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Corrective Action Plans

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Finding 1170227 (2025-003)
Material Weakness 2025
Natchitoches Parish School Board
LA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430
Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(...
Management’s Response – Management is currently in the process of re-evaluating existing policies and procedures within the accounting department, including those related to payroll processes. Effective immediately, payroll journals related to performance payments will be provided to the individual(s) responsible for program oversight of the program so they can be reviewed at the time payments are made. Errors or omissions, if any are identified, can then be corrected immediately. Management will continue to evaluate processes and implement improvements as opportunities to do so are identified.
View Audit 383246
Finding 1170226 (2025-003)
Material Weakness 2025
Willow Springs R-IV School District
MO
Equipment & Real Property Management § 200.313
Finding 2025-003 - Internal Control over Major Federal Program Compliance Program : Education Stabilization Fund (CFDA 84.425) Condition: Lack of policies and procedures for asset inventory management. Repeat Finding and Material Weakness Corrective Action Plan: The District will implement procedure...
Finding 2025-003 - Internal Control over Major Federal Program Compliance Program : Education Stabilization Fund (CFDA 84.425) Condition: Lack of policies and procedures for asset inventory management. Repeat Finding and Material Weakness Corrective Action Plan: The District will implement procedures to ensure asset physical inventories are completed and inventory records are completed and updated in accordance with the requirements of 2 CFR 200.318 of the Uniform Guidance. The district will provide training to responsible personnel. Planned Completion Date: March 31, 2026 Responsible Contact Person: Dr Marty Spence, Superintendent (417) 469-3260
View Audit 383234
Finding 1170225 (2025-002)
Material Weakness 2025
Willow Springs R-IV School District
MO
Equipment & Real Property Management
Finding 2025-001 - Compliance over Major Federal Program Program: Education Stabilization Fund (CFDA 84.425) Compliance Requirement : Equipment and Real Property Management Condition: Incomplete Asset inventiory Repeat Finding and Material Noncompliance Corrective Action Plan: The District will perf...
Finding 2025-001 - Compliance over Major Federal Program Program: Education Stabilization Fund (CFDA 84.425) Compliance Requirement : Equipment and Real Property Management Condition: Incomplete Asset inventiory Repeat Finding and Material Noncompliance Corrective Action Plan: The District will perform a physical inventory of all assets and complete/update the assets inventory accounting report in accordance with the requirements of 2 CFR 200.318 of the Uniform Guidance. The District will provide training to personnel responsible for asset inventory procedures. Planned Completion Date; March 31, 2026 Responsible Contact Person : Dr Marty Spence, Superintendent (417) 469-3260
View Audit 383234
Finding 1170224 (2025-001)
Material Weakness 2025
Housing Authority City of Kennewick
WA
HUD Housing Programs
Condition and Context: HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing Quality Standards (HQS). In cases of failed inspections, timely re-inspections are mandatory, and if compliance is not achieved, abatement of Housing Assistance Payments (HAP) or vouche...
Condition and Context: HUD requires that all units under the Housing Choice Vouchers Program meet specific Housing Quality Standards (HQS). In cases of failed inspections, timely re-inspections are mandatory, and if compliance is not achieved, abatement of Housing Assistance Payments (HAP) or voucher cancellation is required. During the audit, it was noted that in seven (7) instances, a unit that failed its HQS inspection did not undergo a subsequent re-inspection or no inspection was documented. Consequently, the required abatement of HAP or cancellation of the housing voucher was not executed. Recommendation: The Auditors recommended to Implement more stringent procedures for monitoring HQS compliance, including timely reinspection and enforcement of HAP abatement or voucher cancellation. Enhance training for staff involved in the HQS process to ensure a thorough understanding of compliance requirements. Establish a system of regular audits to identify and rectify lapses in HQS enforcement promptly. Plan for Corrective Action: Management is establishing an internal procedure to conduct monthly reviews of HQS inspection requirements to ensure all mandated inspections are completed promptly and in compliance with program standards. Actions Taken: KHA has scheduled all pending re-inspections and is actively working to complete any remaining ones.
View Audit 383207
Finding 1170216 (2025-001)
Material Weakness 2025
Housing Authority of the City of Bluefield
WV
HUD Housing Programs Subrecipient Monitoring Eligibility
2025-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2026
2025-001 – ALN 14.850 – Public Housing Operating Fund – Eligibility Current management acknowledges the finding and is following the auditor’s recommendations. Person Responsible for Correction of Exception: Mr. Tony Webster, Executive Director Projected Completion Date: June 30, 2026
View Audit 383183
Finding 1170214 (2025-001)
Material Weakness 2025
Victor Valley Community College District
CA
Student Financial Aid Internal Control / Segregation of Duties Special Tests & Provisions
The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial...
The delay occurred because the responsibility for processing was temporarily reassigned to another employee who had not yet received full training on the procedure. The task has been reassigned to the original staff member who has extensive experience with R2T4 processing. In addition, the Financial Aid Office will cross train multiple Financial Aid Specialist on the processing and tracking of R2T4 to ensure compliance and remove any delays in processing. All calculations are now being completed in compliance with federal regulations, and we have implemented measures to ensure timely processing moving forward.
View Audit 383173
Finding 1170207 (2025-001)
Material Weakness 2025
St Johns County School District
FL
Student Financial Aid Reporting Significant Deficiency
Federal Award Finding Number: 2025-001. Planned Corrective Action: Enhance procedures over the NSLDS system to ensure accurate and timely reporting moving forward. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: George Mastoridis, Director of First Coast Technical College and ...
Federal Award Finding Number: 2025-001. Planned Corrective Action: Enhance procedures over the NSLDS system to ensure accurate and timely reporting moving forward. Anticipated Completion Date: June 30, 2026 Responsible Contact Person: George Mastoridis, Director of First Coast Technical College and Elizabeth Moore, Director of Accounting
View Audit 383170
Finding 1170206 (2025-003)
Material Weakness 2025
Sheboygan Area School District
WI
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking
This is no disagreement with the finding. Management immediately began to review policies and procedures and implemented revised procedures during August of 2024.
This is no disagreement with the finding. Management immediately began to review policies and procedures and implemented revised procedures during August of 2024.
View Audit 383167
Finding 1170198 (2025-001)
Material Weakness 2025
Prince George's County Memorial Library System
MD
Internal Control / Segregation of Duties Reporting
Prince George's County Memorial Library System will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
Prince George's County Memorial Library System will implement procedures and policies to enable it to identify the required reporting requirements for federal awards throughout the year and at year end and ensure all reports are filed timely and accurately.
View Audit 383156
Finding 1170180 (2025-007)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Cash Management
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
Management agrees and will implement policy for timely transfers from tax and insurance escrow account as tax and insurance expenses are incurred and paid from operating account.
View Audit 383144
Finding 1170179 (2025-006)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170178 (2025-005)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Cash Management HUD Housing Programs
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170177 (2025-004)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170176 (2025-003)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual...
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff to perform monthly analysis and investigate unusual and/or significant variances.
View Audit 383144
Finding 1170175 (2025-002)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Reporting Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170174 (2025-001)
Material Weakness 2025
Christian Concern, Inc. T/a Jefferson Apartments
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383144
Finding 1170173 (2025-003)
Material Weakness 2025
Jefferson East, Inc.
PA
Allowable Costs / Cost Principles HUD Housing Programs Significant Deficiency
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170172 (2025-002)
Material Weakness 2025
Jefferson East, Inc.
PA
Reporting Significant Deficiency Internal Control / Segregation of Duties
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170171 (2025-001)
Material Weakness 2025
Jefferson East, Inc.
PA
Internal Control / Segregation of Duties Reporting
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
The Accounting Manager and Executive Director for the year ended June 30, 2025 were terminated in October 2025, and the former Executive Director has returned to assist in implementing necessary controls and processes and train property level staff.
View Audit 383143
Finding 1170170 (2025-001)
Material Weakness 2025
The Housing Authority of the City of Auburn, Alabama
AL
HUD Housing Programs Eligibility Material Weakness
A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and tw...
A. Finding Finding 2025-001 – Moving to Work Resident Files – Eligibility – Rent Calculations & HAP Disbursements Noncompliance & Material Weakness – ALN #14.881 B. Condition and Cause The auditor reviewed fifteen (15) Housing Choice Voucher (HCV) project-based voucher (PBV) participant files and twenty (20) HCV tenant-based voucher (TBV) participant files for a total of thirty-five (35) participant files. It was noted that fourteen (14) TBV files were non-compliant. C. Background Information The HCV Department has had numerous staff turnover in recent years. Due to organizational restructuring, Shannon Walters was moved from HCV Manager to Multi-Family Housing Director in March 2024 and Todd James was promoted to Interim HCV Manager in March 2024. Todd was moved to the HCV Operations Administrator position in February 2025, and Charlotte Bowen was hired as HCV Manager in March 2025. Mary Cameron was hired as HCV Caseworker (TBV) in December 2023 and received extensive one-on-one training. Due to performance concerns, she was given a Performance Improvement Plan. Upon completion, her performance was found to be unsatisfactory. Mary was transferred to Property Manager at the LaFayette Housing Authority site in October 2025. D. Controls to Correct the Deficiency To correct the finding noted above, the Auburn Housing Authority (AHA) will proceed as follows: a. The HCV Manager will perform a comprehensive audit of all TBV files and correct appliable deficiencies. b. Implement other internal control measures to eliminate future audit findings. E. Person Responsible: Sharon N. Tolbert, CEO F. Anticipated Completion Date: June 30, 2026
View Audit 383137
Finding 1170169 (2025-001)
Material Weakness 2025
Motivational Services, Inc.
ME
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.138 § 200.318 § 200.327
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies...
We agree that our current procurement policies are not compliant with current federal regulations. We have reviewed the required policies and will adopt these policies in fiscal year 2026. Management will review their current procurement policies and make any necessary changes to update the policies to be compliant with 2 CFR Sections 200.138 – 200.327. We anticipate that the corrective action will be completed within 12 months.
View Audit 383127
Finding 1170167 (2025-003)
Material Weakness 2025
Housing Authority of the City of Martinsburg
WV
HUD Housing Programs
Finding 2025-003 – Eligibility – Rent Calculations ALN 14.850 – Noncompliance & Material Weakness Recommendation: We recommend that the agency complete a current review of all participant files to identity and correct calculations still including permissive deductions. Explanation of disagreement wi...
Finding 2025-003 – Eligibility – Rent Calculations ALN 14.850 – Noncompliance & Material Weakness Recommendation: We recommend that the agency complete a current review of all participant files to identity and correct calculations still including permissive deductions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will strengthen compliance oversight by implementing a quality control review process for participant files. This process will ensure accurate rent calculations and identify any instances of noncompliance. Reviews will be conducted on a regular basis and documented for accountability. Name(s) of the contact person(s) responsible for corrective action: Navonya Kolani, Executive Director Planned completion date for corrective action plan: June 30, 2026 If the U.S. Department of Housing and Urban Development has questions regarding this plan, please call Navonya Kolani, Executive Director
View Audit 383120
Finding 1170166 (2025-001)
Material Weakness 2025
B'nai B'rith Housing of New Haven, INC
CT
Reporting Matching / Level of Effort / Earmarking § 200.512
Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 6...
Name of auditee: B'nai B'rith Housing of New Haven, Inc. HUD auditee identification number: 017-EE029 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended June 30, 2025 CAP prepared by Name: Linda Hamilton Position: Senior Vice President Telephone number: (860) 646-6555 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding #2025-001: Comments on the Finding and Each Recommendation For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. The Corporation should submit all future Data Collection Forms in the required time frame. Action(s) Taken or Planned on the Finding Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.
View Audit 383106
Finding 1169881 (2025-002)
Material Weakness 2025
City of Hamtramck
MI
Reporting Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
The City will ensure that all activity is recorded timely related to Federal Drug Forfeitures so that the Equitable Sharing Agreement and Certification can be completed within 60 days of the City’s fiscal year end.
View Audit 383047
Finding 1169880 (2025-001)
Material Weakness 2025
City of Hamtramck
MI
Subrecipient Monitoring Reporting Significant Deficiency § 200.303
The City will work with its vendors and engineering/accounting personnel to ensure that invoices are submitted and paid as soon as possible following the end of each reporting period so that reporting deadlines to grantors are complied with in future periods.
The City will work with its vendors and engineering/accounting personnel to ensure that invoices are submitted and paid as soon as possible following the end of each reporting period so that reporting deadlines to grantors are complied with in future periods.
View Audit 383047
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