Corrective Action Plans

Finding 1153513 (2024-005)

Material Weakness 2024

NH

Procurement, Suspension & Debarment Significant Deficiency § 200.318 § 200.327

2024-005 Improve Internal Controls Over Procurement Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City acknowledges that one procurement, a rental for a piece of equipment under the SLFRF program for ARPA Replacement Roads and Sidewalks, lacked suffic...

2024-005 Improve Internal Controls Over Procurement Management Response and Corrective Action Plan (DPW): Management concurs with the finding. The City acknowledges that one procurement, a rental for a piece of equipment under the SLFRF program for ARPA Replacement Roads and Sidewalks, lacked sufficient supporting documentation to demonstrate compliance with federal procurement standards. The City is committed to strengthening internal controls to ensure all federally funded procurements comply with 2 CFR 200.317–200.327, Treasury’s SLFRF Compliance and Reporting Guidance, and applicable state and local procurement laws. Planned Implementation Date: 12/17/2025 Person Responsible for Corrective Action: Julianne Pelletier

View Audit 366795

Finding 1153512 (2024-001)

Material Weakness 2024

Summit Pointe

MI

Subrecipient Monitoring Reporting Significant Deficiency § 200.328

Management’s Corrective Action Plan In response to finding 2024-001, management will improve the reporting timeliness of grant details by the identified timeframe. Management intends to implement a monitoring process to ensure compliance with the reporting requirements of the grants. This would incl...

Management’s Corrective Action Plan In response to finding 2024-001, management will improve the reporting timeliness of grant details by the identified timeframe. Management intends to implement a monitoring process to ensure compliance with the reporting requirements of the grants. This would include adherence to meeting the reporting timelines. Individual Responsible for Corrective Action Plan Nicole DuPont Director of Strategic Development & Grants (269) 986-0077 Anticipated Completion Date: October 1, 2025

View Audit 366785

Finding 1153511 (2024-001)

Material Weakness 2024

New Hope Housing, Inc.

TX

Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Federal Award: U. S. Department of Housing and Urban Development, Passed through Texas Department of Housing and Community Affairs, Assistance Listing #: 14.239, Contract number: 92230123418, Contract period: 07/14/23 – Grant agreem...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Federal Award: U. S. Department of Housing and Urban Development, Passed through Texas Department of Housing and Community Affairs, Assistance Listing #: 14.239, Contract number: 92230123418, Contract period: 07/14/23 – Grant agreement expires 30 years from the date of completion. Condition and context: Our testing included a sample of 5 of the 31 subcontractors for two months of the year for timely submission of weekly certified payroll reports. Two of the five subcontractors did not submit certified payroll reports in a timely manner. Recommendation: Provide additional oversight of the submission of certified payroll reports by subcontractors to ensure compliance. Planned corrective action: New Hope Housing, Inc. and Affiliates has contracted with Camden to ensure compliance with timely submission of weekly certified payroll reports. Camden performs the activities of a general contractor in addition to its compliance role. The real estate development team of New Hope Housing, Inc. has started a new process to monitor and review Camden's reports prior to the approval of each construction draw submitted by Camden. The process also includes a new layer of monthly review by the Vice President of Real Estate Development of New Hope Housing, Inc (who is responsible for procurement and management of subcontractors) and the Chief Financial Officer of New Hope Housing, Inc. Responsible officer: John Peavy, Chief Financial Officer of New Hope Housing, Inc. Estimated completion date: We have implemented this new process as of August 18, 2025.

View Audit 366774

Finding 1153510 (2024-001)

Material Weakness 2024

Mylan Park Foundation, Inc.

WV

Internal Control / Segregation of Duties Reporting

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhanc...

Views of responsible officials and planned corrective actions: Management agrees with the recommendations. The organization has hired a Comptroller and additional accounting staff with sufficient experience to strengthen oversight of financial and grant reporting. This position is expected to enhance the timeliness and accuracy of reporting processes, improve internal controls, and support the implementation of financial and organizational policies and procedures. Management acknowledges that additional accounting staff are still needed to fully remediate the deficiencies noted and is actively evaluating staffing needs to support continued growth and ensure compliance. Management also plans to improve organizational systems to aid in data tracking, financial system integration, grant-reporting, donor tracking, and efficiency.

View Audit 366769

Finding 1153508 (2024-001)

Material Weakness 2024

South Shore Child Guidance Association, Inc.

NY

Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.405

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items clai...

We have adjusted our policies and procedures to assure that every claim submission is reviewed by both the Controller and CFO prior to submission. Claim forms and appropriate documentation will be submitted to the Controller who will give initial review. Review will consider timeliness of items claimed as well as appropriateness for the particular federal grant. CFO will then provide final authorization in writing to both grant accountant and controller at which time claim for reimbursement can be submitted by grant accountant.

View Audit 366751

Finding 1153507 (2024-005)

Material Weakness 2024

City of Pawtucket

RI

Questioned Costs Internal Control / Segregation of Duties Allowable Costs / Cost Principles

Finding 2024-005 Material Weakness in Internal Control over Compliance, Material Noncompliance Description of Finding Allowable Costs: For governmental organizations, if an employee works 100% on a cost objective, a semi-annual time certification is required which can be signed by either the employe...

Finding 2024-005 Material Weakness in Internal Control over Compliance, Material Noncompliance Description of Finding Allowable Costs: For governmental organizations, if an employee works 100% on a cost objective, a semi-annual time certification is required which can be signed by either the employee or a knowledgeable supervisor. If the employee works in more than one cost objective, a personnel activity report must be prepared on at least a monthly basis and be signed by the employee. During our testing we noted that the Pawtucket School Department did not have adequate compliance with time and effort documentation.. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action The School Department is implementing a comprehensive corrective action plan to ensure compliance with federal time and effort documentation requirements. A formal Time and Effort policy has been adopted, training for all staff charged to federal grants is underway, and a compliance oversight function has been established to monitor adherence. These measures are designed to ensure sustainable compliance with federal requirements and protect future federal funding. Name of Contact Person Dale McGhee Projected Completion Date 7/1/2026

View Audit 366744 Questioned Costs: $1

Finding 1153506 (2024-001)

Material Weakness 2024

YMCA of Memphis & the Mid-South

TN

Questioned Costs Eligibility Subrecipient Monitoring

Planned Corrective Action: Current policy and procedure in place will be followed. The grant accountant and food compliance officer will review Summer Food Service Program sites and reimbursements prior to the completion of the SFSP program period each year.

View Audit 366736 Questioned Costs: $1

Finding 1153505 (2024-002)

Material Weakness 2024

Center for Legal Advocacy, Dba Disability Law Colorado

CO

Cash Management Reporting Significant Deficiency § 200.512

By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity,...

By expanding our internal and contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.

View Audit 366735

Finding 1153501 (2024-004)

Material Weakness 2024

Okanogan County Child Development Association

WA

Reporting

Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis o...

Head Start Cluster - Assistance Listing Number 93.600 Criteria: Federal regulations award recipients to submit semi-annual and annual reports in accordance with timelines defined in the award. Amounts reported are required to be complete, accurate and prepared in accordance with the entity’s basis of accounting and be supported by financial statements and schedule of expenditures of federal awards. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment Fiscal staff has been trained on reporting requirements, including required supporting documentation and deliverable timelines. Root Cause The finding was the result of an oversight in updating the (SF) reports with additional explanatory notes. While the original reports were submitted on time, we received a reimbursement from a vendor after submission. This required the reports to be updated and resubmitted to reflect the returned funds and to maintain accurate records for the awarding agency. Action Taken A standard operating procedure (SOP) has been developed for identifying and documenting post-submission changes (e.g., vendor reimbursements or corrections). A secondary review process is now in place to ensure all SF reports are checked for completeness, including necessary notes, before submission or resubmission. Ongoing refresher training has been completed with the funding source training and technical services in August 2025 to reinforce staff understanding and compliance with reporting standards. These measures are designed to prevent recurrence of similar issues and ensure full compliance with all financial reporting requirements moving forward.

View Audit 366733

Finding 1153500 (2024-003)

Material Weakness 2024

Okanogan County Child Development Association

WA

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties § 200.303 § 200.328

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ...

Criteria: Federal and state grant agreements typically require recipients to maintain effective internal controls over financial reporting. These include accurate and timely submission of required reports; proper documentation and retention of supporting records and review and approval processes to ensure compliance and accuracy. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: To prevent miscoding of expenses, we implemented a change in the prior fiscal year to allocate all CACFP-related expenses to a distinct program code. This ensures that CACFP costs are tracked independently and not charged to direct programs. Root Cause Reconciliation of the reimbursement from USDA can vary on the reimbursement of the cost of food. Where there is less cost than reimbursement we are reconciling the overage to staff wages of kitchen staff and supplies for the kitchen at the end of the year instead of monthly. Action Taken Reconciliation of the monthly reimbursement amount from CACFP to the food expenses will be reviewed each month by the 10th (for the following month) and reconciliation to the appropriate programs will be journal entries and included in the monthly review of revenue and expenses.

View Audit 366733

Finding 1153499 (2024-002)

Material Weakness 2024

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Cash Management Significant Deficiency

Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action ...

Condition: The Association’s controls were not effective to ensure it was recognizing revenue and unearned revenue for reimbursement-based programming in the same period the expenditure occurred. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment During the previous year, fiscal staff have received additional training on processing of receivables for accrual accounting, eliminating errors in the recognition of revenue in reimbursement grant funding. Root Cause Oversight in the reconciliation steps of moving money to unearned revenue at the end of the year. Action Taken Research and training have taken place for fiscal staff to better understand the unearned revenue documentation and process. Additional training and support will be implemented at year end recognizing all revenue and account balances.

View Audit 366733

Finding 1153498 (2024-001)

Material Weakness 2024

Okanogan County Child Development Association

WA

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved ...

Criteria: The Association is required by a US Department of Agriculture (USDA) loan agreement to fund a reserve account at the sum of $204 each month until a balance of $64,500 is achieved (see Note 4 to the financial statements). Additionally, funds withdrawn from the reserve fund must be approved in advance by USDA. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Containment: The Fiscal Manager has reviewed the loan requirements. Root Cause Due to large turnover in the fiscal team and the lack of knowledge of loan requirements. Action Taken Fiscal Manager has reviewed loan documents and requirements making ourselves familiar with the reserve account requirements. This concern was found in late 2024 and was corrected immediately with transfers happening in October 2024. Moving forward the transfer to the reserve account happened on a monthly basis in conjunction with the mortgage payment. OCCDA has met the account balance requirements for the reserve accounts which currently have $65,392.10.

View Audit 366733

Finding 1153497 (2024-004)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.328

Corrective Action: 4-C has implemented a procedure for reviewing and approving all financial reports to external entities. Responsible for Corrective Action: Management Team Anticipated Completion Date: 8/26/2025

View Audit 366731

Finding 1153496 (2024-003)

Material Weakness 2024

Community Coordinated Child Care, Inc.

WI

Matching / Level of Effort / Earmarking § 200.303 § 200.306

Corrective Action: 4-C will implement procedures for tracking and documenting matching contributions. Responsible for Corrective Action: Executive Director, Business Manager Anticipated Completion Date: 12/31/2025

View Audit 366731

Finding 1153481 (2024-003)

Material Weakness 2024

Ecostudies Institute

WA

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.414

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends additional internal scrutiny and controls surrounding applicable compliance requirements when there is a change in policies and procedures, such as the change...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends additional internal scrutiny and controls surrounding applicable compliance requirements when there is a change in policies and procedures, such as the change in effective indirect cost rate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Ecostudies’ policy has always been to use the NICRA rate at the start of an agreement (or when we start working on the project) through the course of the agreement/task order’s performance period, even when a NICRA rate changes during the performance period. This policy was based on discussions with other non-profit organizations with federal awards. During the FY 2024 audit we raised this issue with CLA to receive clarification and guidance. Our understanding from that discussion was that CLA agreed that our policy was acceptable and appropriate. Our corrective action will be to work with each federal partner to ensure there is clear documentation of the direct and indirect costs in the agreement. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025

View Audit 366729 Questioned Costs: $1

Finding 1153480 (2024-002)

Material Weakness 2024

Ecostudies Institute

WA

Questioned Costs Procurement, Suspension & Debarment § 200.318 § 200.320

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends regular review of the Organization's procurement policies to ensure they continue to meet procurement standards, as set by Uniform Guidance, and they continue...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends regular review of the Organization's procurement policies to ensure they continue to meet procurement standards, as set by Uniform Guidance, and they continue to be consistently implemented. CLA also recommends reviewing internal controls surrounding procurements to ensure they are sufficient to prevent noncompliance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in April 2024 upon receipt of our FY 2022 audit and further amended in August 2024 during FY 2023 audit to update internal procurement policies to match Uniform Guidance requirements. We believe these corrective actions would have captured most, if not all, of the incidents in February and March 2024 that contributed to this repeat finding. That said we will continue to regularly review the Organization’s procurement policies to ensure they meet procurement standards. We also aim to implement an annual internal control review to ensure they are sufficient to prevent noncompliance. Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/01/2025

View Audit 366729 Questioned Costs: $1

Finding 1153479 (2024-001)

Material Weakness 2024

Ecostudies Institute

WA

Subrecipient Monitoring HUD Housing Programs Reporting § 200.329

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required re...

Conservation and Rehabilitation of Natural Resources on Military Installations – Assistance Listing No. 12.005 Recommendation: CLA recommends for the Organization to place emphasis on stronger controls around the timely filing of required reports, such as retaining a monthly checklist of required reconciliations and reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Previous corrective actions were completed in October 2024 following FY 2022 & 2023 Audits, including creating a calendar of required reconciliations and reports for all agreements. We also updated our procedure for review, approval, and documentation of Federal Financial Reports. We intend to add an additional and stronger control by adding performance and financial report schedules as part of our internal project software (Asana). Name(s) of the contact person(s) responsible for corrective action: Gary Slater Planned completion date for corrective action plan: 10/1/2025

View Audit 366729

Finding 1153478 (2024-001)

Material Weakness 2024

Mississippi Regional Housing Authority II

MS

HUD Housing Programs Special Tests & Provisions Internal Control / Segregation of Duties

Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation o...

Corrective Action Plan: Upon assuming the role of Executive Director in July 2024, it became clear that rent reasonableness studies were not being conducted under the previous administration, as required. Recognizing the importance of compliance with HUD regulations, I initiated the implementation of a rent reasonableness policy and process. To support this effort, we entered into a contract with MRI to provide us with the rent reasonableness software. Last year we supplied MRI with the necessary property addresses and zip codes to begin the analysis. Due to the complexity of the implementation and the volume of data required, the setup process took time. We are now actively incorporating rent reasonableness determinations into all tenant files during annual recertifications and interims. With nearly 700 families in our program, this is an ongoing process, but significant progress has been made. Our team is fully committed to ensuring full compliance with HUD regulations, and we continue to work diligently toward that goal. In addition, to ensure continued compliance and to maintain the integrity of our files, the HCV Supervisor will be conducting weekly audits. This internal quality control measure helps us identify and address any inconsistencies or issues in a timely manner.

View Audit 366728

Finding 1153463 (2024-003)

Material Weakness 2024

Thomas University, Inc.

GA

Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify...

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. Thomas University Financial Aid office has an add and drop Report process that runs every day to identify changes in enrollment. Jenzabar has intergraded process that updates the R2T4 withdraw date based on the date input by the Registrar as the Last Date of Attendance according to the Withdraw Record. All Withdraw Records are shared with Financial Aid and the dates are reviewed for accuracy prior to completing calculation. Students are identified as Online or On-Campus students determined by Site. Based on the students’ Site, the number of break days are entered. Jenzabar automatically adjusts any award determined by the calculation process built in Jenzabar. Planned Implementation Date of Corrective Action: This process was created and implemented February 5, 2025. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid

View Audit 366719 Questioned Costs: $1

Finding 1153461 (2024-002)

Material Weakness 2024

Thomas University, Inc.

GA

Questioned Costs Student Financial Aid Eligibility

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with...

Responsible Official’s Response and Corrective Action Planned: We agree with the finding and recommendations. Thomas University has upgraded its student information system from CAMS to Jenzabar. The Financial Aid module Jenzabar Financial Aid has been configured by the Director of Financial Aid with a group process to identify enrollment level changes. This process is programmed to adjust the student scheduled Pell to reflect the updated Pell amount based on the Pell table. This process will reduce the Pell amount if the hours adjust down even when the Pell has already disbursed. This process will also increase the Pell when the hours increase. This process is on a scheduler that runs daily. Planned Implementation Date of Corrective Action: This process was created and implemented 10/01/2024. Person Responsible for Corrective Action: Derek Haskins, Director of Financial Aid

View Audit 366719 Questioned Costs: $1

Finding 1153455 (2024-001)

Material Weakness 2024

Bladenboro Housing Authority

NC

Eligibility HUD Housing Programs Reporting

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Manageme...

Bladenboro Housing Authority Corrective Action Plan For the Year Ended December 31, 2024 Section II - Financial Statement Findings None Reported Section III - Federal Award Findings and Questioned Costs Finding 2024-001 Name of Contact Person: Becky Tatum Interim Director Corrective Action: Management will implement proper internal control procedures for the Public and Indian Housing program eligibility requirements. Proposed Completion Date: Immediately

View Audit 366705

Finding 1153454 (2024-003)

Material Weakness 2024

Shawnee Christian Healthcare Center, Inc.

KY

Reporting Program Income

Management will review their process and policy for retaining supporting documentation.

View Audit 366700

Finding 1153453 (2024-002)

Material Weakness 2024

Shawnee Christian Healthcare Center, Inc.

KY

Special Tests & Provisions Eligibility Matching / Level of Effort / Earmarking

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throu...

The Health Center will review all applicable policies and ensure that all personnel responsible for and involved in the sliding fee discount program adequately demonstrate their understanding of the sliding fee discount application program. Management will conduct internal reviews periodically throughout the year to verify patent accounts have been adjusted properly.

View Audit 366700

Finding 1153444 (2024-001)

Material Weakness 2024

Plan of Action for Challenging Times INC

CA

PACT Management acknowledges the late submission of the audit and apologizes for any inconvenience. Future audits will be submitted by the required deadline. This year was the first year that the organization has had to submit a single audit in nearly 10 years due to the federal spending thresholds ...

PACT Management acknowledges the late submission of the audit and apologizes for any inconvenience. Future audits will be submitted by the required deadline. This year was the first year that the organization has had to submit a single audit in nearly 10 years due to the federal spending thresholds that require a single audit. The process took longer than anticipated and there were some learning curves. We plan to start the process earlier this year, and in future years to ensure on time submission

View Audit 366685

Finding 1153443 (2024-001)

Material Weakness 2024

Springfield Public School District 186

IL

The District will implement a process to track the submission time of the data collection form and audit package.

View Audit 366675

Corrective Action Plans

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