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Corrective Action Plans

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Finding 573532 (2024-003)
Material Weakness 2024
Family Life Center, Inc.
AL
Reporting § 200.329
The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama D...
The noncompliance with reporting requirements resulted from the resignation of our Executive Director during the audit period. She was in charge of overseeing and making sure that these reports were filed on a quarterly basis. We became aware of this deficiency during our site visit from Alabama Department of Mental Health representatives in April of 2025 and put new controls in place along with training of several employees in the organization to insure that these reports are filed timely going forward.
View Audit 364259
Finding 573531 (2024-002)
Material Weakness 2024
Family Life Center, Inc.
AL
Reporting Internal Control / Segregation of Duties
The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to comple...
The Organization has been working on improving controls over interim financial reports including review of related reconciliations and financial statements by the board and management since this finding was originally reported. Improvements have been made but continuing work is being done to complete this. These additional controls are expected to be fully implemented for the fiscal year ending September 30, 2025.
View Audit 364259
Finding 573530 (2024-001)
Material Weakness 2024
Family Life Center, Inc.
AL
Internal Control / Segregation of Duties Reporting Subrecipient Monitoring
Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring appro...
Management has issued written policies and required training of all employees that handle financial transactions and will continually evaluate processes to find ways to segregate duties where possible. Management and the board of directors will continue to oversee operations closely requiring approvals for all transactions.
View Audit 364259
Town of Stanton
TN
Reporting § 200.512 § 200.520
Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective ac...
Management’s Corrective Action Plan The Town of Stanton respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: ATA, PC 185 North Church Street Dyersburg, TN 38024 Responsible officials for corrective action: Norman Bauer, Mayor Town of Stanton Signature: Audit period: June 30, 2024 The findings from the June 30, 2024, schedule of findings, recommendations and responses are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Finding 2024 – 001 – Segregation of Duties – Significant Deficiency Corrective Action Taken or Planned: We have hired an additional employee at City Hall in order to properly segregate duties. Anticipated Completion Date: June 30, 2025 Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Corrective Action Taken or Planned: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future. Anticipated Completion Date: June 30, 2025
View Audit 364253
Maine Primary Care Association
ME
The Association has implemented the following actions to ensure the timely submission of all future single audits:Designate a Single Point of Contact (SPOC): The Chief Operating Officer has been assigned as the SPOC. This individual is now responsible for overseeing the entire single audit process, ...
The Association has implemented the following actions to ensure the timely submission of all future single audits:Designate a Single Point of Contact (SPOC): The Chief Operating Officer has been assigned as the SPOC. This individual is now responsible for overseeing the entire single audit process, from planning to final submission. (Implemented)Develop a Formal Single Audit Timeline: A detailed internal timeline will be created with specific milestones and deadlines for each stage of the audit. (Will be implemented by 09/01/2025)Strengthen Staffing: The Association has contracted with a national accounting firm to provide financial consultation, and the approach of this firm is “to be audit ready at all times.” (Implemented)Strengthen Financial Policies/Internal Control Document: Specific language related to the audit process and audit timeline have been added to the Association’s financial policies document. (Implemented)
View Audit 364230
Finding 573517 (2024-001)
Material Weakness 2024
Cable Telecommunications Association of New York, Inc.
NY
CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure ...
CTANY agrees with the recommendation that accounts receivable and related revenue should be monitored for accuracy. Due to management transition over the past few years, the CTANY board and administrative consultants are working to ensure that best practices are put in place going forward to ensure accounts receivable and related revenue are constantly monitored. In lieu of an outside bookkeeper the CTANY is now working with an outside consultant that has worked with CTANY is past years, to ensure proper managing of the books and accounting records per the recommendations of this audit report.
View Audit 364227
Finding 573512 (2024-005)
Material Weakness 2024
Engineers Without Borders USA
CO
Subrecipient Monitoring Material Weakness Reporting
Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new proced...
Corrective Action: 1. Develop policies for subaward reporting, and implement reporting procedures including FFATA (Federal Funding Accountability and Transparency Act) subaward reporting requirements for awards exceeding the required threshold. 2. Provide training to relevant staff on the new procedures for subaward reporting and the importance of compliance with federal regulations.
View Audit 364224
Finding 573511 (2024-004)
Material Weakness 2024
Engineers Without Borders USA
CO
Subrecipient Monitoring Procurement, Suspension & Debarment Material Weakness § 200.332
Corrective Action: 1. Develop a policy for subrecipient monitoring, and implement procedures to oversee the programmatic and financial activities of subrecipients and ensure compliance with regulations. 2. Develop a standardized checklist to guide the monitoring of subrecipients. 3. Provide training...
Corrective Action: 1. Develop a policy for subrecipient monitoring, and implement procedures to oversee the programmatic and financial activities of subrecipients and ensure compliance with regulations. 2. Develop a standardized checklist to guide the monitoring of subrecipients. 3. Provide training to relevant staff on the new procedures for subrecipient monitoring and the importance of compliance with federal regulations.
View Audit 364224
Finding 573510 (2024-003)
Material Weakness 2024
Engineers Without Borders USA
CO
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate ...
Corrective Action: 1. Review and revise existing policies and procedures for the application of indirect rates with the appropriate oversight by the Finance/Accounting department across federal grants to ensure accuracy and compliance with relevant regulations. 2. Review the allowable indirect rate methodologies to ensure the method used is based upon an equitable distribution across federal and non-federal programs. 3. Provide training to relevant staff on the revised policies, procedures to ensure the proper application of the indirect rate and calculation of indirect costs.
View Audit 364224 Questioned Costs: $1
Finding 573509 (2024-002)
Material Weakness 2024
Engineers Without Borders USA
CO
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318
Corrective Action: 1. Develop procurement procedures for procurement transactions under Federal awards or subawards, including verification that a potential subrecipient is not suspended, debarred, or otherwise excluded from receiving Federal funds. 2. Provide training to relevant staff on the new p...
Corrective Action: 1. Develop procurement procedures for procurement transactions under Federal awards or subawards, including verification that a potential subrecipient is not suspended, debarred, or otherwise excluded from receiving Federal funds. 2. Provide training to relevant staff on the new procedures for procurement transactions, including the verification of suspension and debarment for any subrecipient awards and the importance of compliance with federal regulations.
View Audit 364224
Finding 573507 (2024-002)
Material Weakness 2024
The Association of Brewers, Inc. Dba Brewers Association, Inc.
CO
Procurement, Suspension & Debarment
Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations, and maintain documentation required by such regulations. Explanation of disagreement ...
Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations, and maintain documentation required by such regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Brewers Association will work with their contracted third-party, Bryant Christie Inc., to document the procurement method followed and maintain documentation required prior to vendor selection and claim submission. Name of the contact person responsible for corrective action: Drew Rosanova Planned completion date for corrective action plan: August 2025
View Audit 364221
Finding 573505 (2024-001)
Material Weakness 2024
The Association of Brewers, Inc. Dba Brewers Association, Inc.
CO
Procurement, Suspension & Debarment
Recommendation: We recommend that the Association maintain evidence of suspension and debarment procedures to support compliance with federal regulations and to ensure that all potential vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement ...
Recommendation: We recommend that the Association maintain evidence of suspension and debarment procedures to support compliance with federal regulations and to ensure that all potential vendors are not suspended or debarred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Brewers Association will work with their contracted third-party, Bryant Christie Inc., to document verification of good standing prior to vendor selection and claim submission. Name of the contact person responsible for corrective action: Drew Rosanova Planned completion date for corrective action plan: August 2025
View Audit 364221
Finding 573499 (2024-002)
Material Weakness 2024
Saginaw Transit Authority Regional Services
MI
Questioned Costs Cash Management Material Weakness
Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Manag...
Authority personnel responsible for resolution: Amy Bidwell Corrective Action Response: This finding relates to federal award draws requested by the previous administration. The requests were made prior to a grant amendment being finalized which would have made current expenditures eligible. Management agrees with this finding and is following Uniform Guidance requirements to ensure that all eligible expenditures and incurred and eligible prior to requesting remimbursement from federal funds. Completed date: 10/01/2024
View Audit 364214 Questioned Costs: $1
Finding 573495 (2024-004)
Material Weakness 2024
The Salvation Army Residence Inc., A Florida Corporation
FL
Questioned Costs HUD Housing Programs Reporting
Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management incorrectly overestimated the use of residual receipts HAP offsets, resulting in an ...
Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management incorrectly overestimated the use of residual receipts HAP offsets, resulting in an overstatement of revenues used to calculate the management fees. We are reviewing our procedures to ensure we do not overpay management fees in the future. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
View Audit 364212 Questioned Costs: $1
Finding 573494 (2024-003)
Material Weakness 2024
The Salvation Army Residence Inc., A Florida Corporation
FL
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely ...
Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding We are reviewing our procedures to ensure this information is captured and deposits are timely made.
View Audit 364212
Finding 573493 (2024-002)
Material Weakness 2024
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: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telepho...
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: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telephone Number: 404-728-6700 Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Personnel have been retrained and the EIV policy and forms have been reviewed.
View Audit 364212
Finding 573490 (2024-002)
Material Weakness 2024
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensur...
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C will repay the amount to the property and we will implement procedures to ensure that cash is not inadvertently sent to another company's bank account. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Year Findings, Questioned Costs and Recommendations None
View Audit 364210 Questioned Costs: $1
Finding 573489 (2024-001)
Significant Deficiency 2024
Evangeline Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Cou...
Project Legal Name: Evangeline Booth Friendship House Residence, Inc., a Texas Corporation HUD Project No.: 113-EE041 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvenshine Position: Territorial Legal Director-General Counsel Telephone Number: 404-728-6700 A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management will repay the property and update our procedures to correctly calculate management fees. The issue was due to a change in software.
View Audit 364210 Questioned Costs: $1
Finding 573484 (2024-007)
Material Weakness 2024
City of Lodi
CA
Reporting Allowable Costs / Cost Principles Material Weakness
Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed...
Reference Number: 2024-007 – Delays in Financial Reporting Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding. The City has filled all of its vacant positions in Accounting and anticipates a timely completion of the 2024/25 Audit. Proposed Completion Date: December 31, 2025
View Audit 364209
Finding 573479 (2024-005)
Material Weakness 2024
City of Lodi
CA
Reporting Internal Control / Segregation of Duties § 200.508 § 200.510
Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconci...
Reference Number: 2024-005 – Incomplete Schedule of Expenditures of Federal Awards Name of Contact Person: Chia Lor, Accounting Manager Corrective Action: Management agrees with the finding and recommendations. The City will begin to implement policies and procedures to assist with monthly reconciliations and review processes to mitigate these errors in the future. Proposed Completion Date: December 31, 2025
View Audit 364209
Finding 573474 (2024-004)
Material Weakness 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on Septemb...
4. Finding 2024-004 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding This is related to the deposit error in 2024-002. North TX A/C repaid one deposit on September 30, 2024 and will repay the remaining one-month deposit to the property. These funds will be correctly deposited into the replacement reserve account going forward. B. Status of Corrective Actions on Findings Reported in the Schedule of the Status of Prior Audit Findings, Questioned Costs and Recommendations 1. Finding 2023-001 In process. See finding 2024-003.
View Audit 364206 Questioned Costs: $1
Finding 573473 (2024-003)
Material Weakness 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
3. Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding 2 HUD approved the $75,000 repaid as a response to a 2022 finding. HUD has not reached out t...
3. Finding 2024-003 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding 2 HUD approved the $75,000 repaid as a response to a 2022 finding. HUD has not reached out to management for repayment of the $23,000, however, management will seek evidence of HUD approval for the remaining $23,000 repaid.
View Audit 364206 Questioned Costs: $1
Finding 573472 (2024-002)
Material Weakness 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs Reporting
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C refunded a one-month deposit of $2,732 to the property on September 30, 2024. T...
2. Finding 2024-002 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding North TX A/C refunded a one-month deposit of $2,732 to the property on September 30, 2024. They will repay the remaining one-month deposit of $2,732, and these funds will be correctly deposited into the replacement reserve account going forward.
View Audit 364206 Questioned Costs: $1
Finding 573471 (2024-001)
Significant Deficiency 2024
Catherine Booth Friendship House Residence Inc., A Texas Corporation
TX
Questioned Costs HUD Housing Programs Reporting
Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvinshine Position: Territorial Legal Director – General Co...
Project Legal Name: Catherine Booth Friendship House Residence, Inc., A Texas Corporation HUD Project No.: 113-EE021 Audit Firm: CohnReznick LLP Period covered by the audit: 10/1/2023-9/30/2024 Corrective Action Plan prepared by: Name: Lee Auvinshine Position: Territorial Legal Director – General Counsel Telephone Number: 404-728-6700 The following is a recommended format to be followed by the auditee for preparing a corrective action plan: A. Current Findings on the Schedule of Findings, Questioned Costs and Recommendations 1. Finding 2024-001 a. Comments on the Finding and Each Recommendation Management agrees with the finding and is taking steps to address the issue that caused it. b. Action(s) Taken or Planned on the Finding Management will repay the property and update our procedures to correctly calculate management fees. The issue was due to a change in software.
View Audit 364206 Questioned Costs: $1
Finding 573467 (2024-003)
Material Weakness 2024
Bibb County Board of Education
AL
Questioned Costs Matching / Level of Effort / Earmarking Special Tests & Provisions
We are award of the Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "David-Bacon Act") when using COVID-19 Education Stabilizaiton Funds to fund construction contracts in excess of $2,000. We will ensure the Davis-Bacon Act ...
We are award of the Title 29, U.S. Code of Federal Regulations, Part 5, Sub-Part A Davis Bacon and Related Acts Provisions and Procedures (the "David-Bacon Act") when using COVID-19 Education Stabilizaiton Funds to fund construction contracts in excess of $2,000. We will ensure the Davis-Bacon Act wage rate is included in all construction contracts over $2,000.
View Audit 364195 Questioned Costs: $1
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