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Finding 1167350 (2025-009)
Material Weakness 2025
State of New York
NY
Subrecipient Monitoring § 200.501
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit ...
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit Report Reference: 2025-009 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) updated policies and procedures regarding subrecipient monitoring in March 2025 and will continue to update the federal certification form annually to ensure that all required award identification information is included. Further, OMH initiated an expense report process to review award specific expense reports for the Mental Health Block grant in SFY2024-25. Additionally, while a formalized risk assessment was not conducted, one has been developed to assess subrecipient risk of noncompliance. This risk assessment will be used in conjunction with the review of award specific expense reports to determine those subrecipients that need additional monitoring. Applicable policies and procedures will be updated as appropriate upon completion. Lastly, OMH has adopted a tracking mechanism that will be used to track and review all subrecipient single audit submissions during the upcoming review cycle.
View Audit 378379
Finding 1167349 (2025-008)
Material Weakness 2025
State of New York
NY
Subrecipient Monitoring Procurement, Suspension & Debarment Allowable Costs / Cost Principles
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit ...
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wojtkiewicz@omh.ny.gov Audit Report Reference: 2025-008 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) acknowledges that there was an oversight in reporting amounts passed through to subrecipients as required by Federal Funding Accountability and Transparency Act (FFATA). OMH updated policies and procedures regarding the FFATA in March 2025 and will report on the amounts passed through to subrecipients and subcontractors in SFY2025-26.
View Audit 378379
Finding 1167348 (2025-007)
Material Weakness 2025
State of New York
NY
Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit...
State Agency: Office of Mental Health Program Name: Block Grants for Community Mental Health Services ALN #: 93.958 Single Audit Contact: April Wojtkiewicz Title: Director, Office of Community Budget & Financial Management Telephone: (518) 474-5968 E-mail Address: April.Wotjtkiewicz@omh.ny.gov Audit Report Reference: 2025-007 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: Office of Mental Health (OMH) will have staff complete time studies so that a percentage of employee salaries can be allocated to the grant. Policies, procedures, and internal controls will be updated accordingly to ensure that source data is maintained to support the calculation of the earmarking for administrative expenses.
View Audit 378379
Finding 1167347 (2025-006)
Material Weakness 2025
State of New York
NY
Subrecipient Monitoring
State Agency: Office of Children and Family Services Program Name: Social Services Block Grant ALN #: 93.667 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Audit Report Reference: 2025-006 Anticipated Completion Date: 3/31/202...
State Agency: Office of Children and Family Services Program Name: Social Services Block Grant ALN #: 93.667 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.Hahn@ocfs.ny.gov Audit Report Reference: 2025-006 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The Office of Children and Family Services (OCFS) Bureau of Local District Services and Financial Systems (BLDSFS) has implemented enhanced fiscal monitoring to review Local Department of Social Services (LDSS) claims in accordance with the Federal Code of Regulations; (CFR) 45 CFR 75.352(d) and 45 CFR 75.352(e) to ensure the federal funds (Title XX and Title XX TANF transfer funds) spent by the local districts were spent in compliance with federal statutes, regulations, and the terms and conditions of the subaward. The BLDSFS enhanced fiscal monitoring activities (started in SFY 22-23) include a review of supporting documentation to determine the adequacy and appropriateness of Title XX claims. The goal is to review each county once every year selecting the highest risk counties first based on the annual risk assessment. In addition to the enhanced fiscal monitoring being conducted by BLDSFS, the Division of Child Welfare and Community Services (CWCS) has developed monitoring procedures for on-site reviews of participants that have received services under the Social Services Block Grant (Title XX, which also includes Title XX TANF transfer funds) to determine if they were eligible to receive those services. CWCS has created a check list to be used during each case review and began onsite reviews of documentation supporting the Title XX payments made on behalf of eligible individuals on March 26, 2025. Since that date, CWCS has reviewed 33 Title XX cases in six local districts. Of these cases, 9 were funded by TANF transfer funds. The schedule of monitoring activities performed by OCFS will be determined based on the annual Title XX risk assessment and will consist of approximately 48 cases per quarter, beginning 1/1/2026.
View Audit 378379
Finding 1167346 (2025-005)
Material Weakness 2025
State of New York
NY
Eligibility
State Agency: Office of Temporary and Disability Assistance Program Name: Low-Income Home Energy Assistance ALN #: 93.568 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 402-0148 E-mail Address: Thomas.Cooper@otda.ny.gov Audit Report Refe...
State Agency: Office of Temporary and Disability Assistance Program Name: Low-Income Home Energy Assistance ALN #: 93.568 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 402-0148 E-mail Address: Thomas.Cooper@otda.ny.gov Audit Report Reference: 2025-005 Anticipated Completion Date: 9/30/2026 Corrective Action Planned: Office of Temporary and Disability Assistance (OTDA) Home Energy Assistance Program (HEAP) policy manual was provided to the auditors on June 13, 2025, “applications and documentation, including notices must be retained for a period of six program years, including the current program year for Regular, Emergency, Cooling, and Clean and Tune”. This control is tested yearly during annual reviews, as indicated in the written procedure that was provided to the auditors on June 23, 2025. In addition, HEAP’s record retention policy is included in Eligibility and Certification Trainings that are required by new Department of Social Services staff and reinforced through online trainings. The enclosed finding involved a case with Albany County, which was last reviewed by the OTDA HEAP Bureau in 2023. As a result of that audit, OTDA HEAP required a Corrective Action Plan (CAP) to be submitted to the Bureau for several issues including incomplete case records. Albany County’s CAP was submitted to the Bureau and approved on July 29, 2024. In response to Albany County’s 2024 CAP and the finding identified in the Single State Audit, OTDA will review districts during the upcoming 2025-2026 monitoring review. Any findings related to the Albany County review will be conveyed to the Albany County Commissioner of the Department of Social Services and require a CAP, if necessary. Additionally, in 2025 the HEAP Bureau refined its CAP approval process and developed new follow-up procedures to ensure districts are taking adequate steps to successfully execute their CAP.
View Audit 378379
Finding 1167345 (2025-004)
Material Weakness 2025
State of New York
NY
Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles
State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025...
State Agency: Office of Temporary and Disability Assistance Program Name: Child Support Services ALN #: 93.563 Single Audit Contact: Thomas Cooper Title: Deputy Commissioner – Audit & Quality Improvement Telephone: (518) 473-6035 E-mail Address: Thomas.cooper@otda.ny.gov Audit Report Reference: 2025-004 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: The Office of Temporary and Disability Assistance (OTDA) enters into grant agreements with local districts to provide programmatic services for the Child Support Services program. Local districts initially cover 100% of costs incurred under the grant and periodically submit requests for reimbursement to the State of New York for services rendered. OTDA reimburses local districts only for the federal share of the costs incurred, while the local districts provide the matching funds required by the State of New York. During the fiscal year ended March 31, 2025, OTDA relied upon the local districts’ match rate of 34% to ensure the State met their matching requirements of the Child Support Services program. The audit identified that OTDA does not have a process or internal controls in place to verify the sources of funds used by local districts to meet the matching requirements of the federal program awards, ensuring that these sources are allowable under federal regulations. OTDA will enhance the monitoring of subrecipients to ensure funds utilized by subrecipients for costsharing or matching purposes are in accordance with 45 CFR 75.306(b). OTDA will determine the appropriate business unit to assume this responsibility and develop appropriate procedures such as requiring attestations from subrecipients that the source of matching funds is allowable, develop risk-based sampling of subrecipients to perform audits to ensure the allowability of matching funds, etc. OTDA will work towards operationalizing the corrective action with an anticipated implementation date of December 31, 2026.
View Audit 378379
Finding 1167344 (2025-003)
Material Weakness 2025
State of New York
NY
Period of Performance § 200.1 § 200.211 § 200.303
State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Audit Manager Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-003 An...
State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Audit Manager Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-003 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: New York State Education Department (SED) has updated the payment procedures to require additional review prior to processing and will provide training to staff involved in preparing or processing payment forms to understand the appropriate application of cost centers to align with the Period of Performance for Federal awards, including the Vocational Rehabilitation grant. Additional controls planned include the alignment of purchase orders with the Federal fiscal year to ensure cost centers are appropriately assigned to services.
View Audit 378379
Finding 1167343 (2025-002)
Material Weakness 2025
State of New York
NY
Eligibility Period of Performance Reporting § 200.303
State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Auditor 3 Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-002 Antici...
State Agency: State Education Department Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Maria Stamoulis Title: Auditor 3 Telephone: (518) 473-2810 E-mail Address: Maria.Stamoulis@nysed.gov Audit Report Reference: 2025-002 Anticipated Completion Date: 12/31/2026 Corrective Action Planned: New York State Education Department (SED) ACCES-VR began doing quarterly data validation reviews prior to RSA 911 submission in early 2025. ACCES-VR is also working on updating the RSA 911 Reporting Data Validation policies and procedures to address this request from the RSA monitoring visit in 2024.
View Audit 378379
Finding 1167342 (2025-001)
Material Weakness 2025
State of New York
NY
Eligibility Period of Performance Reporting § 200.303
State Agency: Office of Children and Family Services Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.hahn@ocfs.ny.gov Audit Report Reference: 2025-...
State Agency: Office of Children and Family Services Program Name: Rehabilitation Services – Vocational Rehabilitation Grants to States ALN #: 84.126 Single Audit Contact: Bonnie Hahn Title: Audit Liaison Telephone: (518) 486-1034 E-mail Address: Bonnie.hahn@ocfs.ny.gov Audit Report Reference: 2025-001 Anticipated Completion Date: 3/31/2026 Corrective Action Planned: The New York State Commission for the Blind (NYSCB) opens and maintains cases of blind and visually impaired individuals who apply for vocational rehabilitation and low vision services. Participants can apply and receive services multiple times, which can result in reporting more than one cycle on the RSA-911. In some cycles, the cases were open for more than 10 years, so the original application date is reflected on the RSA-911. These instances resulted in missing signatures on applications or Individualized Plans for Employment (IPE). The NYSCB has implemented a process that requires each Senior Vocational Rehabilitation Counselor (SVRC) to select 5 cases per month to complete an internal case review. There are two Internal case review forms used- one is for the case to be reviewed at IPE development or re-development and the other form is for the case to be reviewed at placement/case closure. If the SVRC finds documentation or signatures missing, they will notify the Vocational Rehabilitation Counselor (VRC) of the missing information by providing the completed form with their comments and follow up required. This process will continue. NYSCB will be providing further training to VRCs who complete applications and develop IPEs to emphasize the importance of having the participants sign the required forms. In addition, NYSCB will be providing training to the supervisors (including SVRCs and District Managers) in each district office when applications are taken by telephone to provide reasonable accommodations to our blind participants. Senior management will develop a written protocol which each district will be required to follow for how to manage accepting applications and signatures when cases are assigned to VRCs.
View Audit 378379
Finding 1167341 (2025-003)
Material Weakness 2025
Tri County Area Schools
MI
Special Tests & Provisions Subrecipient Monitoring Cash Management
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The pe...
This finding is due to the District not having the proper controls in place to prevent, detect, or correct an incorrect monthly meal claim. The month that had the incorrect meal claim used incomplete Z-Reports which resulted in the meal claim being submitted for less than it should have been. The persons responsible for the corrective action are Lisa Newton, the Food Service Director and Corey Bordo, the Director of Business and Finance. The anticipated completion date of the corrective action plan is immediate. The plan for monitoring adherence is the Food Service Director will ensure that all meal counts are final on the Z-Report before the claim requests are made.
View Audit 378376
Finding 1167337 (2025-004)
Material Weakness 2025
Housing Authority of the City of Marianna
AR
HUD Housing Programs
The 501-18 grant was complicated by the COVID epidemic and we encountered significant delays. Our remaining on-going grants were expended timely. We were not aware of the requirement to submit a voucher request and actually draw down grant funds to be used for operating costs before they are obligat...
The 501-18 grant was complicated by the COVID epidemic and we encountered significant delays. Our remaining on-going grants were expended timely. We were not aware of the requirement to submit a voucher request and actually draw down grant funds to be used for operating costs before they are obligated. Going forward, we will request and draw those funds down prior to reporting those funds as being obligated.
View Audit 378369
Finding 1167336 (2025-001)
Material Weakness 2025
Housing Authority of the City of Marianna
AR
Internal Control / Segregation of Duties Procurement, Suspension & Debarment Reporting
We will review our policies and procedures regarding classification of expenditures. We will also enforce our capitalization policy for all tangible assets purchased with a useful life exceeding one year.
We will review our policies and procedures regarding classification of expenditures. We will also enforce our capitalization policy for all tangible assets purchased with a useful life exceeding one year.
View Audit 378369
Finding 1167335 (2025-005)
Material Weakness 2025
Housing Authority of the City of Marianna
AR
HUD Housing Programs
We completed and submitted SMCC for Capital Fund programs 501-18, 501-19, 501-20, 501-21, and 501-22 on November 12, 2025. We will submit future AMCC for each grant within the 90-day deadline of the final expenditure date.
We completed and submitted SMCC for Capital Fund programs 501-18, 501-19, 501-20, 501-21, and 501-22 on November 12, 2025. We will submit future AMCC for each grant within the 90-day deadline of the final expenditure date.
View Audit 378369
Finding 1167334 (2025-003)
Material Weakness 2025
Housing Authority of the City of Marianna
AR
Subrecipient Monitoring Internal Control / Segregation of Duties
We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.
We were not aware of the requirement to include the required prevailing wage rate clause in every contract greater than $2,000. We will ensure the required clause is included in all construction contracts greater than $2,000.
View Audit 378369
Finding 1167333 (2025-002)
Material Weakness 2025
Housing Authority of the City of Marianna
AR
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.
We will review tenant’s files for the deficiencies identified above and implement new internal control procedures to correct these conditions. We will also provide increased supervision and training over this area. We anticipate a complete resolution of this type of error by February 28, 2025.
View Audit 378369
Finding 1167331 (2025-001)
Material Weakness 2025
American University
DC
Reporting Subrecipient Monitoring
Management of American University agrees with this finding and proposes the following Corrective Action Plan: Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC Distr...
Management of American University agrees with this finding and proposes the following Corrective Action Plan: Finding 2025-001 Reporting Grantor: Department of Transportation Program: Highway Safety Cluster Assistance Listing #: 20.600 Award Year: 07/1/2024 - 06/30/2025 Pass-through Entity: DC District Department of Transportation (DDOT) Pass-through Number: PT10197 Corrective Action Plan: American University acknowledges that the FY2025 End of Year Report under the Grant Agreement with the District of Columbia Department of Transportation was not retained due to the departure of the Principal Investigator, which limited access to the report. To prevent recurrence, the University has required additional research administration training for relevant staff, implemented centralized submission of all technical reports through the Office of Sponsored Awards and Research Administration, and enhanced grant closeout procedures to ensure all deliverables are captured when a PI departs. Periodic internal reviews will confirm that required reports are retained centrally and accessible as needed. Date of completion: June 30, 2026
View Audit 378368
Finding 1167330 (2025-002)
Material Weakness 2025
Philadelphia Housing Authority
PA
HUD Housing Programs Reporting Significant Deficiency
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken i...
Housing Voucher Cluster – Assistance Listing No. 14.871/14.879 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 3 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for corrective action: Cynthia Hallman, Vice President – Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and ongoing.
View Audit 378356
Finding 1167328 (2025-001)
Material Weakness 2025
Philadelphia Housing Authority
PA
HUD Housing Programs Material Weakness Reporting
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action t...
Moving to Work Demonstration Program – Assistance Listing No. 14.881 Recommendation: We recommend that the Authority implements controls to ensure HUD-50058 recertifications are uploaded to PIC. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The 7 exceptions have been uploaded. PHA’s Information Systems Management (ISM) Department has implemented a secondary quality control measure to confirm that all 50058 files have been successfully uploaded; the Vice President of Application Support will conduct routine and regular reviews of 50058 file uploads to ensure that transactions have been submitted and uploaded timely. Name(s) of the contact person(s) responsible for action: Cynthia Hallman, Vice President - Application Support Planned completion date for corrective action plan: Upload is complete, quality control check has been implemented and is ongoing.
View Audit 378356
Finding 1167322 (2025-003)
Material Weakness 2025
Dodge County Housing Authority
WI
Subrecipient Monitoring Reporting
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
View Audit 378348
Finding 1167321 (2025-002)
Material Weakness 2025
Dodge County Housing Authority
WI
Internal Control / Segregation of Duties
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in review...
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in reviewing purchases and payments in addition to monitoring budgets and monthly financials. We will continue to segregate duties whenever possible and implement procedures to incorporate the above recommendation throughout the year and monitor, update or change internal controls and procedures as necessary. This action is continually monitored with an annual review of internal controls in place as of the date of this letter. Administrative staff has increased to allow duties to be further segregated. Contact Donna Braun at 920-386-2866 x 101.
View Audit 378348
Finding 1167315 (2025-001)
Material Weakness 2025
Dodge County Housing Authority
WI
Reporting Internal Control / Segregation of Duties
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries a...
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation. The Executive Director and Supervisor will utilize accounting degrees and participate in trainings to further reduce the reliance on the audit firm in the March 2026 submission. Contact Donna Braun at 920-386-2866 x 101.
View Audit 378348
Finding 1167296 (2025-001)
Material Weakness 2025
Housing Authority of the City of Nacogdoches
TX
HUD Housing Programs Allowable Costs / Cost Principles
2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action ...
2025-001 - Corrective Action Plan - Housing Choice Voucher Program interfund receivable balance. Contact person - Ms. Kameron Pleasant-Chatman, Executive Director, Housing Authority of the City of Nacogdoches, 715 Summit St., Nacogdoches, TX 75961, telephone number (936) 569-1131. Corrective action planned - The PHA will have its other funds reimburse the Housing Choice Voucher Program for the interfund receivable balance and make sure any interfund activity is reimbursed on a monthly basis. Anticipated completion date - Immediately.
View Audit 378336
Finding 1167295 (2025-004)
Material Weakness 2025
Dakota Prairie Community Action Agency, Inc.
ND
Eligibility Significant Deficiency Internal Control / Segregation of Duties
2025-004 Eligibility Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure all applications are maintained and the file checklist is completed. Completion Date – Fiscal year 2026
2025-004 Eligibility Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure all applications are maintained and the file checklist is completed. Completion Date – Fiscal year 2026
View Audit 378333
Finding 1167293 (2025-003)
Material Weakness 2025
Dakota Prairie Community Action Agency, Inc.
ND
Allowable Costs / Cost Principles Significant Deficiency
2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Co...
2025-003 Allowable Costs/Cost Principles Contact Person – Lora Papacheck, CEO Planned Corrective Action – Management agrees with the recommendation and will review their policies and procedures to ensure out-of-state travel is approved in advance and documentation is kept supporting the approval. Completion Date – Fiscal year 2026
View Audit 378333
Finding 1167292 (2025-001)
Material Weakness 2025
Food Bank of the Rockies, Inc.
CO
Procurement, Suspension & Debarment Cash Management HUD Housing Programs § 200.51 § 200.510
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of...
Finding Number: 2025-001 Condition: The 2025 Schedule was initially overstated to include federal awards relating to ALN 14.251, Economic Development Initiative, Community Project Funding, and Miscellaneous Grants, expended during the year ended June 30, 2024. Planned Corrective Action: Food Bank of the Rockies, Inc. received a reimbursement grant for vehicles from the Department of Housing and Urban Development (HUD). While we purchased the vehicles in fiscal year 2024, we could not file the claim for reimbursement until fiscal year 2025. Guidance on the HUD claims process was greatly delayed for multiple reasons. We posted the cost and asset when ordered, following accounting principles generally accepted in the United States (GAAP). However, we did not include the funding on the 2024 Schedule as we had not yet filed the reimbursement claims, nor been given assurance they would be paid. Instead, we included it in the fiscal year 2025 Schedule as that was when the claims were filed and we had confirmation they would be paid in full. We understand now that, per Uniform Guidance 2 CFR 200.51(b), those funds should have been shown the fiscal year 2024 Schedule. With this understanding, moving forward we will include in the Schedule amounts that have been spent for which we have an agreement for reimbursement, regardless of timing of the claim being filed or level of certainty of reimbursement. Contact person responsible for corrective action: Heather MacKendrick Costa Anticipated Completion Date: Completed
View Audit 378325
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