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Corrective Action Plans

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Finding 1171943 (2025-001)
Material Weakness 2025
Grange Acres Nonprofit Housing Corporation (phase Ii)
MI
Special Tests & Provisions HUD Housing Programs Significant Deficiency
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Suite 1 Lansing, MI 4...
U.S. Department of Housing and Urban Development Grange Acres Nonprofit (Phase II) respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Maner Costerisan, P.C. 2425 E. Grand River Ave, Suite 1 Lansing, MI 48912 Audit period: July 1, 2024 – June 30, 2025 The finding from the June 30, 2025 schedule of findings and questions costs is discussed below. The finding is numbered consistent with the number assigned in the schedule. Finding Number 2025-001 – Significant Deficiency in Internal Control over Major Federal Program Compliance: Special Tests and Provisions: - Replacement Reserve Requirements Recommendation: The Project should deposit $429 into the replacement reserve account. Additionally, procedures should be followed to ensure management identifies the need for required deposits. Action Taken: The Project has deposited the underfunded amount and will review future HUD communications to identify replacement reserve funding requirements.
View Audit 385022
Finding 1171934 (2025-003)
Material Weakness 2025
City of Wells, Nv
NV
Reporting Cash Management Significant Deficiency § 200.303
Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that the non-Federal entity must establish and maintain effective internal control over the Federal award. Eide Bailly noted two out of five reimbursement requests had no evidence of approval. Responsible Individuals: Samantha Nance, City C...
Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires that the non-Federal entity must establish and maintain effective internal control over the Federal award. Eide Bailly noted two out of five reimbursement requests had no evidence of approval. Responsible Individuals: Samantha Nance, City Clerk Corrective Action Plan: Create a checklist for all reimbursement request procedures to include prepared by and approved by signatures with every request. Anticipated Completion Date: Immediately
View Audit 384971
Finding 1171933 (2025-002)
Material Weakness 2025
City of Wells, Nv
NV
Procurement, Suspension & Debarment
Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires contracts to include Disadvantaged Business Enterprise (DBE) Contract Terms and Conditions as specified by EPA regulations. Eide Bailly noted contract tested was missing the required DBE Contract Terms and Conditions. Responsible Individual...
Finding Summary: 2 CFR Part 200 (Uniform Guidance) requires contracts to include Disadvantaged Business Enterprise (DBE) Contract Terms and Conditions as specified by EPA regulations. Eide Bailly noted contract tested was missing the required DBE Contract Terms and Conditions. Responsible Individuals: Samanthat Nance, City Clerk Corrective Action Plan: Create a checklist for bid documents and bid contracts to be utilized going forward for all bid work. Anticipated Completion Date: Immediately
View Audit 384971
Finding 1171902 (2025-001)
Material Weakness 2025
National Runaway Switchboard
IL
Cash Management Reporting
Condition: Certain expenditures were included in drawdowns in which the disbursement of funds did not occur within 3 business days per PMS guidelines. Corrective Action Taken or Planned: Management will better monitor cash reserves and ensure the Organization is complying with PMS guidelines. Manage...
Condition: Certain expenditures were included in drawdowns in which the disbursement of funds did not occur within 3 business days per PMS guidelines. Corrective Action Taken or Planned: Management will better monitor cash reserves and ensure the Organization is complying with PMS guidelines. Management is also working on a plan to build operating reserves and expand funding sources to assist in the Organization’s ability to navigate funding lapses. Anticipated Date of Completion: September 30, 2026 Name of Contact Person: Amanda Whitlock, Chief Executive Officer Management Response: Management concurs with the finding
View Audit 384941
Finding 1171892 (2025-001)
Material Weakness 2025
Housing Authority of the City of College Park
GA
HUD Housing Programs § 200.05
Finding 2025-001: Capital Fund Program – Cash Management Reference to Audit Report: Auditors noted that the Authority did not comply with HUD’s 3‑day rule for expenditure of drawdowns. Cause: Invoices were not fully verified before requesting drawdowns. Effect: Funds were drawn down before being pay...
Finding 2025-001: Capital Fund Program – Cash Management Reference to Audit Report: Auditors noted that the Authority did not comply with HUD’s 3‑day rule for expenditure of drawdowns. Cause: Invoices were not fully verified before requesting drawdowns. Effect: Funds were drawn down before being payable, resulting in noncompliance with HUD cash management rules. Corrective Action Plan: -Implement an invoice verification checklist prior to drawdowns. -Require dual sign‑off by the Executive Director and Director of Administration/Finance. -Adopt a drawdown timing policy to ensure funds are requisitioned only when invoices are ready for payment. -Maintain a drawdown log and conduct quarterly compliance reviews. Responsible Parties: -Executive Director – oversight and approval. -Director of Administration/Finance – verification and processing. Timeline: -30 days: Checklist and dual sign‑off implemented. -60 days: Staff training completed. -Ongoing: Quarterly reviews. Questioned Costs: None. Management Views: Management agrees.
View Audit 384909
Finding 1171891 (2025-002)
Material Weakness 2025
Housing Authority of the City of College Park
GA
HUD Housing Programs
Finding 2025-002: Housing Choice Voucher Program – Utility Allowance Reference to Audit Report: Auditors found that utility allowances on HUD Form 50058 were not consistently calculated in accordance with Section 242 of the 2014 Appropriations Act. Cause: Software errors and inconsistent application...
Finding 2025-002: Housing Choice Voucher Program – Utility Allowance Reference to Audit Report: Auditors found that utility allowances on HUD Form 50058 were not consistently calculated in accordance with Section 242 of the 2014 Appropriations Act. Cause: Software errors and inconsistent application of procedures. Effect: Tenant payments and Housing Assistance Payments (HAP) were incorrectly calculated. Corrective Action Plan: -Work with software vendor to correct calculation errors. -Conduct a review of tenant files and make adjustments where necessary. -Update internal procedures to require verification of utility allowance at annual reexaminations. -Provide refresher training to program staff. -Perform quarterly spot checks of HUD Form 50058 entries. Responsible Parties: -Executive Director – oversight and compliance. -Program Manager – staff training, file review, and monitoring. Timeline: -30 days: Correct software issue and begin file review. -60 days: Complete file review and training. -Ongoing: Quarterly monitoring. Questioned Costs: None. Management Views: Management agrees. Conclusion The College Park Authority acknowledges both findings and has established corrective action plans with clear responsibilities, timelines, and monitoring procedures to ensure compliance with HUD regulations and prevent recurrence.
View Audit 384909
Finding 1171890 (2025-001)
Material Weakness 2025
Durham's Partnership for Children
NC
Reporting Subrecipient Monitoring § 200.328
Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and interna...
Completion of Oustanding Reports: All required SF-425 reports for continuing Early Head Start grants have been completed. Policy and Procedure Enhancements: DPFC has updated its financial policies and procedures to formally document federal reporting responsibilities, required timelines, and internal review protocols. Enhanced Monitoring and Oversight: A standardized monthly compliance claendar has been implemented and is actively monitored by the CFO to ensure upcoming reporting deadlines are identified and met.
View Audit 384899
Finding 1171885 (2025-001)
Material Weakness 2025
Hope Network and Affiliates
MI
Allowable Costs / Cost Principles Cash Management HUD Housing Programs § 200.328 § 200.329
Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Correct...
Hope Network acknowledges receipt of the Schedule of Findings and Questioned Costs included in the Single Audit Report dated January 21, 2026, identifying Finding #2025-001: Major Federal Award Finding- Reporting. Hope Network agrees with this finding and the recommended actions to be taken. Corrective Action Plan: Specific Corrective Action: Completion Date File all overdue semiannual performance reports. Completed Submit overdue required written request due upon final funds draw and project completion. Completed Finance department will review all grant agreements to ensure all required reporting, not just financial reports, are tracked and filed in timely within the terms of the grant agreement. 03/31/2026 Finance in conjunction with Hope Network Foundation will review existing grant procedures to develop a uniform process to be utilized across all Hope Network Affiliates. 06/30/2026 We are committed to resolving this issue.
View Audit 384872
Finding 1171882 (2025-004)
Material Weakness 2025
Belleville Township High School District No. 201
IL
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
The District will review the general ledger and compare the expenditure reports to ensure agreement before the reports are submitted.
View Audit 384864
Finding 1171881 (2025-001)
Material Weakness 2025
Meridian Community Unit School District No. 101
IL
Reporting School Nutrition Programs Internal Control / Segregation of Duties
Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illi...
Finding Type: Significant Deficiency. Name of Contact Person: Dr. Lisa Thomas, Superintendent. Recommendation: We recommend the District expand their internal controls to require a responsible official to review the daily meal count reports for accuracy prior to submission of the reports to the Illinois State Board of Education. Corrective Action: Daily meal counts will be rectified by administration on a monthly basis. Proposed Completion Date: Immediately.
View Audit 384861
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
A. Summary of Audit Results
A. Summary of Audit Results
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
N/A – No response required.
N/A – No response required.
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
B. Findings - Financial Statements Audit
B. Findings - Financial Statements Audit
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
N/A – No findings.
N/A – No findings.
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
C. Findings and Questioned Costs - Major Federal Award Program Audit
C. Findings and Questioned Costs - Major Federal Award Program Audit
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
Finding No. 2025-001 (LSC Basic Field Grant, CFDA No. 09.447061):
Finding No. 2025-001 (LSC Basic Field Grant, CFDA No. 09.447061):
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
Comment on finding – Virginia Legal Aid Society, Inc. (the “Society”) agrees with the
Comment on finding – Virginia Legal Aid Society, Inc. (the “Society”) agrees with the
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
finding that insufficient fidelity bond coverage was maintained for part of the year ended
finding that insufficient fidelity bond coverage was maintained for part of the year ended
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
June 30, 2025.
June 30, 2025.
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
Action planned – The Society has obtained the required coverage and has designed and
Action planned – The Society has obtained the required coverage and has designed and
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
instituted procedures to ensure the required coverage is maintained on a prospective basis.
instituted procedures to ensure the required coverage is maintained on a prospective basis.
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
D. Status of Corrective Actions on Prior Findings
D. Status of Corrective Actions on Prior Findings
View Audit 384860
Finding 1171874 (2025-001)
Material Weakness 2025
Virginia Legal Aid Society, Inc.
VA
All prior findings have been corrected.
All prior findings have been corrected.
View Audit 384860
Finding 1171873 (2025-002)
Material Weakness 2025
Central Texas Food Bank
TX
Equipment & Real Property Management Reporting School Nutrition Programs § 200.502
Finding Reference: 2025-002 - Special Tests and Provisions — Accountability for USDA Foods— Questioned Costs: None Responsible Person: Todd Frease, CFO Actions & Timelines: 1. Valuation Policy (within 30 days from report issuance): Adopt an approved USDA valuation method (WBSCM price or rolling aver...
Finding Reference: 2025-002 - Special Tests and Provisions — Accountability for USDA Foods— Questioned Costs: None Responsible Person: Todd Frease, CFO Actions & Timelines: 1. Valuation Policy (within 30 days from report issuance): Adopt an approved USDA valuation method (WBSCM price or rolling average) and document the policy. 2. Formal Inventory SOPs (within 60 days of report issuance): Issue written SOPs covering count preparation, reconciliation, and documentation retention per 7 CFR §250.19. 3. Training (within 60 days): Train finance and inventory staff on valuation requirements and new SOPs. 4. Annual Monitoring (ongoing): Review valuation application and inventory reconciliations annually and report results to leadership. Anticipated Completion Date: Initial policy and SOPs within 60 days of report issuance; ongoing monitoring thereafter.
View Audit 384843
Finding 1171871 (2025-001)
Material Weakness 2025
Central Texas Food Bank
TX
Allowable Costs / Cost Principles § 200.403 § 200.405
Finding Reference: 2025-001 – Activities Allowed or Unallowed Costs/Cost Principles — Food Distribution Cluster (TEFAP/CCC/CSFP) — Questioned Costs: 188,459 Responsible Person: Todd Frease, CFO Planned Actions & Timelines: 1. Allocation Methodology Correction (by 30 days from report issuance): We wi...
Finding Reference: 2025-001 – Activities Allowed or Unallowed Costs/Cost Principles — Food Distribution Cluster (TEFAP/CCC/CSFP) — Questioned Costs: 188,459 Responsible Person: Todd Frease, CFO Planned Actions & Timelines: 1. Allocation Methodology Correction (by 30 days from report issuance): We will redesign our administrative cost allocation model to remove the CCC double-counting and ensure each program’s share is based on documented, reasonable measures of benefit, consistent with 2 CFR §200.405. The revised workbook will include locked formulas and version control. 2. Secondary Review Control (effective next monthly close): We will implement a two-step review: preparer signs off on the allocation workbook, and an independent reviewer validates sources, bases, and formula ranges before posting entries or submitting claims. Evidence of review will be retained in monthly share drive by indicating approval through email. Anticipated Completion Date: Within 60 days of report issuance
View Audit 384843
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