Corrective Action Plans

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(2) Actions Taken on the Finding.
(2) Actions Taken on the Finding.
Knox MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 5 voucher holders were disabled and successful in finding a unit between 61– 120 days prior the...
Knox MHA made a decision as an Agency to automatically extend the voucher time to assist the participant in successfully utilizing their voucher without needing to request an extension. Most or all of the 5 voucher holders were disabled and successful in finding a unit between 61– 120 days prior the voucher expiration. The strategy was applied to all participants receiving a voucher. In addition, it was implemented to lessen staff burden since the Agency was experiencing staffing challenges. Lastly, the market for available units was very limited for the area.
(3) Estimated Completion Date.
(3) Estimated Completion Date.
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Knox MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available...
Changes have already been made prior to the issuance of the finding above. As of June 26, 2026 Knox MHA has reverted to only issuing the voucher for 60 days and will require any participant needing an extension make the request in writing. The rental market is turning as we are seeing more available units available.
Finding Reference Number: SA2025-001 Late Submission of FDS (Significant Deficiency) Contact Person: Raul Marquez, Accounting Supervisor Corrective Action Plan: Management will establish timelines and interim milestones for completion of the City’s Annual Comprehensive Financial Report (ACFR) that s...
Finding Reference Number: SA2025-001 Late Submission of FDS (Significant Deficiency) Contact Person: Raul Marquez, Accounting Supervisor Corrective Action Plan: Management will establish timelines and interim milestones for completion of the City’s Annual Comprehensive Financial Report (ACFR) that support timely completion and submission of the City’s audited FDS by the 3/31 deadline. Anticipated Completion Date: June 30, 2026
Name of Auditee: Central Falls Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2025 CAP Prepared by: Bridgett Duquette, Executive Director Phone: (401) 727-9090 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 20...
Name of Auditee: Central Falls Housing Authority Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: September 30, 2025 CAP Prepared by: Bridgett Duquette, Executive Director Phone: (401) 727-9090 (A) Current Finding on the Schedule of Findings and Questioned Costs (1) Finding 2025-001 (a) Comments on the finding and recommendation - The Authority agrees with the finding. The Authority also agrees with the recommendations, please see below for action taken. (b) Action taken - The Authority will submit all required documentation to HUD. (c) Planned implementation date of corrective action - Completed by September 30, 2026.
Moving forward, the Chamber will use an employee’s timesheet to bill wages to federal awards. When preparing reimbursement requests, the staff will calculate the wage amount that is equal to the number of hours each employee self-attested to working to the federal grant by coding the hours on their ...
Moving forward, the Chamber will use an employee’s timesheet to bill wages to federal awards. When preparing reimbursement requests, the staff will calculate the wage amount that is equal to the number of hours each employee self-attested to working to the federal grant by coding the hours on their timesheet for the applicable pay periods. If a true-up of wage expenses is done at any time during the cycle of the federal grant, the Chamber will maintain adequate documentation (the employee timesheets) to indicate how the true-up was calculated. The calculation provided by the staff will be reviewed by the Executive Director prior to the reimbursement request being submitted to the granting agency.
All grants are to be labeled as federal and non-federal when entered into the Chamber’s general ledger (Emily), and when grant documents are saved internally (Chamber Staff). Expenses associated with federal grants are to be coded and classed to those grants for accurate entry on the SEFA (Emily). T...
All grants are to be labeled as federal and non-federal when entered into the Chamber’s general ledger (Emily), and when grant documents are saved internally (Chamber Staff). Expenses associated with federal grants are to be coded and classed to those grants for accurate entry on the SEFA (Emily). The Executive Director (Tom) will be involved in the preparation of the SEFA to ensure only federal grant expenses are included, and that no expenses are omitted.
Finding 2025-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal cont...
Finding 2025-002 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Per 31 CFR 19.300, prior to enter in subawards and contracts with award funds, recipients must verify that such contractors and subrecipients are not suspended, debarred, or otherwise excluded pursuant to 31 CFR § 19.300. The County did not retain documentation of the verification that vendors were not suspended, debarred, or otherwise excluded prior to entering into a transaction with them. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Going forward, Taylor County will continue retaining documentation of the verification of vendors paid with federal funds against the sam.gov suspension and debarment review tool. Anticipated Completion Date: Completed
Finding 2025-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Ba...
Finding 2025-001 Federal Agency Name: U.S. Department of the Treasury Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Finding Summary: 2 CFR 200.327 and Appendix II to part 200 require that certain provisions, including the Davis-Bacon Act and Contract Work Hours and Safety Standards Act (CWHSSA), be included in covered contracts when applicable. The County did not include the Davis-Bacon Act and CWHSSA provisions in a construction contract executed in fiscal year 2025, and a process had not been established to review grant contracts for all relevant provisions. Responsible Individuals: Elijah Anderson, County Auditor Corrective Action Plan: Taylor County will add a step for contract review performed by the Auditor’s Office, in collaboration with the Taylor County ADA for Civil Matters, to verify all required federal contract provisions all included in contracts before they are approved by the Commissioners Court. Anticipated Completion Date: Ongoing. Item has been identified, with internal discussion on best practice to implement the contract review.
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the reserve for replacement account is underfunded as of September 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date June 10, 2026 S3800-150 Response The Organi...
S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the reserve for replacement account is underfunded as of September 30, 2025. S3800-130 Response Indicator Agree S3800-140 Completion Date June 10, 2026 S3800-150 Response The Organization funded $816 to the reserve for replacements account. S3800-160 Contact Person First Name Carl S3800-180 Contact Person Last Name Marquette, Jr.
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...
Corrective Action Planned: Due to the Authority's size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports. Additionally, the City will establish a more formalized process for reporting to help ensure more uniform timing on reporting.
The City will establish a process of documenting the approval of submitted reports along with the source of information input into said reports. Additionally, the City will establish a more formalized process for reporting to help ensure more uniform timing on reporting.
The Cutter Morning Star is deeply disappointed by the findings identified through the audit and review involving the former superintendent. The State Board determined that violations occurred involving district, state, and/or federal policies and laws, including failure to honestly report enrollment...
The Cutter Morning Star is deeply disappointed by the findings identified through the audit and review involving the former superintendent. The State Board determined that violations occurred involving district, state, and/or federal policies and laws, including failure to honestly report enrollment, misuse of public funds, and misuse of school property. These actions do not reflect the values, expectations, or standards of the district. The findings exposed the district to unnecessary risk and damaged the trust that the community places in its school leadership. The district remains committed to operating with integrity, transparency, accountability, and full compliance with all applicable laws and policies moving forward.
Finding No. 2025-001: Missing Deadlines for Recertifications and Inspections (Significant Deficiency) Corrective Action Plan: Our goal is to address the underlying cause of the delayed recertifications and inspections identified in Finding 2025-001. Regarding the recertifications, my analysis of the...
Finding No. 2025-001: Missing Deadlines for Recertifications and Inspections (Significant Deficiency) Corrective Action Plan: Our goal is to address the underlying cause of the delayed recertifications and inspections identified in Finding 2025-001. Regarding the recertifications, my analysis of the delays indicates that our Housing Voucher team remains understaffed. We have a five-person Housing Voucher Team with well over 900 vouchers to administer across a variety of different programs, including HCV, PBV, Mainstream, VASH, Foster Youth, Port-In1, etc. Additionally, we have 80 public housing units and are administering an additional 80 project-based tenant-protection vouchers in partnership with Montgomery Housing Partnership (MHP) for a senior-housing rehab project (Bethany House) begun this year (2026). In short, we need to expand our housing voucher team, especially since only one member of the team, Eve Garcia Jiminez, specializes in port-ins. Additionally, while Ms. Garcia Jiminez and Ms. Rebecca Niaba, the Housing-Voucher Team Manager, both have considerable experience with HUD programs, the remaining three team members – who handle resident casework, recertifications, waitlist management, inspections, etc. – are relatively junior, all with less than five years of experience. Since RHE’s leadership turnover in late August 2025, we have attempted to supplement the Housing Voucher Team with interns from our YouthBuild program. While this has helped somewhat lessen the burden, the RHE Management Team has determined that we need at least one additional mid-career Housing-Voucher Team member (minimum 5+ years of experience managing HUD voucher programs). We are considering a variety of options, including recruiting a Deputy for the Housing Voucher Team or promoting one of our Team Members to Deputy Director and backfilling a mid-career position. We have also begun discussions with WorkSource Montgomery and AmeriCorps Maryland to potentially supplement the initial costs of onboarding new Voucher Team members. For the inspections finding, we have been having discussions since the RHE leadership turnover about the performance of our current vendor, Gilson Housing Partners. They have been increasingly unreliable since we selected them as our inspections vendor in February 2025. Just in the last few weeks, we havedetermined that we need to terminate the vendor, particularly after we received a video of an inspection where the Gilson representative spent approximately 80 seconds in the unit, never left the entryway, and only asked the resident a few questions before leaving. We have already received one proposal from Archer-Greenwood Companies and expect 2-3 more proposals in the next few weeks, at which point we will submit a notice of termination to Gilson. Responsible Person: James Hedrick, Interim Executive Director Anticipated Completion Date: Recertifications & Voucher Team Hiring - AmeriCorps Maryland – Applications due July 1, 2026. Participants’ terms begin August/September 2026 and last for one year – extendable as full-time employee after the AmeriCorps subsidy. - Housing-Voucher Team Deputy Director/Mid-Career Port-In Specialist – The position requires a particular set of skills and experience in a specialized area. Recruitment and advertisement are expected to take some time. Advertising for the position will begin late Summer 2026, hiring expected before year-end 2026. Inspections Vendor Replacement - Have already received proposals from one potential inspection replacement firm: Archer- Greenwood. We have reached out to additional vendors and expect proposals within the next few weeks. We will send a letter of termination and fully transition to the new vendor by the end of FY2026 (September 30, 2026).
Corrective Action Plan Year Ended December 31, 2025 Finding 2025-001 – Procurement and Suspension and Debarment Condition: Texas Biomed did not comply with procurement requirements per the Uniform Guidance. Specifically, Texas Biomed did not comply with informal procurement methods for small purchas...
Corrective Action Plan Year Ended December 31, 2025 Finding 2025-001 – Procurement and Suspension and Debarment Condition: Texas Biomed did not comply with procurement requirements per the Uniform Guidance. Specifically, Texas Biomed did not comply with informal procurement methods for small purchases and noncompetitive procurement requirements. Texas Biomed also did not comply with its own procurement policy in relation to procurements of small purchases and noncompetitive procurements. Texas Biomed did not maintain records for certain procurements sufficient to detail the history of procurement, including the rationale for the method of procurement, selection of contract type, contractor selection or rejection, the basis for the contract price, and the performance of a cost or price analysis, when required. Corrective Action Plan: To ensure compliance and adherence to purchasing policies and procedures, Texas Biomed introduced a Purchasing Compliance Program in November 2025. This program included training and oversight procedures for procurement. The training included ongoing quarterly purchasing training for end users and purchasing staff and new hire training. The purchasing team maintains training documents and ensures new and existing employees have the most current policy, procedures, and requirements to guide them through the purchasing process. The oversight procedures are performed by the Assistant Director of Supply Chain Management and include auditing of purchase orders over the micro-purchase threshold to ensure proper documentation is present. We believe these steps address the procurement findings that have been identified; however, additional controls have been implemented to further ensure compliance. In January 2026, an additional approval step was added to the purchase requisition approval workflow in the procurement system for all federal procurements above the micro-purchase threshold. This step documents review and approval by the Assistant Director of Supply Chain Management or the Director of Finance after reviewing the procurement to ensure compliance with procurement requirements and policies. In addition, Texas Biomed is developing a new sole source justification form for the end users to use. This will include more detail to better document sole source justification, and the end-users will be advised of the new format and how to use it. The Assistant Director of Supply Chain Management also leads efforts of continuous improvement to update and communicate the Purchasing Compliance Program to all Texas Biomed staff. Key dates shall include: • Enhanced new hire training November 2025 • Oversight procedures developed November 2025 • Quarterly training sessions January, April, July and October 2026 • New user training April 2026 • New sole-source template developed and deployed July 2026 Responsible Parties: Eva Zepeda, Director, Finance; Eric McGowin, Assistant Director, Supply Chain Management Completion Date: Corrective action to address internal controls and noncompliance was implemented as of November 2025. Management continues to implement best practices in procurement, including the procedures mentioned above.
The Band has developed and initiated a procedure to subject all employees with access to vulnerable populations to be subjected to background investigations. The Band has instituted these procedures; however, they were initiated post the September 30, 2025 financial statements. OMB will continue to ...
The Band has developed and initiated a procedure to subject all employees with access to vulnerable populations to be subjected to background investigations. The Band has instituted these procedures; however, they were initiated post the September 30, 2025 financial statements. OMB will continue to monitor this process in a quarterly review with Human Resources.
The Band has added additional staff within its OMB to increase their ability to perform more thorough seperation of duties and more accurately process these submissions. A complete internal review of the Band's OMB policies and procedures is scheduled and expected completion is December 31, 2026.
The Band has added additional staff within its OMB to increase their ability to perform more thorough seperation of duties and more accurately process these submissions. A complete internal review of the Band's OMB policies and procedures is scheduled and expected completion is December 31, 2026.
2025-002 – SPECIAL TESTS & PROVISIONS: RENT REASONABLENESS Auditee’s Response and Planned Corrective Action > Rent Reasonable forms will be used for any/all rental increases in program. These will not be compared to the payment standards. > A Certification Checklist has been developed so that these ...
2025-002 – SPECIAL TESTS & PROVISIONS: RENT REASONABLENESS Auditee’s Response and Planned Corrective Action > Rent Reasonable forms will be used for any/all rental increases in program. These will not be compared to the payment standards. > A Certification Checklist has been developed so that these items are addressed at any/all certifications. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Amanda Phillips, Executive Director
2025-001 – ELIGIBILITY Auditee’s Response and Planned Corrective Action > Going forward, utility allowance will not be given for stove or refrigerator unless they are owned by the tenant. > Correct payment standards for the year of the certification will be used. 100% of payment standard only any ot...
2025-001 – ELIGIBILITY Auditee’s Response and Planned Corrective Action > Going forward, utility allowance will not be given for stove or refrigerator unless they are owned by the tenant. > Correct payment standards for the year of the certification will be used. 100% of payment standard only any other amount will require Reasonable Accommodation. > A Certification Checklist has been developed so that these items are addressed at any/all certifications. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Amanda Phillips, Executive Director
Finding – 2025-003 Allowable Costs and Cost Principles and Activities Allowed and Unallowed – Significant Deficiency in Internal Controls Over Compliance Federal Program: Provider Relief Funds Assistance Listing Number: 93.498 Year(s): 2025 Federal Agency: US Department of Health and Human Services ...
Finding – 2025-003 Allowable Costs and Cost Principles and Activities Allowed and Unallowed – Significant Deficiency in Internal Controls Over Compliance Federal Program: Provider Relief Funds Assistance Listing Number: 93.498 Year(s): 2025 Federal Agency: US Department of Health and Human Services Corrective Action: The Division will enhance controls to ensure that documentation of cost review is retained and stored for audit purposes. The Division will continue to train field staff on the importance of document retention. 1. Internal process to be continued throughout FY 2026. 2. The program managers and/or contract billing specialist will save all work pertaining to an invoice/bill (i.e. monthly, quarterly, addendums, etc.) and electronically via email submit to program directors for review and approval before submission can proceed to granting agency to ensure accuracy and for contract fulfillment and requirements. 3. The program managers and/or contract billing specialist will save all documentation of the reviewed and submitted process to the regional internal digital file storage system, as well as send a copy of the finance department for review/approval/storage for audit purposes and the finance department will lastly make sure it is filled out and fulfills the requirement of the contract, as a last line of grant requirement fulfillment. 4. Continued training of field staff and program directors to occur. Anticipated Completion Date: 10/01/2026 Responsible Contact Person: Kendall Phillips, Grants & Contracts Accountant
Finding – 2025-002 Allowable Costs and Cost Principles and Activities Allowed and Unallowed – Significant Deficiency in Internal Controls Over Compliance, Noncompliance Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal...
Finding – 2025-002 Allowable Costs and Cost Principles and Activities Allowed and Unallowed – Significant Deficiency in Internal Controls Over Compliance, Noncompliance Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: US Department of Treasury Corrective Action: The Division will enhance controls and processes around the allocation of personnel-related costs, including retaining calculations and allocations of personnel costs that are charged to the grant. 1. Internal process to be continued throughout FY 2026. 2. The program directors will provide finance with a thorough written and grantor approved plan on all program staff that are to have time allocated to grant funded operations. Should any deviations of allocations of salary or staff occur from initial approved plan the program staff will provide written approval from the grantor to the finance department. 3. Billing staff for grant funded programs will provide all calculations via excel spreadsheets based on and ties to UKG Payroll data per payroll cycle. The calculations will be reviewed/approved electronically and saved/stored to the regional internal digital file storage system, as well as provided to the finance department for audit purposes. 4. Continued training of field staff and program directors to occur. Anticipated Completion Date: 10/01/2026 Responsible Contact Person: Kendall Phillips, Grants & Contracts Accountant
Finding – 2025-001 Reporting – Material Weakness in Internal controls over compliance, Material Non-Compliance Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: US Department of Treasury Corrective Action: Divi...
Finding – 2025-001 Reporting – Material Weakness in Internal controls over compliance, Material Non-Compliance Federal Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Year(s): 2025 Federal Agency: US Department of Treasury Corrective Action: Division will continue to enforce the policy where every grant is sent to the Finance Department for review/approval before the report is submitted to the granting agency(ies). This action will be facilitated and enforced by the Divisional Accounting Manager/Compliance Director. 1. Internal process to be continued throughout FY 2026. 2. The program directors will save a copy of all reporting to the regional internal digital file storage system, as well as send a copy of the finance department for review/approval/storage for audit purposes and the finance department will lastly make sure it is filled out and fulfills the requirement of the contract, as a last line of grant requirement fulfillment. 3. Continued training of field staff and program directors to occur. Anticipated Completion Date: 10/01/2026 Responsible Contact Person: Kendall Phillips, Grants & Contracts Accountant
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