Corrective Action Plans

Finding 1166440 (2024-008)

Material Weakness 2024

PR

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, ...

Views of Responsible Officials and Planned Corrective Action The necessary instructions were given to the accounting staff in order to comply with the reporting requirements established by each federal grant that the Municipality currently manages. Responsible Official: Mrs. Irma M. Vargas Aguirre, Finance and Budget Director Implementation Date: December 31, 2025

View Audit 377455

Finding 1166345 (2024-002)

Material Weakness 2024

Cooper County, Missouri

MO

Subrecipient Monitoring Reporting Cash Management § 200.510

The County Clerk working alongside the County Treasurer will use the recommendations from the auditors to implement internal controls to ensure that the accuracy of the SEFA expenditures is correctly reported.

View Audit 377440

Finding 1166330 (2024-001)

Material Weakness 2024

Burchacon Housing, Inc.

NY

Name of auditee: Burchacon Housing, Inc. TIN: 14-1632619 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings ...

Name of auditee: Burchacon Housing, Inc. TIN: 14-1632619 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: December 31, 2024 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2024-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended December 31, 2024.

View Audit 377412

Finding 1166328 (2024-004)

Material Weakness 2024

Project Hood Communities Development Corporation

IL

Allowable Costs / Cost Principles

The Organization will review its timesheet tracking and reconciliation procedures and make any necessary revisions to ensure that expenditures charged to the grants align with timesheets. Additionally, the Organization witll reconcile timesheets to amounts allocated to grants on at least a quarterly...

The Organization will review its timesheet tracking and reconciliation procedures and make any necessary revisions to ensure that expenditures charged to the grants align with timesheets. Additionally, the Organization witll reconcile timesheets to amounts allocated to grants on at least a quarterly basis.

View Audit 377407

Finding 1166289 (2024-001)

Material Weakness 2024

Harambee Community Development Initiative, Inc.

NJ

Reporting

“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including mileston...

“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including milestones dates for: • Year-end close • Auditor document requests• Draft financial statement review • Final audit completion 2. Assignment of Responsibility Assignment for audit coordination and FAC submission has been formally assigned to the CFO Robert Patrick. This individual will over preparation, communication with auditors and timely submission. 3. Internal Review Procedures The final audit report and FAC submission package will be reviewed by the CFO Robert Patrick, Executive Director Easter Parks, and Board Chair Walter McDowell prior to submission to ensure accuracy and completeness. Plan to Prevent Future Noncompliance The organization is committed to meeting all federal reporting requirements. With strengthening internal controls, assigned responsibilities, and improved scheduling processes, the organization will ensure that all future audits and FAC submissions are completed accurately and within the required deadlines. This plan will be implemented immediately and be in place for the next fiscal year end. If there are any questions regarding this plan please contact: Robert Patrick CFO Harambee Community Development Email: bob@rpcomp.com Tel. 201.341.4552 Cc: Easter Parks – Executive Director Harambee Family Academy Walter McDowell

View Audit 377375

Finding 1166258 (2024-003)

Material Weakness 2024

Stone County, Missouri

MO

Procurement, Suspension & Debarment

We will implement internal controls to ensure that suspension and debarment assessments are performed during the procurement and contracting phase, and we will retain sufficient documentation to evidence that suspension and debarment verficiation is performed.

View Audit 377293

Finding 1166257 (2024-002)

Material Weakness 2024

Stone County, Missouri

MO

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

We will develop internal controls over reporting and will consult with external consultants, if necessary, to ensure preparation of an accurate Schedule of Expenditures of Federal Awards.

View Audit 377293

Finding 1166250 (2024-012)

Material Weakness 2024

Town of Oakland, Tennessee

TN

Reporting § 200.512

The Town of Oakland did not meet the Data Collection Deadline of March 31st, which is nine months after the town's year-end. The Finance Director Rice will work with the audit firm to ensure that the future audit report and data collection form are filed timely.

View Audit 377277

Finding 1166249 (2024-011)

Material Weakness 2024

Town of Oakland, Tennessee

TN

Reporting § 200.328

Finance Director Rice will work closely with grant managerment advisor to resolve the past reporting issues. An accurate report will be filed March 2026.

View Audit 377277

Finding 1166248 (2024-010)

Material Weakness 2024

Town of Oakland, Tennessee

TN

Reporting Internal Control / Segregation of Duties

Finance Director Rice will review the current internal controls related to the compliance requirements of federal award, to ensure transactions are properly recorded and that all documentation is readily available and accessible for audit and review.

View Audit 377277

Finding 1166218 (2024-003)

Material Weakness 2024

Fayette County General Health District

OH

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Cl...

Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Closeout. Going forward, we must be sure to follow the rules in OGAPP Manual 100.3, B2.4 Personnel Costs, which states that even though costs of overtime/bounsus are chargeable to federal grants, they are only allowable to the extent that the costs comply with certain guidelines. For bonuses, they are limited to 3% of an employee's gross wages (not including fringes) or $1,500, whichever is less. The Ohio Department of Health (ODH) program administrator must approve all bonuses and enter a comment in GMIS in the project comments section.

View Audit 377198

Finding 1166217 (2024-002)

Material Weakness 2024

Fayette County General Health District

OH

Allowable Costs / Cost Principles § 200.430

Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Cl...

Develop and Implement Comprhensive Written Policies and Procedures. We will revise and formalize internal controls that address all major federal compliance area, Including: -Allowable/unallowable costs - Time and Effort reporting-Payroll allocations-Prior Approvals-Subrecipeint Monitoring -Grant Closeout. Going forward, we must be sure to follow the rules in OGAPP Manual 100.3, B2.4 Personnel Costs, which states that even though costs of overtime/bounsus are chargeable to federal grants, they are only allowable to the extent that the costs comply with certain guidelines. For bonuses, they are limited to 3% of an employee's gross wages (not including fringes) or $1,500, whichever is less. The Ohio Department of Health (ODH) program administrator must approve all bonuses and enter a comment in GMIS in the project comments section.

View Audit 377198

Finding 1166204 (2024-001)

Material Weakness 2024

El Dorado Irrigation District

CA

Cash Management Reporting Significant Deficiency

Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling...

Responsibility for grant-related financial expenditure reporting has been formally transitioned to the Finance Department. This change reduces the risk of reporting errors by leveraging Finance Staff’s specialized knowledge of the financial system and experience in researching variances, reconciling accounts, and verifying financial data. Engineering staff will continue to serve as the program specialists and remain responsible for providing programmatic narratives, technical documentation, and compliance related information. This restricting centralizes financial reporting within Finance and allows expenditure data to be exported directly from the District’s financial system rather than relying on separate reporting tools that summarize information outside the general ledger. The District has also implemented a multi-staff financial review process to minimize errors with the creation of the Accounting Supervisor and Finance Manager positions. In addition, the District will simplify its structure of accounting records to minimize the possibility of errors to occur through the implementation of a new financial system.

View Audit 377149

Finding 1166144 (2024-003)

Material Weakness 2024

Adamhs Board of Adams, Lawrence, and Scioto Counties

OH

Allowable Costs / Cost Principles Cash Management

The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.

View Audit 377032

Finding 1166143 (2024-002)

Material Weakness 2024

Adamhs Board of Adams, Lawrence, and Scioto Counties

OH

Allowable Costs / Cost Principles Cash Management

The County Department of Job and Family Services have established control procedures to ensure data entered for reimbursement is accurate and that if adjustments are being made that they are not duplicated expenditures.

View Audit 377032

Finding 1166132 (2024-002)

Material Weakness 2024

American Loggers Council

DC

Allowable Costs / Cost Principles Procurement, Suspension & Debarment § 200.302 § 200.318 § 200.430 § 200.431

Condition: ALC has not implemented all policies and procedures required by 2 CFR Part 200, specifically for cash management, allowability of costs, procurement, compensation, and fringe benefits. Planned Corrective Action: The American Loggers Council will develop written policies and procedures to ...

Condition: ALC has not implemented all policies and procedures required by 2 CFR Part 200, specifically for cash management, allowability of costs, procurement, compensation, and fringe benefits. Planned Corrective Action: The American Loggers Council will develop written policies and procedures to comply with 2 CFR Part 200, specifically for cash management, allowability of costs and procurement. Policies and procedures related to compensation and fringe benefits currently do not apply to the Organization because they do not have any employees. These policies and procedures will be reviewed and approved by the executive director and executive committee. Contact Person: Scott Dane Anticipated Date of Completion: December 2025

View Audit 376942

Finding 1166021 (2024-007)

Material Weakness 2024

ELDRED BOROUGH WATER AUTHORITY

NY

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.

View Audit 376845

Finding 1166020 (2024-006)

Material Weakness 2024

ELDRED BOROUGH WATER AUTHORITY

NY

Internal Control / Segregation of Duties Reporting § 200.303

Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the b...

Segregation of Duties - Auditor’s Recommendations: We recommend that the Authority assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Authority’s Response: The board reviews the reports monthly. A printed payroll report and checks written from meeting to meeting are provided and are approved and initialed. Also provided is a report of the bank statements for the board to review what has been received and what has been paid. Before any bills are paid they are approved at the meeting. If an error is made when inputting a deposit received into C/A, the correction is printed and initialed approving the correction.

View Audit 376845

Finding 1166019 (2024-005)

Material Weakness 2024

ELDRED BOROUGH WATER AUTHORITY

NY

Internal Control / Segregation of Duties Material Weakness Reporting

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journa...

Adjusting Journal Entries, Required Disclosures and Draft Financial Statements - Auditor’s Recommendation: Although auditors may continue to provide such assistance both now and, in the future, under the pronouncement, the Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Authority’s Response: The Authority has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the Authority considers such assistance provided by the auditors to be the most cost-effective manner to prepare such information. The Authority will also ensure that in the future all transactions will be properly reflected in the accounting software.

View Audit 376845

Finding 1166018 (2024-004)

Material Weakness 2024

ELDRED BOROUGH WATER AUTHORITY

NY

Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. ...

Untimely Single Audit Filing - Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.

View Audit 376845

Finding 1165873 (2024-003)

Material Weakness 2024

Cattaraugus County Project Head Start Inc.

NY

Reporting Procurement, Suspension & Debarment § 200.512

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report...

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

View Audit 376777

Finding 1165870 (2024-002)

Material Weakness 2024

Cattaraugus County Project Head Start Inc.

NY

Reporting Procurement, Suspension & Debarment § 200.512

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report...

Untimely Single Audit Filing. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.

View Audit 376777

Finding 1165864 (2024-002)

Material Weakness 2024

Northside Properties, Inc.

FL

HUD Housing Programs

FDecember 19, 2025 United States Department of Housing & Urban Development Northside Properties, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Barton, Gonzalez & Myers, P.A., 13137 66th Str...

FDecember 19, 2025 United States Department of Housing & Urban Development Northside Properties, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Name and address of independent public accounting firm: Barton, Gonzalez & Myers, P.A., 13137 66th Street, Largo, FL 33773. Audit period: January 1, 2024 – December 31, 2024 The findings from December 31, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Section I of the schedule, Summary of Auditor’s Results, does not include findings and is not addressed. Federal Award Findings: Finding 2024-002 Reporting – Late REAC Submission and Late OMB Data Collection Form Submission 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects 14.195 Section 8 Housing Assistance Payments Program Material Weakness in Internal Control – Material Noncompliance Condition: The Organization’s annual financial statement data was not submitted within the timeframes specified by HUD. The financial statement data was due by March 31, 2025, but the financials were not issued until December 19, 2025. The Organization was also required to submit the OMB Data Collection Form to the Federal Audit Clearinghouse (“FAC”) by September 30, 2025, but was not filed timely as the audit was completed on December 19, 2025. Auditor’s Recommendation: We recommend that the Organization make every effort to submit its annual financial statement data within the timeframe specified by HUD. Action Taken: The Organization has maintained contact with HUD and prioritized submitting the annual financial statement data after they were informed it was late. Effective Date: December 19, 2025 Contact Information: Susan Wright, Director of Operations Northside Mental Health Center, Inc. Management Agent 12512 Bruce B Downs Blvd Tampa, FL 33612 (813) 977-8700

View Audit 376767

Finding 1165858 (2024-001)

Material Weakness 2024

Port of Woodland

WA

Procurement, Suspension & Debarment § 200.318 § 200.321

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Woodland January 1, 2024, through December 31, 2024 This schedule presents the corrective action the district plans to take for the findings included in this report, in accordance with Title 2 of the U.S. Code of Federal Reg...

CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Port of Woodland January 1, 2024, through December 31, 2024 This schedule presents the corrective action the district plans to take for the findings included in this report, in accordance with Title 2 of the U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2024-001 Finding caption: The Port did not have adequate internal controls and did not comply with federal procurement and suspension and debarment requirements. Name, address, and telephone of District contact person: Debbie Karlsson, Interim Deputy Director/Finance Administrator 1608 Guild Road Woodland, WA 98674 (360) 225-6555 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for disagreement.) The Port will implement new procedures that conform to the Port’s existing policy to verify suspension-and-debarment status of all applicable contractors in the future. This includes performing verification, modifying future contract language, and retaining evidence of verification. The Port is currently restructuring staffing and work functions, which will provide more clarity to staff on their specific roles and responsibilities. This will also allow the Port to make sure staff have sufficient training to carry out those responsibilities in accordance with the updated internal controls, including compliance with the Build America, Buy America Act. Anticipated date to complete the corrective action: March 31, 2026

View Audit 376734

Finding 1165856 (2024-001)

Material Weakness 2024

YWCA Evanston/north Shore

IL

Cash Management Reporting

Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Tak...

Condition: YWCA Evanston/North Shore did not submit its fiscal year 2024 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Corrective Action Taken or Planned: Management concurs and plans to submit the June 30, 2024 data collection form and single audit reporting package on or before December 31, 2025. Anticipated Date of Completion: December 31, 2025 Name of Contact Person: Laura Moorehead, Vice President of Finance and Operations Management Response: Management concurs with the finding.

View Audit 376712

Corrective Action Plans

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