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Corrective Action Plans

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Finding 567627 (2024-004)
Significant Deficiency 2024
Hias, Inc.
MD
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.213
Views of Responsible Officials: HIAS management accepts this comment and is finalizing a new comprehensive policy on the vetting of contractors and other third parties.
Views of Responsible Officials: HIAS management accepts this comment and is finalizing a new comprehensive policy on the vetting of contractors and other third parties.
View Audit 360178
Finding 567626 (2024-003)
Significant Deficiency 2024
Socorro County
NM
Reporting
Corrective Action: The County will improve the financial closing and reporting processes to ensure the accounting records are reconciled and closed timely. This will help ensure the annual federal reporting package is submitted timely. Responsible Party: Finance Director Anticipated Completion: June...
Corrective Action: The County will improve the financial closing and reporting processes to ensure the accounting records are reconciled and closed timely. This will help ensure the annual federal reporting package is submitted timely. Responsible Party: Finance Director Anticipated Completion: June 30, 2025
View Audit 360177
Finding 567624 (2024-003)
Significant Deficiency 2024
Metlakatla Indian Community
AK
Questioned Costs Allowable Costs / Cost Principles
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowable and Allowable Costs/Cost Principles Name of Contact Person: Alexis Russell, Human Resources Corrective Action: The Human Resources Department will conduct an internal audit of active employee documentation for all maj...
Finding 2024-003 Lack of Internal Control over Activities Allowed or Unallowable and Allowable Costs/Cost Principles Name of Contact Person: Alexis Russell, Human Resources Corrective Action: The Human Resources Department will conduct an internal audit of active employee documentation for all major departments. All active employees within these departments will be required to submit updated voluntary deduction forms. Additionally, department directors will be responsible for submitting and renewing Personnel Action Forms for all employees under their supervision, with all renewals effective no later than October 1st of each year. Proposed Completion Date: The internal audit of documentation for all active employees within major MIC departments will be completed no later than August 31, 2025. All active employees in these departments will be required to submit updated voluntary deduction forms by August 31, 2025. Directors of major MIC departments will be responsible for the submission of Personnel Action Forms for all active employees under their supervision, with all renewals required to be effective no later than October 1, 2025.
View Audit 360172 Questioned Costs: $1
Finding 567623 (2024-006)
Material Weakness 2024
York Housing Authority
NE
Questioned Costs Cash Management Material Weakness
Finding 2024-006 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to h...
Finding 2024-006 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to help guide them to implement the appropriate systems. Planned corrective actions are to be implemented immediately. The Authority has also hired a fee accountant that will work closely with them to get them on the right track with their accounting records.
View Audit 360171 Questioned Costs: $1
Finding 567622 (2024-005)
Significant Deficiency 2024
York Housing Authority
NE
Eligibility HUD Housing Programs Significant Deficiency
Finding 2024-005 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to h...
Finding 2024-005 The Authority has hired a new Executive Director in April of 2025. She is undertaking the process of learning the systems in place and adjusting them to meet the requirements of the program. The Authority has hired a consultant that has significant experience in HUD regulations to help guide them to implement the appropriate systems. Planned corrective actions are to be implemented immediately.
View Audit 360171
Finding 567609 (2024-002)
Significant Deficiency 2024
The Housing Authority of the City of Aiken, South Carolina
SC
Cash Management HUD Housing Programs
2024-002 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management The Authority has developed and implemented the necessary standard operating procedures to ensure Capital Fund Program grant disbursements are being drawn down prior to the issuance of payments to vendors and/or contractor...
2024-002 – ALN 14.872 – Public Housing Capital Fund Program – Cash Management The Authority has developed and implemented the necessary standard operating procedures to ensure Capital Fund Program grant disbursements are being drawn down prior to the issuance of payments to vendors and/or contractors. Person Responsible for Correction of Finding: Chanosha Lawton, Executive Director Projected Completion Date: June 30, 2025
View Audit 360162
Finding 567608 (2024-001)
Material Weakness 2024
The Housing Authority of the City of Aiken, South Carolina
SC
Questioned Costs Matching / Level of Effort / Earmarking
2024-001 – ALN 14.850 – Public Housing Operating Fund – Activities Allowed, Unallowed The Authority has developed procedures to ensure that restricted funds are repaid to the Low Rent Program and to ensure that further restricted funds are not advanced. Upon notification from the Department of Housi...
2024-001 – ALN 14.850 – Public Housing Operating Fund – Activities Allowed, Unallowed The Authority has developed procedures to ensure that restricted funds are repaid to the Low Rent Program and to ensure that further restricted funds are not advanced. Upon notification from the Department of Housing and Urban Development to cease and desist of the Authority’s cost sharing agreement, the Authority immediately discontinued the advancement of funds to other programs operated by the Authority. Current management is actively pursuing collection efforts and understands these federal guidelines. Person Responsible for Correction of Finding: Chanosha Lawton, Executive Director Projected Completion Date: June 30, 2025
View Audit 360162 Questioned Costs: $1
Finding 567606 (2024-004)
Significant Deficiency 2024
Hunter Health Clinic, Inc.
KS
Significant Deficiency
Management agrees with the finding and will strengthen documentation retention processes related to sliding fee determination. Enhanced procedures will be implemented to ensure consistent and timely collection, storage, and accessibility of supporting documentation, reinforcing compliance and audit ...
Management agrees with the finding and will strengthen documentation retention processes related to sliding fee determination. Enhanced procedures will be implemented to ensure consistent and timely collection, storage, and accessibility of supporting documentation, reinforcing compliance and audit readiness.
View Audit 360158
Finding 567605 (2024-001)
Significant Deficiency 2024
Farmville Housing Authority
NC
Eligibility HUD Housing Programs Reporting
Name of Contact Person: Wendy Ellis, Executive Director We will implement proper internal control procedures for the Low Rent Public Housing program eligibility requirements. Immediately.
Name of Contact Person: Wendy Ellis, Executive Director We will implement proper internal control procedures for the Low Rent Public Housing program eligibility requirements. Immediately.
View Audit 360144
Housing Authority of the City of Alexander City
AL
Questioned Costs HUD Housing Programs Subrecipient Monitoring
Corrective Action: The Authority submitted corrective actions to HUD dated March 24, 2025, which included implementing HUD’s recommended corrective actions. Responsible Party: Darold Sterling, Executive Director, (256)329-2201. Anticipated Completion Date: September 30, 2025.
Corrective Action: The Authority submitted corrective actions to HUD dated March 24, 2025, which included implementing HUD’s recommended corrective actions. Responsible Party: Darold Sterling, Executive Director, (256)329-2201. Anticipated Completion Date: September 30, 2025.
View Audit 360138 Questioned Costs: $1
Finding 567599 (2024-002)
Material Weakness 2024
Turning Point, Inc.
MI
Reporting
Corrective Action Planned: We have established written policies and procedures (attached below) to ensure: (a) Federal Financial Reports (e.g., SF-425) and state reports are submitted by due dates per grant terms; (b) reports are prepared using reconciled financial data, reviewed/approved by the Fin...
Corrective Action Planned: We have established written policies and procedures (attached below) to ensure: (a) Federal Financial Reports (e.g., SF-425) and state reports are submitted by due dates per grant terms; (b) reports are prepared using reconciled financial data, reviewed/approved by the Finance Manager; and (c) supporting documentation is archived for 7 years. Name(s) of Contact Person(s) Responsible for Corrective Action: Bill Lary, Finance Manager, RDM Associates, contracted by Turning Point, Inc.; Phone:586-872-7432; Email: blary@rdma.com Anticipated Completion Date: May 31, 2025
View Audit 360137
Finding 567598 (2024-004)
Significant Deficiency 2024
Young Mens Christian Association of Boulder Valley
CO
Cash Management Reporting Internal Control / Segregation of Duties
Recommendation – We recommend that management ensure that all grant reporting is tracked to ensure future compliance. Views of Responsible Officials and Planned Corrective Actions – Reporting requirements will be tracked to support requirements in the future.
Recommendation – We recommend that management ensure that all grant reporting is tracked to ensure future compliance. Views of Responsible Officials and Planned Corrective Actions – Reporting requirements will be tracked to support requirements in the future.
View Audit 360132
Young Mens Christian Association of Boulder Valley
CO
Procurement, Suspension & Debarment § 200.320
Recommendation – We recommend that management revise policies to ensure proper vendor compliance in the future. Views of Responsible Officials and Planned Corrective Actions – Procurement Policy was updated and documentation will be maintained to support vendor verification in the future.
Recommendation – We recommend that management revise policies to ensure proper vendor compliance in the future. Views of Responsible Officials and Planned Corrective Actions – Procurement Policy was updated and documentation will be maintained to support vendor verification in the future.
View Audit 360132
Young Mens Christian Association of Boulder Valley
CO
Procurement, Suspension & Debarment § 200.214
Recommendation – We recommend the Association implement a formal policy and procedure to verify all vendors against SAM.gov for covered transactions exceeding $25,000. Staff responsible for federal procurement should be trained, and documentation of vendor status verification should be retained with...
Recommendation – We recommend the Association implement a formal policy and procedure to verify all vendors against SAM.gov for covered transactions exceeding $25,000. Staff responsible for federal procurement should be trained, and documentation of vendor status verification should be retained with procurement records. Views of Responsible Officials and Planned Corrective Actions – Procurement Policy was updated and documentation will be maintained to support vendor verification in the future.
View Audit 360132
Finding 567595 (2024-001)
Significant Deficiency 2024
Young Mens Christian Association of Boulder Valley
CO
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Recommendation — We recommend that management ensure that records are retained to support the validity of expenses charged to federal programs. Views of Responsible Officials and Planned Corrective Actions — Management agrees with the finding and in the future will take steps to retain or insure tha...
Recommendation — We recommend that management ensure that records are retained to support the validity of expenses charged to federal programs. Views of Responsible Officials and Planned Corrective Actions — Management agrees with the finding and in the future will take steps to retain or insure that access to records continues to be available.
View Audit 360132
Finding 567594 (2024-002)
Significant Deficiency 2024
Housing Authority of Conway
SC
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Immediately.
Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Housing Choice Voucher program eligibility requirements. Immediately.
View Audit 360131
Finding 567593 (2024-001)
Significant Deficiency 2024
Housing Authority of Conway
SC
HUD Housing Programs Internal Control / Segregation of Duties Eligibility
Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Section 8 New Construction program eligibility requirements. Immediately.
Name of Contact Person: Sherry Joyner, Executive Director. We will implement proper internal control procedures for the Section 8 New Construction program eligibility requirements. Immediately.
View Audit 360131
Finding 567592 (2024-002)
Significant Deficiency 2024
Alliance Apartments Housing Development Fund Co., Inc.
NY
Cash Management HUD Housing Programs Significant Deficiency
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
We have requested HUD approval to delay reimbursement of the reserves pending receipt of Budget Based Rent increase. We anticipate that this will be approved.
View Audit 360130
Finding 567565 (2024-007)
Significant Deficiency 2024
City of New Haven
CT
Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting Assistance Listing Program: Coronavirus State and Local Fiscal Recovery Fund Finding: Per 2 CFR 200.303, recipients are required to establish, document, and maintain effective internal controls that provide...
Finding 2024-007: Reporting – Significant Deficiency over Internal Control over Reporting Assistance Listing Program: Coronavirus State and Local Fiscal Recovery Fund Finding: Per 2 CFR 200.303, recipients are required to establish, document, and maintain effective internal controls that provide reasonable assurance of compliance with Federal statutes, regulations, and award terms. These controls should align with GAO's Standards for Internal Control in the Federal Government and COSO's Internal Control – Integrated Framework. Condition: The City did not maintain documentation supporting the internal control process over the submission of required quarterly reports during fiscal year 2024. Corrective Actions Taken: 1. Establishment of Formal Reporting Controls: The City has developed and implemented a standardized procedure for the preparation, review, and submission of all quarterly reports related to federal awards, including a designated checklist and approval workflow to ensure compliance with reporting deadlines and content accuracy. 2. Documentation and Retention Protocols: All steps in the reporting process are now formally documented, including preparer and reviewer signoffs. Supporting documentation is retained in a centralized location accessible to relevant staff and auditors for verification purposes. 3. Internal Review and Oversight: The Office of Management, Policy, and Grants has assigned responsibility to the Grant Management Team for conducting secondary reviews of quarterly report submissions. This includes validating that internal controls have been followed, and evidence of compliance is documented. 4. Staff Training: Staff involved in federal reporting have received training on the internal control requirements outlined in 2 CFR 200.303, COSO, and GAO Green Book standards to reinforce the importance of documentation and control procedures. 5. Monitoring and Compliance Checks: A quarterly compliance checklist and review process have been instituted to ensure ongoing adherence to federal internal control requirements. Noncompliance will be flagged and reviewed with senior leadership. Contact: Shannon McCue, Director of Management, Policy, and Grant Anticipated Completion Date: January 2026
View Audit 360119
Finding 567564 (2024-003)
Material Weakness 2024
City of New Haven
CT
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension, and Debarment - Verification Against the System for Award Management (SAM) Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principl...
Finding 2024-003: Material Weakness and Noncompliance Finding- Procurement and Suspension, and Debarment - Verification Against the System for Award Management (SAM) Program: Coronavirus State and Local Fiscal Recovery Funds Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. While the City has a formal policy requiring the purchasing department to perform verification of suspension or debarment over vendors that the City makes contracts with federally funded projects, it does not maintain formal documentation that this procedure occurred. Corrective Actions Taken: 1. Develop Standard Documentation: Create a standardized verification form or checklist for suspension and debarment checks. Include fields for date, method of verification (e.g., SAM.gov search), name of reviewer, and signature. 2. Integrate into Procurement Workflow: Require completion and attachment of the verification form to all federally funded purchase orders and contracts before approval. Embed verification as a required step in MUNIS or other procurement software workflows, if possible. 3. Staff Training: Provide refresher training for purchasing and finance staff on federal compliance requirements, including suspension and debarment procedures. Emphasize the importance of documentation for audit and compliance purposes. Contact: Malinda Figueroa, Purchasing Director, Anticipated Completion Date: December 2025
View Audit 360119
Finding 567563 (2024-006)
Significant Deficiency 2024
City of New Haven
CT
Procurement, Suspension & Debarment § 200.318
Finding 2024-006: Significant Deficiency- Procurement and Suspension, and Debarment - Internal Control over Procurement Documentation Program: Lead-Based Paint Hazard Reduction Grant Program Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Fe...
Finding 2024-006: Significant Deficiency- Procurement and Suspension, and Debarment - Internal Control over Procurement Documentation Program: Lead-Based Paint Hazard Reduction Grant Program Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities must meet the general procurement standards in 2 CFR section 200.318, which include oversight of contractors’ performance, maintaining written standards of conduct for employees involved in contracting, awarding contracts only to responsible contractors, and maintaining records to document the history of procurements. During our audit, we noted that the City did not have the bidding documentation for one of our choices. Corrective Actions Taken: 1. Centralized Compliance Tracking: A comprehensive Grant Policy is in place to provide centralized oversight of grant management, including adherence to procurement procedures. 2. Strengthening Procurement Procedures: The Purchasing Department will provide ongoing training to departments on the City’s procurement processes and document retention policies to ensure consistent compliance. Contact: Malinda Figueroa, Purchasing Director, Anticipated Completion Date: December 2025
View Audit 360119
Finding 567562 (2024-004)
Material Weakness 2024
City of New Haven
CT
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
Finding 2024-004: Material Weakness and Noncompliance Finding- Procurement and Suspension, and Debarment - Verification Against the System for Award Management (SAM) Program: Lead-Based Paint Hazard Reduction Grant Program Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principle...
Finding 2024-004: Material Weakness and Noncompliance Finding- Procurement and Suspension, and Debarment - Verification Against the System for Award Management (SAM) Program: Lead-Based Paint Hazard Reduction Grant Program Finding: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, (Uniform Guidance) requires compliance with provisions of procurement, suspension, and debarment. Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. When a non-federal entity enters a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. Without documented evidence verifying whether the City was following its policy, the City could not provide evidence of this control being completed for federally funded projects. There were no standard forms or templates that were used to document verification that parties are not suspended or debarred. Corrective Actions Taken: 1. Establish Documentation Protocols: The City is implementing standard templates and procedures for verifying suspension and debarment status, including documentation requirements. 2. System Integration and Workflow Updates: These procedures will be integrated into procurement workflows and reviewed regularly to ensure consistency across all federally funded contracts. 3. Monitoring and Oversight: A designated staff member will perform periodic reviews to confirm verification procedures are being followed and properly documented. Contact: Malinda Figueroa, Purchasing Director, Anticipated Completion Date: December 2025
View Audit 360119
Finding 567561 (2024-002)
Significant Deficiency 2024
City of New Haven
CT
Subrecipient Monitoring HUD Housing Programs Reporting
Finding 2024-002: Significant Deficiency and Noncompliance Finding, Reporting-Annual Program: Lead-Based Paint Hazard Reduction Grant Program Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cit...
Finding 2024-002: Significant Deficiency and Noncompliance Finding, Reporting-Annual Program: Lead-Based Paint Hazard Reduction Grant Program Finding: Under the Lead-Based Paint Hazard Reduction Grant Program Terms and Conditions issued by the U.S. Department of Housing and Urban Development, Cities were required to submit an annual race and ethnic data reporting form HUD-27061 covering the period from July 1, 2022, to June 30, 2023, by January 10, 2024. Based on our testing of the required quarterly and annual reports we determined the annual report was not submitted as required. Corrective Actions Taken: 1. Centralized Compliance Tracking: A comprehensive Grant Policy has been implemented with centralized tracking to monitor grant reporting deadlines and prevent missed submissions. 2. The Office of Management, Policy, and Grants is establishing a Grant Management Team to conduct a secondary review of all reporting-related entries and ensure timely submissions. These actions will be implemented by the end of the next fiscal year, with all policy updates and training completed by October 31, 2025. 3. Health Department: The Health Department and the City’s Internal Auditor are creating Standard Operation Procedures and will train staff by December 31, 2025. 4. Contacts: Shannon McCue, Director of Management, Policy, and Grants; Maritza Bond, Health Director, Anticipated Completion Date: January 2026
View Audit 360119
Finding 567429 (2024-005)
Significant Deficiency 2024
City of New Haven
CT
Reporting § 200.512
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of...
Finding 2024-005: Significant Deficiency and Noncompliance Finding, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023, and June 30, 2022. Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed, and the data collection form and reporting package should be submitted within 30 days after receipt of the auditor’s report or nine months after the end of the audit period. The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023, and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024, and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late. Corrective Actions Taken: 1. Improved Reporting Processes: The City has streamlined the audit reporting process through enhanced coordination with auditors and improvements to internal procedures. The City recently hired an Internal Auditor, Joan Appiah Yankson, to review City policies and implement standard operating procedures 2. Resource and Training Enhancements: Standard operating procedures are being implemented along with additional staffing and training to support the timely completion of audit reports. Contact: Dr. Kristy Samperi, Controller, Ongoing
View Audit 360119
Finding 567428 (2024-001)
Significant Deficiency 2024
The Joseph P. Addabbo Family Health Center, Inc.
NY
Procurement, Suspension & Debarment Subrecipient Monitoring
Our current protocol requires conducting SAM.gov exclusion checks on or before the date of hire. However, due to a recent administrative transition, some records from 2025 and prior were found to be unavailable. To address this gap, we have re-verified SAM.gov checks for all new hires in 2025 and wi...
Our current protocol requires conducting SAM.gov exclusion checks on or before the date of hire. However, due to a recent administrative transition, some records from 2025 and prior were found to be unavailable. To address this gap, we have re-verified SAM.gov checks for all new hires in 2025 and will continue performing monthly exclusion checks moving forward. All SAM.gov results will be stored electronically to ensure ongoing compliance and proper documentation.
View Audit 360115
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