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Corrective Action Plans

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Finding 1173384 (2025-003)
Material Weakness 2025
Storm Lake Community School District
IA
Internal Control / Segregation of Duties
SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2025-001.
SEE REPONSE AND CORRECTIVE ACTION PLAN AT 2025-001.
View Audit 387038
Finding 1173368 (2025-001)
Material Weakness 2025
Town of New Fairfield
CT
Reporting Internal Control / Segregation of Duties
Condition The amount reported in the June 30, 2025 project and expenditure report for total expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. Corrective Action Plan The Town will implement procedures to ensure reports are based upon the Town’s general l...
Condition The amount reported in the June 30, 2025 project and expenditure report for total expenditures was not able to be reconciled to the amounts expended in the Town’s general ledger. Corrective Action Plan The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines. This is expected to be completed by June 30, 2026. The implementation process for the finding will be monitored by the Town’s Finance Director Adam Lawrence.
View Audit 387023
Finding 1173359 (2025-002)
Material Weakness 2025
Kalihi-Palama Health Center (hale Ho'ola Hou)
HI
Procurement, Suspension & Debarment
Finding 2025.002 Procurement, Suspension and Debarment Recommendation Kalihi-Palama Health should establish a system of internal controls to review employees in accordance with the Uniform Guidance requirements for suspension and debarment. These procedures should be reviewed with the appropriate st...
Finding 2025.002 Procurement, Suspension and Debarment Recommendation Kalihi-Palama Health should establish a system of internal controls to review employees in accordance with the Uniform Guidance requirements for suspension and debarment. These procedures should be reviewed with the appropriate staff to ensure compliance with requirements. Action Taken: Effective Februaty 9, 2026, we will implement the following changes to ensure employees are reviewed for suspension and debarment and the approval is documented. -Review and update the suspension and debarment internal process -Ensure all applicable employees are trained in the suspension and debarment process and understand their role and responsibilities -Implement a formal and documented monthly review and approval process by the Human Resources Supervisor/Director. -Ensure all source documents and approvals are properly stored and available for future reference as needed Emmanuel Kintu CEO/ Executive Director Kalihi-Palama Health Center
View Audit 387012
Finding 1173358 (2025-001)
Material Weakness 2025
Kalihi-Palama Health Center (hale Ho'ola Hou)
HI
Special Tests & Provisions Subrecipient Monitoring Eligibility
Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9,...
Finding 2025.001 Special Tests and Provisions - Sliding Fee Discounts Recommendation Kalihi-Palama Health should establish a system of internal controls to ensure that all sliding fee discounts are properly calculated and supported based on family size and income. Action Taken: Effective February 9, 2026, we will implement the following changes to ensure clients are appropriately charged according to the sliding fee scale. -Update the frequency of our sliding fee scale employee training sessions -Implement monthly spot checks to ensure compliance to the sliding fee scale and provide timely feedback
View Audit 387012
Finding 1173353 (2025-001)
Material Weakness 2025
Hoosac Valley Regional School District
MA
Procurement, Suspension & Debarment § 200.317 § 200.327
Finding Reference Number: 2025-001 – Noncompliance with Procurement Requirements Planned Corrective Action: Food Service Director will participate in the collaborative purchasing each year and will not utilize vendors that do not appear on the bid award. He will be sure to monitor bid results to ens...
Finding Reference Number: 2025-001 – Noncompliance with Procurement Requirements Planned Corrective Action: Food Service Director will participate in the collaborative purchasing each year and will not utilize vendors that do not appear on the bid award. He will be sure to monitor bid results to ensure the previous year’s vendor was awarded the bid before purchasing and will create individual contracts with the vendors who have been awarded the bid for the school year. If not participating in the collaborative purchasing group, the Food Service Director will be sure to follow proper procurement processes to ensure compliance. Responsible Official Name: Erika Snyder Title: Business Manager Anticipated Completion Date: 9/1/2025
View Audit 387011
Finding 1173348 (2025-001)
Material Weakness 2025
S.a.f.e. House, Inc.
NM
Subrecipient Monitoring HUD Housing Programs Reporting
PLANNED CORRECTIVE ACTIONS PLANNED: The Organization acknowledges the finding and agrees with the recommendation. The Organization also notes that the percentage of adults maintaining or increasing income was impacted by several participants exiting the program near the end of the fiscal year. Due t...
PLANNED CORRECTIVE ACTIONS PLANNED: The Organization acknowledges the finding and agrees with the recommendation. The Organization also notes that the percentage of adults maintaining or increasing income was impacted by several participants exiting the program near the end of the fiscal year. Due to their shorter timeframe in the program, these participants had limited opportunity to achieve employment goals or secure increased income. The Organization will review program exit timing and case planning procedures to better ensure participants have adequate time to engage in employment-related services before exit, when possible. To address the finding and improve future performance, the Organization is implementing the following corrective actions: 1. Improved Income-Tracking System: A revised income-tracking process will be integrated into case-management to ensure income information is consistently updated at program entry, during routine case reviews, and at exit. 2. Enhanced Staff Training: Case managers and program staff will receive updated training on income documentation requirements, including timely data entry and verification procedures. 3. Quarterly Internal Monitoring: The Finance Manager will conduct quarterly reviews of participant files to ensure accurate income tracking and identify areas needing corrective attention. 4. Program Exit and Case Planning Adjustments: Program leadership will work with case managers to strengthen exit planning protocols, helping ensure participants have sufficient time to pursue employment goals before program completion whenever possible. 5. Regular Coordination Between Finance and Program Teams: Monthly cross-departmental check-ins will be established to keep financial and program data aligned and identify issues early.
View Audit 386992
Finding 1173346 (2025-001)
Material Weakness 2025
The Consortium of Universities of the Washington Metropolitan Area
DC
Allowable Costs / Cost Principles § 200.411 § 200.414 § 200.426
Planned Corrective Action: We removed all unallowable costs from our indirect cost pool to ensure full compliance with applicable cost principles. We implemented an additional layer of review during the preparation of our 2025 indirect cost rate proposal to identify and exclude any unallowable charg...
Planned Corrective Action: We removed all unallowable costs from our indirect cost pool to ensure full compliance with applicable cost principles. We implemented an additional layer of review during the preparation of our 2025 indirect cost rate proposal to identify and exclude any unallowable charges. We added a dedicated step to our monthly close process to review all new charges and determine whether any should be classified as unallowable. Anticipated Completion Date 12/31/2025. Responsible Contact Person: Katherine Page, Director of Finance
View Audit 386978
Finding 1173345 (2025-002)
Material Weakness 2025
The Consortium of Universities of the Washington Metropolitan Area
DC
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.430
Planned Corrective Action: Our payroll system provider corrected the backend setting to prevent employees from adjusting their timecards after they have been approved and locked. We reviewed and confirmed that the system is now functioning as intended to prevent similar issues in the future. We dedu...
Planned Corrective Action: Our payroll system provider corrected the backend setting to prevent employees from adjusting their timecards after they have been approved and locked. We reviewed and confirmed that the system is now functioning as intended to prevent similar issues in the future. We deducted the overage amount from the November 2025 invoice to reimburse the agency in full. Anticipated Completion Date 11/17/2025 & 12/31/2025. Responsible Contact Person: Katherine Page, Director of Finance
View Audit 386978
Finding 1173339 (2025-001)
Material Weakness 2025
Jackson County Mass Transit District
IL
The District plans to implement more oversight on grant funding requests.
The District plans to implement more oversight on grant funding requests.
View Audit 386941
Finding 1173338 (2025-001)
Material Weakness 2025
Housing and Community Redevelopment Authority of Marlboro County
SC
HUD Housing Programs
Subject: Corrective Action Plan for finding 2025-001 Utilities Allowance Calculation Please find our response in regards to the utility allowance calculation: Finding No. 2025-001: Utilities Allowance Calculation Marlboro Housing Authority was made aware of this finding during the audit file process...
Subject: Corrective Action Plan for finding 2025-001 Utilities Allowance Calculation Please find our response in regards to the utility allowance calculation: Finding No. 2025-001: Utilities Allowance Calculation Marlboro Housing Authority was made aware of this finding during the audit file process. We discovered that the error has to do with the changing of bedroom sizes within our SACS software. This is a process that staff must manually change when household sizes change, as it will not automatically correct when an interim or recertification is processed. Our staff has been briefed about this matter, and they will make sure that the household size and bedroom size is reflected correctly in our software, each time they review a participant file. This should resolve any error in utility allowance calculation going forward. I hope this plan for corrective action will satisfy this finding. Please feel free to contact me if you have any questions. Sincerely, Pamela Stevens Pamela Stevens Executive Director
View Audit 386938
Finding 1173337 (2025-001)
Material Weakness 2025
Mound Bayou Housing Authority
MS
Cash Management HUD Housing Programs Material Weakness § 200.305
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 386927
Finding 1173336 (2025-003)
Material Weakness 2025
Nicolet Area Technical College District
WI
Special Tests & Provisions Student Financial Aid Reporting
Upon notification of the reporting error, the institution corrected the enrollment status effective date in both the National Student Clearinghouse (NSC) and NSLDS to reflect the student's actual withdrawal date of November 15, 2024. To prevent future reporting errors, the Registrar's Office will im...
Upon notification of the reporting error, the institution corrected the enrollment status effective date in both the National Student Clearinghouse (NSC) and NSLDS to reflect the student's actual withdrawal date of November 15, 2024. To prevent future reporting errors, the Registrar's Office will implement an additional procedural verification step in the enrollment status reporting process. This step will include a review of effective dates prior to submission to NSC and NSLDS. The Registrar will also ensure appropriate staff training and oversight as process documentation is developed and implemented in the new student information system.
View Audit 386921
Finding 1173332 (2025-002)
Material Weakness 2025
North Country Food Bank, Inc.
MN
Allowable Costs / Cost Principles § 200.442
Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures for allocating expenses to grants to ensure only allowable expenses are charged to the grant. Completion Date: Immediately
Contact Person: Susie Novak Boelter, Executive Director Corrective Action Plan: The Food Bank will review their procedures for allocating expenses to grants to ensure only allowable expenses are charged to the grant. Completion Date: Immediately
View Audit 386915
Finding 1173328 (2025-005)
Material Weakness 2025
Harmony Area School District
PA
Internal Control / Segregation of Duties
Action Taken: Management agrees with the recommendations and will have the business manager compare the support for the amounts reported to the District’s books and records prior to submission. Further, management will implement a review process to confirm the accuracy of the amounts reported, as we...
Action Taken: Management agrees with the recommendations and will have the business manager compare the support for the amounts reported to the District’s books and records prior to submission. Further, management will implement a review process to confirm the accuracy of the amounts reported, as well as maintain the supporting information. Proposed Completion Date: March 31, 2026
View Audit 386901
Finding 1173327 (2025-004)
Material Weakness 2025
Harmony Area School District
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to...
Action Taken: Management agrees with the recommendations. The management team involved with grants will work to modify and improve the current procedures and will implement the controls surrounding grant compliance, from the application process through final reporting. The team will also continue to work to enhance our grant monitoring, including resuming management team meetings to keep everyone abreast of the status of grants. In addition, we will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements. Proposed Completion Date: June 30, 2026
View Audit 386901
Finding 1173326 (2025-003)
Material Weakness 2025
Harmony Area School District
PA
Reporting Subrecipient Monitoring
Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts for 2023-24, agreeing the expenditures to the District’s books and records. In addition, the business manager wil...
Action Taken: Management agrees with the recommendations and will contact the Pennsylvania Department of Education to inquire as to how to resubmit the annual report with correct amounts for 2023-24, agreeing the expenditures to the District’s books and records. In addition, the business manager will ensure the amounts reported for the upcoming annual report for fiscal year 2024-25 contain the correct expenditures and that the expenditures agree with the District’s books and records. Proposed Completion Date: March 31, 2026
View Audit 386901
Finding 1173325 (2025-002)
Material Weakness 2025
Harmony Area School District
PA
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will wor...
Action Taken: Management agrees with the recommendations. The unique situation with the COVID-19 funding, coupled with shifts in the business manager’s duties over the last few years and the staff retirement has resulted in grant report filings becoming a lower priority. The management team will work together and will resume management team meetings to determine and monitor the duties for which each is responsible. Strides have been made in this regard, as the principals have become involved in Federal program training, budgeting, and scheduling. Although the aforementioned report submissions are delinquent and funding was suspended, some filings have been completed, and certain payments have been received and others are forthcoming. However, management will begin to gradually involve the new business office employee in grant reporting to improve on compliance with grant reporting requirements. Proposed Completion Date: June 30, 2026
View Audit 386901
Finding 1173320 (2025-001)
Material Weakness 2025
Art in Motion
IL
Procurement, Suspension & Debarment School Nutrition Programs § 200.318 § 200.319 § 200.320
The organization will revise and reinforce its procurement policies to ensure compliance with 2 CFR 200.318–200.320. Staff involved in procurement will receive training in federal procurement standards, including competitive bidding and documentation requirements. Internal controls will be strengthe...
The organization will revise and reinforce its procurement policies to ensure compliance with 2 CFR 200.318–200.320. Staff involved in procurement will receive training in federal procurement standards, including competitive bidding and documentation requirements. Internal controls will be strengthened to ensure consistent application of procedures and oversight. Anticipated Completion Date: January 31, 2026. Responsible Contact Person: Alfred D. Ivy, Director of Business Affairs & Operations.
View Audit 386895
Finding 1173317 (2025-001)
Material Weakness 2025
San Angelo Independent School District
TX
Special Tests & Provisions Student Financial Aid Significant Deficiency
Finding 2025-001 Special Tests and Provisions – Participation of Private School Children Finding Summary: The District failed to conduct timely consultations with private school officials regarding the implementation of the Stronger Connections Grant. Responsible Individuals: Dr. Farrah Gomez, Deput...
Finding 2025-001 Special Tests and Provisions – Participation of Private School Children Finding Summary: The District failed to conduct timely consultations with private school officials regarding the implementation of the Stronger Connections Grant. Responsible Individuals: Dr. Farrah Gomez, Deputy Superintendent of Academics and School Leadership Corrective Action Plan: The District will establish and implement written procedures to ensure annual consultation meetings with private school officials for all grants under the Title IV program. Additionally, the District will consult with TEA to determine next steps regarding the Stronger Connections Grant. Anticipated Completion Date: January 2026
View Audit 386886
Finding 1173316 (2025-001)
Material Weakness 2025
St. Monica's Home
NE
Allowable Costs / Cost Principles § 200.430
Significant Deficiency in Internal Controls over Compliance for Allowable Costs/Cost Principles Finding Summary: The Organization did not maintain documentation to support payroll timesheet approvals. Responsible Individuals: Danielle Smith, Executive Director Corrective Action Plan: Payroll procedu...
Significant Deficiency in Internal Controls over Compliance for Allowable Costs/Cost Principles Finding Summary: The Organization did not maintain documentation to support payroll timesheet approvals. Responsible Individuals: Danielle Smith, Executive Director Corrective Action Plan: Payroll procedures will be updated to incorporate this process and the Organization will maintain documentation of payroll timecard approval to support payroll amounts allocated to the federal award. Anticipated Completion Date: June 2026
View Audit 386880
Finding 1173315 (2025-003)
Material Weakness 2025
BLOOMINGDALE UTILITY DISTRICT OF SULLIVAN COUNTY
TN
Procurement, Suspension & Debarment Allowable Costs / Cost Principles
The Utility will review and write a more detailed version of procurement policies to ensure complete and continuous compliance with the requirement in the Uniform Guidance
The Utility will review and write a more detailed version of procurement policies to ensure complete and continuous compliance with the requirement in the Uniform Guidance
View Audit 386872
Finding 1173311 (2025-001)
Material Weakness 2025
Cerritos Community College District
CA
Subrecipient Monitoring Special Tests & Provisions Student Financial Aid
Views of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure Returns of Title IV funds are returned no later than 45 days after that date the College determines the student has withdrew.
Views of Responsible Officials and Corrective Action Plan The District agrees with the finding and will implement procedures that will ensure Returns of Title IV funds are returned no later than 45 days after that date the College determines the student has withdrew.
View Audit 386844
Finding 1173296 (2025-003)
Material Weakness 2025
City of Lawton
OK
Procurement, Suspension & Debarment § 200.318 § 200.326
The Organization concurs with the finding and is reviewing procurement policies to ensure adequate documentation is maintained.
The Organization concurs with the finding and is reviewing procurement policies to ensure adequate documentation is maintained.
View Audit 386837
Finding 1173293 (2025-002)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Eligibility Reporting
FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HU...
FINDING No. 2025-002: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should implement procedures to ensure tenant eligibility is verified in a timely manner and tenant files are properly maintained. Action Taken: Staff training has been provided with additional HUD training inclusive of EIV reporting and tenant file maintenance and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips CFO
View Audit 386834
Finding 1173292 (2025-001)
Material Weakness 2025
Senior Citizens Housing Development Corporation of Bell
FL
HUD Housing Programs Reporting
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral ...
Oversight Agency for Audit, Senior Citizens Housing Development Corporation of Bell respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201, Coral Springs, Florida 33067 Audit period: July 1, 2024 through June 30, 2025 The findings from the June 30, 2025 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers in the schedule. SECTION III – FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for Elderly, ALN 14.157 Recommendation: The Project should refund security deposits timely. Action Taken: Staff training has been provided and included in monthly reporting procedures. A system glitch caused the delay.
View Audit 386834
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