Corrective Action Plans

Finding 1208573 (2024-002)

Material Weakness 2024

MA

Procurement, Suspension & Debarment

In 2024, Special Olympics Massachusetts relied on nationally approved vendors for procurement of education materials, awards and specialty items. These nationally approved vendors provide affiliated programs discounted rates based on the bulk item purchase of programs. In 2025, some of those nationa...

In 2024, Special Olympics Massachusetts relied on nationally approved vendors for procurement of education materials, awards and specialty items. These nationally approved vendors provide affiliated programs discounted rates based on the bulk item purchase of programs. In 2025, some of those nationally affiliated programs were discontinued and Special Olympics MA did seek multiple bids for items such as awards and materials. Moving forward, CFO Clinton Rowe will develop and implement a written procurement policy that meets the requirements of the Uniform Guidance by June 30, 2026.

View Audit 399496

Finding 1208435 (2024-006)

Material Weakness 2024

Town of Beaver, Oklahoma

OK

Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an audit. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to the deadline. M...

Management will make arrangements to have their records inspected quicker after year-end to ensure the timely completion of an audit. Additionally, follow-up procedures will be executed to ensure all parties have received the required information to complete audit procedures prior to the deadline. Management acknowledges the findings and agrees that improvements to procurement documentation are needed. The Town will review and strengthen its purchasing procedurs, implement a procurement documentation checklist, and provide training to staff to ensure complance with OKlahoma statutes and Town policy going forward. Additionally, management will review their current employee hand ook and make necessary adjustments to implement procedures related to changing employee timesheets prior to payment approval.

View Audit 399387

Finding 1208412 (2024-002)

Material Weakness 2024

Anderson Place Apartments, Inc.

IN

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Anderson Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399377

Finding 1208411 (2024-003)

Material Weakness 2024

Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments

KY

HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly PRAC billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments a...

Recommendation: The design of the current controls should be reviewed to ensure adjustments made to the monthly PRAC billings are accurate before submission. Excess subsidy payments should be repaid to HUD. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billings are reviewed for accuracy before submission. Excess subsidy payments will be repaid to HUD through adjustments to monthly billing.

View Audit 399375

Finding 1208410 (2024-002)

Material Weakness 2024

Cain Center Apartments, Inc. Dba Brown-MacKinnon Apartments

KY

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Cain Center Apartments, Inc. dba Brown-Mackinnon Apartments accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399375

Finding 1208409 (2024-002)

Material Weakness 2024

Thompson-Woodlief Apartments, Inc.

KY

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants sho...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Thompson-Woodlief Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399374

Finding 1208408 (2024-004)

Material Weakness 2024

Jude's Place Apartments, Inc.

KY

HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Jude’s Place Apartments, ...

Recommendation: The design of the current controls should be reviewed to ensure proper vacancy dates are utilized in the event of a deceased tenant. The overpayment of subsidy received on behalf of the deceased tenant should be repaid to HUD. Action Taken: The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that moveouts as a result of a deceased tenant are processed in accordance with HUD guidelines. The overpayment of subsidy will be repaid to HUD through adjustments to monthly billing.

View Audit 399373

Finding 1208407 (2024-003)

Material Weakness 2024

Jude's Place Apartments, Inc.

KY

HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before processing. The Organization should repay overpayment of subsidy to HUD. Action Taken:The management of Jude’s Place Apartments, Inc. accepts the recommendatio...

Recommendation: The design of the current controls should be reviewed to ensure that all adjustments to monthly billings are reviewed before processing. The Organization should repay overpayment of subsidy to HUD. Action Taken:The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will implement procedures to ensure that all adjustments to monthly billing are reviewed to ensure they are processed correctly. Overpayment of subsidy will be repaid to HUD through adjustments to monthly billing.

View Audit 399373

Finding 1208406 (2024-002)

Material Weakness 2024

Jude's Place Apartments, Inc.

KY

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Jude’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399373

Finding 1208405 (2024-003)

Material Weakness 2024

Edsil's Place Apartments, Inc.

KY

HUD Housing Programs Cash Management

Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that al...

Recommendation: The Organization should contact HUD to facilitate the remittance of excess residual receipts. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will contact HUD to ensure that all excess residual receipts are remitted to HUD as soon as possible.

View Audit 399372

Finding 1208404 (2024-002)

Material Weakness 2024

Edsil's Place Apartments, Inc.

KY

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form. In addition, management should review all files and report any discrepancies to HUD in a timely manner. Action Taken: The management of Edsil’s Place Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399372

Finding 1208399 (2024-004)

Material Weakness 2024

Adams-Bodine Apartments, Inc.

KY

HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant assets are complete and accurate. The information in the files should support the tenant assets used in preparing the Form 50059 and calculating the corresponding tenant’s share of the rent. Action Taken:The manag...

Recommendation: The design of the current controls should be reviewed to ensure tenant assets are complete and accurate. The information in the files should support the tenant assets used in preparing the Form 50059 and calculating the corresponding tenant’s share of the rent. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will review all tenant assets and report any discrepancies to HUD and make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399370

Finding 1208398 (2024-003)

Material Weakness 2024

Adams-Bodine Apartments, Inc.

KY

Equipment & Real Property Management

Recommendation: The design of the current controls should be reviewed to ensure proper reconciliation of the reserve for replacement is performed. The Organization should ensure that all required deposits to the reserve for replacement are made during the year. Action Taken:The management of Adams-B...

Recommendation: The design of the current controls should be reviewed to ensure proper reconciliation of the reserve for replacement is performed. The Organization should ensure that all required deposits to the reserve for replacement are made during the year. Action Taken:The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will regularly reconcile its deposits for the reserve for replacement and ensure that all required deposits to the reserve for replacement are made during the year. A deposit has been made to correct the shortage.

View Audit 399370

Finding 1208397 (2024-002)

Material Weakness 2024

Adams-Bodine Apartments, Inc.

KY

Eligibility HUD Housing Programs

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenant...

Recommendation: The design of the current controls should be reviewed to ensure tenant files are complete and accurate. The Organization should fill out and maintain HUD Form 50059 for each annual recertification and keep information in the files that support the data used in its preparation. Tenants should sign the recertification form and also an updated Form 9887/9887-A. In addition, management should review all files and report and discrepancies to HUD in a timely manner. Action Taken: The management of Adams-Bodine Apartments, Inc. accepts the recommendation of Deming, Malone, Livesay & Ostroff and, accordingly, management will complete and document all annual recertifications, will maintain all documentation in tenant files to support the 50059 forms and 9887/9887- A forms, will review all tenant files and report any discrepancies to HUD, and will make the necessary adjustments to tenant rent and rental subsidy calculations on the 50059 forms as soon as possible.

View Audit 399370

Finding 1208392 (2024-010)

Material Weakness 2024

City of Danbury

CT

Reporting Subrecipient Monitoring Eligibility § 200.512

Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have bee...

Finding 2024-010 Material Weakness in Internal Control and Noncompliance, Late Issuance of the 2024 Single Audit Reporting Package to the Federal Audit Clearinghouse: Condition: The Single Audit packages for the City’s fiscal years ended June 30, 2024, June 30, 2023 and June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectively. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022, late. Contact Person: Daniel Garrick, Director of Finance Corrective Actions Planned: We agree with the finding. The City and Danbury Public Schools have made the audits a top priority by filling vacant positions and hiring an audit consulting firm. The 2025 audit is in process and we anticipate that the 2026 audit will be completed in a timely manner. Anticipated Completion Date: March 31, 2027

View Audit 399363

Finding 1208389 (2024-013)

Material Weakness 2024

City of Danbury

CT

Equipment & Real Property Management § 200.313

Finding 2024-013 Material Weakness in Internal Control and Material Noncompliance – Equipment and Real Property Management Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), CDBG Entitlement/Special Purpose Grants...

Finding 2024-013 Material Weakness in Internal Control and Material Noncompliance – Equipment and Real Property Management Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), CDBG Entitlement/Special Purpose Grants Cluster (14.218), the City must follow equipment and real property management standards as required by 2 CFR section 200.313(c) through (e) which states that a physical inventory of the property must be conducted and the results reconciled with the property records at least once every two years and that adequate maintenance procedures must be developed to keep the property in good condition. Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the federal award identification number), who holds title, the acquisition date, cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). The City did not have established policies and procedures in place to ensure an inventory of federally acquired property is completed at minimum once every two years, and that inventory records are sufficiently detailed, nor are there established policies and procedures in place for the upkeep and maintenance requirements of federally acquired equipment. Contact Person: Joanne Sterk, Assistant Director of Finance – Operations, City of Danbury Corrective Actions Completed: We agree with the finding. The City performed a full inventory during its 2025 fiscal year to comply with the biennial requirement.

View Audit 399363

Finding 1208387 (2024-012)

Material Weakness 2024

City of Danbury

CT

Reporting Subrecipient Monitoring Significant Deficiency

Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and...

Finding 2024-012 Significant Deficiency and Noncompliance Finding, Reporting – Special Reporting Condition: For the Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and COVID-19 Airports Programs (20.106), the City is required to submit quarterlyConstruction Progress and Inspection Reports which cover one calendar quarter and must be submitted to their regional Federal Aviation Administration (FAA) Office by the last day of the month following the end of the period covered. The City is also required to submit various annual reports which are due by December 31(construction projects) or October 30 (nonconstruction projects). There were 14 Reports required to be submitted during the audit period. A sample of five reports were selected for testing. One of the five reports tested was submitted 1 day after the required deadline. The sample was not intended to be, and was not, a statistically valid sample. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead. These reports are prepared by a consultant and reviewed by the City prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.

View Audit 399363

Finding 1208386 (2024-018)

Material Weakness 2024

City of Danbury

CT

Reporting

Finding 2024-018: Significant Deficiency in Internal Control – Completeness and Accuracy of the SEFA Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U) (collectiv...

Finding 2024-018: Significant Deficiency in Internal Control – Completeness and Accuracy of the SEFA Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U) (collectively ESSERS) and Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218) resulted in 2023 expenditures reported in our 2024 fiscal year expenditures. Per the Committee of Sponsoring Organizations (COSO) Framework – control activities: Proper review of the schedule of expenditures of federal awards (SEFA) and schedule of expenditure of state awards (SESA) should ensure the accuracy and completeness of the schedules. Contact Person: Joanne Sterk, Assistant Director of Finance – Operations, City of Danbury Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Completed: We agree with the finding. The City and Danbury Public Schools are monitoring the timing of purchase orders and vendor invoices to encumber for late invoicing.

View Audit 399363

Finding 1208377 (2024-015)

Material Weakness 2024

City of Danbury

CT

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provide...

Finding 2024-015 Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Education Stabilization Fund- Elementary and Secondary School Emergency Relief (84.425D), American Rescue Plan Elementary and Secondary School Emergency Relief (84.425U), the City provided supporting documentation that was unable to be agreed to the amounts that were submitted to the State in the annual performance report ESF - ESSER Recipient Data Collection Form OMB PRA Number: OMB No. 1810-0749 for the key line items: Line 3.b1 LEA expenditures by ESSER Subgrant fund, expenditure category, and object code, Line 3.b10 Number of specific positions supported with ESSER Funds, 3. Line 3.c Allocation of ESSER funds to schools and criteria used to allocate funds to schools, and Line 5.a Full Time Equivalent positions. Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Planned: We agree with the finding. The District acknowledges that a formal reconciliation process did not exist at the time of submission to verify that data entered into the annual ESF-ESSER Recipient Data Collection Form (OMB No. 1810-0749) was agreed to underlying financial records and supporting documentation prior to submission to the State. The District will proactively strengthen internal controls over federal reporting by implementing a formal reconciliation policy and establishing designated review prior to submission. Completion Date: 6/30/2025

View Audit 399363

Finding 1208357 (2024-016)

Material Weakness 2024

City of Danbury

CT

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.319 § 200.326

Finding 2024-016 Material Weakness in Internal Control and Material Noncompliance – Procurement and Suspension and Debarment Condition: The DPS Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases Competitive” procurement policies, that were compliant with Federal Pa...

Finding 2024-016 Material Weakness in Internal Control and Material Noncompliance – Procurement and Suspension and Debarment Condition: The DPS Grant Administration did not adhere to the Danbury Public Schools “Bids and Purchases Competitive” procurement policies, that were compliant with Federal Part 3 compliance guidelines. DPS had a procurement policy in place that was consistent with the standards of the aforementioned compliance sections; however, DPS did not follow their own procurement policy in certain instances which consists of obtaining three quotes for a small purchase procurements and advertising for bids publicly for large >$5,000 purchase procurements. They only obtained one quote for small purchases, and they did not use a public bid process for expenditures over $5,000. Additionally, DPS did not have internal controls in place to ensure vendor eligibility was verified prior to entering into a covered transaction with them. Contact Person: Michael Weaver, CFO, Danbury Public Schools Corrective Actions Planned: We agree with the finding. The policy was revised at the end of the 2025 Fiscal Year. Additionally, a new and additional review process was put into place prior toentering a requisition for approval. This process requires all necessary documentation be furnished to the finance office prior to the requisition being approved. Completion Date: 7/16/2025

View Audit 399363

Finding 1208351 (2024-017)

Material Weakness 2024

City of Danbury

CT

Matching / Level of Effort / Earmarking Subrecipient Monitoring Period of Performance

Finding 2024-017 Significant Deficiency in Internal Control – Earmarking Condition: Under the Coronavirus State & Local Fiscal Recovery Funds (21.027), the 2022 Final Rule, recipients can elect a one-time “standard allowance” of $10 million (not to exceed the recipient’s award amount) to spend on th...

Finding 2024-017 Significant Deficiency in Internal Control – Earmarking Condition: Under the Coronavirus State & Local Fiscal Recovery Funds (21.027), the 2022 Final Rule, recipients can elect a one-time “standard allowance” of $10 million (not to exceed the recipient’s award amount) to spend on the “provision of government services” during the period of performance. Alternatively, recipients can calculate lost revenue for the years 2020, 2021, 2022, and 2023 based on the formula provided in the 2022 Final Rule to determine the amount of SLFRF funds that can be used for the “provision of government services.” The City of Danbury elected to claim the standard allowance even though their initial award from Treasury exceeded that. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City implemented a controlled SLFRF project classification and support process by documenting approval of each project’s expenditure category/allowability with performing periodic reconciliations tying the tracker to the general ledger and reported totals, with approvals and reconciliations retained in the SLFRF grant file.

View Audit 399363

Finding 1208337 (2024-011)

Material Weakness 2024

City of Danbury

CT

Subrecipient Monitoring Material Weakness Reporting § 200.1 § 200.328

Finding 2024-011 Material Weakness and Material Noncompliance Finding, Reporting – Special Reporting Condition: For Coronavirus State and Local Fiscal Recovery Funds (ALN# 21.027), none of the quarterly Project and Expenditure Reports were submitted as required, and instead the City elected to submi...

Finding 2024-011 Material Weakness and Material Noncompliance Finding, Reporting – Special Reporting Condition: For Coronavirus State and Local Fiscal Recovery Funds (ALN# 21.027), none of the quarterly Project and Expenditure Reports were submitted as required, and instead the City elected to submit an annual Project and Expenditure Report that was submitted past the deadline for the fourth quarterly report. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized SLFRF quarterly reporting process under a designated grants/finance lead, including a recurring quarterly close schedule and a two-level review (preparer and approver) prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.

View Audit 399363

Finding 1208323 (2024-014)

Material Weakness 2024

City of Danbury

CT

Subrecipient Monitoring Cash Management HUD Housing Programs

Finding 2024-014: Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218), For the entitlement funding allocated to the City, they were required to submit four quarte...

Finding 2024-014: Material Weakness in Internal Control and Material Noncompliance – Reporting Condition: For the Community Development Block Grants (CDBG) Entitlement/Special Purpose Grants Cluster (14.218), For the entitlement funding allocated to the City, they were required to submit four quarterly reports during the year and two annual reports. Of the three entitlement reports selected for testing, each one was submitted after the deadline. For the COVID-19 funding allocated to the City, they were required to submit quarterly reports duringthe year for two separate awards, for a total of eight quarterly reports, and one annual report. None of the required COVID-19 funding reports were submitted during the current year. Contact Person: Kara Prunty, Assistant Director of Finance – Grants, City of Danbury Corrective Actions Completed: We agree with the finding. The City has implemented a centralized reporting process under a designated grants/finance lead, including a recurring quarterly close schedule and a two-level review (preparer and approver) prior to submission. All submitted reports, supporting documentation, and submission confirmations are retained in a central repository.

View Audit 399363

Finding 1208309 (2024-007)

Material Weakness 2024

Bertie County

NC

Reporting Cash Management

Name of Contact Person: Yolanda White, Director of Bertie County Department of Social Services Corrective Action/Management's Response: DSS agrees that there were some discrepancies found in two out of twentythree employee day sheets vs. timesheets resulting in more program time reported on the day ...

Name of Contact Person: Yolanda White, Director of Bertie County Department of Social Services Corrective Action/Management's Response: DSS agrees that there were some discrepancies found in two out of twentythree employee day sheets vs. timesheets resulting in more program time reported on the day sheets than the approved timesheets. Supervisors are responsible for ensuring that time reported on an employee day sheets match the timesheets. Bertie County DSS utilizes an Excel spreadsheet provided by Bertie County Government that is completed by each employee monthly to report time worked. As it is the Supervisor's responsibility to verify and approve the accuracy of employee day sheets, the Supervisor is expected to reconcile time reported on employee day sheets to time reported on employee timesheets. Plan of Action: • Provide employees training on how to complete their Day Sheets • Reiterate the importance of employees reporting the same amount of time on the day sheet vs. the timesheet. • Communicate with Supervisors the importance of reconciling employee day sheets vs. timesheets. Proposed Completion Date: As soon as the discrepancy was identified by the auditor, management began working with staff on the importance of tracking their time and the procedures they need to follow to ensure the compliance with federal and state guidelines for the year ending June 30, 2024 while continuing training staff in FY 2025 to ensure compliance.

View Audit 399334

Finding 1208308 (2024-008)

Material Weakness 2024

Bertie County

NC

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles Reporting § 200.303

Name of Contact Person: Willie Mack Carawan, Jr., Finance Director Corrective Action/Management's Response: This finding is primarily the result of turnover/ transition/ reporting access of key personnel. Management is working with staff member to establish contact with reporting agencies and to gai...

Name of Contact Person: Willie Mack Carawan, Jr., Finance Director Corrective Action/Management's Response: This finding is primarily the result of turnover/ transition/ reporting access of key personnel. Management is working with staff member to establish contact with reporting agencies and to gain the necessary access for reporting purposes, as well as reporting requirements. Proposed Completion Date: As soon as the discrepancy was identified by the auditor, management began working with staff to list their points of contact in the likelihood they are not available to meet reporting requirements for the year ending June 30, 2024.

View Audit 399334

Corrective Action Plans

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