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Corrective Action Plans

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Finding 1218430 (2025-002)
Material Weakness 2025
City of Belview
MN
Internal Control / Segregation of Duties
Name of Contact Person: Chelsey Traeger, City Clerk
Name of Contact Person: Chelsey Traeger, City Clerk
View Audit 404709
Finding 1218430 (2025-002)
Material Weakness 2025
City of Belview
MN
Internal Control / Segregation of Duties
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
View Audit 404709
Finding 1218430 (2025-002)
Material Weakness 2025
City of Belview
MN
Internal Control / Segregation of Duties
Proposed Completion Date: The City Council will implement the above procedures immediately.
Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 404709
Finding 1218428 (2025-001)
Material Weakness 2025
City of Belview
MN
Auditor Prepared Financial Statements
Auditor Prepared Financial Statements
View Audit 404709
Finding 1218428 (2025-001)
Material Weakness 2025
City of Belview
MN
Name of Contact Person: Chelsey Traeger, City Clerk
Name of Contact Person: Chelsey Traeger, City Clerk
View Audit 404709
Finding 1218428 (2025-001)
Material Weakness 2025
City of Belview
MN
Correction Action: The City Clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure she is aware of financial statement requirements and new pronouncements.
Correction Action: The City Clerk will continue to review GASB pronouncements and GASB disclosure checklists to ensure she is aware of financial statement requirements and new pronouncements.
View Audit 404709
Finding 1218428 (2025-001)
Material Weakness 2025
City of Belview
MN
Proposed Completion Date: The City Council will implement the above procedures immediately.
Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 404709
Finding 1218424 (2025-002)
Material Weakness 2025
The Salvation Army of the Quad Cities
IA
Eligibility
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strength...
2025-002 – Home Investments Partnerships Program, Assistance Listing #14.239 Recommendation: The auditors recommend the Division establish procedures to ensure all required documentation is retained in participant files and monitored throughout the year. Corrective Action: The Division will strengthen controls to ensure complete eligibility documentation is obtained, verified, and retained for all program participants. At intake, case managers will verify income and HUD homelessness eligibility by completing required forms, collecting two months of income source documentation, calculating and validating income against applicable AMI limits, and obtaining appropriate homelessness verification with preference for third-party documentation. All required documentation will be maintained in participant files using standardized checklists to ensure completeness. In addition, all new client files will undergo supervisory review for eligibility compliance, and ongoing spot monitoring will be conducted throughout the program period. Responsibility for these reviews has been reassigned to designated staff to ensure consistent oversight and timely correction of any identified deficiencies. Name of Contact Person Responsible: Lee Ann Girard – Divisional Controller Proposed Completion Date: June 30, 2026
View Audit 404690
Finding 1218421 (2025-004)
Material Weakness 2025
Minnesota Prairie County Alliance
MN
Questioned Costs Eligibility Significant Deficiency
CASE FILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93. 778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Depar...
CASE FILE REVIEWS Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93. 778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP and 2505MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Agency perform case file reviews on a more representative sample of the total clients served and that adequate documentation be retained of those reviews. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and staff will be reminded to perform reviews. Name of the contact person responsible for corrective action plan: Waylon Welvaert, Finance Manager Planned completion date for corrective action plan: December 31, 2026
View Audit 404688
Finding 1218419 (2025-003)
Material Weakness 2025
Minnesota Prairie County Alliance
MN
Questioned Costs Eligibility Significant Deficiency
ELIGIBILITY DETERMINATION Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93. 778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minneso...
ELIGIBILITY DETERMINATION Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Grants to States for Medicaid (Medicaid Cluster) Assistance Listing Number: 93. 778 Federal Award Identification Numbers and Year: 2505MN5MAP and 2505MN5ADM, 2025 Pass-Through Agency: Minnesota Department of Human Services Pass-Through Numbers: 2505MN5MAP and 2505MN5ADM Compliance Requirement Affected: Eligibility Award Period: Year-Ended December 31, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Recommendation: It is recommended the Agency implement procedures to ensure the citizenship, asset, and income verification documentation in the casefiles be retained and that it matches the METS eligibility system. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Agency will review procedures and show staff proper documentation and entry into METS and staff will be reminded to perform reviews. Name of the contact person responsible for corrective action plan: Waylon Welvaert, Finance Manager Planned completion date for corrective action plan: December 31, 2026
View Audit 404688
Finding 1218417 (2025-001)
Material Weakness 2025
Booth Residence Inc., A Georgia Corporation
GA
Questioned Costs Reporting
Project Legal Name: Booth Residence, Inc., A Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/01/24-9/03/25 (day before sale) Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory ...
Project Legal Name: Booth Residence, Inc., A Georgia Corporation HUD Project No.: 061-11293 Audit Firm: CohnReznick LLP Period covered by the audit: 10/01/24-9/03/25 (day before sale) Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2025-001 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and notes that the property was sold on September 4, 2025 to an unrelated party, therefore we consider this finding closed and no further action required.
View Audit 404684
Finding 1218416 (2025-006)
Material Weakness 2025
Evangeline Booth Residence, Inc., A Florida Corporation
FL
HUD Housing Programs Questioned Costs Special Tests & Provisions
6. Finding 2025-006 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to change its policies and procedures related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulat...
6. Finding 2025-006 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to change its policies and procedures related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulations. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management is still reviewing and updating the processes and procedures with site personnel to strengthen controls over the refunding of tenant security deposits.
View Audit 404683
Finding 1218415 (2025-005)
Material Weakness 2025
Evangeline Booth Residence, Inc., A Florida Corporation
FL
Questioned Costs Reporting
5. Finding 2025-005 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s)...
5. Finding 2025-005 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit within the 9-month period.
View Audit 404683
Finding 1218414 (2025-004)
Material Weakness 2025
Evangeline Booth Residence, Inc., A Florida Corporation
FL
HUD Housing Programs Eligibility Reporting
4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to continue to follow up with HUD to complete activation of their EIV system access. Once access is established, management should implement procedur...
4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to continue to follow up with HUD to complete activation of their EIV system access. Once access is established, management should implement procedures to ensure all required EIV reports are generated, retained, and reviewed in accordance with HUD guidelines. b. Action(s) Taken or Planned on the Finding Management acknowledged the challenges experienced in obtaining EIV access from HUD and stated that follow-up efforts are ongoing. Once access is granted by HUD as already approved, management will generate and maintain all required EIV reports and strengthen controls to ensure compliance with HUD requirements.
View Audit 404683
Finding 1218413 (2025-003)
Material Weakness 2025
Evangeline Booth Residence, Inc., A Florida Corporation
FL
Questioned Costs Special Tests & Provisions HUD Housing Programs
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure all replacement reserve withdrawals are supported with a HUD-signed Form HUD-9250 prior to releasing funds, the rec...
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure all replacement reserve withdrawals are supported with a HUD-signed Form HUD-9250 prior to releasing funds, the recommendation to repay the $3,970 withdrawal, and the recommendation to obtain HUD approval for the 2024 unauthorized withdrawals of $39,282 or pay the amounts back to the reserve. b. Action(s) Taken or Planned on the Finding Management stated that a correction was processed to return the $3,970 to the replacement reserve account, with the repayment clearing in October 2025. The prior year unauthorized withdrawal remains unresolved, as management does not have the funds to repay the $39,282. Management will also strengthen internal controls to ensure all future withdrawals are fully supported with HUD-signed Form HUD-9250 approvals.
View Audit 404683
Finding 1218412 (2025-002)
Material Weakness 2025
Evangeline Booth Residence, Inc., A Florida Corporation
FL
Questioned Costs Special Tests & Provisions HUD Housing Programs
Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/24-9/30/25 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Fina...
Project Legal Name: Evangeline Booth Residence, Inc., A Florida Corporation HUD Project No.: 063-EE011-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/24-9/30/25 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to review the project budget to determine if nonessential costs can be cut (or request a loan from the owner) to ensure that the replacement reserve is funded in accordance with the terms of the regulatory agreement and the recommendation to obtain from HUD a waiver for the missing replacement reserve deposits if possible, or fund the missing deposits. b. Action(s) Taken or Planned on the Finding Due to significant delays in receipt of PRAC funds for over a year, management suspended making the deposits to the reserve until PRAC funding was replenished. Management also borrowed funds from the replacement reserve in 2024 which funds were repaid during the year ended September 30, 2024 once past-due PRAC funds were received. Due to ongoing issues with PRAC funding, management continues to be behind on making the monthly deposits during the year ended September 30, 2025.
View Audit 404683
Finding 1218406 (2025-004)
Material Weakness 2025
The Salvation Army Residence Inc., A Florida Corporation
FL
HUD Housing Programs
4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to establish additional procedures and monitor any modifications or material changes to revenues that may impact the management fee calculation. And ...
4. Finding 2025-004 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to establish additional procedures and monitor any modifications or material changes to revenues that may impact the management fee calculation. And the recommendation to pay back the overpaid management fee. b. Action(s) Taken or Planned on the Finding Management agrees with the finding. We are reviewing our procedures to ensure we do not overpay management fees in the future. We believe it happened as a result of transition to new software, and was not intentional.
View Audit 404682
Finding 1218405 (2025-003)
Material Weakness 2025
The Salvation Army Residence Inc., A Florida Corporation
FL
HUD Housing Programs
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to establish internal controls and procedures to ensure that residual receipts reserve deposits are made both timely and in the correct amount based ...
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to establish internal controls and procedures to ensure that residual receipts reserve deposits are made both timely and in the correct amount based on final audited financial statements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and will deposit the shortage of $21,305 during fiscal year end September 30, 2026.
View Audit 404682
Finding 1218404 (2025-002)
Material Weakness 2025
The Salvation Army Residence Inc., A Florida Corporation
FL
HUD Housing Programs Reporting
Project Legal Name: The Salvation Army Residences, Inc., A Florida Corporation HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2024 – 6/30/2025 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory...
Project Legal Name: The Salvation Army Residences, Inc., A Florida Corporation HUD Project No.: 067-11269 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2024 – 6/30/2025 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit within the 9-month period.
View Audit 404682
Finding 1218402 (2025-004)
Material Weakness 2025
Crete Public Schools No 2
NE
The Chief Financial Officer, Director of Nutrition Services, and Director of Federal Programs will revise procedures related to eligibility determinations, annual income verification, and federal reimbursement requests. A second District staff member will be designated to review household applicatio...
The Chief Financial Officer, Director of Nutrition Services, and Director of Federal Programs will revise procedures related to eligibility determinations, annual income verification, and federal reimbursement requests. A second District staff member will be designated to review household applications, eligibility calculations, annual verification activities, status changes entered into the nutrition software system, and monthly reimbursement requests prior to submission. The Director of Federal Programs will assist in the preparation and review of reimbursement requests, verification documentation, and related records to ensure compliance with federal Child Nutrition Program requirements and to provide an additional level of oversight. Documentation of secondary reviews will be maintained to demonstrate compliance with federal program requirements and strengthen internal controls.
View Audit 404680
Finding 1218398 (2025-003)
Material Weakness 2025
Crete Public Schools No 2
NE
Internal Control / Segregation of Duties
The Crete Public Schools Board of Education and Superintendent continually evaluate the distribution of duties to employees and closely monitor federal program finances. The Chief Financial Officer will continue to separate duties to the greatest extent possible with available staff. The Director of...
The Crete Public Schools Board of Education and Superintendent continually evaluate the distribution of duties to employees and closely monitor federal program finances. The Chief Financial Officer will continue to separate duties to the greatest extent possible with available staff. The Director of Federal Programs will assist in strengthening internal controls by actively participating in the preparation and review of grant expenditures, reimbursement requests, budget-to-actual reports, and supporting documentation to ensure transactions are accurate, properly approved, and comply with federal grant requirements. The Director of Federal Programs will also monitor federal program activities, review exception reports, and provide an additional layer of oversight for federally funded transactions. The District will continue to evaluate opportunities to implement additional compensating controls as staffing and resources permit.
View Audit 404680
Finding 1218393 (2025-003)
Material Weakness 2025
Catherine Booth Residence INC A Florida Corporation
FL
Questioned Costs Reporting
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s)...
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit within the 9-month period.
View Audit 404679
Finding 1218392 (2025-002)
Material Weakness 2025
Catherine Booth Residence INC A Florida Corporation
FL
Eligibility HUD Housing Programs
Project Legal Name: Catherine Booth Residence, Inc., A Florida Corporation HUD Project No.: 067-EE054-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2024 – 6/30/2025 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory...
Project Legal Name: Catherine Booth Residence, Inc., A Florida Corporation HUD Project No.: 067-EE054-WAH Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2024 – 6/30/2025 Corrective Action Plan prepared by: Name: Philip Gesner Position: Financial Project Manager, USA Southern Territory Finance Department Telephone Number: 470-816-5977 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation establish procedures and monitor compliance with those procedures to ensure that tenant eligibility is correctly determined and fully documented, and that tenant lease files are properly maintained in accordance with the requirements of HUD Handbook 4350.3, Occupancy Requirements of Subsidized Multifamily Housing Programs. b. Action(s) Taken or Planned on the Finding Management is reviewing the processes and procedures with site personnel to strengthen controls over the maintenance of tenant lease files.
View Audit 404679
Finding 1218389 (2025-003)
Material Weakness 2025
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
HUD Housing Programs Questioned Costs Special Tests & Provisions
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to change its policies and procedures related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulat...
3. Finding 2025-003 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to change its policies and procedures related to refunding of tenant security deposits to comply with the thirty-day timeline required by HUD regulations. b. Action(s) Taken or Planned on the Finding We will review the processes and procedures with site personnel to strengthen controls over the refunding of tenant security deposits.
View Audit 404678
Finding 1218388 (2025-002)
Material Weakness 2025
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs Reporting
2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s)...
2. Finding 2025-002 a. Comments on the Finding and Each Recommendation The auditee agrees with the finding. The auditee agrees with the recommendation to implement procedures to ensure that the financial statements are submitted to the FAC in accordance with the FAC filing requirements. b. Action(s) Taken or Planned on the Finding Management agrees with the finding and is taking steps to address the issue that caused it. Management was able to implement procedures to submit the 2025 audit within the 9-month period.
View Audit 404678
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