Corrective Action Plans

Finding 1156785 (2024-002)

Material Weakness 2024

Municipal Housing Authority for the City of Yonkers

NY

HUD Housing Programs Special Tests & Provisions

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To address this issue, the Authority has established an inspection unit that will review and implement new procedures to ensure compliance with the program. Christian Poma-Vasquez, D...

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To address this issue, the Authority has established an inspection unit that will review and implement new procedures to ensure compliance with the program. Christian Poma-Vasquez, Director of the Inspection Unit, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369147

Finding 1156784 (2024-001)

Material Weakness 2024

Municipal Housing Authority for the City of Yonkers

NY

HUD Housing Programs

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To improve oversight of the Section 8 Housing Choice Vouchers Program, the Authority has established a compliance unit. This unit will ensure that internal control policies are imple...

Views of Responsible Officials and Planned Corrective Action: The Authority agrees with the auditors' recommendation. To improve oversight of the Section 8 Housing Choice Vouchers Program, the Authority has established a compliance unit. This unit will ensure that internal control policies are implemented accurately and in a timely manner. Perla Guerrero, Director of Compliance, is responsible for implementing this corrective action by December 31, 2025.

View Audit 369147

Finding 1156783 (2024-001)

Material Weakness 2024

Mobile County Housing Authority

AL

HUD Housing Programs

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Project...

2024-001 ALN 14.871 – Housing Voucher Cluster – Eligibility Management acknowledged the finding and will follow the Auditor's recommendations as listed in the Schedule of Findings and Questioned Costs. Person Responsible for Correction of Finding: Ms. Lori Nettles, Interim Executive Director Projected Completion Date: December 31, 2025

View Audit 369146

Finding 1156782 (2024-003)

Material Weakness 2024

Idaho Coalition Against Sexual & Domestic Violence, Inc.

ID

Allowable Costs / Cost Principles § 200.514 § 200.514(C)

THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRI...

THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRITTEN PROCEDURES THAT CLEARLY DESCRIBE THE ALLOCATION METHODOLOGY FOR NON-PAYROLL EXPENSES, ENSURING COSTS ARE 1402 W GROVE STREET BOISE, IDAHO 83702 WWW.IDAHOCOALITION.ORG ALLOWABLE, REASONABLE, AND ALLOCABLE TO EACH FEDERAL AWARD. 2. APPROVAL & REVIEW: REQUIRE CONTEMPORANEOUS REVIEW AND APPROVAL OF ALL NON-PAYROLL ALLOCATION JOURNAL ENTRIES BY THE FINANCE STEWARD (OR DESIGNATED FINANCE STAFF) AND THE EXECUTIVE DIRECTOR. 3. SUPPORTING DOCUMENTATION: MAINTAIN SOURCE DOCUMENTATION (E.G., INVOICES, ALLOCATION SCHEDULES, APPROVAL RECORDS) IN THE FINANCIAL SYSTEM TO DEMONSTRATE COMPLIANCE WITH UNIFORM GUIDANCE STANDARDS. 4. QUARTERLY MONITORING: CONDUCT QUARTERLY RECONCILIATIONS OF ALLOCATIONS TO ENSURE COMPLIANCE WITH FEDERAL COST PRINCIPLES. 5. TRAINING: PROVIDE TRAINING TO FINANCE STAFF AND MANAGERS ON ALLOWABLE COST REQUIREMENTS UNDER 2 C.F.R. § 200.403–405 AND OVW/HHS AWARD CONDITIONS TO REINFORCE COMPLIANCE.

View Audit 369122

Finding 1156778 (2024-001)

Material Weakness 2024

Upson County, Georgia

GA

Subrecipient Monitoring Internal Control / Segregation of Duties

The County will develop policies and procedures over subrecipient monitoring

View Audit 369114

Finding 1156777 (2024-003)

Material Weakness 2024

Special Children's Charities

IL

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302

The audit noted that federal awards and expenditures were not adequately tracked by grant in the general ledger. Corrective action has already been taken: the general ledger has been updated to ensure that federal awards are now tracked by the grant program. This enhancement allows for improved acco...

The audit noted that federal awards and expenditures were not adequately tracked by grant in the general ledger. Corrective action has already been taken: the general ledger has been updated to ensure that federal awards are now tracked by the grant program. This enhancement allows for improved accountability, accurate reporting, and compliance with federal requirements.

View Audit 369106

Finding 1156776 (2024-002)

Material Weakness 2024

Special Children's Charities

IL

Subrecipient Monitoring Procurement, Suspension & Debarment § 200.302 § 200.331

The audit highlighted insufficient monitoring of subrecipients. To address this, a subrecipient monitoring policy has already been drafted and is being reviewed by the Executive Director. In addition to this, a subrecipient framework is being developed. This framework will standardize risk assessmen...

The audit highlighted insufficient monitoring of subrecipients. To address this, a subrecipient monitoring policy has already been drafted and is being reviewed by the Executive Director. In addition to this, a subrecipient framework is being developed. This framework will standardize risk assessments, routine monitoring procedures and reporting requirements to ensure compliance with federal guidelines. Staff training on these monitoring practices will be completed prior to implementation.

View Audit 369106

Finding 1156775 (2024-001)

Material Weakness 2024

Special Children's Charities

IL

Procurement, Suspension & Debarment § 200.318 § 200.320

The audit identified gaps in our procurement policies and procedures. In response, updated procurement policies have already been drafted. These policies align with federal requirements, strengthen internal controls, and establish clearer guidelines for competitive bidding, documentation and approva...

The audit identified gaps in our procurement policies and procedures. In response, updated procurement policies have already been drafted. These policies align with federal requirements, strengthen internal controls, and establish clearer guidelines for competitive bidding, documentation and approval processes. The draft policies are currently under review by the Executive Director and will be finalized and implemented promptly.

View Audit 369106

Finding 1156774 (2024-003)

Material Weakness 2024

Town of Alexander

NY

Procurement, Suspension & Debarment

Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2024-003 - The engineering services for the construction of water district...

Name of Auditee: Town of Alexander, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2024 CAP Prepared by: David Miller, Supervisor Phone: 585-591-2455 (3) Audit Finding 2024-003 - The engineering services for the construction of water district #6 was not procured. (a) Implementation Plan of Actions - The Town will procure engineering services in the future. (b) Implementation Date - This will be implemented for the year ended December 31, 2025. (c) Persons Responsible for Implementation - The Town Board and Supervisor of the Town of Alexander.

View Audit 369104

Finding 1156773 (2024-003)

Material Weakness 2024

City of Atwater

MN

Procurement, Suspension & Debarment § 200.318

Procurement, Suspension and Debarment Program: Program: ALN 66.458 Clean Water State Revolving Fund ALN 66.468 Drinking Water State Revolving Fund Condition: The City’s procurement procedures do not conform to Uniform Guidance requirements. Corrective Action Planned: The City will update procurement...

Procurement, Suspension and Debarment Program: Program: ALN 66.458 Clean Water State Revolving Fund ALN 66.468 Drinking Water State Revolving Fund Condition: The City’s procurement procedures do not conform to Uniform Guidance requirements. Corrective Action Planned: The City will update procurement procedures to conform with Minnesota statutes and Uniform Guidance. Officer Responsible for Ensuring CAP: Goldie Smith, Clerk/Treasurer Planned Completion Date: 12/31/2025

View Audit 369103

Finding 1156771 (2024-006)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles

Emergency Solutions Grants Program – Assistance Listing No. 14. 231 Recommendation: We recommend that management ensure that internal controls are in place to ensure subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no dis...

Emergency Solutions Grants Program – Assistance Listing No. 14. 231 Recommendation: We recommend that management ensure that internal controls are in place to ensure subrecipient payments are paid timely and within program requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent recurrence, the following actions will be taken: - All future ESG contracts will be directly managed by the ESG Program Manager and Program Analyst, ensuring appropriate oversight and compliance with program requirements. - All program analysts will be retrained on invoice processing requirements. - The Program manager will evaluate the potential use of an online system for receiving and tracking invoices. Name(s) of the contact person(s) responsible for corrective action: Stephanie Green, Program Manager Planned completion date for corrective action plan: January 01, 2026

View Audit 369097

Finding 1156770 (2024-005)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Internal Control / Segregation of Duties

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal...

Public and Indian Housing – Assistance Listing No. 14.850 Recommendation: We recommend management should designate one person to review a sample of the files that have been recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: To prevent a recurrence of the issue, we have implemented a comprehensive corrective action plan. Staff developed a Quality Control Audit Checklist for Recertifications, written Standard Operating Procedures (SOP’s) for interviewing tenants; conducting income examinations and re-examinations; verifying income eligibility using third-party verification; and determining income eligibility and calculating the tenant’s rent payment. Additionally, SHRA recently held and certified our staff with Public Housing Specialist training through a certified vendor. We will continue to provide refresher trainings to assist staff with accurately determining program eligibility. Name(s) of the contact person(s) responsible for corrective action: Cecette Hawkins, Assistant Director Planned completion date for corrective action plan: December 31, 2025

View Audit 369097

Finding 1156769 (2024-004)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

HUD Housing Programs Special Tests & Provisions Significant Deficiency

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Agency review the controls in place to ensure that the inspections team can complete the re-inspections in a timely manner and are knowledgeable of all internal procedures in place over inspec...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Agency review the controls in place to ensure that the inspections team can complete the re-inspections in a timely manner and are knowledgeable of all internal procedures in place over inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reports have been implemented to track the scheduling and completion of inspections. These reports are reviewed regularly by the Owner Services Supervisor to ensure that all required inspections are completed on schedule. This tracking process strengthens internal controls and provides timely oversight, ensuring compliance with HUD’s inspection requirements. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan: December 31, 2025

View Audit 369097

Finding 1156766 (2024-003)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Special Tests & Provisions

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend management should designate one person to oversee the inspection process to ensure that all inspections are being performed in a timely manner. Furthermore, management should ensure no HAP payments are issued for units that have not passed HQS housing inspections. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Public Housing Authority (PHA) has designated the Owner Services Supervisor to oversee the inspection This role ensures that all inspections are completed in a timely and consistent manner. The supervisor is also responsible for verifying that Housing Assistance Payments (HAP) are only released for units that fully meet Housing Quality Standards (HQS) requirements. These measures strengthen oversight, improve accountability, and ensure compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers

View Audit 369097 Questioned Costs: $1

Finding 1156763 (2024-002)

Material Weakness 2024

Sacramento Housing and Revelopment Agency

CA

Questioned Costs HUD Housing Programs Internal Control / Segregation of Duties

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that management should implement a quality control review over a sampling of tenant files recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordan...

Housing Choice Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that management should implement a quality control review over a sampling of tenant files recertified each month. The purpose of the review is to determine if the tenant files were prepared in accordance with internal policies and verify the compliance deficiencies have been corrected. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We would like to provide additional context. The challenge is not due to a lack of monitoring efforts, but rather staffing constraints that have impacted our ability to meet recertification timelines. Specifically, the Agency is currently operating with an insufficient number of staff to manage the full caseload effectively. Additionally, a significant portion of the team responsible for processing recertifications consists of new hires who are still in training and not yet able to carry a full workload, which has temporarily reduced the overall output of the team. In response, we are actively working to streamline internal processes, prioritize core functions, and improve overall operational efficiency. These efforts are intended to increase the number of timely recertifications completed and ensure compliance with HUD requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: MaryLiz Paulson, Director, Housing Choice Vouchers Planned completion date for corrective action plan:: December 31, 2025

View Audit 369097 Questioned Costs: $1

Finding 1156760 (2024-003)

Material Weakness 2024

Highland Health Providers

OH

Reporting

Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. ...

Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Additionally, the Organization will implement policies and procedures surrounding file retention of the underlying data that supports federal reports submitted. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Meghann Ackley, Chief Financial Officer

View Audit 369094

Finding 1156757 (2024-002)

Material Weakness 2024

Highland Health Providers

OH

Special Tests & Provisions

Planned Corrective Action: In 2024, the Health Center changed its sliding fee discount policy to be a flat rate discount rather than a percentage. The Health Center changed this policy to minimize future errors in the discount calculation. The 2 errors noted within the testing were for service dates...

Planned Corrective Action: In 2024, the Health Center changed its sliding fee discount policy to be a flat rate discount rather than a percentage. The Health Center changed this policy to minimize future errors in the discount calculation. The 2 errors noted within the testing were for service dates prior to the policy change. The Health Center believes that the issue should be resolved going forward. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Meghann Ackley, Chief Financial Officer

View Audit 369094

Finding 1156754 (2024-002)

Material Weakness 2024

Women's Foundation of Alabama

AL

Subrecipient Monitoring § 200.332

WFA Management’s Corrective Action Plan for Year Ended 12/31/2024 Finding number: 2024-002 Finding relates to subrecipient monitoring and management under 2 CFR Part 200. Corrective Action Plan The Women’s Foundation of Alabama is committed to ensuring clarity, accountability, and compliance in our ...

WFA Management’s Corrective Action Plan for Year Ended 12/31/2024 Finding number: 2024-002 Finding relates to subrecipient monitoring and management under 2 CFR Part 200. Corrective Action Plan The Women’s Foundation of Alabama is committed to ensuring clarity, accountability, and compliance in our grants management. To address the findings, we will: 􀁸 Implement the Subrecipient vs. Contractor Determination Form as a standard requirement for all agreements. For all agreements determined to be with subrecipients, a standardized agreement process to ensure that all required information is communicated and documented upfront. This includes clearly stating: o The federal award name and Assistance Listing Number (ALN). o A list of all applicable federal regulations. o Financial and performance reporting requirements and deadlines. Responsible Parties 􀁸 Chief Operating Officer – overall accountability for corrective action 􀁸 Director of Strategic Operations – coordination of implementation and recordkeeping 􀁸 Accounting Team (Mauldin & Jenkins): Technical assistance on compliance and reconciliation Anticipated Timeline 􀁸 Form and process adopted by [October 2025]

View Audit 369092

Finding 1156753 (2024-002)

Material Weakness 2024

Plumas-Sierra Rural Electric Cooperative

CA

Internal Control / Segregation of Duties Reporting Significant Deficiency

Management understands that the Cooperative must provide data for the proper periods when filing its quarterly reports. The Controller, Steve Malay, has implemented a review process to ensure that financial reports align with the periods specified in the grant agreements whenever possible. In instan...

Management understands that the Cooperative must provide data for the proper periods when filing its quarterly reports. The Controller, Steve Malay, has implemented a review process to ensure that financial reports align with the periods specified in the grant agreements whenever possible. In instances where complete information is not available within the required reporting window (due timing of information and required deadlines), management will provide the most reliable and available data at the time of reporting. This will be clearly documented to ensure transparency with granting agencies.

View Audit 369091

Finding 1156752 (2024-001)

Material Weakness 2024

Plumas-Sierra Rural Electric Cooperative

CA

Questioned Costs Allowable Costs / Cost Principles § 200.430

Management understands that CFR 200.430 requires compensation for personnel services to be based on records that accurately reflect the work performed, and costs must be properly allocated to benefiting programs or cost objectives. The HR/Payroll Administrator has implemented a review process to ens...

Management understands that CFR 200.430 requires compensation for personnel services to be based on records that accurately reflect the work performed, and costs must be properly allocated to benefiting programs or cost objectives. The HR/Payroll Administrator has implemented a review process to ensure that all payroll changes are properly reviewed, verified, and approved prior to final payroll processing and the Cooperative does not believe this should be in an issue going forward.

View Audit 369091 Questioned Costs: $1

Finding 1156737 (2024-003)

Material Weakness 2024

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task ...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 369077

Finding 1156736 (2024-002)

Material Weakness 2024

Oakland Livingston Human Service Agency

MI

Subrecipient Monitoring § 200.303

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task ...

The Agency agrees with this finding. As part of the subaward review process, the Chief Financial Officer will ensure that first tier subawards are checked to see if FFATA reporting is needed based on the award amount. If FFATA reporting is required, the Chief Financial Officer will assign this task to the Assistant Director for Financial Compliance to ensure that reporting is completed to the FFATA Reporting System FSRS.

View Audit 369077

Finding 1156733 (2024-001)

Material Weakness 2024

Oakland Livingston Human Service Agency

MI

Allowable Costs / Cost Principles Period of Performance Subrecipient Monitoring § 200.308 § 200.403

The Agency agrees with the finding. We will provide training to program managers who are approving program expenditures to ensure proper allocation of costs to the appropriate grant cycles. We will also update our purchasing procedures to ensure that the proper allocation of costs is reviewed prior ...

The Agency agrees with the finding. We will provide training to program managers who are approving program expenditures to ensure proper allocation of costs to the appropriate grant cycles. We will also update our purchasing procedures to ensure that the proper allocation of costs is reviewed prior to supervisor's approval of the cost.

View Audit 369077

Finding 1156730 (2024-006)

Material Weakness 2024

Roxboro Housing Authority

NC

HUD Housing Programs

2024-006 ALN 14.850 – Public Housing Operating Fund – Special Test – UEL Income Calculation Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Finding: Froncello Bumpass, Interim Executive Director Anticipated Completion D...

2024-006 ALN 14.850 – Public Housing Operating Fund – Special Test – UEL Income Calculation Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Finding: Froncello Bumpass, Interim Executive Director Anticipated Completion Date: December 31, 2025

View Audit 369076

Finding 1156729 (2024-005)

Material Weakness 2024

Roxboro Housing Authority

NC

HUD Housing Programs

2024-005 ALN 14.850 – Public Housing Operating Fund – Special Test – Public Housing Operating Funding Requirements Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Finding: Froncello Bumpass, Interim Executive Director A...

2024-005 ALN 14.850 – Public Housing Operating Fund – Special Test – Public Housing Operating Funding Requirements Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Finding: Froncello Bumpass, Interim Executive Director Anticipated Completion Date: December 31, 2025

View Audit 369076

Corrective Action Plans

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