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Corrective Action Plans

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Finding 573161 (2024-001)
Significant Deficiency 2024
Clear Path for Veterans New England, Inc.
MA
Eligibility Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
Federal Agency: U.S. Department of Veterans Affairs Federal Program: 64.033 Supportive Services for Veteran Affairs Responsible Official Jason Gilbert, Chief Executive Officer Plan Detail Clear Path for Veterans New England, Inc. is in the process of enhancing its internal controls over eligibility ...
Federal Agency: U.S. Department of Veterans Affairs Federal Program: 64.033 Supportive Services for Veteran Affairs Responsible Official Jason Gilbert, Chief Executive Officer Plan Detail Clear Path for Veterans New England, Inc. is in the process of enhancing its internal controls over eligibility to ensure that participants are recertified within the allowable time frame. Anticipated Completion Date September 2025
View Audit 363979
Finding 573160 (2024-002)
Significant Deficiency 2024
New Jersey City University
NJ
Student Financial Aid Matching / Level of Effort / Earmarking Eligibility
The finding resulted from a manual error. The University will evaluate the existing review process to ensure it operates with the level of precision necessary to detect such discrepancies. Additionally, targeted training will be provided to staff, where applicable, to reinforce proper review procedu...
The finding resulted from a manual error. The University will evaluate the existing review process to ensure it operates with the level of precision necessary to detect such discrepancies. Additionally, targeted training will be provided to staff, where applicable, to reinforce proper review procedures and reduce the risk of future manual errors.
View Audit 363978
Finding 573159 (2024-001)
Material Weakness 2024
New Jersey City University
NJ
Student Financial Aid Subrecipient Monitoring Cash Management
The Financial Aid Office has added system controls that will assure that disbursements that are recorded on PeopleSoft is recorded on COD to assure that the Pell reporting requirements are executed in compliance with Federal statutes. The process consisted of creating automation that and reducing th...
The Financial Aid Office has added system controls that will assure that disbursements that are recorded on PeopleSoft is recorded on COD to assure that the Pell reporting requirements are executed in compliance with Federal statutes. The process consisted of creating automation that and reducing the manual intervention so that the issues preventing the Pell disbursement from being recorded on COD is reduced. We are adding automation for processing: FABATCH, ATB automation, and Citizenship automation.
View Audit 363978
Finding 573158 (2024-003)
Significant Deficiency 2024
Hawaiian Shores Community Association
HI
Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
Communities Facilities Loans and Grants – Assistance Listing No. 10.766 Recommendation: We recommend the Association implement a process whereby transfers are set up to be automatically made on a monthly basis to ensure compliance with loan requirements. Explanation of disagreement with audit fi...
Communities Facilities Loans and Grants – Assistance Listing No. 10.766 Recommendation: We recommend the Association implement a process whereby transfers are set up to be automatically made on a monthly basis to ensure compliance with loan requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Association will make the required transfers in fiscal year 2025 to ensure compliance with loan requirements. Name of the contact person responsible for corrective action: Jeff Sargent Planned completion date for corrective action plan: May 1, 2025
View Audit 363975
Finding 573151 (2024-001)
Significant Deficiency 2024
Society of American Foresters
DC
Procurement, Suspension & Debarment Subrecipient Monitoring
The Society of American Foresters has implemented a process during the vendor selection process to check for vendor suspension and debarment when utilizing federal grant funds, ensuring that no federal grant funds go to excluded vendors. For all new contracts to which the compliance requirement appl...
The Society of American Foresters has implemented a process during the vendor selection process to check for vendor suspension and debarment when utilizing federal grant funds, ensuring that no federal grant funds go to excluded vendors. For all new contracts to which the compliance requirement applies, the Society will require the vendor to sign a standardized form acknowledging they are not suspended or debarred to ensure compliance requirements are met when entering a contract using federal dollars.
View Audit 363972
Neighborhood Association for Inter-Cultural Affairs, Inc.
NY
Subrecipient Monitoring Reporting
The Organization acknowledges the delay in the submission of the Single Audit reporting package and has taken steps to prevent future occurrences. Specifically: • The Organization has implemented a revised audit timeline that includes earlier kickoff dates, stricter internal deadlines for submission...
The Organization acknowledges the delay in the submission of the Single Audit reporting package and has taken steps to prevent future occurrences. Specifically: • The Organization has implemented a revised audit timeline that includes earlier kickoff dates, stricter internal deadlines for submission of audit schedules, and enhanced monitoring of milestone progress. • Cross-entity coordination procedures have been formalized to improve efficiency when consolidating information involving related parties. • Additional training has been provided to the finance team on audit readiness and Single Audit compliance requirements.
View Audit 363967
Finding 573147 (2024-001)
Significant Deficiency 2024
Middleborough Housing Authority
MA
HUD Housing Programs Subrecipient Monitoring Reporting
Middleborugh Housing Authority will make sure our Fee Accounatnt has access to the FASSPH system next year so that submission are timely.
Middleborugh Housing Authority will make sure our Fee Accounatnt has access to the FASSPH system next year so that submission are timely.
View Audit 363966
Finding 573137 (2024-003)
Significant Deficiency 2024
Mienergy Cooperative
MN
Procurement, Suspension & Debarment § 200.303 § 200.317 § 200.318 § 200.327
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative's procurement policy had not i...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative's procurement policy had not identified the dollar thresholds of procurement within the methods of procurement. In addition, one contract selected for testing was missing one of the required contract provisions. Corrective Action Plan: The Cooperative is working with our attorney to update the procurement policy to include the dollar thresholds of each method of procurement. We will update the procurement policy after acceptable changes are made. Responsible Individuals: Shelly Hove, CFO Anticipated Completion Date: September 2025
View Audit 363951
Finding 573136 (2024-002)
Material Weakness 2024
Mienergy Cooperative
MN
Reporting Material Weakness
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal cont...
Federal Agency Name: Department of Homeland Security Pass-Through Entity: State of Iowa Department of Homeland Security and Emergency Management Federal Financial Assistance Listing #97.039 Program Name: Hazard Mitigation Grant Program Finding Summary: The Cooperative does not have an internal control system designed to provide for a complete and accurate schedule of expenditures of federal awards (the schedule) being audited. We requested our auditors to assist with the preparation of the schedule. Corrective Action Plan: It is not cost effective to have an internal control system designed to provide for the preparation of the schedule of expenditures of federal awards and the accompanying notes to the schedule. We requested that our auditors, Eide Bailly, LLP, prepare the schedule and accompanying notes. We have designated a member of management to review the drafted schedule and accompanying notes to the schedule. Responsible Individuals: Shelly Hove, CFO and Johanna Stayskal, Director of Finance Anticipated Completion Date: Ongoing
View Audit 363951
Finding 573124 (2024-001)
Significant Deficiency 2024
West Michigan Regional Medical Consortium
MI
Allowable Costs / Cost Principles Reporting Significant Deficiency
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2024 Organization Contact Person: Jerry Evan...
West MI Regional Medical Consortium respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan 2425 E. Grand River Ave., Suite 1 Lansing, Michigan 48912 Audit Period: Year ended September 30, 2024 Organization Contact Person: Jerry Evans, MD; Medical Director The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding ‐ Federal audit Finding 2024‐001 ‐ Significant Deficiency Recommendation: West MI Regional Medical Consortium currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.
View Audit 363935
Finding 573123 (2024-002)
Significant Deficiency 2024
City of Fort Lupton
CO
Procurement, Suspension & Debarment Subrecipient Monitoring
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendor thro...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 Recommendation: The City should update all contracts to include a suspension and debarment paragraph to verify status with every renewal, request certification from the proposed entity, or verify vendor through SAM.gov prior to utilizing vendor services. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action Taken in Response to Finding: The finance director and the public works director have already implemented a process to verify the SAM status of all contractors on all projects regardless of funding. Name of the Contact Person Responsible for Corrective Action: Leann Perino, Finance Director Planned Completion Date for Corrective Action Plan: Implemented April 2025
View Audit 363934
Finding 573122 (2024-001)
Significant Deficiency 2024
Barton County, Kansas
KS
Procurement, Suspension & Debarment § 200.320
2024-001 Federal program 10.855 – Distance Learning and Telemedicine Loans and Grants – Procurement, Suspension, and Debarment Condition The County used a noncompetitive procurement method without receiving written approval or meeting one of the other allowable circumstances for a procurement that ...
2024-001 Federal program 10.855 – Distance Learning and Telemedicine Loans and Grants – Procurement, Suspension, and Debarment Condition The County used a noncompetitive procurement method without receiving written approval or meeting one of the other allowable circumstances for a procurement that was greater than a micro-purchase but less than the simplified acquisition threshold. Recommendation Whenever possible, we recommend that the County request written permission from the awarding agency if it seeks to use noncompetitive procurement methods for grants. We also recommend that the County consider updating its procurement policy to make it clear that the circumstances in which noncompetitive procurements can be used with federal assistance differ from normal circumstances. Comments on the Finding Recommendation The County is aware of the finding and will take steps to mitigate the risk of this happening again in the future. Action Taken Before the end of calendar year 2025, the County’s procurement policy will be updated to clarify when noncompetitive methods can be used with federal funding. Additionally, all staff involved with grant management have been instructed to request written documentation from awarding agencies whenever they are attempting to use noncompetitive procurement methods.
View Audit 363933
Finding 573121 (2024-001)
Material Weakness 2024
The Addiction Center of Broome County, Inc.
NY
Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles
Corrective Action Plan for FYE December 31, 2024 Finding 2024-001 Corrective Action Plan: Management will implement periodic time studies throughout contract durations to support accurate allocation of personnel costs. Staff will be reminded of relevant compliance requirements, and internal proces...
Corrective Action Plan for FYE December 31, 2024 Finding 2024-001 Corrective Action Plan: Management will implement periodic time studies throughout contract durations to support accurate allocation of personnel costs. Staff will be reminded of relevant compliance requirements, and internal processes will be adjusted as needed. We will continue to monitor this area and document efforts to ensure ongoing alignment with applicable regulations. Contact Person Responsible for Corrective Action Plan: Lottie Albrecht, Director of Administration Phone Number: 607-940-0102 Email: lalbrecht@acbcservices.org Anticipated Completion Date of Corrective Action Plan: December 2025 (as part of preparation for fiscal year ending December 31, 2025)
View Audit 363928 Questioned Costs: $1
Finding 573115 (2024-002)
Material Weakness 2024
Genesee County Youth Corporation
MI
Questioned Costs Eligibility Internal Control / Segregation of Duties
2024 – 002 Lack of Segregation of Duties - Lack of Supervisory Review - Allow-ability of Expenses Charged to Grants The corrective action proposed for the above finding should be sufficient to account for any area of non-compliance in the evidence of supporting documentation for all disbursemen...
2024 – 002 Lack of Segregation of Duties - Lack of Supervisory Review - Allow-ability of Expenses Charged to Grants The corrective action proposed for the above finding should be sufficient to account for any area of non-compliance in the evidence of supporting documentation for all disbursements. Additionally, the Business Operations Manager and Executive Director will implement a systematic review of all grant awards, contracts, and develop an addendum document charting all allowable expenses within each funding stream that will be utilized by the team when to determine proper allocation of disbursements. This chart will provide a quick guide to monitor compliance and allow-ability of expenditures to each funder at the time a check request is submitted. Checks
View Audit 363925 Questioned Costs: $1
Finding 573049 (2024-002)
Significant Deficiency 2024
Kewaunee County, Wisconsin
WI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to ...
Uniform Grant Guidance Implementation Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Action Planned/taken in response to the finding: Kewaunee County agrees with the finding. An assessment of all grants, requirements, and related policy and procedures is in progress and will continue to:  Evaluate existing policy and procedures for needed revisions  Document revisions to policy and procedures as necessary  Communicate any new policies to employees responsible for awards  Identify awards covered by the Uniform Guidance  Set and document a schedule for periodic review and revision Policy and procedures, as well as related documentation, are being revised as necessary to ensure compliance with the Uniform Guidance. Progress continues into 2024. The Finance Director will continue to coordinate and provide assistance and guidance to departments receiving grants subject to the Uniform Guidance. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh Planned completion date for corrective action: December 31, 2025
View Audit 363924
Finding 573043 (2024-003)
Significant Deficiency 2024
Kewaunee County, Wisconsin
WI
Cash Management Reporting Significant Deficiency
Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing tra...
Review of Claim Forms and Expenditure Reconciliation Recommendation: We recommend that there is an appropriate reviewer of each grant claim and monthly reconciliation. Action planned/taken in response to the finding: Management will evaluate their current processes and procedures during staffing transitions in fiscal year 2025 to ensure that proper review of claim forms and expenditure reconciliation. Names(s) of the contact person(s) responsible for corrective action: Paul Kunesh and Brian Johnson Planned completion date for corrective action: December 31, 2025
View Audit 363924
Barrier Free Living Holding, Inc.
NY
Eligibility
Management will continue to accumulate proper supporting documentation to support the organization’s compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Responsible parties: Cynthia Amodeo, Chief Executive Officer Myra Ricard, Program Dire...
Management will continue to accumulate proper supporting documentation to support the organization’s compliance with the eligibility compliance requirement and to provide such documentation, when legally possible. Responsible parties: Cynthia Amodeo, Chief Executive Officer Myra Ricard, Program Director Anticipated Completion Date: Not Applicable as this is not correctable at this time due to New York State Executive Order 19-ADM-05; 19-OCFS-ADM-03.
View Audit 363923
The Chamber Foundation
ND
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331
Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Addi...
Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has subsequently requested all audit reports from all subrecipients. Additionally, the Chamber Foundation has changed subaward formatting to ensure that all required information is included within the award. Planned implementation date of corrective action: Ongoing
View Audit 363920
Finding 573039 (2024-001)
Material Weakness 2024
The Chamber Foundation
ND
Subrecipient Monitoring Material Weakness
2024-001: Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitoring...
2024-001: Subrecipient Monitoring Controls Person responsible for corrective action: Nicole Meland, Vice President of Finance and Operations Responsible official’s response: Management is in agreement with this finding. Corrective action planned: The Chamber Foundation has a comprehensive monitoring plan to monitor all grant supported activities in accordance with program rules relative to EDA program including rules established by the program, those established by EDA, and by 2 CFR Part 200. Planned implementation date of corrective action: Ongoing
View Audit 363920
Ncsc/usa Housing Development Corporation Three, INC
FL
Reporting HUD Housing Programs
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Ov...
FINDING No. 2024-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should comply with state law and HUD regulations for refunding security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 363916
Ncsc/usa Housing Development Corporation Three, INC
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral...
Oversight Agency for Audit, NCSC/USA Housing Development Corporation Three, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The findings from the December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation:The Project should implement procedures to ensure that the correct amount is deposited into the replacement reserve account each month, verify the accuracy of any additional required deposits, and submit form HUD-9250 to withdraw the excess funding. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that has been added on the month-end close checklist.
View Audit 363916
Finding 573036 (2024-001)
Material Weakness 2024
Banner Health
AZ
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Internal control deficiency over activities allowed or unallowed and allowable costs/cost principles related to review of contract labor expenditures. Banner requires control labor resources to utilize the same time keeping system used by Banner employees to track worked time. Banner creates ‘reve...
Internal control deficiency over activities allowed or unallowed and allowable costs/cost principles related to review of contract labor expenditures. Banner requires control labor resources to utilize the same time keeping system used by Banner employees to track worked time. Banner creates ‘reverse invoices’ using the time tracked in Banner’s timekeeping system by contract labor resources and presents those hours/dollars to contract labor agencies for approval prior to remitting payment to those agencies. These invoices are reviewed by Banner’s staffing services team for reasonableness prior to being presented to the agencies for approval. There is an expectation that managers review and formally approve the timecards of contract labor resources in the timekeeping system, however, the reverse invoicing process moves forward even in the absence of a documented formal approval. Banner will implement a periodic monitoring process that provides a report of ‘forced sign offs’ (timecards without documented manager approval) to senior leadership in an effort to increase compliance with the timecard approval policy. Contact: Paul Nolde-Morrissey, Vice President and Corporate Controller Expected completion date: September 30, 2025
View Audit 363912
Finding 573035 (2024-002)
Significant Deficiency 2024
Warren County, Missouri
MO
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.
The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.
View Audit 363908
Senior Citizens Housing Development Corporation of Mt. Lebanon
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Mt. Lebanon, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067. Audit period: January 1, 2024 through December 31, 2024 The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2024-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the correct amount is deposited into the replacement reserve account each month. Action Taken: New procedures have been implemented to review the deposits each month to ensure amounts are proper. If the Oversight Agency for Audit has questions regarding the plan, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips, CFO
View Audit 363903
Finding 573033 (2024-004)
Significant Deficiency 2024
Rib Mountain Metro Sewerage District
WI
Procurement, Suspension & Debarment § 200.320
Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458 Recommendation: District personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, District policies and procedures should be modifi...
Capitalization Grants for Clean Water State Revolving Funds – Assistance Listing No. 66.458 Recommendation: District personnel should familiarize themselves with the documentation requirements required by the CFR related to procurement. In addition, District policies and procedures should be modified to ensure documentation is maintained on the justification for any noncompetitive procurement transactions that are entered into and that the justification is reviewed and approved by someone other than the one making that determination. The written policies should be expanded to clearly address all five procurement methods allowed under Uniform Guidance. The District should also make sure to update its conflict of interest policy to specifically address situations with federal awards and also create written policies and procedures related to suspension and debarment. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Commissioners will discuss at future regularly scheduled meetings and Clerk/Director will make sure any decisions made include documentation as to why they differ from established policy. Name(s) of the contact person(s) responsible for corrective action: Eric Donaldson Planned completion date for corrective action plan: 31 December 2025
View Audit 363900
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