Corrective Action Plans

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United Methodist Community House agrees with the finding identified and respectfully submits the following Corrective Action Plan for the year ending December 31, 2025. United Methodist Community House did not document the part of the policy that is needed to show that the vendor was not suspended o...
United Methodist Community House agrees with the finding identified and respectfully submits the following Corrective Action Plan for the year ending December 31, 2025. United Methodist Community House did not document the part of the policy that is needed to show that the vendor was not suspended or debarred from the Federal Government through SAM.gov before the contract was entered into. United Methodist Community House has discussed the procedure of policy and has identified that the review and documentation on the selected vendor needs to happen prior to approval of the contract by Board of Directors. It will be the responsibility of the Finance Manager and the Chief Executive Officer to adhere to the policy to document the review of the vendor through SAM.gov. If there are any questions about the plan, please contact the Breanna Cook at 616-452-3226 ext 3026 or bcook@umchousegr.org.
2025-002 Staffing for Adequate Fire and Emergency Response (SAFER) – CFDA No. 97.083 Recommendation: The City should provide training for the grant administrator and/or include an additional review by individual that has been fully trained on the compliance requirements of the grant. The internal co...
2025-002 Staffing for Adequate Fire and Emergency Response (SAFER) – CFDA No. 97.083 Recommendation: The City should provide training for the grant administrator and/or include an additional review by individual that has been fully trained on the compliance requirements of the grant. The internal control process should include a formal way to document the review and approval of Fire Safety salary costs charged to the grant to provide evidence that internal controls are effectively designed and implemented and functioning in a timely manner throughout the year. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned and taken in response to finding: The City has authorized a full-time grants specialist position within the Finance Department to oversee the administration of grants separate from the programming department. The City will strengthen internal controls over grant compliance by implementing formal policies and procedures for allowable costs, documentation, and review. All grant expenditures will be reviewed and approved by Finance prior to submission, with supporting documentation maintained for eligibility determinations. Name(s) of the contact person(s) responsible for corrective action: Rebeca Holden Planned completion date for corrective action plan: 06/30/26 If the Tennessee Comptroller of the Treasury has questions regarding this plan, please call Rebecca Holden at 931-451-0782
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2025-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: March 5, 2026
CORRECTIVE ACTION PLAN FOR AUDIT FINDING 2025-001 The Organization agrees with the finding. The Organization has agreed to start performing physical inspections again, as required by HUD. Contact: Kalisha France, Regional Property Manager Completion Date: March 5, 2026
Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Date: June 30, 2026 Responsible Cont...
Planned Corrective Action Plan: The District will ensure all supporting documentation is prepared and ready for Auditors. In addition, audit services will be procured with sufficient time to submit the single audit by the required timeline. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: Lorna Villaruel, Business Manager
Finding 2025-001: Significant Deficiency in Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Actions Taken and Planned: Washington Alliance for Better Schools is reimbursing the passthrough agency for the identified questioned costs, at their direc...
Finding 2025-001: Significant Deficiency in Internal Control over Activities Allowed or Unallowed and Allowable Costs/Cost Principles Corrective Actions Taken and Planned: Washington Alliance for Better Schools is reimbursing the passthrough agency for the identified questioned costs, at their direction, and has adjusted the financial statements and schedule of expenditures of federal awards as of and for the year ended August 31, 2025, accordingly. In addition, to prevent future errors, as part of the grant invoicing process, management will implement a formal reconciliation of amounts billed to federal programs to supporting documents for reimbursable costs incurred. Anticipated Completion Date: August 31, 2026 Contact Person: Emily Yim President and CEO 206-393-4918 emilyy@wabsalliance.org
Finding 1213949 (2025-011)
Material Weakness 2025
Creek County will work with all offices making sure that a proper invoice is attached on all purchase orders. Educating Offices that there is a difference in a quote verses an invoice. The County Clerk will make sure that there are multiple eyes on the purchase orders to ensure that this is caught b...
Creek County will work with all offices making sure that a proper invoice is attached on all purchase orders. Educating Offices that there is a difference in a quote verses an invoice. The County Clerk will make sure that there are multiple eyes on the purchase orders to ensure that this is caught before payment is issued.
Finding 1213948 (2025-010)
Material Weakness 2025
The Creek County Clerk’s Office will work with the SEFA preparer to ensure that the correct paid dates are being used when reporting. This should eliminate the actual expenditures differences. We will work to educate all offices involved in the reporting process on financial statement and SEFA.
The Creek County Clerk’s Office will work with the SEFA preparer to ensure that the correct paid dates are being used when reporting. This should eliminate the actual expenditures differences. We will work to educate all offices involved in the reporting process on financial statement and SEFA.
Finding 1213947 (2025-009)
Material Weakness 2025
It has been brought to our attention that we need an additional policy that covers conflict of interests and govern the performance of its employees engaged in the selection, award, and administration of contracts. We have taken this recommendation and are implementing the proper language, for all e...
It has been brought to our attention that we need an additional policy that covers conflict of interests and govern the performance of its employees engaged in the selection, award, and administration of contracts. We have taken this recommendation and are implementing the proper language, for all employees to acknowledge in our County Handbook. We will strengthen this control and add this be updated yearly, so that all conflict can be disclosed. Creek County prides itself in moving toward complete transparency and holding each employee accountable to disclose all information needed to make a proper selection of purchases. Creek County Clerk’s Office will work with the District Attorney’s Office for proper language.
Condition: The Organization obtained a short term line of credit without formal approval from HUD from Park National Bank in 2024 with access to credit up to $15 million, which exceeds the limits in section 20b(iii) of the HUD agreement. Planned Corrective Action: On February 21, 2024, Change Health...
Condition: The Organization obtained a short term line of credit without formal approval from HUD from Park National Bank in 2024 with access to credit up to $15 million, which exceeds the limits in section 20b(iii) of the HUD agreement. Planned Corrective Action: On February 21, 2024, Change Healthcare / Optum sustained a cyber-attack and completely shut down claim’s submission processes for Knox Community Hospital. With over 3 weeks of not releasing insurance claims that amounted to over $40M, this impacted the cashflow greatly on the organization. The CFO at that time made the decision to seek a Line of Credit with Park National Bank for $15M to fund operations. Due to the urgency and short timeline, formal approval was not obtained from HUD. A detailed event log was maintained around the cyber-attack and provided to our Board and HUD representative. In the future, all regulatory agreements’ requirements will be reviewed by the CFO and in time there are new agreements or modifications made to existing agreements to ensure compliance with each agreement. HUD has since issued a letter approving KCH’s $15M Line of Credit. Contact person responsible for corrective action: Danielle O’Brien, CFO Anticipated Completion Date: 4/30/2026
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-003: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring al...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-003: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenant’s assets are verified at the time of recertification and documentation is maintained in the tenants’ file. Also, the tenant file related to the finding is recertified to determine if the proper tenant rent and HUD assistance payment were accurately calculated for the year ended December 31, 2025. ACTION TAKEN The Project will be continuing to train staff on the HUD Handbook requirements for the tenant files.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding 2025-002: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding 2025-002: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants’ paperwork is thoroughly reviewed and accurately used in the calculation of the tenant’s required monthly rent and HUD’s tenant assistance payments. ACTION TAKEN The Project billed HUD for the $540 of tenant assistance and will be reimbursing the tenant for the additional rent of $540. The Project will be billing the tenant for the $99 and reimbursing HUD for the additional tenant assistance of $99.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-001: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring al...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-001: Major Program: Supportive Housing for the Elderly (Section 202 Capital Advance - Accumulated Balance), Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all current staff are trained on HUD Handbook requirements for tenant files, including the EIV Existing Tenant Search report. ACTION TAKEN The Project will be continuing to train staff on the HUD Handbook requirements for tenant files.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-003: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recommends ensuri...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-003: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recommends ensuring all disbursements are thoroughly reviewed prior to authorizing the expense to be paid. ACTION TAKEN The Project will be reimbursed by the other project for the expense paid on its behalf.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding 2025-002: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recom...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED) Department of Housing and Urban Development Finding 2025-002: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recommends ensuring all tenant’s paperwork is thoroughly reviewed and accurately used in the calculation of the tenant’s required monthly rent and HUD’s tenant assistance payments. ACTION TAKEN The Project will be billing the tenant for the $312 and reimbursing HUD for the additional tenant assistance payments of $312 due to the Project.
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-001: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recommends implem...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding 2025-001: Major Program: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Federal Assistance Listing Number 14.155 RECOMMENDATION The auditor recommends implementing greater oversight over HUD tenant compliance and proper employee training on HUD move out procedures. ACTION TAKEN The Project will monitor tenant move outs to ensure security deposits are refunded within the thirty-day period specified by HUD and review the HUD move out procedures with their employees.
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
We will regularly perform surplus calculation and comply with the required funding of the residual receipts account and will fund the shortfall immediately.
Finding Approval signatures, vendor certification signatures, and receiving signatures for goods and services were not obtained for all applicable payments. Recommendation Approval signatures, vendor certification signatures, and receiving signatures for goods and servicesare to be evident on all ap...
Finding Approval signatures, vendor certification signatures, and receiving signatures for goods and services were not obtained for all applicable payments. Recommendation Approval signatures, vendor certification signatures, and receiving signatures for goods and servicesare to be evident on all applicable payment forms. Method of Implementation All required signatures will be obtained prior to payment to vendors. Person Responsible for Implementation/Title Interim Business Administrator and Bookkeeper/Accounts Payable Implementation Date: 6/30/2026
Identifying Number: 2025-003 - Noncompliance with Special Tests and Provisions compliance requirements Audit Finding: The Organization is not following GAAP accounting requirements for credit loss provisions. Corrective Action Planned: Management of the Organization has elected not to adopt GAAP acc...
Identifying Number: 2025-003 - Noncompliance with Special Tests and Provisions compliance requirements Audit Finding: The Organization is not following GAAP accounting requirements for credit loss provisions. Corrective Action Planned: Management of the Organization has elected not to adopt GAAP accounting requirements for allowance for credit loss provisions. The name of the contact person responsible for the corrective action: Lisa Underwood, Executive Director The anticipated completion date: N/A.
Identifying Number: 2025-002 - Internal Controls surrounding Special Tests and Provisions compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with special tests and provisions requirements. Corrective Ac...
Identifying Number: 2025-002 - Internal Controls surrounding Special Tests and Provisions compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with special tests and provisions requirements. Corrective Action Planned: Management of the Organization has elected not to adopt GAAP accounting requirements for credit loss provisions. The name of the contact person responsible for the corrective action: Lisa Underwood, Executive Director The anticipated completion date: N/A.
Identifying Number: 2025-001 - Internal Controls surrounding Reporting compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with reporting requirements. Corrective Action Planned: In progress. Management ...
Identifying Number: 2025-001 - Internal Controls surrounding Reporting compliance requirement Audit Finding: Management of the Organization has not implemented internal controls surrounding the Organization’s compliance with reporting requirements. Corrective Action Planned: In progress. Management of the Organization will present compliance reports to the Board of Directors for review and approval prior to submission. The name of the contact person responsible for the corrective action: Lisa Underwood, Executive Director The anticipated completion date: To be completed by July 31, 2026.
Finding number 2025-006: Significant deficiency in procurement, suspension, and debarment procedures. The council has enacted a written procurement policy, which management believed met all the standards required under 2 CFR 200.318 through 200.327. However, the policy failed to include some of the ...
Finding number 2025-006: Significant deficiency in procurement, suspension, and debarment procedures. The council has enacted a written procurement policy, which management believed met all the standards required under 2 CFR 200.318 through 200.327. However, the policy failed to include some of the most stringent requirements included in the Uniform Guidance. The organization did not comply with all the documentation requirements laid out in its procurement policy. In addition, the suspension and debarment verification occurred after the contract was entered into, and there was no documentation maintained to demonstrate the monitoring of contract compliance with Build America, Buy America (BABA) Act. Questioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council will review 2 CFR 200.318 through 200.327 and update our Procurement Policy to meet the necessary standards. We will strengthen our policy by setting out procedures related to, when required: (1) suspension/ debarment verification of contractors (including the timing of such verification) and (2) required agreement language related to grantrequired stipulations such as BABA requirements, monitoring, compliance, and documentation. Anticipated completion date: We will develop and approve the updated procurement policy by 7/31/2026.
Finding number 2025-005: Significant deficiency in reporting first-tier subawards of $30,000 or more to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). The council did not submit the required FFATA first-ti...
Finding number 2025-005: Significant deficiency in reporting first-tier subawards of $30,000 or more to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). The council did not submit the required FFATA first-tier subaward report for its federal subaward. The subaward met the reporting threshold, but no report was filed in SAM.gov. Questioned costs: none. US Department of the Interior / National Fish Passage / F24AC01768-00 Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council’s sub-recipient award in 2025 represents our first (and only) such award to date. We were not aware of the FFATA first-tier subaward report requirements for federal subawards in excess of $30,000. The Sub-Recipient Award Policy that we will develop to address audit finding 2025-004 will include a procedure (or set of procedures) to ensure the reporting of qualifying first-tier subawards to the Federal Service and Financial Reporting System in SAM.gov in accordance with Federal Funding Accountability and Transparency Act (FFATA). Anticipated completion date: Rogue River Watershed Council will develop and approve a Sub-Recipient Award Policy by 11/30/2026.
Finding number 2025-004: Significant deficiency in subrecipient monitoring. The council did not fully implement the required subrecipient monitoring procedures for its federal subaward. Specifically: • A formal written risk assessment was not performed prior to issuing the subaward. The Council reli...
Finding number 2025-004: Significant deficiency in subrecipient monitoring. The council did not fully implement the required subrecipient monitoring procedures for its federal subaward. Specifically: • A formal written risk assessment was not performed prior to issuing the subaward. The Council relied on its prior working relationship with and knowledge of the subrecipient on non-federally funded projects rather than evaluating federal compliance risk. • Procurement and suspension/debarment verification were performed after the start of the subaward date. • Monitoring procedures performed were not thoroughly documented • The subaward did not include certain necessary language related the audit requirements under 2 CFR 200, Subpart FQuestioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: Rogue River Watershed Council’s sub-recipient award in 2025 represents our first (and only) such award to date. While we don’t expect any sub-recipient awards in the near future, we will develop a set of procedures guiding such awards including the steps and the required timing for conducting a risk assessment, suspension/ debarment verification, required monitoring procedures, and the required language under 2 CFR 200, Subpart F. These procedures will be contained within a stand-alone policy for sub-recipient awards. Anticipated completion date: Rogue River Watershed Council will develop and approve a Sub-Recipient Award Policy by 11/30/2026.
Finding number 2025-003: Material weakness in cash management of advance payment. The council drew down a portion of the federal award amount in advance of immediate cash needs. The draw occurred in March 2025 after management determined that a potential federal funding freeze could significantly de...
Finding number 2025-003: Material weakness in cash management of advance payment. The council drew down a portion of the federal award amount in advance of immediate cash needs. The draw occurred in March 2025 after management determined that a potential federal funding freeze could significantly delay the project if funds were not immediately accessible. The council typically limits drawdowns to requests for reimbursements; however, management elected to deviate from this practice due to the perceived risk. In addition, the council does not currently have a written cash management policy compliant with 2 CFR 200, which contributed to the inconsistency. The funds were fully expended on allowable program costs over a nine-month period. The funds were not kept in an interest-bearing account in accordance with 2 CFR 200.305(b). Questioned costs: none. Contact Person(s): Brian Barr, Executive Director Explanation and specific reasons for disagreement with audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: The Rogue River Watershed Council will develop a cash management policy in compliance with 2 CFR 200 (or amend our Fiscal Management Policy to include required cash management policies and procedures). The policy/ amendment will focus on short-term cash flow needs and the need to minimize time between the transfer and disbursement of federal funds, which will guide the organization’s use of federal funding. Anticipated completion date: Rogue River Watershed Council will have a cash management policy/ updated Fiscal Management Policy in place no later than 7/31/2026.
Mortgage Insurance for Refinance of Existing Multifamily Homes – Assistance Listing No. 14.155 Recommendation: Abundant Life of Perrysburg should design and implement controls to prevent non-compliance with HUD requirements surrounding surplus cash deposits such as recalculating surplus cash at the ...
Mortgage Insurance for Refinance of Existing Multifamily Homes – Assistance Listing No. 14.155 Recommendation: Abundant Life of Perrysburg should design and implement controls to prevent non-compliance with HUD requirements surrounding surplus cash deposits such as recalculating surplus cash at the end of the year after all transactions have been posted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement more frequent surplus cash computations to avoid late deposits when required. Name(s) of the contact person(s) responsible for corrective action: Jennifer Polter, Property Manager Planned completion date for corrective action plan: July 31, 2026
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