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Corrective Action Plans

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Finding 1218094 (2025-003)
Material Weakness 2025
Union-North United School Corporation
IN
Equipment & Real Property Management Internal Control / Segregation of Duties § 200.313
The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the ...
The Superintendent, Corporation Treasure, Director of Grants, and the Director of Facilities and or/ Director of Technology will monitor equipment purchases larger than $5,000. Once the purchase is made, the Director of Facilities and or/ Director of Technology will tag the equipment and notify the Director of Grants, Treasurer, and Superintendent when the fixed asset inventory is completed and updated.
View Audit 404274
Finding 1218090 (2025-002)
Material Weakness 2025
Cocaa Seminole Development, Inc.
OK
Reporting
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Perio...
CORRECTIVE ACTION PLAN ISSUED BY THE BOARD OF DIRECTORS COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed.FINDING No. 2025-002: Recommendation: The Project’s management should redeposit the funds into the Security Deposit bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the security account in 2025.
View Audit 404271
Finding 1218089 (2025-001)
Material Weakness 2025
Cocaa Seminole Development, Inc.
OK
HUD Housing Programs Reporting
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March...
COCAA Seminole Development, Inc. respectfully submits the following corrective action plan for the year ended March 31, 2025. Name and address of public accounting firm: John Flusche, CPA 5735 East 102nd Street Tulsa, Oklahoma 74137 Audit Period: Year ended March 31, 2025 The findings from the March 31, 2025 audit, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. FINDING No. 2025-001: Recommendation: The Project’s management should redeposit the funds into the Replacement Reserve bank account as soon as possible, to bring the account to the correct balance. Action Taken: The Project’s management will redeposit the funds into the replacement reserve account in 2025.
View Audit 404271
Finding 1218080 (2025-001)
Material Weakness 2025
City of Jackson
IL
Procurement, Suspension & Debarment
Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the ye...
Finding Type: Internal Control. Name of Contact Person: Ms. Angela Birk, City Clerk/Treasurer. Recommendation: We recommend the City check the excluded parties list system or collect certification from each vendor in which the City expects to spend more than $25,000 of federal grant funds for the year. Corrective Action: The City has already begun to check all vendors hired not only by contract but by task order as well. Propsed Completion Date: Immediately.
View Audit 404245
Finding 1218069 (2025-002)
Material Weakness 2025
Town of Bedford, Massachusetts
MA
Procurement, Suspension & Debarment § 200.214
2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with ...
2025-002 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Recommendation: We recommend the Town enhance procedures and controls to ensure that the verification of vendors’ suspension and debarment status is obtained prior to executing transactions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the finding that the town did not perform a suspension/debarment status check when awarding vehicle contract to Gervais Ford, internal procedures were strengthened to require this check for procurements involving federal funds. Name(s) of the contact person(s) responsible for corrective action: Al Rego, Town of Bedford Finance Director and Dave Manugian Director of Public Works. Planned completion date for corrective action plan: Corrective action was implemented immediately.
View Audit 404236
Finding 1218068 (2025-001)
Material Weakness 2025
Town of Bedford, Massachusetts
MA
Allowable Costs / Cost Principles Material Weakness Reporting § 200.430
2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in ...
2025-001 Special Education Cluster – 84.027, 84.173 Recommendation: We recommend procedures be implemented to ensure that time and effort certifications are completed in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Following the identification of this omission at the end fiscal 2025, the district immediately re-established the time and effort documentation procedures and monitoring processes. Note that all staff charged to the grant in FY25 are employees who are wholly assigned to provide direct services to special education students. Time and effort documentation has been fully restored as of July 1, 2025 and is currently being maintained and monitored. Name(s) of the contact person(s) responsible for corrective action: Julie Kirrane, Bedford Public Schools Dir. of Finance. Planned completion date for corrective action plan: Corrective action has been completed.
View Audit 404236
Finding 1218065 (2025-001)
Material Weakness 2025
City of Norton
OH
Subrecipient Monitoring Reporting Significant Deficiency § 200.208 § 200.328
Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director
Finding Number: 2025-001 Planned Corrective Action: City of Norton will comply with all federal grant compliance requirements – including reporting requirements and deadlines. Anticipated Completion Date: June 2026 Responsible Contact Person: Pamela Keener, Finance Director
View Audit 404227
Finding 1218052 (2025-002)
Material Weakness 2025
Boone County Fire Protection District
MO
Reporting
Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.
Finding 2025-002: Late Submission of Financial Reports The District acknowledges the audit finding regarding the late submission of the SF-425 Federal Financial Reports. As a result, the District will implement and enforce procedures to ensure that future required reports are submitted timely.
View Audit 404216
Finding 1218047 (2025-002)
Material Weakness 2025
West Central Nebraska Joint Housing Authority
NE
Internal Control / Segregation of Duties Special Tests & Provisions Eligibility
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the inter...
Finding 2025-002: We agree with the finding. The Authority is relatively small with limited administrative staff. Further, the Board of Commissioners is a volunteer oversight board and not a managing board and does not have the time or expertise to provide the necessary services to correct the internal control deficiencies noted. The Board had reviewed the issue and determined that there are no additional procedures which can be reasonably done to eliminate the deficiencies and accepts them.
View Audit 404211
Finding 1218006 (2025-001)
Material Weakness 2025
National Indigenous Women's Resource Center, Inc.
MT
Procurement, Suspension & Debarment
U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the schedule of findings and questioned ...
U.S. Department of Health and Human Services National Indigenous Women’s Resource Center, Inc respectfully submits the following corrective action plan for the year ended September 30, 2025. Audit period: October 1, 2024 - September 30, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no financial statement audit findings that require a corrective action plan. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS 2025-001 FVPSA American Rescue Plan COVID-19 Testing, Vaccines, and Mobile Health Units Supplement Funding – Assistance Listing No. 93.592. Significant Deficiency in Internal Control over Compliance – Suspension and Debarment Other Matter - Non-Compliance with Suspension and Debarment Compliance Requirements. Recommendation: CLA recommends management establish and document controls to verify and retain evidence of suspension and debarment checks for all covered transactions prior to contract execution, including maintaining documentation in a centralized and accessible location. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Our procedures require that we document and verify evidence of suspension and debarment checks for all covered transactions prior to contract execution. We have established a procedure to file the required documentation in a common, accessible folder on our shared drive. Name(s) of the contact person(s) responsible for corrective action: Lora Helman. Planned completion date for corrective action plan: June 1, 2026 If the U.S. Department of Health and Human Services has questions regarding this plan, please call Lora Helman at (406) 720-0826.
View Audit 404205
Finding 1217980 (2025-001)
Material Weakness 2025
Housing Authority of the City of Salem
NJ
Procurement, Suspension & Debarment HUD Housing Programs
Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Dir...
Housing Authority of the City of Salem Corrective Action Plan: For Year Ending September 30, 2025 Audit Finding Prepared By: Charles Matthew Bailey, Executive Director Audit Finding #2005-001 Contractor File Maintenance Corrective Action: The Housing Authority of the City of Salem, the Executive Director will instruct the Capital Fund Program Coordinator to utilize the HUD procurement contractor file review checklist for all the contractors going forward prior to authorizing any payments to the contractor. Anticipated date: July 1, 2026
View Audit 404188
Finding 1217979 (2025-004)
Material Weakness 2025
Humboldt Transit Authority
CA
Allowable Costs / Cost Principles § 200.430
Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for thes...
Management’s Response Regarding Corrective Action Taken or Planned These rules apply to costs charged directly to federal programs, such as the 5311 grants that require a 44.67% match when used for operating expenses. All maintenance and administrative staff time is eligible as direct costs for these grants as their time is only spent on transit activities and not administrating non-transit programs. Staff apply payroll costs and on either actual vehicle miles or hours based their type of work, as recommended by the National Rural Transit Assistance Program, for time by staff that cannot be directly tied to a specific grant source.
View Audit 404177
Finding 1217975 (2025-002)
Material Weakness 2025
Marillac Community Health Centers
LA
Procurement, Suspension & Debarment
Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement agreements with vendors related to infrastructure projects include the Buy America domest...
Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement agreements with vendors related to infrastructure projects include the Buy America domestic preference provisions in each agreement, or a process to obtain a BABA (Build America, Buy America) waiver. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization was unable to locate documentation demonstrating that procurement agreements included the required Buy America (BABA) provisions or evidence of an approved waiver. In response, the Organization has implemented enhanced internal controls to ensure compliance going forward, including updates to the Procurement Policy to require inclusion of Buy America provisions or documented waivers in all applicable contracts, standardized contract templates with all required federal clauses, and a mandatory pre-award compliance checklist to verify inclusion of these elements. Additionally, procurement documentation is now maintained in a centralized system to ensure proper retention and accessibility, staff have been trained on these requirements, and ongoing compliance is monitored through quarterly reviews and required pre-execution approval for all federally funded contracts. These corrective actions have been implemented and are currently in effect.
View Audit 404172
Finding 1217974 (2025-001)
Material Weakness 2025
Marillac Community Health Centers
LA
Procurement, Suspension & Debarment
Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with ...
Federal Program: Congressionally Delegated Spending for Construction Projects Assistance Listing No. 93.493 Recommendation: Our auditors recommend the Organization implement a process to ensure that procurement and suspension and debarment documentation is retained. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization acknowledges that, in one instance, documentation evidencing that a suspension and debarment check was performed prior to engaging a vendor could not be located. While this appears to be an isolated occurrence, we recognize the importance of maintaining complete and auditable documentation to demonstrate compliance with 2 CFR Part 200 requirements. In response, the Organization has strengthened its internal controls to ensure that all vendors are properly screened and that such screenings are consistently documented. We have implemented the use of a compliance monitoring system (Compliatric), which maintains a centralized vendor registry and performs monthly screenings against federal exclusion and debarment databases, including SAM.gov and OIG exclusion lists. This system provides an auditable log of all screening activity. These enhanced controls were implemented effective June 9, 2025. Additionally, the Organization has completed a retrospective review of all active vendors to confirm that appropriate suspension and debarment screenings have been performed and documented. Going forward, any potential matches identified through the screening process will be escalated to the Risk and Compliance Manager and/or CFO for review and validation. If a match is confirmed, the Organization will immediately discontinue use of the vendor and terminate the relationship in accordance with federal requirements.
View Audit 404172
Finding 1217973 (2025-003)
Material Weakness 2025
City of Hawarden, Iowa
IA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Eligibility
2025-003 Material Weakness in Internal Control over Compliance - Review of Project Costs U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federa...
2025-003 Material Weakness in Internal Control over Compliance - Review of Project Costs U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal Award Year: 2024 Compliance Requirement: Allowable costs/Cost Principles; Internal Control over Compliance Criteria - The Uniform Guidance requires the City to establish and maintain effective internal control over compliance for federal awards, including controls to reasonably ensure that costs charged to federal programs are allowable, properly supported, and comply with applicable federal requirements and the terms and conditions of the award. Condition - The City did not have adequately designed and implemented review controls over certain material project costs included in reimbursement requests submitted to FEMA. Our testing identified that key review procedures intended to verify the eligibility, accuracy, and supporting documentation of project costs were not consistently performed or evidenced for certain large-dollar transactions. Cause - The condition resulted from insufficient formalization and documentation of review procedures, as well as inadequate segregation of duties and oversight for the review of high­ dollar project costs prior to submission to FEMA. Effect - The absence of effective review controls over material project costs increases the risk that ineligible, unsupported, or incorrectly calculated costs could be included in reimbursement requests without timely detection and correction. This deficiency is considered a material weakness in internal control over compliance for the FEMA Public Assistance program. Recommendation - We recommend that the City design and implement formal, documented review procedures over material project costs included in FEMA reimbursement requests. These procedures should include defined review responsibilities, documentation of the review performed, and supervisory oversight to ensure that all high-dollar or complex transactions are reviewed for eligibility, accuracy, and adequate supporting documentation before submission. Views of Responsible Officials� Management agrees with the finding.
View Audit 404165
Finding 1217972 (2025-002)
Material Weakness 2025
City of Hawarden, Iowa
IA
Allowable Costs / Cost Principles Eligibility Questioned Costs
2025-002 - FEMA Public Assistance - Allowable Costs/Cost Principles - Questioned Cost U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal A...
2025-002 - FEMA Public Assistance - Allowable Costs/Cost Principles - Questioned Cost U.S. Department of Homeland Security Federal Emergency Management Agency Passed through State of Iowa Department of Homeland Security & Emergency Management Federal Assistance Listing Number (ALN): 97.036 Federal Award Year: 2024 Criteria - Under FEMA Public Assistance program requirements and applicable federal cost principles, only eligible costs incurred by the applicant, and supported by appropriate documentation, may be claimed for reimbursement. Donated services are subject to specific eligibility criteria and documentation standards and, in certain circumstances, are not allowable as reimbursable project costs. Condition - During our testing of allowable costs, we noted that the City claimed reimbursement from FEMA for donated services that did not meet the eligibility requirements for reimbursement under the Public Assistance Program. Cause - The condition resulted from a miscommunication between the Public Works Director and payables processing clerks to process payment for an invoice that indicated donated services. Effect - As a result, ineligible costs were submitted to FEMA for reimbursement. Although the amount is not material to the federal program as a whole, it represents noncompliance with federal program requirements. Recommendation - We recommend that the City enhance its procedures over the review of costs included in FEMA reimbursement requests to ensure that donated services are evaluated in accordance with FEMA Public Assistance program requirements and are excluded from reimbursement claims when not eligible. The City should correspond with the Iowa Department of Homeland Security and Emergency Management and FEMA to discuss the proper resolution for the solution. Views of Responsible Officials - The City will immediately be in contact witH the governing authorities and work quickly and effectively to resolve the issue and will strive to obtain and understanding of the grant requirements and strengthen controls to ensure it is communicated well.
View Audit 404165
Finding 1217971 (2025-002)
Material Weakness 2025
Youth Shelters and Family Services, Inc.
NM
Questioned Costs Reporting § 200.512
Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and unde...
Views Of Responsible Officials and Corrective Action Plan Response: Youth Shelters and Family Services (YSFS) acknowledges the finding regarding the untimely submission of the Data Collection Form to the Federal Audit Clearinghouse. YSFS recognizes the importance of timely federal reporting and understands that delays could impact funding, including grant compliance expectations, as well as impact overall good statnding. The organization has taken steps to improve coordination between internal leadership, external accounting partners, and auditors to ensure all future submissions are completed within required federal timelines. Corrective Action Plan: To address this finding and prevent future delays, YSFS will implement the following corrective actions: 1. Establish Audit and Reporting Timelines • TydeCo will develop a formal audit preparation and reporting calendar that includes key deadlines for reconciliations, audit fieldwork, financial statement review, and Federal Audit Clearinghouse submission requirements. This will be presented to YSFS Executive Director and YSFS Board of Directors. 2. Strengthen Coordination with External Accounting Firm • YSFS and contracted accounting firm TydeCo will conduct regular and frequent status meetings during audit preparation periods to monitor progress on reconciliations, supporting schedules, and audit deliverables. • Responsibilities related to audit preparation and submission requirements will be clearly assigned and documented. 3. Increase Oversight and Monitoring • Executive Director Heather Hoffman and the YSFS Finance Committee will receive periodic updates regarding audit progress and submission timelines to ensure accountability and timely completion. • TydeCo management will maintain documentation confirming submission of the Data Collection Form and related audit package. 4. Transition Stabilization and Process Improvement • As part of the organization’s transition to outsourced accounting services and implementation of Sage Intacct, YSFS will continue refining financial close and reconciliation procedures to support more timely year-end reporting. Finding resolved timeline: These corrective actions are already in progress and will be fully implemented prior to the next federal audit submission deadline. Designation of employee position responsible for meeting this deadline: Heather Hoffman, Executive Director, in coordination with Tonja Medbery, external accountant at TydeCo, and the YSFS Finance Committee, will oversee implementation and ongoing compliance with federal reporting requirements.
View Audit 404149
Finding 1217970 (2025-001)
Material Weakness 2025
THE RESOURCE ENVIRONMENT FOR UNDERPRIVILEGED GROUPS ENTERPRISE, INC.
CA
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties
Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial clo...
Management acknowledges that the audit for fiscal year ended June 30, 2025, was not completed and filed with the Federal Clearinghouse in a timely manner. We are working with the auditor to upload the audit the Federal Clearinghouse ASAP. We have taken steps that will ensure an earlier financial close, hence earlier audits and anticipated that the fiscal June 30, 2026, will be uploaded to the Federal Clearinghouse by the due date. Yvonne Watson, Director of Finance, will be responsible for the implementation of this CAP. We expect the upload and certification to be complete by close of business on June 19, 2026
View Audit 404147
Finding 1217969 (2025-006)
Material Weakness 2025
Corus International, Inc. and Affiliates
MD
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303 § 200.403
2025-006 – Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirement (Significant Deficiency) Contact Name – Robert Mooney Position – Chief Financial Officer Phone Number – rmooney@corusinternational.org Estimated date of com...
2025-006 – Internal Control over Compliance and Compliance with Activities Allowed or Unallowed and Allowable Costs/Cost Principles Requirement (Significant Deficiency) Contact Name – Robert Mooney Position – Chief Financial Officer Phone Number – rmooney@corusinternational.org Estimated date of completion – September 30, 2026 Corrective Action Plan – Corus management concurs with this finding. In early 2025 Corus’ USAID funded project in Haiti was terminated and we were required to close down the project within two months. At that time, the security situation in Haiti was volatile and our Haiti employees were unable to regularly access the office and none of our US-based employees were permitted to travel to Haiti to assist with the project close out. As part of the close-out, Corus employed the services of a local courier company (none of the US-based courier companies were operating in Haiti at that time due to the security issues) to ship all physical supporting documentation to our offices in the US. Unfortunately, those documents were never received and despite several follow ups with the courier company, we were unable to locate the documents. The key learning was that we need to ensure that going forward all physical accounting related supporting documentation is digitized in a timely manner. This requirement was already a part of our document management policies and procedures. However, we were not regularly tracking compliance. It is important to note that the new Finance & Accounting solutions will enforce staff to digitally capture supporting documentation at the point of transaction entry, thereby transitioning us to a digital first organization.
View Audit 404146
Finding 1217966 (2025-002)
Material Weakness 2025
Wahupa Educational Services INC
CA
Reporting Internal Control / Segregation of Duties § 200.303 § 200.512
We will ensure that the financial records are maintained on a current basis, reconciled timel and audited going forward.
We will ensure that the financial records are maintained on a current basis, reconciled timel and audited going forward.
View Audit 404137
Finding 1217964 (2025-001)
Material Weakness 2025
Wahupa Educational Services INC
CA
We will ensure that the financial records are maintained on a current basis, reconciled timely, and that the assets and liabilities are accurately tracked and recorded
We will ensure that the financial records are maintained on a current basis, reconciled timely, and that the assets and liabilities are accurately tracked and recorded
View Audit 404137
Finding 1217954 (2025-001)
Material Weakness 2025
Latin American Community Center, Inc.
DE
Reporting HUD Housing Programs
To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. ...
To address this finding and prevent future occurrences, management has implemented the following corrective actions: 1. Responsibility for preparing and submitting HUD performance reports has been assigned to the Director of Development, with support from Apex Gov Solutions, an external consultant. 2. Internal work assignments and deadlines have been established to ensure sufficient time for the preparation, review, and submission of all required reports before their due dates, which occur on the 30th day following the end of each reporting period (January 30 and July 30). 3. The Director of Development and Apex Gov Solutions will periodically review reporting requirements to ensure compliance with HUD reporting obligations and prevent future missed deadlines. Management believes these corrective actions will strengthen compliance procedures and ensure all future performance reports are completed and submitted in accordance with HUD requirements. Anticipated Completion Date The outstanding performance report is currently being completed and is expected to be submitted to HUD by June 10, 2026.
View Audit 404122
Finding 1217953 (2025-007)
Material Weakness 2025
Opportunities Industrialization Center, INC
NC
Reporting Internal Control / Segregation of Duties § 200.302 § 200.510
Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, ...
Classification Material Weakness Responsible Official Chief Financial Officer Anticipated Completion Date December 31, 2026 Management Response Management concurs with the finding. OIC will formalize federal award tracking and SEFA preparation procedures to ensure federal expenditures are complete, accurate, and readily identifiable by program. Corrective Action Plan 1. Assign grant codes and Assistance Listing Number identifiers within the accounting system to track federal expenditures by award, funding source, and program. 2. Prepare quarterly SEFA reconciliations to the general ledger, grant records, reimbursement requests, and supporting documentation. 3. Incorporate a SEFA preparation checklist into year-end closing procedures and submit the draft SEFA to the Audit Committee before audit fieldwork. Management will monitor corrective action progress and provide periodic updates to executive leadership, the Finance Committee, Audit Committee, and Board of Directors until all findings are remediated. Management believes these actions will strengthen internal controls, improve audit readiness, and reduce the risk of future findings.
View Audit 404115
Finding 1217948 (2025-006)
Material Weakness 2025
Opportunities Industrialization Center, INC
NC
Reporting Internal Control / Segregation of Duties Questioned Costs § 200.302 § 200.303
Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognit...
Classification Material Weakness Responsible Official Chief Financial Officer and Chief Health Operations Officer Anticipated Completion Date March 31, 2027 Management Response Management concurs with the finding. OIC will strengthen revenue cycle controls to improve patient service revenue recognition, accounts receivable valuation, write-off governance, and billing system reconciliations. Corrective Action Plan 1. Transition from a flat encounter-based revenue estimate to a net realizable value methodology that incorporates contractual allowances, sliding fee discounts, implicit price concessions, and allowance for doubtful accounts. 2. Perform monthly documented reconciliations between EPIC, eClinicalWorks, Sage MIP, patient receivables, gross charges, adjustments, collections, write-offs, and general ledger balances. 3. Require documented management review and approval of accounts receivable aging, collectability analyses, write-offs impacting the general ledger, and revenue cycle dashboard reporting.
View Audit 404115
Finding 1217943 (2025-003)
Material Weakness 2025
Opportunities Industrialization Center, INC
NC
Reporting Material Weakness Significant Deficiency § 200.302 § 200.303
Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges dur...
Classification Significant Deficiency Responsible Official Chief Financial Officer Anticipated Completion Date June 30, 2027 Management Response Management concurs with the finding. OIC experienced turnover in key finance positions, delayed year-end close activities, and documentation challenges during the auditor transition; management will strengthen close, documentation, and audit readiness controls. Corrective Action Plan 1. Implement a documented monthly and year-end close process with defined deadlines, assigned responsibilities, balance sheet reconciliations, and documented supervisory review. 2. Maintain audit-ready support for material balances, including fixed assets, leases, beginning balances, federal awards, and other significant accounts in a centralized electronic repository. 3. Develop personnel and auditor transition procedures, including desk procedures, PBC checklists, training, and quarterly status reporting to the Finance Committee and Audit Committee.
View Audit 404115
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