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Corrective Action Plans

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Finding 1164422 (2024-006)
Material Weakness 2024
Reach Community Development, Inc.
OR
Eligibility Significant Deficiency
Finding No. 2024-006 Housing Trust Fund Program Federal Assistance Listing Number #14.275 Statement of Condition In connection with our lease file review, we noted two instances of four tenants tested where management did not provide support that they performed a 3rd party income verification in acc...
Finding No. 2024-006 Housing Trust Fund Program Federal Assistance Listing Number #14.275 Statement of Condition In connection with our lease file review, we noted two instances of four tenants tested where management did not provide support that they performed a 3rd party income verification in accordance with policy. Corrective Action Plan As a result of the 2024 audit, a new process is set up to ensure that new employees receive HUD annual training. Management will continue to ensure that 3rd party income verification is performed in accordance with policy.
View Audit 373851
Finding 1164421 (2024-005)
Material Weakness 2024
Reach Community Development, Inc.
OR
Eligibility HUD Housing Programs Material Weakness
Finding No. 2024-005 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner was unable to provide a listing that detailed the available to HOME tenants the contracted number and type of HOME units and therefore we were unable to test the H...
Finding No. 2024-005 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner was unable to provide a listing that detailed the available to HOME tenants the contracted number and type of HOME units and therefore we were unable to test the HOME program compliance for the audit year. Corrective Action Plan REACH utilizes a 3rd party property management company to manage the two properties located in Washougal, Washington. Management is setting up a new process to ensure that the 3rd party property management company can provide all required information.
View Audit 373851
Finding 1164420 (2024-004)
Material Weakness 2024
Reach Community Development, Inc.
OR
Eligibility HUD Housing Programs Significant Deficiency
Finding No. 2024-004 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not make available to HOME tenants the contracted number and type of HOME units. This is considered a temporary noncompliance as follows: "Next Available Unit"...
Finding No. 2024-004 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not make available to HOME tenants the contracted number and type of HOME units. This is considered a temporary noncompliance as follows: "Next Available Unit" rule: The owner must rent the next comparable or smaller unit that becomes vacant to a low-income household. Temporary noncompliance: The unit is temporarily out of compliance with HOME requirements, but the property can regain compliance by following the "next available unit" rule. Unit conversion: If the owner fails to comply and rents a comparable vacant unit to a non-low-income tenant, the over-income unit loses its low-income status and the building's compliance is reduced. A two bedroom unit did become available in 2024 and this tenant was not relocated. Corrective Action Plan A new review process is in placed to review the HOME units that will be re-classified the next time there is a vacant unit of the corresponding size/type.
View Audit 373851
Finding 1164419 (2024-003)
Material Weakness 2024
Reach Community Development, Inc.
OR
Eligibility HUD Housing Programs Significant Deficiency
Finding No. 2024-003 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not make available to HOME tenants the contracted number and type of HOME units. Corrective Action Plan A new process is in placed to review HOME unit count wh...
Finding No. 2024-003 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not make available to HOME tenants the contracted number and type of HOME units. Corrective Action Plan A new process is in placed to review HOME unit count when a unit becomes available.
View Audit 373851
Finding 1164418 (2024-002)
Material Weakness 2024
Reach Community Development, Inc.
OR
Eligibility HUD Housing Programs Significant Deficiency
Finding No. 2024-002 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition In connection with our lease file review, we noted six instances of eight tenants tested where management did not provide support that they performed a 3rd party income veri...
Finding No. 2024-002 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition In connection with our lease file review, we noted six instances of eight tenants tested where management did not provide support that they performed a 3rd party income verification in accordance with policy. Corrective Action Plan As a result of the 2024 audit, a new process is set up to ensure that new employees receive HUD annual training. Management will continue to ensure that 3rd party income verification is performed in accordance with policy.
View Audit 373851
Finding 1164417 (2024-001)
Material Weakness 2024
Reach Community Development, Inc.
OR
Special Tests & Provisions HUD Housing Programs Significant Deficiency
Finding No. 2024-001 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not ensure passing HQS inspections were performed during 2024. Corrective Action Plan REACH has policies in place for annual HQS inspections, and in 2023 retur...
Finding No. 2024-001 HUD HOME Investment Partnerships Program Federal Assistance Listing Number #14.239 Statement of Condition The owner did not ensure passing HQS inspections were performed during 2024. Corrective Action Plan REACH has policies in place for annual HQS inspections, and in 2023 returned to performing these inspections after suspending this activity during prior years impacted by COVID-era policies. Though inspections were performed according to requirements, during the audit we were informed that our inspection form did not include details related to inspection follow-up, work orders and re-inspection. As a result of the 2024 audit, Management implemented the use of a new form in 2025 to capture this additional information related to inspections, work orders and re-inspection
View Audit 373851
Finding 1164416 (2024-001)
Material Weakness 2024
Bitter Root Resource Conservation and Development Area, Inc
MT
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.512
Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.
Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Management will remediate by immediately filing the September 30, 2024 financials and timely file the September 30, 2025 year end financials.
View Audit 373846
Finding 1164415 (2024-005)
Material Weakness 2024
Eldred Borough
NY
Internal Control / Segregation of Duties Material Weakness Reporting
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Borough should continue to review and accept both proposed adjusting journal ...
Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Borough should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Borough’s Response: The Borough has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Borough believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Borough considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Borough will also ensure that in the future all transactions will be properly reflected in the accounting software.
View Audit 373843
Finding 1164410 (2024-006)
Material Weakness 2024
Eldred Borough
NY
Internal Control / Segregation of Duties
Segregation of Duties - Auditor’s recommendation: We recognize the Borough has attempted to segregate duties to the best of its ability. The Borough should continue to seek opportunities to segregate duties including involvement from Council Members. Borough’s Response: Because of the limited number...
Segregation of Duties - Auditor’s recommendation: We recognize the Borough has attempted to segregate duties to the best of its ability. The Borough should continue to seek opportunities to segregate duties including involvement from Council Members. Borough’s Response: Because of the limited number of personnel in the office, the Borough recognizes the limitations with regards to segregation of duties and therefore will consider mitigating controls. The Borough will continue to seek involvement from the Borough Council in terms of reviewing financial information.
View Audit 373843
Finding 1164405 (2024-004)
Material Weakness 2024
Eldred Borough
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Untimely Single Audit Filing - Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Bo...
Untimely Single Audit Filing - Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Firms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2025 single audit and do not anticipate it being delayed in submission.
View Audit 373843
Finding 1164400 (2024-007)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing...
Camillus House acknowledges the need to strengthen its allocation of OTPS costs charged to the SLFRF program and is implementing a formal, documented cost allocation plan that identifies objective and consistently applied allocation bases supported by contemporaneous records. Management is enhancing internal controls by requiring measurable documentation for all OTPS charges, performing periodic reconciliations to ensure allocations reflect actual usage, and updating procedures to reinforce federal compliance standards. Staff training and ongoing monitoring have been established to ensure adherence to the revised allocation methodology, with oversight by Finance leadership and full implementation expected by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164399 (2024-006)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Questioned Costs Allowable Costs / Cost Principles
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. T...
Camillus House recognizes the need to ensure that payroll costs charged to the SLFRF program are based on actual time and effort rather than budgeted estimates and is implementing a formal reporting process supported by supervisor-approved documentation for all personnel charged to federal awards. The organization is strengthening its payroll allocation procedures in Paylocity, updating relevant policies to align with Uniform Guidance, and providing targeted training to program and finance staff to reinforce compliance expectations. Management will conduct regular internal reviews to verify the accuracy of payroll charges and promptly address any discrepancies. These corrective actions, overseen by the Finance Department under the Chief Financial Officer, are expected to be fully implemented by June, 2026.
View Audit 373839 Questioned Costs: $1
Finding 1164398 (2024-008)
Material Weakness 2024
Camillus House, Inc. and Subsidiaries
FL
Special Tests & Provisions Allowable Costs / Cost Principles HUD Housing Programs
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standard...
Camillus House will be implementing enhanced procedures to ensure full compliance with HUD rent reasonableness requirements, including establishing standardized documentation protocols, instituting supervisory review prior to payment approval, providing staff training on rent reasonableness standards, and conducting ongoing quarterly monitoring to verify compliance. These corrective actions are designed to ensure that all rental payments under the Continuum of Care Program are properly supported, reviewed, and retained in accordance with federal regulations by June, 2026.
View Audit 373839
Finding 1164396 (2024-002)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Subrecipient Monitoring Cash Management Reporting
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164394 (2024-001)
Material Weakness 2024
West Central Wisconsin Workforce Development Board, Inc.
WI
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
Processes and controls have been implemented so that the accounting staff prepares the justification and expense support of the grant reimbursement requests which are reviewed and approved by the CEO for submission.
View Audit 373834
Finding 1164390 (2024-001)
Material Weakness 2024
UNITED FAMILIES, INC.
CA
Reporting
As part of our correction plan to ensure all expenditures are counted, we implemented the following procedure: All quarterly Fiscal Reports will go through a third review process to ensure that all expenses are reported correctly.
As part of our correction plan to ensure all expenditures are counted, we implemented the following procedure: All quarterly Fiscal Reports will go through a third review process to ensure that all expenses are reported correctly.
View Audit 373822
Finding 1164327 (2024-002)
Material Weakness 2024
Tuscarawas County
OH
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office....
Cash Management - TCJFS will evaluate draws every week when a draw is available to do. Draws can be done anytime during the week but must be completed by Friday at 2:00pm. TCJFS will pull in vouchers to the CFIS system from the ledger system that TCJFS anticipates being paid by the Auditor’s Office. TCJFS will then run a cost allocation with the most current RMS numbers and then use the Over/Under Report to determine the draw amount. Draws should be taken from those allocations where expenses have hit or from an allocation where we are under-drawn. TCJFS should never have more than 10 days cash on hand at the end of a quarter.
View Audit 373750
Finding 1164325 (2024-001)
Material Weakness 2024
Tuscarawas County
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status ...
CAP - The Tuscarawas County Metropolitan Sewer District will implement procedures to ensure that all vendors for covered transactions (including professional engineering services) that meet or exceed the $25,000 threshold, or other specified criteria, are verified for suspension or debarment status prior to contracting. This verification will be accomplished by checking SAM exclusions (https://sam.gov) and by collecting a certification from the entity. This mandatory verification step will be applied to all future federal grant projects.
View Audit 373750
Finding 1164303 (2024-004)
Material Weakness 2024
Steelton-Highspire School District
PA
Reporting Internal Control / Segregation of Duties
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
View Audit 373711
Finding 1164302 (2024-006)
Material Weakness 2024
Steelton-Highspire School District
PA
Special Tests & Provisions Allowable Costs / Cost Principles Reporting
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
The District agrees with the finding and will ensure future reports are completed and filed with the state granting agency.
View Audit 373711
Finding 1164301 (2024-005)
Material Weakness 2024
Steelton-Highspire School District
PA
Cash Management Reporting Internal Control / Segregation of Duties
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
The District agrees with the finding and through education and training of staff, the District is in the process of implementing procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger.
View Audit 373711
Finding 1164300 (2024-002)
Material Weakness 2024
Open Networking Foundation
CA
Procurement, Suspension & Debarment § 200.318 § 200.326
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase thre...
Contact Person(s): Sarat Puthenpura Corrective action planned: ONF is in the process of upgrading its current written procurement policy to better comply with Federal audit requirements. The policy will be updated to include: • Inclusion of services under coverage of the policy • Micro purchase threshold explicitly defined. • Clear provisions for maintaining detailed procurement records including a requirement that such records should include the rationale for the procurement method, the selection of contract type, the contractor selection or rejection process, and the basis for the contract price. • The simplified acquisition threshold explicitly defined and incorporates all relevant elements including sealed bids method. Anticipated completion date: 11/30/25
View Audit 373683
Finding 1164299 (2024-001)
Material Weakness 2024
Open Networking Foundation
CA
Subrecipient Monitoring
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and suppor...
Contact Person(s): Sarat Puthenpura Corrective action planned: Risk assessment of the subrecipient, Rutgers University, was conducted but was just not documented. A formal memorandum has since been written that documents Open Networking Foundation’s risk assessment over Rutgers University and supported conclusion that they are considered a low risk subrecipient. The formal memorandum also documents Open Networking Foundation’s review of Rutgers 2024 single audit report, and planned timing of the review of the 2025 single audit report. Anticipated completion date: Completed.
View Audit 373683
Finding 1164282 (2024-003)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2024-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
Finding 1164281 (2024-002)
Material Weakness 2024
Mac Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Sche...
Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 373668
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