FAC Explorer

Corrective Action Plans

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Finding 1240747 (2025-003)
Material Weakness 2025
Community Action Program Region Vii, Inc.
ND
Internal Control / Segregation of Duties Cash Management
Contact Person Jeanine Kraft – Finance Director Corrective Action Plan Management and the Board will review the accounting functions and will strive to improve the areas that are economically feasible. Completion Date Effective immediately
Contact Person Jeanine Kraft – Finance Director Corrective Action Plan Management and the Board will review the accounting functions and will strive to improve the areas that are economically feasible. Completion Date Effective immediately
View Audit 415122
Finding 1240742 (2025-005)
Material Weakness 2025
Polk County
MN
Reporting
Name of Contact Person Responsible for Corrective Action: Stacy Grover, Finance Director Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The ...
Name of Contact Person Responsible for Corrective Action: Stacy Grover, Finance Director Corrective Action Planned: Future annual county audits will be completed within nine months of the fiscal year end to allow for timely submission of the data collection form and reporting package. Comments: The County Finance Director will monitor the progress of the annual audit in the future so that the annual audit will be completed on a timely basis as described in our corrective action plan. Anticipated completion date: December 31, 2026
View Audit 415121
Finding 1240738 (2025-004)
Material Weakness 2025
Lincoln County, Nebraska
NE
Procurement, Suspension & Debarment
The Lincoln County Clerk and Board of Commissioners will develop a policy outlining which claims require vendor verification through SAM.gov, procedures for review and approval of the verification, and training on the procedures with impacted County personnel to ensure compliance.
The Lincoln County Clerk and Board of Commissioners will develop a policy outlining which claims require vendor verification through SAM.gov, procedures for review and approval of the verification, and training on the procedures with impacted County personnel to ensure compliance.
View Audit 415114
Finding 1240737 (2025-003)
Material Weakness 2025
Lincoln County, Nebraska
NE
Reporting Internal Control / Segregation of Duties
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to U.S. Treasury.
Lincoln County Clerk and Lincoln County Treasurer will review the fiscal report prepared by the third party administrator prior to its submission to U.S. Treasury.
View Audit 415114
Finding 1240732 (2025-006)
Material Weakness 2025
Rabun County Water and Sewer Authority
GA
Cash Management Matching / Level of Effort / Earmarking
Tlte Authority will review all invoices submitted to GEF A for loan requests and ensure each loan requests includes onlv expenses paid by the Authority.
Tlte Authority will review all invoices submitted to GEF A for loan requests and ensure each loan requests includes onlv expenses paid by the Authority.
View Audit 415106
Finding 1240728 (2025-003)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Material Weakness § 200.512
Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.
Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.
View Audit 415103
Finding 1240727 (2025-002)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Internal Control / Segregation of Duties
Management agrees with the finding. The Director of Accounting has implemented a new process to track all new investments in tax credit real estate partnerships allowing finance to assess the proper accounting for these using the equity method of accounting.
Management agrees with the finding. The Director of Accounting has implemented a new process to track all new investments in tax credit real estate partnerships allowing finance to assess the proper accounting for these using the equity method of accounting.
View Audit 415103
Finding 1240726 (2025-001)
Material Weakness 2025
Ironton- Lawrence County Area Community Action Organization, Inc.
OH
Reporting Internal Control / Segregation of Duties
Management agrees with the finding. The Director of Accounting has implemented a new process to assure that all executed agreements are received by the finance group to assure accurate and timely recording of all agreements.
Management agrees with the finding. The Director of Accounting has implemented a new process to assure that all executed agreements are received by the finance group to assure accurate and timely recording of all agreements.
View Audit 415103
Finding 1240718 (2025-001)
Material Weakness 2025
Black Veterans for Social Justice, Inc.
NY
Reporting § 200.512
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
Management will monitor and file all reports on a timely basis. Management will engage the services of an auditor before the end of the fiscal year.
View Audit 415088
Finding 1240716 (2025-007)
Material Weakness 2025
Nevadaworks
NV
Matching / Level of Effort / Earmarking § 200.303
Matching, Level of Effort, and Earmarking Management Response: Management acknowledges this finding which addresses that inaccurate fourth-quarter expenditure reporting affected management’s ability to demonstrate compliance with applicable WIOA earmarking requirements. However, there were no appare...
Matching, Level of Effort, and Earmarking Management Response: Management acknowledges this finding which addresses that inaccurate fourth-quarter expenditure reporting affected management’s ability to demonstrate compliance with applicable WIOA earmarking requirements. However, there were no apparent instances of non-compliance identified. Corrective Action: Nevadaworks will establish a quarterly WIOA earmarking compliance review for any applicable requirements. Review will take place as part, and during the preparation of the WIOA quarterly reports. Responsible Party: Grants/Compliance Manager and Finance Manager/Controller, with oversight by program leadership. Target Completion: The quarterly earmarking review process will be implemented immediately and maintained throughout each program year. Monitoring: Management will complete and retain a documented earmarking review for applicable requirements each quarter. Overall Corrective Action Monitoring: Nevadaworks will maintain a centralized Audit Corrective Action Log containing each finding, corrective action, responsible party, target date, status, and supporting evidence. Management will review the corrective action log at least quarterly. The Chief Executive Officer will report significant implementation issues to the appropriate parties. The objective of these corrective actions is to ensure that deficiencies are addressed at the process level and that controls are sustainable, documented, independently reviewed, and capable of preventing or detecting errors and federal compliance issues on a regular and timely basis. Nevadaworks is committed to completing the corrective actions and strengthening its financial management and federal grant compliance environment.
View Audit 415079
Finding 1240715 (2025-006)
Material Weakness 2025
Nevadaworks
NV
Reporting Material Weakness § 200.303 § 200.328
Reporting Management Response: Management acknowledges this finding. The fourth-quarter FY2025 financial report submitted to the grantor was an exact duplicate of the third-quarter report and did not include fourth-quarter activity. The audit also found no evidence of an independent review before su...
Reporting Management Response: Management acknowledges this finding. The fourth-quarter FY2025 financial report submitted to the grantor was an exact duplicate of the third-quarter report and did not include fourth-quarter activity. The audit also found no evidence of an independent review before submission. Corrective Action: Nevadaworks will strengthen its federal financial reporting review process. 1. A reporting calendar will identify all required federal reports, due dates, preparer, reviewer, and approving official. 2. Each quarterly report will be reconciled to the general ledger and applicable grant accounting records before submission. 3. Management will review the FY2025 fourth-quarter reporting issue and submit any required corrected reports to the awarding agency. Responsible Party: Finance Manager/Controller. Target Completion The reporting checklist and independent review process will be implemented immediately and used for all subsequent quarterly federal financial reports. Monitoring: Management will perform quarterly compliance reviews to verify that each federal financial report was reconciled, independently reviewed, approved, and retained with supporting documentation.
View Audit 415079
Finding 1240714 (2025-005)
Material Weakness 2025
Nevadaworks
NV
Subrecipient Monitoring § 200.303 § 200.332
Subrecipient Monitoring Management Response: Management acknowledges this finding. The audit found that monitoring documentation could not be provided for six of eight subrecipients tested. In particular, the monitoring process did not adequately address subrecipients whose agreements terminated dur...
Subrecipient Monitoring Management Response: Management acknowledges this finding. The audit found that monitoring documentation could not be provided for six of eight subrecipients tested. In particular, the monitoring process did not adequately address subrecipients whose agreements terminated during the fiscal year. Approximately $3.7 million was passed through to subrecipients during the fiscal year. Corrective Action: Nevadaworks will establish a formal subrecipient monitoring procedure designed to ensure compliance with applicable Federal requirements. 1. A written subrecipient monitoring policy and related procedures will be maintained and communicated to applicable staff. Responsible Party: Grants/Compliance Manager, with oversight by the Chief Executive Officer and Finance Manager/Controller. Target Completion: The formal subrecipient monitoring procedure will be implemented immediately for active subrecipients and incorporated into applicable subaward closeout procedures. Monitoring: Management will periodically review the monitoring status of subrecipients to verify that all required monitoring activities have been completed and deficiencies have been appropriately addressed.
View Audit 415079
Finding 1240713 (2025-004)
Material Weakness 2025
Nevadaworks
NV
Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.430
Activities Allowed or Unallowed; Allowable Costs/Cost Principles Management Response: Management acknowledges this finding. The audit identified deficiencies in payroll authorization and labor-cost allocation, including missing supervisory approval and insufficient documentation supporting the alloc...
Activities Allowed or Unallowed; Allowable Costs/Cost Principles Management Response: Management acknowledges this finding. The audit identified deficiencies in payroll authorization and labor-cost allocation, including missing supervisory approval and insufficient documentation supporting the allocation of payroll costs among federal programs. The finding resulted in $84,685 of questioned costs. Corrective Action: Nevadaworks will review and strengthen its existing payroll authorization and labor distribution procedures to ensure compliance. 1. All employees will complete time and activity records that accurately reflect work performed. 2. Employees charging time to federal programs will identify the appropriate grant/program allocation. 3. Supervisors will review and approve employee time records before payroll is processed. 4. Payroll allocations will be based on documented and supportable methodologies consistent with the employee’s actual work performed and approved cost allocation plan. 5. Finance will reconcile payroll charges to approved time/activity records on a monthly basis. 6. Any allocation changes or corrections will be documented and approved. 7. Finance will perform periodic reviews of payroll allocations for reasonableness and consistency with grant requirements. 8. Management will evaluate the questioned costs identified by the audit and coordinate with the applicable funding agency regarding any required repayment, adjustment, or other resolution. Responsible Party: Finance Manager/Controller with Program Management oversight. Target Completion: The revised payroll approval and allocation procedures will be implemented immediately and maintained on an ongoing basis. Monitoring: Finance will perform monthly payroll allocation reviews and quarterly compliance testing. Results and corrective actions will be documented and retained.
View Audit 415079
Finding 1240686 (2025-001)
Material Weakness 2025
The Housing Authority of the County of Kern
CA
HUD Housing Programs Reporting
FA-2025-001 Moving to Work Demonstration Program, United States Department of Housing and Urban Development, Federal Assistance listing number #14.881. Management’s Response/Planned Corrective Action: The Authority acknowledges the finding related to untimely and incomplete Housing Quality Standards...
FA-2025-001 Moving to Work Demonstration Program, United States Department of Housing and Urban Development, Federal Assistance listing number #14.881. Management’s Response/Planned Corrective Action: The Authority acknowledges the finding related to untimely and incomplete Housing Quality Standards (HQS) inspections under the Moving to Work Demonstration Program (Assistance Listing #14.881). To correct the deficiencies noted and ensure full alignment with HUD regulatory requirements, the Authority has undertaken the following corrective actions: 1. Immediate Staffing Intervention and Backlog Elimination: To address the substantial number of past-due inspections, the Authority hired two temporary inspectors dedicated exclusively to completing all overdue HQS inspections. This focused initiative was active from June 2025 through December 2025 and successfully brought delinquent inspections current. 2. Establishment of Permanent Oversight Structure: In December 2025, the Authority hired a full-time Lead Inspector to oversee all aspects of the HQS process. This position is responsible for: o Ensuring compliance with 24 CFR §§ 982.401–982.405 o Implementing quality control measures o Monitoring inspection timeliness o Supervising inspection staff and coordinating workload assignments o Ensuring that internal policies fully align with HUD requirements, including correction of Administrative Plan Section 7A 3. Implementation of Bi-Weekly Internal Compliance Audits: To ensure ongoing adherence to HQS requirements, the Authority has instituted bi-weekly internal audits. Under this process: o A program administrator reviews a sample of completed HQS inspections o Timeliness, accuracy, documentation, and system entries are verified o Any identified deficiencies are corrected immediately and used for staff retraining 4. Ongoing Training and Compliance Reinforcement: All inspection staff have received updated training on HQS requirements, inspection timelines, documentation standards, and the Administrative Plan. Additional refresher training will be conducted at least annually or whenever regulatory guidance is updated. Anticipated Completion Date: All corrective actions described above have already been implemented or are currently in the final stages of implementation. Responsible Officials • Housing Administrator over Voucher Programs – Oversight of HQS compliance and policy revision • Lead Inspector (HQS) – Daily operational management of inspections • Assistant Executive Director – Monitoring of audit controls and QA reviews
View Audit 415070
Finding 1240685 (2025-001)
Material Weakness 2025
Greater Lawrence Technical School
MA
Reporting
Audit Finding Reference: 2025-001 (Repeat Finding; Previously Identified as 2024-001) Planned Corrective Action: Management acknowledges the repeat finding regarding the untimely submission of the School’s annual filing with the Federal Audit Clearinghouse (FAC) for the fiscal year ended June 30, 20...
Audit Finding Reference: 2025-001 (Repeat Finding; Previously Identified as 2024-001) Planned Corrective Action: Management acknowledges the repeat finding regarding the untimely submission of the School’s annual filing with the Federal Audit Clearinghouse (FAC) for the fiscal year ended June 30, 2025. This finding was previously identified as Audit Finding 2024-001. The prior corrective action was implemented; however, the timing of the completion of prior audits continued to impact the School’s ability to meet the March 31, 2026 filing deadline. To address this issue and improve the timeliness of future filings, the School and School Committee will implement the following corrective actions: 1. Establishment of a Formal Timeline: Management will develop and adopt a detailed annual audit and reporting calendar that includes key milestones for audit completion and FAC submission to ensure adequate time for timely filing. 2. Monitoring and Verification: The School will establish a structured monitoring system that includes regularly scheduled status meetings (at least monthly, and more frequently as deadlines approach) involving key personnel and, when necessary, external auditors. These meetings will be used to review audit progress against established timelines, identify potential delays early, and implement corrective steps in real time. 3. Improved Coordination with Auditors: Management will work closely with external auditors to establish clear expectations for audit completion, including target dates for each major step of the audit. Name of Contact Person: Melissa Martel, Director of Finance Planned Completion Date: June 30, 2026
View Audit 415067
Finding 1240684 (2025-001)
Material Weakness 2025
Town of East Haven
CT
Reporting
The amount reported in the project and expenditure report for current period expenditures did not reconcile to the amounts in the general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and in compliance with U.S. Treasury guidelines. The impleme...
The amount reported in the project and expenditure report for current period expenditures did not reconcile to the amounts in the general ledger. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and in compliance with U.S. Treasury guidelines. The implementation process for the finding noted above will be monitored by the Town’s Finance Director.
View Audit 415066
Finding 1240673 (2025-004)
Material Weakness 2025
Booth Manor, Inc.
IN
Management will ensure the financial statements are submitted to REAC within 90 days of year-end.
Management will ensure the financial statements are submitted to REAC within 90 days of year-end.
View Audit 415065
Finding 1240672 (2025-003)
Material Weakness 2025
Booth Manor, Inc.
IN
HUD Housing Programs
Management will obtain retroactive approval for the unauthorized withdrawals of $30,453 or redeposit these funds into the replacement reserve account.
Management will obtain retroactive approval for the unauthorized withdrawals of $30,453 or redeposit these funds into the replacement reserve account.
View Audit 415065
Finding 1240671 (2025-002)
Material Weakness 2025
Booth Manor, Inc.
IN
New management has taken over and will make the delinquent deposit to the replacement reserve of $21,000 and establish transfers for the monthly deposit amount.
New management has taken over and will make the delinquent deposit to the replacement reserve of $21,000 and establish transfers for the monthly deposit amount.
View Audit 415065
Finding 1240670 (2025-001)
Material Weakness 2025
Booth Manor, Inc.
IN
Cash Management HUD Housing Programs
The required residual receipts deposit will be deposited to the residual receipts account. New management has taken over and will ensure any required deposits are made on time.
The required residual receipts deposit will be deposited to the residual receipts account. New management has taken over and will ensure any required deposits are made on time.
View Audit 415065
Finding 1240669 (2025-002)
Material Weakness 2025
TURNING POINTS FOR CHILDREN
PA
Student Financial Aid Allowable Costs / Cost Principles
Corrective Action Plan Management will ensure that we apply the correct indirect cost rate to future agreements. New management is in place at TPFC who understand the indirect cost rate. Timeline for Implementation of Corrective Action Plan July 1, 2025 Contact Person Johanna Dunleavy, CFO
Corrective Action Plan Management will ensure that we apply the correct indirect cost rate to future agreements. New management is in place at TPFC who understand the indirect cost rate. Timeline for Implementation of Corrective Action Plan July 1, 2025 Contact Person Johanna Dunleavy, CFO
View Audit 415064
Finding 1240668 (2025-002)
Material Weakness 2025
Booth Manor Inc. of Columbus, Indiana
IN
HUD Housing Programs
Management will ensure the financial statements are submitted to REAC within 90 days of year-end.
Management will ensure the financial statements are submitted to REAC within 90 days of year-end.
View Audit 415063
Finding 1240667 (2025-001)
Material Weakness 2025
Booth Manor Inc. of Columbus, Indiana
IN
New management has taken over and will make the delinquent deposit to the replacement reserve of $4,820 and establish transfers for the monthly deposit amount.
New management has taken over and will make the delinquent deposit to the replacement reserve of $4,820 and establish transfers for the monthly deposit amount.
View Audit 415063
Finding 1240663 (2025-001)
Material Weakness 2025
Town of Plainville
MA
Procurement, Suspension & Debarment
The Town will strengthen its written policies, procedures and internal controls to require suspension and debarment verification for all vendors and contractors prior to entering into contracts or making federally funded expenditures. The Town will document and retain evidence of the verification, i...
The Town will strengthen its written policies, procedures and internal controls to require suspension and debarment verification for all vendors and contractors prior to entering into contracts or making federally funded expenditures. The Town will document and retain evidence of the verification, including the date of verification and the results, in the applicable contract or procurement file. Responsible personnel will be provided with guidance on the verification and documentation requirements.
View Audit 415050
Finding 1240651 (2025-004)
Material Weakness 2025
Arab American Family Services
IL
AAFS will be utilizing a formal Pay Rate Authorization Form to document the board approval of any future pay rate increases for the Executive Directors. Moving forward, all board approved pay rate increases will be documented using this form.
AAFS will be utilizing a formal Pay Rate Authorization Form to document the board approval of any future pay rate increases for the Executive Directors. Moving forward, all board approved pay rate increases will be documented using this form.
View Audit 415031
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