Corrective Action Plans

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REACH has policies in place to ensure recertifications and income verification are performed timely, tenant eligibility is correctly determined, and the tenant files are properly maintained. During the second quarter of 2026, REACH outsourced property management and compliance functions to a third-p...
REACH has policies in place to ensure recertifications and income verification are performed timely, tenant eligibility is correctly determined, and the tenant files are properly maintained. During the second quarter of 2026, REACH outsourced property management and compliance functions to a third-party management company to address the outstanding compliance issues.
REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH Compliance Management reviewed the Oregon Housing and Community Services (OHCS) Housing Trust Fund (HTF) program manual and did not find any specific requirements about certifications other than at move-in. REACH reached o...
REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH Compliance Management reviewed the Oregon Housing and Community Services (OHCS) Housing Trust Fund (HTF) program manual and did not find any specific requirements about certifications other than at move-in. REACH reached out to OHCS and did not receive any clarifications. REACH operated with the available guidance for HTF at the time. OHCS have since updated the HTF manual as of June 2026. REACH now have an updated HTF manual which outlines when full recertification with income verifications are required and will follow those rules going forward.
Once REACH Asset Management Team was notified of this audit finding, our Asset Management team communicated this finding to Ad-West. They would set up a new process to ensure the reporting of HOME units, HOME unit types, and compliance would be met on all HOME units.
Once REACH Asset Management Team was notified of this audit finding, our Asset Management team communicated this finding to Ad-West. They would set up a new process to ensure the reporting of HOME units, HOME unit types, and compliance would be met on all HOME units.
Once REACH was notified about this audit finding, Property Management established a new review process to review the HOME units that would be re-classified the next time there is a vacant unit of the corresponding size/type. This is a “next available unit” rule. It will be addressed when the existin...
Once REACH was notified about this audit finding, Property Management established a new review process to review the HOME units that would be re-classified the next time there is a vacant unit of the corresponding size/type. This is a “next available unit” rule. It will be addressed when the existing resident moves out. Our third-party Property Management company will continue to monitor this finding.
REACH’s 2024 consolidated audit report was issued in mid-November 2025. Once we were notified about this audit finding, Compliance Management conducted an in-depth review of this finding and determined that one extra 3-bedroom and one fewer 4-bedroom at Covington Commons were incorrectly set up in o...
REACH’s 2024 consolidated audit report was issued in mid-November 2025. Once we were notified about this audit finding, Compliance Management conducted an in-depth review of this finding and determined that one extra 3-bedroom and one fewer 4-bedroom at Covington Commons were incorrectly set up in our Yardi system. REACH have since corrected this issue in the Yardi system. REACH will continue to monitor vacant two-bedrooms at Cascadia Village as they become available. There are only two 2-bedrooms that are not designated as HOME. We noted that unit #72 was not set up properly in our Yardi system. REACH have corrected this issue in the system.
REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH has policies and procedures in place to monitor compliance of recertifications, and correct income verification procedures are performed timely. Once we were notified of this finding, Compliance Management Compliance team ...
REACH’s 2024 consolidated audit report was issued in mid-November 2025. REACH has policies and procedures in place to monitor compliance of recertifications, and correct income verification procedures are performed timely. Once we were notified of this finding, Compliance Management Compliance team conducted a full review of all HOME regulatory agreements in the portfolio, including County, City and Commerce HOME funding. Compliance Management also created a spreadsheet to track which units are due for the appropriate HOME recertification.
The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliati...
The City relies heavily on supervisory oversight. The City has in place many internal controls to help reduce risks of financial reporting objectives and provide safeguards for the City's assets. Some of the controls are a supervisor has to review and sign off on all bank statements and reconciliations, and any journal entries. All accounts payable invoices and reports are reviewed by at least two people.
The City staff work with the auditor in the preparation and subsequently reviews and approves all statements and footnote disclosures.
The City staff work with the auditor in the preparation and subsequently reviews and approves all statements and footnote disclosures.
FINDING 2025-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lorrie K. Pontius Contact Phone Number and Email Address: 260-925-6450 x1101 lkpontius@ci.auburn.in.us Views of Responsible Officials: “We ...
FINDING 2025-001 Finding Subject: Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: Lorrie K. Pontius Contact Phone Number and Email Address: 260-925-6450 x1101 lkpontius@ci.auburn.in.us Views of Responsible Officials: “We concur with the finding.” Description of Corrective Action Plan: The Corrective Action Plan will require verification through the Excluded Parties List System (EPLS) in SAM.gov before any award, contract execution, renewal, or contract modification is approved. Verification will be printed and/or saved as a PDF copy of the SAM.gov search results showing the date of the verification and the search outcome. Then verification documentation will be sent to a secondary reviewer electronically and maintained in the contract file according to records retention policy. Anticipated Completion Date: As a corrective measure, verification through the EPLS in the System for Award Management (SAM.gov) will be conducted immediately as of the completion date of this CAP, June 3, 2026 and prior to any award, contract execution, renewal, or modification.
The accounting system will also be used to track expenditures by grant. Grant agreements will also be saved in a central location for simple access.
The accounting system will also be used to track expenditures by grant. Grant agreements will also be saved in a central location for simple access.
A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA ...
A designated Finance staff member with knowledge of the Uniform Guidance requirements will be responsible for overseeing SEFA preparation for each fiscal year-end. A grant-by-grant SEFA reconciliation will be completed prior to yearend close, with particular attention to period-end cutoff. The SEFA will be independently reviewed by the Finance Director and compared to grant expenditure reports before the audit commences. Management will engage its external accountants earlier in the year-end close process.
At the start of each fiscal year, the Finance Director will prepare a submission timeline working backward from the March 31 FAC deadline, establishing interim milestones for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Progress against the submiss...
At the start of each fiscal year, the Finance Director will prepare a submission timeline working backward from the March 31 FAC deadline, establishing interim milestones for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Progress against the submission timeline will be monitored by the CEO and reported to the Board of Directors on a quarterly basis. Management will engage its external auditors earlier in the process and ensure adequate finance staffing is maintained prior to the fiscal yearend close.
The City of Clarksville, Texas agrees with this repeated finding, which corresponds to prior-year Finding 2024-003 and remains open. Management will maintain an audit and federal-reporting calendar that identifies the Federal Audit Clearinghouse submission deadline as the earlier of 30 calendar days...
The City of Clarksville, Texas agrees with this repeated finding, which corresponds to prior-year Finding 2024-003 and remains open. Management will maintain an audit and federal-reporting calendar that identifies the Federal Audit Clearinghouse submission deadline as the earlier of 30 calendar days after receipt of the auditor’s report or nine months after fiscal year-end. The Mayor and designated accounting personnel will assign responsibility for audit coordination and FAC submission, close the accounting records timely, promptly provide requested records, monitor unresolved audit items, and coordinate with the auditor throughout the audit cycle. Management will document the person responsible for submitting the reporting package and notifying the pass-through agency, as applicable. Evidence of FAC submission and acceptance, agency notification, and related correspondence will be retained in the federal-award compliance files. These procedures are intended to improve financial-record readiness, governance continuity, and timely completion and submission of the Single Audit reporting package
Finding 1226440 (2025-002)
Material Weakness 2025
Contact Person Responsible for Corrective Action: Tim Mack Contact Phone Number: (815)774-7892 Views of Responsible Official: We concur with finding 2025-002 and offer the following context and corrective action plan: Condition: Will County (“County”) received funding under the Community Development...
Contact Person Responsible for Corrective Action: Tim Mack Contact Phone Number: (815)774-7892 Views of Responsible Official: We concur with finding 2025-002 and offer the following context and corrective action plan: Condition: Will County (“County”) received funding under the Community Development Block Grant (CDBG) program (ALN 14.218) and issued more than $1 million in first-tier subawards to subrecipients during the audit period. Several individual subawards exceeded $30,000. The County did not perform or document FFATA subaward reporting for these awards and does not have an applicable exemption from FFATA reporting requirements. Description of Corrective Action Plan: The County will report subawards, as required, under this program for FY25 and going forward. The County will create a tracking document that will reflect all subrecipients of the program and the amounts of first-tier subaward. For subawards exceeding $30,000, the document will indicate the date that the required reporting was performed. Anticipated Completion Date: November 30, 2026
IPH will strive to submit requested documents to the auditors accurately and timely.
IPH will strive to submit requested documents to the auditors accurately and timely.
We concur with the finding. There are currently 11 Board members and 6 are consumer members and the one member has subsequently been seen in the clinic. As a result, we believe we are currently in compliance with this requirement.
We concur with the finding. There are currently 11 Board members and 6 are consumer members and the one member has subsequently been seen in the clinic. As a result, we believe we are currently in compliance with this requirement.
One Healthy Start Project Performance Measure for “breast feeding for 6 months” was not achieved. Program staff working with mothers to provide support from WIC breast feeding peer counselors to continue breast feeding and the storage of breast milk as mothers return to work.
One Healthy Start Project Performance Measure for “breast feeding for 6 months” was not achieved. Program staff working with mothers to provide support from WIC breast feeding peer counselors to continue breast feeding and the storage of breast milk as mothers return to work.
Corrective Action Plan FINDING - 2025-001 - Federal Award Program Name: 93.958 Senior Services Criteria: Federal awards are required to be reported on the Schedule of Expenditures of Federal Awards (SEFA) when expenditures are incurred (2CFR Part 200). Condition: The Organization had a federal award...
Corrective Action Plan FINDING - 2025-001 - Federal Award Program Name: 93.958 Senior Services Criteria: Federal awards are required to be reported on the Schedule of Expenditures of Federal Awards (SEFA) when expenditures are incurred (2CFR Part 200). Condition: The Organization had a federal award received in a prior year that was not originally included on the SEFA. Cause of Condition: The Organization did not have adequate procedures in place to identify all federal awards and ensure they were properly reflected on the SEFA. Potential Effect of Condition: The Organization’s federal award expenditures not being included in the audited SEFA. Views of Responsible Officials: Management has acknowledged the finding and added the award expenditures to the SEFA. Corrective Action: The Controller will implement formal federal grant management policies and procedures to ensure all federal awards are properly identified, tracked, and reported on the SEFA in accordance with 2 CFR Section 200.502. Key actions include: - Developing and implementing a written federal grant and loan management policy, subject to Board approval. - Establishing and maintaining a centralized electronic repository of all federal grant and loan documentation, including key award details necessary for SEFA reporting. - Providing training to accounting and program staff responsible for identifying and tracking federal awards. - Performing quarterly reviews of the federal awards repository to ensure completeness and accuracy of information used in SEFA preparation. - The Controller will perform quarterly reviews, and the CFO will review and approve the completeness of the federal awards listing. Procedures will be implemented immediately and in place for the next SEFA reporting cycle.
CORRECTIVE ACTION PLAN FINDING 2025-004 Finding Subject: Contact Person Responsible for Corrective Action: Jeremy McKinley, Fire Chief Contact Phone Number and Email Address: 260-302-6383 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: T...
CORRECTIVE ACTION PLAN FINDING 2025-004 Finding Subject: Contact Person Responsible for Corrective Action: Jeremy McKinley, Fire Chief Contact Phone Number and Email Address: 260-302-6383 Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The grant administrator will draft the semi-annual grant performance reports and email them to the Fire Chief or Deputy Fire Chief for approval before the grant administrator submits them on behalf of the City regardless of the dollar amount. Anticipated Completion Date: July 16, 2026 INDIANA
CORRECTIVE ACTION PLAN FINDING 2025-003 Finding Subject: Contact Person Responsible for Corrective Action: Katie Ritchie, Clerk Treasurer Contact Phone Number and Email Address: 260-347-7025, kritchie@kendallvillein.gov Views of Responsible Officials: Option 1: “We concur with the finding.” Descript...
CORRECTIVE ACTION PLAN FINDING 2025-003 Finding Subject: Contact Person Responsible for Corrective Action: Katie Ritchie, Clerk Treasurer Contact Phone Number and Email Address: 260-347-7025, kritchie@kendallvillein.gov Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The Clerk Treasurer will add the 16 airpacks to the asset list and will add any capital threshold assets purchased with federal funding to the asset list at the time of attainment going forward Anticipated Completion Date: August 1, 2026
CORRECTIVE ACTION PLAN FINDING 2025-002 Finding Subject: Contact Person Responsible for Corrective Action: Katie Ritchie, Clerk Treasurer Contact Phone Number and Email Address: 260-347-7025, kritchie@kendallvillein.gov Views of Responsible Officials: Option 1: “We concur with the finding.” Descript...
CORRECTIVE ACTION PLAN FINDING 2025-002 Finding Subject: Contact Person Responsible for Corrective Action: Katie Ritchie, Clerk Treasurer Contact Phone Number and Email Address: 260-347-7025, kritchie@kendallvillein.gov Views of Responsible Officials: Option 1: “We concur with the finding.” Description of Corrective Action Plan: The Clerk Treasurer will work with the Fire Chief and City Attorney to create an updated purchasing policy for the Fire Department that will be adopted by the Board of Works. This policy will align with federal regulations The Board of Works will adopt a suspension and debarment procedure to ensure that the awarded vendor is not suspended, debarred, or otherwise excluded from covered transactions. Before the Board of Works awards the bid, the Clerk Treasurer will verify the vendor is not suspended or debarred or excluded from covered transactions, if all is correct the bid will be awarded by the Board of Works, and the City will enter into a written contract with the vendor. Anticipated Completion Date: December 31, 2026 INDIANA STATE
SD 2025-005 REPORTING - DATA COLLECTION FORM (REPEAT FINDING PREVIOUSLY REPORTED AS - SD2024-005) Current Year Corrective Actio1t Response: Management concurs with the findings . Management will implement policie s and procedures as per the auditor' s recommendation.
SD 2025-005 REPORTING - DATA COLLECTION FORM (REPEAT FINDING PREVIOUSLY REPORTED AS - SD2024-005) Current Year Corrective Actio1t Response: Management concurs with the findings . Management will implement policie s and procedures as per the auditor' s recommendation.
MW2025-001- INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS Current Year Corrective Action Response: Management concurs with the findings. Management recognizes the importance of ensuring all federal awards are accurately reported , in accordance with Uniform Guidance require...
MW2025-001- INACCURATE REPORTING OF THE SCHEDULE OF EXPENDITURES OF FEDERAL AW ARDS Current Year Corrective Action Response: Management concurs with the findings. Management recognizes the importance of ensuring all federal awards are accurately reported , in accordance with Uniform Guidance requirements. The City will establish formal procedures to review federal/state grant award agreements and loan documentation for compliance and reporting requirements to ensure awards and loans are properly reported . In addition, the City will provide responsible staff appropriate training to strengthen their knowledge and understanding of Uniform Guidance reporting requirements.
Finding 2025-002: SLFRF Record Retention Description of Finding: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action...
Finding 2025-002: SLFRF Record Retention Description of Finding: Elevation timecards for employees for the pay period ending 4/3/2025 were not adequately retained during the required three-year period. Statement of Concurrence or Nonconcurrence: Management concurs with the finding. Corrective Action: Management concurs with the finding. The inability to test controls in this instance was the result of a change in software for timekeeping that the clinic made during the fiscal year from Tsheets to Paycor. Quickbooks was unable to provide access to the retired system once the transition to Paycor was completed. Where the grantor has required timesheet data to be provided and submitted as part of grant reports, the information was saved and submitted. Where the auditors selected data for testing that had not been required by a grantor as part of a report, access was not able to be obtained by the Clinic in the previous system for testing. Fortunately, however, these controls were already in place in the new system and have been in continuous use since the programs inception, therefore no additional steps need to be taken to ensure compliance moving forward as compliance resulted from lack of access to test the control, not an actual process or procedure not in place. Responsible Personnel: Erin Hall, Executive Director, ehall@nclegalclinic.org, (317) 429-4130 Projected Completion Date: complete as of the date of this plan, July 15, 2026
Finding Summary – During the audit, it was determined that an employee used a District purchasing card to make unauthorized personal purchases that were subsequently charged to the Twenty-First Century Community Learning Centers federal program. Existing monitoring and approval procedures did not id...
Finding Summary – During the audit, it was determined that an employee used a District purchasing card to make unauthorized personal purchases that were subsequently charged to the Twenty-First Century Community Learning Centers federal program. Existing monitoring and approval procedures did not identify the improper expenditures. As a result, approximately $7,000 of unallowable costs were charged to the federal award, resulting in a significant deficiency in internal control over compliance related to allowable costs and cost principles. Contact Person Responsible for Corrective Action – Dr. Chace Ramey, Superintendent Corrective Actions Planned – The District has implemented additional review and monitoring procedures over purchasing card transactions and federal program expenditures. Supporting documentation is reviewed to ensure expenditures are allowable, properly approved, and directly related to program purposes. District administration will continue to monitor compliance with federal requirements to reduce the risk of unallowable costs being charged to federal awards. Anticipated Completion Date of Corrective Action Plan – June 30, 2026.
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