of the past due subsidy. When the past due subsidy was received, the property was unable to repay the loan because of an unexpected increase in vacancies as a result of tenant turnover. As of December 31, 2024, management had not repaid $40,239 due to reserve for replacement Action(s) Taken or Planned on the Finding As of December 31, 2024, management has not repaid $40,239 due to reserve for replacement. Additionally, no deposits were made into the reserve for replacement. The owner and agent met with HUD on September 15, 2022 to discuss the loan repayment. It was determined that the loan payment would be deferred and absorbed into the budget-based increase submitted lo HUD and currently in review. This would cover the loan repayment that has been impossible to repay because the property has not operated efficiently since the Residual Receipt swipe of $241,000 in 2017. The finding is repeated as Finding No. 2024-001
View Audit 370520
Finding 1160049 (2024-001)
Material Weakness 2024
Lawrence County, Missouri
MO
Procurement, Suspension & Debarment § 200.318 § 200.327
The County is aware that its policy on procurement was not followed in this situation and has taken steps to correct the situation for future purchases related to this program.
The County is aware that its policy on procurement was not followed in this situation and has taken steps to correct the situation for future purchases related to this program.
View Audit 370509
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