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Corrective Action Plans

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Finding 1214864 (2025-002)
Material Weakness 2025
Saraland Manor, Inc.
MS
Questioned Costs Subrecipient Monitoring Eligibility
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
View Audit 401563
Finding 1214863 (2025-004)
Material Weakness 2025
Saraland Manor, Inc.
MS
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
View Audit 401563
Finding 1214829 (2025-002)
Material Weakness 2025
School District of Cudahy
WI
Condition: The District could not provide documentation to attest the construction contracts met Davis- Bacon prevailing wage requirements. Plan: The District will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be loca...
Condition: The District could not provide documentation to attest the construction contracts met Davis- Bacon prevailing wage requirements. Plan: The District will implement procedures to ensure documentation related to the use of federal funds are properly obtained, stored centrally and can be located timely. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Heather Steffes, Contracted Accountant Management Response: The District will strengthen its procedures when attestation of prevailing wages is required. The District will also develop a checklist to verify that all Davis-Bacon requirements are met prior to contract execution and throughout the life of each project. The District is committed to strengthening its controls and ensuring full compliance with Davis-Bacon prevailing wage requirements going forward.
View Audit 401552
Finding 1214827 (2025-001)
Material Weakness 2025
School District of Cudahy
WI
Cash Management
Condition: The District did not have appropriate M-5's on file for several students. Plan: The District will review its procedures for obtaining and maintaining appropriate documentation for each student whose services are billed through Medicaid. Anticipated Date of Completion: June 30, 2026 Name o...
Condition: The District did not have appropriate M-5's on file for several students. Plan: The District will review its procedures for obtaining and maintaining appropriate documentation for each student whose services are billed through Medicaid. Anticipated Date of Completion: June 30, 2026 Name of Contact Person: Heather Steffes, Contracted Accountant Management Response: The District will strengthen its procedures for obtaining, verifying, and maintaining required documentation. This will include implementing a standardized process to ensure M-5 forms are completed, collected, and securely retained prior to submitting any claims for reimbursement. Additionally, the District will conduct periodic internal reviews to confirm that all required documentation is on file and up to date.
View Audit 401552
Finding 1214826 (2025-002)
Material Weakness 2025
Central Decatur Community School District
IA
Internal Control / Segregation of Duties
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; how...
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; however, the District continues to utilize compensating controls, including administrative oversight, review of reconciliations and financial reports, approval processes, and periodic monitoring of transactions. The District will continue to assess procedures and make improvements where feasible to strengthen internal controls and reduce risk.
View Audit 401550
Finding 1214821 (2025-001)
Material Weakness 2025
Lightup Your World INC
NJ
Reporting Internal Control / Segregation of Duties § 200.512
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled...
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled in a timely manner so that the Single Audit can be performed and finalized on schedule, and the reporting package and data collection form can be submitted before the required deadline. Corrective Action Taken: To prevent recurrence of this finding, the organization has implemented significant improvements to its financial reporting and audit compliance processes. These include: Streamlining and strengthening internal financial reporting procedures, and Establishing a formal timeline and accountability framework for all federal and grant-related audit submissions. As a result, all financial reports are now prepared and submitted in accordance with required deadlines. Audit reconciliation processes and financial compliance controls have been substantially strengthened through continuous collaboration. These measures ensure that future deadlines will be met consistently and without delay Anticipated Completion Date: March 2027 Responsible Individual: Dr. Moses Tucker PhD, Director, Operations/Finance
View Audit 401541
Finding 1214818 (2025-001)
Material Weakness 2025
Institute on Aging
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowle...
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowledges that documentation supporting payroll allocations for PATH CITED-related activities did not fully align with Uniform Guidance expectations for federal awards. The Organization was not aware that PATH CITED funding constituted federal assistance during FY2025 due to the absence of federal identifiers in grant documentation and related communications from DHCS. As such, payroll costs were managed under the Organization’s standard operational practices rather than federal compliance-specific requirements. The Organization applied a reasonable and consistent allocation methodology based on supervisory oversight and expected levels of effort, which management believes appropriately reflected the work performed, given the nature of the program at that time. Upon confirmation of the federal nature of the funding, management will take the following corrective actions which includes enhancing a time attestation/time studies process for personnel working on federal awards and strengthening policies requiring periodic after-the-fact review of payroll allocations and documentation retention requirements for supervisory approvals. Anticipated Completion Date: by June 30, 2026 Responsible Person: Virginia Lui, VP, Controller
View Audit 401536
Finding 1214804 (2025-002)
Material Weakness 2025
Council on the Environment, INC
NY
Allowable Costs / Cost Principles
Management takes the finding seriously and is committed to remediating the identified material weakness by strengthening internal controls, enhancing compliance processes, and supporting sustained adherence to all applicable federal program requirements and regulations. This was a pilot grant progra...
Management takes the finding seriously and is committed to remediating the identified material weakness by strengthening internal controls, enhancing compliance processes, and supporting sustained adherence to all applicable federal program requirements and regulations. This was a pilot grant program. While all grant deliverables were met and intended programmatic outcomes achieved, certain cost allocation processes evolved as program operations progressed, presenting challenges in the tracking and allocation of certain shared costs across funding sources. Corrective actions have already begun in response to the specific audit finding and to further strengthen our continued effective administration of federally funded programs.
View Audit 401525
Finding 1214802 (2025-001)
Material Weakness 2025
Council on the Environment, INC
NY
Questioned Costs
Management acknowledges the late electronic submission of the annual audited financial statements to the Federal Audit Clearinghouse and has reviewed the circumstances surrounding the delay. Appropriate measures are being evaluated to support timely filings going forward.
Management acknowledges the late electronic submission of the annual audited financial statements to the Federal Audit Clearinghouse and has reviewed the circumstances surrounding the delay. Appropriate measures are being evaluated to support timely filings going forward.
View Audit 401525
Finding 1214792 (2025-002)
Material Weakness 2025
Hello Neighbor
PA
Internal Control / Segregation of Duties
Management is in the process of hiring a VP of Operations who will take several responsibilities off of the Director of Finance, allowing for better focus over monthly and yearly closing processes.
Management is in the process of hiring a VP of Operations who will take several responsibilities off of the Director of Finance, allowing for better focus over monthly and yearly closing processes.
View Audit 401521
Finding 1214791 (2025-001)
Material Weakness 2025
Hello Neighbor
PA
During the year ended June 30, 2025 and carrying over in to the next fiscal year, Management began the process of using a more centralized process for storing documents including designated Google Drive folders and the use of invoice attachments in QuickBooks online. The Organization has also explor...
During the year ended June 30, 2025 and carrying over in to the next fiscal year, Management began the process of using a more centralized process for storing documents including designated Google Drive folders and the use of invoice attachments in QuickBooks online. The Organization has also explored implementing a third party grant management service for grant tracking and document storage.
View Audit 401521
Finding 1214784 (2025-001)
Material Weakness 2025
Near East Foundation
NY
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #6...
CORRECTIVE ACTION PLAN U.S. Department of State Near East Foundation and Subsidiaries (the “Foundation”) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bonadio & Co., LLP 432 North Franklin Street #60 Syracuse, New York 13204 Audit period: July 1, 2024 – June 30, 2025 The findings from the 2025 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 MATERIAL WEAKNESS 2025-001 Books and records Recommendation: Our auditors recommend that we strengthen the financial close process by establishing and maintaining a structured closing timeline, ensuring timely preparation and review of key account reconciliations, and evaluating staffing levels and resources within the finance function to support timely and accurate financial reporting. Action Taken: The Foundation is actively addressing staffing and capacity considerations within the finance department and is implementing enhancements to strengthen the timeliness and efficiency of the close process. These efforts include engaging outsourced resources to assist in completing outstanding reconciliations and stabilizing the overall close cycle. Name(s) of Contact Person(s) Responsible for Corrective Action: John Ashby, CEO, (315) 428-8670. Anticipated Completion Date: May 2026 FINDINGS – FEDERAL AWARD PROGRAM AUDIT None
View Audit 401519
Finding 1214780 (2025-001)
Material Weakness 2025
Sanford
SD
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and p...
As it relates to Research milestone billing for the PASC grant, procedures were revised in 2025 after the 2024 Audit. Upon receipt of invoice and payment from PASC, the Research Billing team will review and provide notification to Research Director and Research Manager via email if the invoice and payment received matches to what is shown as owed in our systems. The Corrective Action Plan from the 2024 Audit was already put into place however this is a repeat finding due to the timing of the 2024 finding. Responsible Party: Stephanie Swanson, Director of Insurance Anticipated completion date: Already Complete
View Audit 401518
Finding 1214779 (2025-003)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-003 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We have a process to ensure that we keep all necessary forms, licenses, and certifications current and they are up to date. The current condition is due to an open elevator modernization project by EMI Elevator. Once completed, they will schedule the final inspection and the certificate will be obtained. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214778 (2025-002)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Special Tests & Provisions
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s C...
Finding 2025-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We ensure tenants requesting maintenance of property via work orders are being maintained properly and in a timely manner and review the accuracy / completeness of the documentation being processed in the work order system on a quarterly basis. This finding was due to the review if inspection work orders generated by staff, not tenant requests. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214777 (2025-001)
Material Weakness 2025
Metro Towers, Inc. St. James Place
MO
HUD Housing Programs Questioned Costs Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Finding 2025-001 Responsible Party Name: Fred Gibbs Position: President – Management Agent Telephone Number: 913-709-1811 Federal Agency U.S. Department of Housing and Urban Development Federal Program Mortgage Insurance for Purchase or Refinancing of Existing Multifamily Rental Housing (Section 207/223(F)) Compliance Requirements N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comment on Finding We agree with the auditor’s finding. Corrective Action We will follow our policies and procedures to ensure that accounting records are kept accurate and complete, and a responsible official will review and sign off on the monthly financial statements. Anticipated Completion Date July 31, 2026
View Audit 401516
Finding 1214776 (2025-001)
Material Weakness 2025
Catholic Charities of the Diocese of St. Cloud
MN
Eligibility Questioned Costs Significant Deficiency
Foster Grandparent Program – Assistance Listing No. 94.011 Recommendation: The organization should ensure proper eligibility verifications are performed for all current and potential program participants to ensure all program participants are eligible. Explanation of disagreement with audit finding:...
Foster Grandparent Program – Assistance Listing No. 94.011 Recommendation: The organization should ensure proper eligibility verifications are performed for all current and potential program participants to ensure all program participants are eligible. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will ensure moving forward that eligibility verifications are performed for all participants in a timely manner as specified by the grant requirements. Name(s) of the contact person(s) responsible for corrective action: Andrew Johannes, CFO Planned completion date for corrective action plan: 12/31/2026
View Audit 401515
Finding 1214772 (2025-002)
Material Weakness 2025
Blue Ridge Area Health Education Center, Inc.
GA
2025-02: Maintenance of the General Ledger Name of contact person: Caroline Aultman, Executive Director Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be...
2025-02: Maintenance of the General Ledger Name of contact person: Caroline Aultman, Executive Director Corrective Action: The books and records of the Organization will continue to be kept on a cash basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 401508
Finding 1214771 (2025-001)
Material Weakness 2025
Blue Ridge Area Health Education Center, Inc.
GA
Internal Control / Segregation of Duties Cash Management Reporting
2025-01: Segregation of Duties Name of contact person: Caroline Aultman, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compens...
2025-01: Segregation of Duties Name of contact person: Caroline Aultman, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregating certain duties is not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.
View Audit 401508
Finding 1214770 (2025-001)
Material Weakness 2025
Parallel Senior Villas, INC
KS
HUD Housing Programs Questioned Costs Special Tests & Provisions
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee t...
CORRECTIVE ACTION PLAN FOR THE YEAR ENDED DECEMBER 31, 2025 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended December 31, 2025. Responsible Party Name: Fred Arreguin Position: Chief Financial Officer Telephone Number: 816-561-4240 Finding 2025-001 (Material Weakness) Federal Agency U.S. Department of Housing and Urban Development Federal Program Supportive Housing for the Elderly (Section 202) Compliance Requirements N – Special Tests and Provisions Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditor’s finding. Corrective Action We performed the required repair and maintenance on the elevator issue identified during the February 23, 2026 inspection. The elevator company reinspected the elevator on April 1, 2026, and noted the issue was resolved. On April 3, 2026, we received a Certificate of Inspection that expires on February 23, 2027. Anticipated Completion Date April 3, 2026
View Audit 401507
Finding 1214769 (2025-001)
Material Weakness 2025
Turtle Woods Corporation 023-Ee021
MA
The data collection form for the year ended December 31, 2024, was submitted to the Federal Audit Clearinghouse on May 12, 2025.
The data collection form for the year ended December 31, 2024, was submitted to the Federal Audit Clearinghouse on May 12, 2025.
View Audit 401501
Finding 1214767 (2025-001)
Material Weakness 2025
Northeast Texas Public Health District
TX
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring § 200.430
Management’s Views and Corrective Action Plan: Management’s Views: Management agrees with the finding. While the hours charged to the federal programs were reasonable and supported, the lack of timely supervisory approval represents a breakdown in the District’s established internal control procedur...
Management’s Views and Corrective Action Plan: Management’s Views: Management agrees with the finding. While the hours charged to the federal programs were reasonable and supported, the lack of timely supervisory approval represents a breakdown in the District’s established internal control procedures over payroll processing. Management acknowledges the importance of ensuring that all payroll charges to federal awards are properly reviewed and approved in accordance with District policy and federal requirements. Corrective Action: The District’s Human Resource Department will verify timecard approvals on Mondays. If Monday falls on a holiday, approvals will be verified on the Friday before. Human Resources will verify that each employee has approved his or her timecard for the prior week and that the employee’s Supervisor or Director has also approved the timecard. For timecards not approved by the employee, an email will be sent to the employee and the Supervisor or Director will be included. For timecards not approved by the Supervisor or Director, an email will be sent to the Supervisor or Director requesting approval, and the CEO will be included. Prior policy did not specify actions when timecards are not approved. Responsible Party: The District’s Human Resources Director and Department Directors Implementation Date: June 1, 2026 Monitoring Procedures: The Human Resources Director will maintain documentation of the weekly review process, including any follow-up communications. Compliance with the timecard approval policy will be periodically reviewed to ensure the control is operating effectively. Any recurring issues will be communicated to executive management for further action. Monitoring procedures were not included in prior policy.
View Audit 401492
Finding 1214765 (2025-002)
Material Weakness 2025
Carolina University
NC
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
Management acknowledges the finding related to student eligibility and internal controls over Direct Loan aggregate limits and agrees that enhancements are necessary to ensure full compliance with federal requirements.
Management acknowledges the finding related to student eligibility and internal controls over Direct Loan aggregate limits and agrees that enhancements are necessary to ensure full compliance with federal requirements.
View Audit 401488
Finding 1214765 (2025-002)
Material Weakness 2025
Carolina University
NC
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
This condition relates to the prior fiscal year and occurred before centralized oversight of Financial Aid operations was established under the Business Services division in February 2026.
This condition relates to the prior fiscal year and occurred before centralized oversight of Financial Aid operations was established under the Business Services division in February 2026.
View Audit 401488
Finding 1214765 (2025-002)
Material Weakness 2025
Carolina University
NC
Student Financial Aid Subrecipient Monitoring Matching / Level of Effort / Earmarking
Corrective actions implemented and in progress include:
Corrective actions implemented and in progress include:
View Audit 401488
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