Corrective Action Plans

Finding 1168844 (2024-003)

Material Weakness 2024

GA

Procurement, Suspension & Debarment Reporting

2024-003 ARPA Annual Performance Report Criteria: The federal grant agreement for the Coronavirus State and Local Fiscal Recovery Funds grant (AL 21.027), along with relevant federal program regulations, mandates the submission of annual performance reports. These reports are essential for demonstra...

2024-003 ARPA Annual Performance Report Criteria: The federal grant agreement for the Coronavirus State and Local Fiscal Recovery Funds grant (AL 21.027), along with relevant federal program regulations, mandates the submission of annual performance reports. These reports are essential for demonstrating compliance and the effective use of federal funds in achieving program objectives. Condition/Context: Pierce County failed to submit its annual performance report for the fiscal year ended December 31, 2024, for the CSLFRF grant to the U.S. Department of the Treasury. The performance report, a required element of the grant agreement, documents the progress and outcomes of the program. As of the date of this report, the performance report has not been submitted. Views of Responsible Officials and Planned Corrective Action: We concur and will implement the appropriate controls to comply with the grant requirements. State Law Compliance - Expenditures exceed appropriations Views of Responsible Officials and Planned Corrective Action: We concur. We will implement controls to ensure proper review of the County's budgets and appropriately amend the budgets throughout the year so that expenditures do not exceed appropriations at the legal level of budgetary control. Please let us know if additional information is needed. Thank you,

View Audit 381165

Finding 1168832 (2024-010)

Material Weakness 2024

City of Banning

CA

Allowable Costs / Cost Principles Cash Management Significant Deficiency § 200.303

Finding 2024-010 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds passed-through the State Water Resources Control Board Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: A00059, 2024 Finding Summary: Allowable Cos...

Finding 2024-010 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds passed-through the State Water Resources Control Board Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: A00059, 2024 Finding Summary: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control Corrective Action Plan: Prior to the 2024 audit process being completed, the city experienced significant staff turnover particularly in the Finance Department. The city is in the process of recruiting various key positions including Finance Director, Deputy Finance Director and Accounting Supervisor. This will ensure all proper processes are followed. Responsible Individual(s): Finance Director (short-term part-time staff); Deputy Finance Director (Vacant); Purchasing Manager (Vacant) Anticipated Completion Date: January 2026

View Audit 381038

Finding 1168831 (2024-009)

Material Weakness 2024

City of Banning

CA

Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking § 200.302

Finding 2024-009 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds passed-through the State ...

Finding 2024-009 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: 2021 Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds passed-through the State Water Resources Control Board Federal Financial Assistance Listing Number: 21.027 Federal Grantor: U.S. Department of Treasury Award No. and Year: A00059, 2024Finding Summary: Allowable Costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control and Instance of Non-Compliance Corrective Action Plan: The city is in the process of updating its Purchasing Policy and will include language on allowable costs and cost principles that are compliant with Title 2 C.F.R. Section 200. The process may be delayed with the absence of a Purchasing Manager. Responsible Individual(s): Finance Director (short-term part-time staff); Deputy Finance Director (Vacant); Purchasing Manager (Vacant) Anticipated Completion Date: December 2026

View Audit 381038

Finding 1168815 (2024-002)

Material Weakness 2024

New Jersey Emergency Medical Services Task Force Support Group

NJ

The 2024 audit was delayed for multiple reasons including a transition in responsibility for our accounting services which have greatly improved our overall financial management system, a mis-understanding of the audit period as there was an authorization to change our fiscal year which did not full...

The 2024 audit was delayed for multiple reasons including a transition in responsibility for our accounting services which have greatly improved our overall financial management system, a mis-understanding of the audit period as there was an authorization to change our fiscal year which did not fully process, resulting in the need to move forward with the audit presented here, and delays in information sharing between staff and the audit team. The Board expects to have all records and information necessary to conduct a timely audit for 2025.

View Audit 380998

Finding 1168814 (2024-001)

Material Weakness 2024

New Jersey Emergency Medical Services Task Force Support Group

NJ

Management acknowledges the condition noted regarding the maintenance of accounting records on a cash basis rather than an accrual basis in 2024, as well as the absence of a formal budget for the year under audit. We recognize that these factors contributed to errors in the financial records and res...

Management acknowledges the condition noted regarding the maintenance of accounting records on a cash basis rather than an accrual basis in 2024, as well as the absence of a formal budget for the year under audit. We recognize that these factors contributed to errors in the financial records and resulted in the need for several audit adjustments. To address the underlying causes identified, management is implementing the following corrective actions: • Transition to Accrual Basis Accounting: We have revised our accounting processes to ensure that all financial activity is recorded in accordance with generally accepted accounting principles (GAAP). This includes recording expenses in the period in which they are incurred and ensuring that all reconciliations reflect accrual basis adjustments. • Grant Reconciliation Oversight: We have strengthened our review of grant reconciliations and indirect cost calculations to ensure accuracy and compliance with grant requirements. The Treasurer reviews all reconciliations and submits same to the Board for review and approval on a monthly basis. • Timely Period End Close: Management is implementing a structured month end and year end close process to ensure that all reconciliations and supporting schedules are completed and reviewed promptly after period close. • Budget Preparation: Approximately 90% of all revenue and appropriations are driven by grant programs with specific spending requirements. As such, there are limited funds subject to the development of an operating budget outside of grant funding. However, the Board of Director's has initiated the development of an annual budget related to the discretionary funding.

View Audit 380998

Finding 1168795 (2024-004)

Material Weakness 2024

Fredonia-Moccasin Unified School District No. 6

AZ

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Material Weakness

2024-004 ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS / COST PRINCIPALS Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21...

2024-004 ACTIVITIES ALLOWED OR UNALLOWED AND ALLOWABLE COSTS / COST PRINCIPALS Program: Education Stabilization Fund – ESSER II and ESSER III Federal Assistance Listing Number: 84.425 Federal Agency: U.S. Department of Education Pass-Through Agency: Arizona Department of Education Grantor Number: 21FESSII-111175-01A and 21FESIII-111175-01A Questioned Costs: None Type of Finding: Material weakness in internal controls Condition/Context: For five of seven journal entries tested for the Education Stabilization Fund program, the District did not have documentation supporting that the entry was reviewed and approved by an individual separate from the preparer. Corrective Action: The District will review its process for preparing and recording journal entries to include a step to have the entries reviewed and approved by someone other than the preparer. In addition, the journal entries will include supporting schedules and documentation to explain why the entry is being prepared. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Dorene Mudrow, Superintendent

View Audit 380935

Finding 1168780 (2024-001)

Material Weakness 2024

WESTERN-WASHTENAW AREA VALUE EXPRESS, INC.

MI

Reporting Internal Control / Segregation of Duties § 200.512 § 200.520

Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and ...

Western-Washtenaw Area Value Express, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Auditor: Maner Costerisan, 2425 E. Grand River Ave, Suite 1, Lansing, Michigan 48912 Audit period: The funding from September 30, 2024 schedule of findings and questioned costs is discussed below. The finding is number consistently with the number assigned in the schedule. Finding - noncompliance with the Uniform Guidance Recommendation: As this was WAVE’s first Single Audit, management was still developing familiarity with Uniform Guidance audit submission requirements. The late submission resulted from an incomplete understanding of the deadlines associated with filing the Data Collection Form (DCF) and audit reporting package with the Federal Audit Clearinghouse (FAC). Action to be taken: To ensure timely submissions in future periods, management is implementing the following corrective actions: 1.Establish a formal written procedure for completing and filing the DCF and Single Auditreporting package in accordance with 2 CFR 200.512. 2.Assign a responsible individual within the finance department to oversee the Single Auditsubmission process and monitor related deadlines. 3.Create a compliance calendar that includes required federal reporting deadlines, including the30-day and 9-month submission rules. 4.Implement an internal review and approval step to confirm the completeness and accuracy of allrequired components prior to submission and to verify that submission occurs within therequired timeframe. 5.Provide training to finance personnel on federal audit reporting requirements and the FACsubmission process. These procedures will ensure future Single Audit submissions are completed on time and in accordance with Uniform Guidance. Anticipated Completion Date: December 31, 2025

View Audit 380901

Finding 1168773 (2024-002)

Material Weakness 2024

The Ocean Foundation

DC

Cash Management Subrecipient Monitoring § 200.305

Corrective Action Plan – Section III: Cash Management Condition: Two instances were identified where advance funds were not disbursed within a reasonable period after receipt, and reimbursement requests lacked secondary approval and supporting documentation. Cause: This particular award was an excep...

Corrective Action Plan – Section III: Cash Management Condition: Two instances were identified where advance funds were not disbursed within a reasonable period after receipt, and reimbursement requests lacked secondary approval and supporting documentation. Cause: This particular award was an exception because the funder requested that The Ocean Foundation draw the remaining balance of funds as the project was closing. Additionally, disbursement of large grant amounts was delayed due to a temporary reduction in staff. Effect: Delays in disbursement and lack of documentation increased the risk of noncompliance with Federal cash-management requirements. Corrective Action: • Implement a strict process for drawing funds beginning in FY26, including: o Written cash-management procedures compliant with 2 CFR §200.305. o Maintaining detailed reporting to support amounts drawn. o Timely program and project notifications for all drawdowns. • Establish a formal review and approval process for reimbursement requests. • Ensure advance funds are maintained in interest-bearing accounts when applicable. Timeline: • Written procedures and process implementation: FY26 • Staff training and monitoring: Ongoing Person Responsible: Jennifer Stahl, Finance Lead

View Audit 380884

Finding 1168698 (2024-001)

Material Weakness 2024

CITY OUTREACH, INC.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.

View Audit 380692

Finding 1168690 (2024-001)

Material Weakness 2024

Oregon Impact

OR

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Finding Reference Number: 2024-001 -Weakness in Controls over Accounting and Financial Reporting Description of Finding: At 6/30/2024 the Organization's current assets are less than its current liabilities, resulting in a deficit in net assets. Analysis found a material weakness in the Organization'...

Finding Reference Number: 2024-001 -Weakness in Controls over Accounting and Financial Reporting Description of Finding: At 6/30/2024 the Organization's current assets are less than its current liabilities, resulting in a deficit in net assets. Analysis found a material weakness in the Organization's controls over identifying and recording vendor bills that resulted in incorrectly omitting allowable costs from program grant expense reimbursement requests. Additionally, the Executive Director performed staff level program functions that were billed at their higher wage rate resulting in payroll costs in excess of allowed budget costs that were disallowed for reimbursement. Not properly identifying and requesting reimbursement for allowable program costs and incurring payroll costs in excess of allowed budgets has strained on the Organization's operating cash flows resulting in deficits and delays in satisfying the accounts payable obligations to the police agencies for which reimbursed funds have been requested. Statement of Concurrence or Nonconcurrence: The Organization agrees with the finding as presented. Corrective Action: The Organization has implemented a dual-review process for all grant expenses to ensure that eligible costs are identified and submitted as a means to reduce misidentification of expenses for allowed activities. Staff will also receive updated training on allowable expense categories to reduce misinterpretation. In monitoring payroll activities, the Organization has revised its grant payroll allocation process to ensure that duties performed under specific roles are billed at the appropriate rate. Future budgets will more clearly distinguish between roles and corresponding pay rates to prevent overages. All projects will undergo budget-to-expense reconciliation on a monthly basis to safeguard against missed claims and ensure that grant resources are maximized without exceeding allowable limits. Name of Contact Person: Janelle Lawrence, Executive Director Phone: 503-303-4954 E-mail: janelle@oregonimpact.org Projected Completion Date: June 30, 2026

View Audit 380665

Finding 1168670 (2024-001)

Material Weakness 2024

Tri-County Housing, Inc. Dba Total Concept & Subsidiaries

CO

Subrecipient Monitoring Eligibility Reporting § 200.512

Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the Dece...

Oversight Agency for Audit Tri-County Housing, Inc. dba Total Concept & Subsidiaries respectfully submits the following corrective action plan for the year ended December 31, 2024. Name of independent accounting firm: Audit Period: January 1, 2024 through December 31, 2024. The finding from the December 31, 2024 Schedule of Findings and Questioned Costs is discussed below. Finding 2024-1 Comments of the finding and recommendation: Management agrees with the finding. Action taken: We will assign the Executive Director to oversee all federal reporting deadlines and implement a centralized compliance calendar with automated reminders. Internal policies will be updated to require a formal review of reporting documents at least 45 days prior to submission deadlines. Additionally, relevant staff will receive training on Uniform Guidance requirements, and quarterly compliance meetings will be held to monitor progress. These actions are intended to ensure timely and accurate future submissions in accordance with federal regulations. If the oversight agency has questions regarding this plan, please email Steven Cordova, executive director of Tri-County Housing, Inc. dba Total Concept & Subsidiaries at scordova@totalconcept.net. Sincerely yours, Tri-County Housing, Inc. dba Total Concept & Subsidiaries

View Audit 380649

Finding 1168659 (2024-004)

Material Weakness 2024

Autoridad Del Distrito Del Centro De Convenciones

PR

A compliance calendar with reminders will be implemented. Each report will require dual verification (Finance and Project Management) before submission. Training will be provided to all personnel responsible for CSLFRF reporting to reinforce program requirements.

View Audit 380632

Finding 1168658 (2024-003)

Material Weakness 2024

Autoridad Del Distrito Del Centro De Convenciones

PR

Reporting

A formal closing calendar will be developed detailing deadlines for audit data preparation and review. Management will ensure all financial data and SEFA schedules are finalized within 60 days after year-end. The Finance Department will designate a Single Audit Coordinator responsible for monitoring...

A formal closing calendar will be developed detailing deadlines for audit data preparation and review. Management will ensure all financial data and SEFA schedules are finalized within 60 days after year-end. The Finance Department will designate a Single Audit Coordinator responsible for monitoring progress and timely submission.

View Audit 380632

Finding 1168653 (2024-002)

Material Weakness 2024

Flagler College, Inc.

FL

Student Financial Aid § 200.303

Department of Education Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure th...

Department of Education Student Financial Aid Cluster – Special Tests and Provisions – NSLDS Recommendation: We recommend that the College continue to enhance its policies and procedures regarding enrollment reporting including additional monitoring over the third-party service provider to ensure that reporting is completed accurately and timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Office of the Registrar reports enrollment to NSLDS using the National Student Clearinghouse (NSC). The Office of the Registrar has added a Systems Analyst position, who is now responsible for Clearinghouse submissions, including enrollment reporting and monitoring and resolving errors. As recommended by CLA, the Registrar’s Office is reviewing its process for Clearinghouse submissions with support from our software provider Jenzabar, the National Student Clearinghouse, and the College’s Information Technology Department and Advising Office to ensure that enrollment reporting and error resolution is accurate and timely. Recommended changes to the enrollment reporting were adopted and added to the written procedures. Name(s) of the contact person(s) responsible for corrective action: Rachel Nielson (Registrar Systems Analyst), Nicholas Jobe (Registrar), and Sheia Pleasant (Financial Aid Director). Planned completion date for corrective action plan: Completed December 31, 2024

View Audit 380607

Finding 1168651 (2024-002)

Material Weakness 2024

St. Thomas Eiscopal Senior Citizens Housing Development Fund Corporati

NY

HUD Housing Programs

Reconciliations of accounting records will be completed before the beginning of the audit to avoid future delays

View Audit 380606

Finding 1168650 (2024-001)

Material Weakness 2024

St. Thomas Eiscopal Senior Citizens Housing Development Fund Corporati

NY

Reconciliations of accounting records will be completed before the beginning of the audit to avoid future delays

View Audit 380606

Finding 1168647 (2024-001)

Material Weakness 2024

HIR Wellness Institute, Inc.

WI

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Views of Responsible Officials at Auditee: We recognize that the necessary documentation was unavailable during the audit. To address this issue, we are collaborating with professionals to ensure that all documentation is properly generated and securely stored for future retrieval of processes that ...

Views of Responsible Officials at Auditee: We recognize that the necessary documentation was unavailable during the audit. To address this issue, we are collaborating with professionals to ensure that all documentation is properly generated and securely stored for future retrieval of processes that we already have in place. We have engaged a new bookkeeping firm to assist us in continuing consistent monthly processes and accurate documentation. Additionally, we are implementing a monthly checklist to track our internal controls, highlighting our ongoing review and approval processes. We will ensure that all expenses are reviewed monthly and approved with initials by either the Chief Executive Officer or Chief Financial & Outreach Officer on invoices and receipts. This review will also encompass all bank and credit card statements. Furthermore, we will ensure that all staff compensation documents are updated and reviewed annually to keep them current. This comprehensive process will form an integral part of our financial internal control checklist. While we have established internal controls, recent staff changes during the audit process made it challenging to locate all necessary documentation. This absence of documentation stemmed from these transitions, and we are actively working to improve our documentation procedures moving forward.

View Audit 380599

Finding 1168640 (2024-004)

Material Weakness 2024

Community Health Center in Cowley County

KS

Special Tests & Provisions Eligibility

Community Health Center in Cowley County, Inc. acknowledges the repeat finding regarding application of sliding fee discounts. To address this, we have: • Continued weekly meetings between frontline staff and the billing/revenue department to reinforce policy alignment. • Enhanced and formalized tra...

Community Health Center in Cowley County, Inc. acknowledges the repeat finding regarding application of sliding fee discounts. To address this, we have: • Continued weekly meetings between frontline staff and the billing/revenue department to reinforce policy alignment. • Enhanced and formalized training programs for all staff involved in eligibility screening and discount application. • Updated our Financial and Sliding Fee policies to clarify procedures and eligibility criteria. These actions are part of our ongoing commitment to improving internal controls and ensuring compliance with federal program requirements. Effectiveness will be monitored through periodic audits and staff feedback.

View Audit 380589

Finding 1168639 (2024-003)

Material Weakness 2024

Community Health Center in Cowley County

KS

Reporting

CHCC acknowledges the repeat finding regarding program income reporting on the annual Federal Financial Report (FFR). The error identified has been fully resolved for the final program period. To prevent recurrence, we have: • Conducted a comprehensive review of our federal reporting procedures. • I...

CHCC acknowledges the repeat finding regarding program income reporting on the annual Federal Financial Report (FFR). The error identified has been fully resolved for the final program period. To prevent recurrence, we have: • Conducted a comprehensive review of our federal reporting procedures. • Implemented additional oversight and cross-checks for FFR preparation. • Provided targeted training to accounting staff on federal reporting requirements. These steps are designed to ensure future FFRs are prepared using accurate financial data and to maintain compliance with federal standards.

View Audit 380589

Finding 1168611 (2024-001)

Material Weakness 2024

Camden County Board of Education

GA

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking Special Tests & Provisions

Name of Contact Person Responsible for Corrective Action Plan: Jennifer Brown, Executive Director of Finance Corrective Action Plan: Management will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls. Anticipated Completion Date...

Name of Contact Person Responsible for Corrective Action Plan: Jennifer Brown, Executive Director of Finance Corrective Action Plan: Management will establish procedures to ensure compliance with Wage Rate Requirements and implement necessary associated internal controls. Anticipated Completion Date: Fiscal year 2025

View Audit 380525

Finding 1168609 (2024-004)

Material Weakness 2024

Laurens County, Georgia

GA

Procurement, Suspension & Debarment § 200.320

Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all departm...

Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.

View Audit 380517

Finding 1168608 (2024-003)

Material Weakness 2024

Laurens County, Georgia

GA

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.318 § 200.326

Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all departm...

Response/Corrective Action Plan: We concur with the finding and will revise the procurement policy as well as the internal control policies and procedures specific to the County to be in alignment with the Uniform Guidance requirements. Upon completion, the new policy will be provided to all department heads to ensure proper compliance in the utilization and disbursement of federal funds.

View Audit 380517

Finding 1168606 (2024-002)

Material Weakness 2024

Save, Inc. and Affiliates

MO

Subrecipient Monitoring Eligibility HUD Housing Programs

Finding 2024-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Community Project Funding Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedure...

Finding 2024-002 Federal Agency U.S. Department of Housing and Urban Development Federal Program Community Project Funding Compliance Requirements E - Eligibility Finding Type Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will follow procedures to ensure program eligibility and we will review the accuracy / completion of the documentation being processed in our participant files on a periodic basis. Anticipated Completion Date November 30, 2025

View Audit 380509

Finding 1168605 (2024-001)

Material Weakness 2024

Save, Inc. and Affiliates

MO

Matching / Level of Effort / Earmarking Procurement, Suspension & Debarment Equipment & Real Property Management

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to pr...

CORRECTIVE ACTION PLAN FOR THE YEAR ENDED JUNE 30, 2024 Title 2, U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, Section 511 – Audit Findings Follow-up requires the auditee to prepare a corrective action plan to address each audit finding included in the current year auditor’s reports. The Corrective Action Plan for Current Year Findings present our corrective action plan for the Financial Statement and/or Federal Award Findings described in the accompanying Schedule of Findings and Questioned Costs for the period ended June 30, 2024. Responsible Party Name: Patrick Mclaughlin Position: Chief Executive Officer Telephone Number: (816) 782-8567 Finding 2024-001 (Material Weakness) Federal Agency U.S. Department of Housing and Urban Development Federal Program Continuum of Care Program Compliance Requirements F – Equipment and Real Property Management, G – Matching, Level of Effort and Earmarking, H – Period of Performance, I – Procurement and Suspension and Debarment, J – Program Income, and N – Special Tests and Provisions Finding Type Financial Statement and Federal Awards Auditee’s Comments on Finding We agree with the auditors’ finding. Corrective Action We will allocate additional resources to exercise internal control over our federal programs and establish processes and procedures to ensure compliance with HUD and our regulatory agreement. Anticipated Completion Date November 30, 2025

View Audit 380509

Finding 1168531 (2024-002)

Material Weakness 2024

Palmyra Area Inter-faith Housing Council and Affiliates

PA

HUD Housing Programs

Management accepts the recommendation of the auditor and has contacted the insurance carrier to increase the amount of the fidelity bond to cover two months gross rent. This action should be completed by April 30, 2025. Karen Raugh, Chief Executive Officer, is responsible for implementing this corre...

Management accepts the recommendation of the auditor and has contacted the insurance carrier to increase the amount of the fidelity bond to cover two months gross rent. This action should be completed by April 30, 2025. Karen Raugh, Chief Executive Officer, is responsible for implementing this corrective action.

View Audit 380368

Corrective Action Plans

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