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Corrective Action Plans

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Finding 1177643 (2024-007)
Material Weakness 2024
Jackson County
OH
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Period of Performance § 200.403
The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.
The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.
View Audit 391060
Finding 1177638 (2024-006)
Material Weakness 2024
Jackson County
OH
Subrecipient Monitoring Period of Performance Reporting
The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief De...
The Municipal Court Probation Department took corrective action on March 6, 2025 by enacting a grant reporting policy applicable to all grants in which they administer. The Sheriff’s Office has separated from the person who oversaw these grants. New procedures have been implemented, and the Chief Deputy is now involved in overseeing these grants as well.
View Audit 391060
Finding 1177606 (2024-002)
Material Weakness 2024
South Seven Senior Village
WA
Eligibility Significant Deficiency Internal Control / Segregation of Duties
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterp...
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that additional internal controls are required to ensure eligibility is verified, current, and fully documented prior to the provision of services. The instance identified resulted from a misinterpretation of system information and insufficient verification procedures to confirm current eligibility. In response, OlyCAP has initiated corrective actions to strengthen eligibility determination controls, including reinforcing documentation requirements prior to service initiation, clarifying staff procedures for reviewing eligibility system data, and providing additional training to ensure eligibility requirements are consistently understood and applied. Management is committed to maintaining compliance with federal program requirements and improving internal controls to prevent similar occurrences in the future. Estimated Completion Date: In progress / Ongoing Responsible Party: Program Management with Finance Oversight
View Audit 390989
Finding 1177605 (2024-001)
Material Weakness 2024
South Seven Senior Village
WA
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely sub...
Management's Response: Olympic Community Action Programs (OlyCAP) acknowledges this finding and agrees that stronger internal controls over the single audit reporting process are necessary. During the audit period, the organization did not have sufficiently formalized procedures to ensure timely submission of the SF-SAC reporting package. Since identifying this issue, OlyCAP has begun implementing improved internal controls. During the first half of 2024, the department experienced the loss of all lead fiscal staff, which required subsequent corrections and adjustments to 2024 reporting once external consultants were engaged. This work occurred concurrently with the organization’s transition from antiquated systems to newer platforms. As part of the corrective actions, OlyCAP has established clearly defined responsibility for audit submissions, implemented internal deadlines that precede federal filing requirements, and strengthened management oversight to verify timely completion and submission. OlyCAP is committed to improving its internal control environment to ensure future single audit submissions are completed accurately and within required deadlines. Estimated Completion Date: Completed Responsible Party: Executive Director
View Audit 390989
Finding 1177048 (2024-008)
Material Weakness 2024
County of Delta
MI
Reporting
2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, i...
2024-008: Material Weakness and Noncompliance – Report Preparation and Submission Statement of Condition/Criteria: Sponsors of commercial airports are required to submit FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569), which captures revenues and expenditures at the airport, including revenue surplus. Sponsors of commercial airports are also required to submit FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569), which captures amounts paid and services provided to other units of government. The reports are due within 120 days within the end of the airport’s fiscal year. The County either did not file or did not file timely the required FAA Forms 5100-127 and 5100-126. Until a grant is completed and closed, the County Airport is required to submit an annual Form SF-425, Federal Financial Report, and an annual Form SF-270, Request for Advance or Reimbursement for Non-Construction Projects, or Form SF-271, Outlay Report and Request for Reimbursement for Construction Programs, by December 31st of each year (90 days after fiscal year end). The County did not file timely the Form SF-425 reports nor the Form SF-271 or Form SF-270 reports, as applicable, and did not verify the reports were supported by audited financial records for each open grant. Planned Corrective Action: The County will work to update policies and procedures related to report preparation and submission. Contact person responsible for corrective action: Ashleigh Young, Airport Manager Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177046 (2024-007)
Material Weakness 2024
County of Delta
MI
Allowable Costs / Cost Principles Cash Management Procurement, Suspension & Debarment § 200.303
2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) ...
2024-007: Material Weakness and Noncompliance – Written Policies Required by the Uniform Guidance Statement of Condition/Criteria: Delta County does not have written policies and procedures to implement the requirements of 2 CFR section 200 for the administration of federal awards. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. Planned Corrective Action: County management will develop written policies and procedures for grants. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177043 (2024-006)
Material Weakness 2024
County of Delta
MI
Reporting Allowable Costs / Cost Principles § 200.303 § 200.502 § 200.510
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the...
2024-006: Material Weakness and Noncompliance – Preparation of Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition/Criteria: The Code of Federal Regulations requires a non-federal entity to prepare a schedule of expenditures of federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502(a) and must reconcile amounts reported in the SEFA to the amounts reported in the auditee’s financial statements. Planned Corrective Action: County management will develop a closing process to ensure all federal expenditures are identified, recorded, and reconciled on the SEFA. Contact person responsible for corrective action: Emily DeSalvo, County Administrator Anticipated Completion Date: March 2026
View Audit 390939
Finding 1177025 (2024-002)
Material Weakness 2024
Buckeye Community School
OH
Reporting § 200.512
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
The School will ensure information is available for the audit to be completed timely in accordance with Uniform Guidance requirements.
View Audit 390880
Finding 1177024 (2024-001)
Material Weakness 2024
Buckeye Community School
OH
Internal Control / Segregation of Duties
The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.
The School will request that the management company provide audited financial statements, presenting combined or consolidating columns for each of its schools, or an agreed-upon procedures report, to meet the reporting requirements in future periods.
View Audit 390880
Finding 1177011 (2024-007)
Material Weakness 2024
City of Compton
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in plac...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The new Grants policy will be reviewed and approved by the City Manager and implemented by June 2026. Community Development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177010 (2024-006)
Material Weakness 2024
City of Compton
CA
Internal Control / Segregation of Duties Special Tests & Provisions Subrecipient Monitoring
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The recommendations are included in the new Grants policy. The City Manager shall review and submit to City Council for approval and adoption. Expected implementation by June 2026. Planned Implementation Date: June 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177009 (2024-005)
Material Weakness 2024
City of Compton
CA
Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned ...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation and has implemented hiring for temporary work assignments in order to facilitate update. Corrective Action Plan: The HR and payroll software will be updated by the City by December 2026. Planned Implementation Date: December 2026 Responsible Person(s): City Manager
View Audit 390871
Finding 1177008 (2024-004)
Material Weakness 2024
City of Compton
CA
HUD Housing Programs Reporting
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in pl...
Management Response and Corrective Action Plan City's Response: The City concurs with the recommendation. Corrective Action Plan: The City Controller’s Office drafted a Grants policy that is currently under review by City Management. Community development staff will ensure a succession plan is in place for any staff turnover and for report preparation compliance. The PHA Executive Director will work with the City Manager, City Controller’s Internal Auditor and Grants reporting team to ensure: 1. Timely reporting 2. There is viable Grants administration policy 3. There is an internal schedule and timeline in preparation for the submissions 4. There is Controller’s office and PHA staff dedicated to financial PHA reporting 5. That there’s an internal soft audit conducted by the aforementioned staff prior to HUD’s deadlines 6. Controller’s office staff is trained by Nan McKay on financial reporting for PHA’s (in process – Internal Auditor taking training in February 2026). 7. The Controller’s office will identify consultants to assist with timely audit submissions as deemed necessary by the City Manager, executive director and City Controller. Planned Implementation Date: July 2026 beginning of fiscal year with new funding and CHA/Controller’s officer reporting structure Responsible Person(s): City Manager, City Controller, PHA Executive Director, and Human Resources Director
View Audit 390871
Finding 1177006 (2024-003)
Material Weakness 2024
Smithfield Housing Authority
RI
HUD Housing Programs Reporting Significant Deficiency
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with...
The methodology used for sample selection will be documented and retained to ensure a clear audit trail and demonstrate that the sample was selected in an unbiased manner. Supervisory review of SEMAP certifications and supporting documentation will occur prior to submission to ensure compliance with 24 CFR § 985 requirements. Training has been scheduled for April 7, 2026 which will help ensure that staff are aware of the requirements of SEMAP moving forward for its biennial reporting.
View Audit 390862
Finding 1177005 (2024-002)
Material Weakness 2024
Smithfield Housing Authority
RI
Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.403
Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including t...
Smithfield Housing Authority invoices are now reviewed by the Executive Director prior to approval and payment. Supervisory review has been strengthened to ensure compliance with federal cost principles. In addition, monthly reviews of program expenditures for our regular board meetings, including the Housing Voucher Cluster, are already in place. This helps to verify accuracy and appropriate allocation of costs.
View Audit 390862
Finding 1176975 (2024-003)
Material Weakness 2024
City of Warr Acres, Oklahoma
OK
Reporting Internal Control / Segregation of Duties
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunct...
Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending December 31, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending December 31, 2024. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management acknowledges the finding regarding the delayed submission of the City’s audit report to both the Oklahoma State Auditor and Inspector and the Federal Audit Clearinghouse (FAC). We agree that the combination of turnover in key financial reporting positions and the impact of a natural disaster contributed to delays in completing the fiscal year 2023 financial close and subsequent filings. The City recognizes the importance of timely reporting to maintain compliance with state and federal requirements. Management is committed to strengthening internal controls, improving communication among departments, and ensuring that future audit submissions are completed within the required deadlines. The City feels the delay in this audit was caused from waiting on the Bethany–Warr Acres Public Works Authority Trust Audit to be completed for the City’s audit to be completed. City received first draft letter April 2025.
View Audit 390804
Finding 1176974 (2024-002)
Material Weakness 2024
City of Warr Acres, Oklahoma
OK
Procurement, Suspension & Debarment § 200.318 § 200.320
Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan be...
Condition: In our procurement testing for CSLFRF funding, the City was unable to provide evidence that demonstrates public notice was published according to (2 CFR § 200.320(b)) for the projects selected. In conjunction with our fiscal year 2024 audit, please see the City’s corrective action plan below: To address the audit finding, management concurs with the finding that procurement documentation for CSLFRF‑funded projects was insufficient to demonstrate compliance with federal procurement standards, including the requirement for public notice under 2 CFR § 200.320(b). The absence of complete records limited the City’s ability to show that full and open competition was provided. The City will revise and strengthen its procurement policies to require formal solicitation and complete documentation for all applicable projects. A centralized system for retaining procurement records will be implemented to ensure that evidence of public notice, solicitation efforts, bid evaluations, and contract award decisions is consistently maintained. Staff involved in procurement will receive training on federal requirements, and a pre‑award compliance checklist will be introduced to verify that all required documentation is in place before contracts are executed. Management will work with all departments involved in procurement to reinforce expectations, implement improved procedures, and ensure that required documentation is consistently retained.
View Audit 390804
Finding 1176896 (2024-001)
Material Weakness 2024
City of Jurupa Valley
CA
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.329
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
The City will enhance internal controls to ensure FFATA reporting is prepared in accordance with program requirements. The City hired a new senior accountant assigned to ensure that required reports from various agencies are filed timely.
View Audit 390741
Finding 1176876 (2024-002)
Material Weakness 2024
Monterey Park Lions Club Senior Citizens Housing Corporation
CA
Cash Management HUD Housing Programs
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should moni...
FINDING NUMBER 2024-002 Reporting views of responsible officials: The Company will monitor cash balances or monitor the bank ratings. Concur or do not concur with the finding: Concur with the finding Auditors' summary of auditee's comments on the findings and recommendations: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Response indicator: Agree. Response: The Company should monitor the investments held by these financial institutions to ensure that HUD’s requirements are met. Completion date: December 31, 2025
View Audit 390725
Finding 1176875 (2024-001)
Material Weakness 2024
Monterey Park Lions Club Senior Citizens Housing Corporation
CA
HUD Housing Programs
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on t...
FINDING NUMBER 2024-001 Reporting views of responsible officials: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Auditors' summary of auditee's comments on the findings and recommendations: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Concur or do not concur with the finding: Concur with the finding Response: The Company has already submitted the audit package to the Federal Audit Clearinghouse and the Company will timely file the audit package with the Federal Audit Clearinghouse in the future. Completion date: March 26, 2025
View Audit 390725
Finding 1176872 (2024-002)
Material Weakness 2024
Lifespan Corporation and Affiliates
RI
Cash Management
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-002 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: Brown Health management asserts that the methodology applied to estimate and avoid duplication of benefits was ...
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-002 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: Brown Health management asserts that the methodology applied to estimate and avoid duplication of benefits was reasonable, allowable, and consistent with FEMA guidance. The projects were previously reviewed, approved, obligated, funded, and closed or in pending close status by FEMA. Formal appeals of FEMA’s subsequent recommended reduction for Bradley Hospital and Newport Hospital were filed. Management continues to cooperate with FEMA and RIEMA during the appeal process. Accordingly, corrective action is contingent upon FEMA’s final determination. Contacts: Stephen Almonte, VP of Finance and Corporate Controller Salmonte3@brownhealth.org Mark Adelman, Director Public Policy and Federal Advocacy Madelman@brownhealth.org Planned Completion Date: Not applicable. Management will evaluate the need for any corrective action plan upon receipt of FEMA’s final determination on the pending appeals.
View Audit 390719
Finding 1176871 (2024-001)
Material Weakness 2024
Lifespan Corporation and Affiliates
RI
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.403 § 200.430
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to t...
Corrective Action Plan Year Ended September 30, 2024 Finding 2024-001 AL Numbers: 97.036 Program: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Correction Action: We will identify and quantify the total amount of the labor cost overstatement. We will report our results to the granting agency and work with them to resolve the questioned costs by May 31, 2026. To prevent recurrence, management will revise our review control of project applications to reconcile the calculation file to invoice support to verify accuracy. Contacts: Stephen Almonte, VP of Finance and Corporate Controller Salmonte3@brownhealth.org Mark Adelman, Director Public Policy and Federal Advocacy Madelman@brownhealth.org Planned Completion Date: May 31, 2026
View Audit 390719
Finding 1176855 (2024-003)
Material Weakness 2024
City of Stamford
TX
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.328
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party...
In reference to audit finding 2024-003, wp.ich refers to submitting a project and expenditure report within the required timeframe. The city will train the city's finance department in how to file the project and expenditure report within the required timeframe by working with the city's third-party financial consultant and the city manager.
View Audit 390700
Finding 1176854 (2024-002)
Material Weakness 2024
City of Stamford
TX
Subrecipient Monitoring Reporting
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
In reference to audit finding 2024-002, which refers to filing the single audit within the stipulated timeframe. The city will work with our third-party consultant and our external auditors to get our audit and single audit completed within the required timeframe.
View Audit 390700
Finding 1176853 (2024-001)
Material Weakness 2024
City of Stamford
TX
Reporting Internal Control / Segregation of Duties
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part con...
In reference to the audit finding 2024-001, which refers to internal controls over financial reporting. The city is in the process of training city employees how to reconcile balance sheets on a quarterly basis . Bank reconciliation will be performed regularly; the city will utilize a third-part consultant to review these reconciliations. Training is being conducted by the third-party consultant and by the City Manager. The City will also strengthen its documentation retention policies to ensure all expenses are properly supported.
View Audit 390700
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