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Corrective Action Plans

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Housing Authority of the City of Greenwood
MS
Questioned Costs HUD Housing Programs
Excess Management Fees Charged to the Section 8 Housing Choice Voucher Program Corrective Action The Authority will limit fees charged to its Section 8 Housing Choice Voucher Program to the fees specified in the Supplement to HUD Handbook 7475.1. The Authority’s Executive Director, Dr. Earl Hall,...
Excess Management Fees Charged to the Section 8 Housing Choice Voucher Program Corrective Action The Authority will limit fees charged to its Section 8 Housing Choice Voucher Program to the fees specified in the Supplement to HUD Handbook 7475.1. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.
View Audit 362478 Questioned Costs: $1
Housing Authority of the City of Greenwood
MS
HUD Housing Programs Matching / Level of Effort / Earmarking
Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.
Insufficient Collateralization of Deposits Corrective Action The Authority will monitor security over bank deposits regularly. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action as of July 1, 2025.
View Audit 362478
Housing Authority of the City of Greenwood
MS
HUD Housing Programs Reporting
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this correctiv...
Audited Financial Data Schedule Not Submitted Timely Corrective Action The Authority will complete and submit its annual independent audit within 9 months of its future reporting periods. The Authority’s Executive Director, Dr. Earl Hall, has assumed the responsibility of executing this corrective action no later than December 31, 2025.
View Audit 362478
Finding 571527 (2024-006)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Ex Corrective Action Plan The Authority has reviewed their procedures for performing and documenting follow up of HQS inspections to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571524 (2024-005)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed and implemented quality control re-inspection requirements to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571521 (2024-004)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Internal Control / Segregation of Duties Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP D...
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has determined they will contract with a local vendor to perform the annual utility rate review going forward. The Authority will perform a review of the report they receive. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571518 (2024-003)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has reviewed their procedures and control processes over rent reasonableness testing to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571515 (2024-002)
Significant Deficiency 2024
Housing & Redevelopment Authority of Douglas County
MN
HUD Housing Programs Eligibility Significant Deficiency
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
Contact Person Emajean Hanson-Ford, Executive Director Corrective Action Plan The Authority has conducted appropriate training for all staff to ensure compliance moving forward. Planned Completion Date for CAP December 31, 2025
View Audit 362477
Finding 571508 (2024-002)
Significant Deficiency 2024
Housing Forward
IL
Procurement, Suspension & Debarment § 200.212 § 200.318
Going forward the Organization will ensure there is documentation that verification of vendors are not suppressed or debarred.
Going forward the Organization will ensure there is documentation that verification of vendors are not suppressed or debarred.
View Audit 362474
Finding 571507 (2024-003)
Significant Deficiency 2024
McNary Elementary School District No. 23
AZ
Reporting Significant Deficiency Internal Control / Segregation of Duties
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
Th<· District will ensure all supporting documentation is prepared and ready for auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline.
View Audit 362459
Finding 571506 (2024-002)
Material Weakness 2024
McNary Elementary School District No. 23
AZ
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.333
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
The District will aggregate and reconcile all application documentation and scan all supporting documentation and place in a secured central location electronically and/or physically.
View Audit 362459
Finding 571503 (2024-006)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.502 § 200.508 § 200.510
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. I...
Condition: The schedule of expenditures of federal awards (the "SEFA") was not accurate. Planned Corrective Action: To improve accuracy and completeness of the SEFA, the City will enhance its master grant tracking spreadsheet to ensure all grant expenses are calculated correctly and consistently. In addition, quarterly reviews will be conducted in partnership with departments to confirm that all federal awards are current and accurately captured. These improvements, along with the updated required quarterly report and request for reimbursement procedures, will allow the City to compile a complete and accurate SEFA. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571502 (2024-005)
Material Weakness 2024
City of Loveland
CO
Procurement, Suspension & Debarment Material Weakness Matching / Level of Effort / Earmarking
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficie...
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the prevailing wage rates provisions from the construction contract it entered into that was financed by the federal award. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requirements, the City failed to follow such procedures, despite compliance in practice. To address this, the City will revise both its Grants Management and Procurement Administrative Regulations to ensure that all required federal provisions are explicitly included in all applicable solicitations and contracts. Updated procedures will reinforce alignment between policy and practice. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571501 (2024-004)
Material Weakness 2024
City of Loveland
CO
Procurement, Suspension & Debarment § 200.318
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the Build America Buy America clause. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requiremen...
Condition: The City did not have controls in place surrounding the review of contracts and bid documents and omitted the Build America Buy America clause. Planned Corrective Action: While the City did have sufficient internal policy in place to ensure compliance with 2 CFR 200 procurement requirements, the City failed to follow such procedures, despite compliance in practice. To address this, the City will revise both its Grants Management and Procurement Administrative Regulations to ensure that all required federal provisions are explicitly included in all applicable solicitations and contracts. Updated procedures will reinforce alignment between policy and practice. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 7/31/2025
View Audit 362454
Finding 571500 (2024-003)
Material Weakness 2024
City of Loveland
CO
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administra...
Condition: The City did not have controls in place surrounding the review of requests for reimbursement to ensure the underlying invoices were allowable and that the local matching contribution was calculated correctly. Planned Corrective Action: The City will revise its Grants Management Administrative Regulation to require that all requests for reimbursement be submitted on a quarterly basis. Each RFR will be required to go through a documented review by a finance staff member prior to submission to ensure accuracy and appropriate application of required match. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 07/31/2025
View Audit 362454
Finding 571499 (2024-002)
Material Weakness 2024
City of Loveland
CO
Reporting Material Weakness Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff me...
Condition: The City did not have controls in place surrounding the filing of semi-annual performance and financial reports nor did it submit the required reports. Planned Corrective Action: Ensure that all annual reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571498 (2024-001)
Material Weakness 2024
City of Loveland
CO
Material Weakness Reporting Matching / Level of Effort / Earmarking § 200.303
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy...
Condition: The City did not have controls in place surrounding the review of annual performance reporting. Planned Corrective Action: Ensure that all quarterly reports for all federal programs have a required secondary review by a finance staff member before submission to ensure compliance, accuracy, and timeliness of submission. Contact person responsible for corrective action: Grant Accountant and Accounting Manager Anticipated Completion Date: 6/30/2025
View Audit 362454
Finding 571495 (2024-001)
Material Weakness 2024
Boys and Girls Clubs of Greater Houston, Inc. and Controlled Org
TX
Allowable Costs / Cost Principles
Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 2152805...
Finding #2024-001 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Education, COVID-19 – Education Stabilization Fund, Assistance Listing #84.425U, Passed through Texas Education Agency, Contract period: 01/31/22 – 05/31/24, Contract number: 215280587110020, Passed through Lamar Consolidated Independent School District, Contract period: 09/01/22 – 06/30/24, Contract number: None, Passed through Wharton Independent School District, Contract period: 01/01/22 – 06/30/24, Contract number: None. Condition and context: In a sample of 30 payroll transactions, 7 did not have timesheets to support the allocation of salary costs charged to the major program. Further investigation revealed that Boys and Girls Clubs did not require time and effort reporting for program management personnel whose time charged to the awards totaled approximately $98,000. Repeat finding of #2023-003. Recommendation: Strengthen controls to require time and effort reporting of actual time incurred for all salaries and wages charged to federal programs. Planned corrective action: Management agrees with the finding. Boys and Girls Clubs shall implement tighter controls related to accurately documenting time and effort allocations to grants. Boys and Girls Clubs became aware of this issue subsequent to the termination of the program. At that time, the Vice President of Finance and Business Operations implemented a Bi-Weekly Activity Report for administrative salaried personnel on a timeline that aligns with the payroll period cycle. Administrative personnel have been trained on the use of the Bi-Weekly Activity Report. The Bi-Weekly Activity Report is filled out by the employee detailing their activity for the period and signed by their immediate Supervisor and then provided back to the Finance Department. Responsible officer: Jonathan Sturgis, Vice President Finance and Business Operations. Estimated completion date: Completed June 30, 2024
View Audit 362452
Finding 571494 (2024-003)
Material Weakness 2024
Metro Atlanta Recovery Residences, Inc.
GA
Questioned Costs Eligibility
The Organization will implement additional procedures to ensure that documentation to support the eligibility of all program participants. These procedures will be implemented by the end of fiscal year ending June 30, 2025.
The Organization will implement additional procedures to ensure that documentation to support the eligibility of all program participants. These procedures will be implemented by the end of fiscal year ending June 30, 2025.
View Audit 362446 Questioned Costs: $1
Finding 571493 (2024-003)
Material Weakness 2024
Lyons Fire District
NY
Internal Control / Segregation of Duties Reporting
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board m...
Segregation of Duties Year ended December 31, 2024 Auditors’ Recommendation: The Fire District should continue to obtain involvement from the Board of Fire Commissioners in reviewing monthly financial reports and approving expenditures. In addition, the Fire District should consider having a Board member prepare or review bank reconciliations for each of its bank accounts. Fire District Response: Meghan Nagel, Treasurer, and Brian Engels, Board chairman, understand the importance of having strong segregation of duties and will attempt to separate certain responsibilities as outline above for the year ending December 31, 2025, but does prove difficult in a small district with minimal employees. The Fire District will continue to have the Board review monthly reports and approve expenditures. Further, the Fire District will continue to print the operating account reconciliation and will have that reviewed by a board member. The Fire District will start printing the reconciliation for all other accounts for them to be reviewed by a board member, as well continuing to print each bank statement to be reviewed.
View Audit 362438
Finding 571491 (2024-002)
Significant Deficiency 2024
City of Creswell
OR
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency § 200.322 § 200.322(A)
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
The contract provision will be enforced by the City of Creswell's Engineer of Record and Reviewed by the Finance Director prior to disbursement of payment to the vendor.
View Audit 362425
Finding 571490 (2024-011)
Significant Deficiency 2024
Assemblies of God Family Services Agency
AR
Reporting § 200.512
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective...
Recommendation: It is recommended that the Board of Directors and management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear accurate presentation of these balances. Corrective Action The Board and management will consult with the auditors to identify Planned: best practices to be performed to enhance the quality of the accounting processes. Anticipated The corrective action plan will be implemented by July 2025 and will Implementation have continued oversight by management and the Board of Directors. Date:
View Audit 362424
Finding 571489 (2024-001)
Significant Deficiency 2024
Riverside Educational Center
CO
Reporting § 200.510
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: L...
Action Taken: Management agrees with the recommendation from the audit and has implemented additional steps in its close process to review new grants to ensure the source of the funds is identified and the schedule of expenditures of federal awards is accurately prepared. Name of Contact Person: Landen Fledderjohn, Financial Manager Estimated Completion Date: June 30, 2025
View Audit 362423
Finding 571488 (2024-001)
Material Weakness 2024
Deschutes Land Trust
OR
Reporting Internal Control / Segregation of Duties Material Weakness § 200.303
WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there i...
WaterSMART – Assistance Lising #15.507 Recommendation: The Organization should establish written policies and procedures regarding internal control over financial reporting related to federal grants, which include proper segregation of duties. Explanation of disagreement with audit findings: there is no disagreement with the audit findings. Action taken in response to finding: Ensure the Stewardship Director reviews and signs the SF-425. Action Plan: Amend existing policies associated with federal grants, to require the Program Director responsible for overseeing projects using federal funds to sign any required and submitted financial reports. Name(s) of the contact people responsible for correction action: Michael Rubovits Plan completion date for corrective action plan: 8/31/2025
View Audit 362417
Finding 571487 (2024-004)
Significant Deficiency 2024
Academy of Accelerated Learning, INC
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designat...
Managements Response: Academy of Accelerated Learning, Inc. leadership will develop, along with new financial management a plan for improvement to be presented to the Board which includes a review of its internal control procedures over financial reporting to ensure controls are in place to designate the preparer and approver, to properly and timely record all accounts in accordance with generally accepted accounting principles. Academy of Accelerated Learning, Inc. will establish timelines and training for the expense approval process. Leadership and the new financial management will designate staff to align with a segregation of duties and hold staff accountable. Timeline and Responsible Position: By August 31, 2026. Board of Directors, Superintendent, and Chief Financial Officer.
View Audit 362410
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