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Corrective Action Plans

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Finding 1213931 (2024-001)
Material Weakness 2024
Chugach Regional Resource Commission
AK
Reporting § 200.512
Name of Contact Person: Willow Hetrick-Price Corrective Action Planned: Due to turnover of the Commission's accounting staff, the Commission was unable to have the annual audit completed within the required timeframe, and subsequently was also late in submission of the FAC report. The Commission has...
Name of Contact Person: Willow Hetrick-Price Corrective Action Planned: Due to turnover of the Commission's accounting staff, the Commission was unable to have the annual audit completed within the required timeframe, and subsequently was also late in submission of the FAC report. The Commission has hired internal staff to help with the audit preparation and contracted with an accounting firm that has provided the Commission a CPA to conduct audit preparation and other financial services as requested. The Commission will work on getting financial information in a timely fashion and submit the reporting package in accordance with the guidelines. Anticipated completion date: September 30, 2026.
View Audit 400771
Finding 1213922 (2024-002)
Material Weakness 2024
Mental Health Association in Tulsa, Inc. Dba Mental Health Association Oklahoma
OK
Procurement, Suspension & Debarment
FINDING NO. 2024-002 – Unsupported Costs Federal Program: Continuum of Care Program Assistance Listing Number: 14.267 U.S. Department of Health and Human Services Significant Deficiency Condition: During our testing of purchases made under the Continuum of Care program, we tested 40 items. We noted ...
FINDING NO. 2024-002 – Unsupported Costs Federal Program: Continuum of Care Program Assistance Listing Number: 14.267 U.S. Department of Health and Human Services Significant Deficiency Condition: During our testing of purchases made under the Continuum of Care program, we tested 40 items. We noted that two of those items had no supporting invoices as these were purged from the system when a credit card became compromised. Corrective Action Plan: The Association is currently evaluating new credit card management tools with enhanced retention, documentation, and audit-trail functionality to ensure supporting invoices are preserved even in the event of card compromise or account changes. In conjunction with this effort, the Association is revising formal credit card administration and documentation procedures, including defined invoice retention requirements and periodic review controls. Management believes these actions will strengthen documentation controls and prevent recurrence of unsupported purchases. Responsible Official: John Manning, COO Anticipated Completion Date: Targeting resolution by June 30, 2026.
View Audit 400765
Finding 1213903 (2024-004)
Material Weakness 2024
Redevelopment Authority of the County of Berks
PA
Procurement, Suspension & Debarment Subrecipient Monitoring Significant Deficiency
The Authority has revised its policy for Section 3 and will include the policy and requirements in all applicable agreements, pre-bid documents, and resulting contracts. Section 3 requirements will also be reviewed during pre-construction meetings for any applicable projects.
The Authority has revised its policy for Section 3 and will include the policy and requirements in all applicable agreements, pre-bid documents, and resulting contracts. Section 3 requirements will also be reviewed during pre-construction meetings for any applicable projects.
View Audit 400734
Finding 1213901 (2024-003)
Material Weakness 2024
Redevelopment Authority of the County of Berks
PA
Reporting Significant Deficiency § 200.512
While the Authority continues to be delinquent on the current year audit completion, a consulting firm was hired to assist with bringing records up to date. The Authority also had hired an assistant fiscal officer in the fall of 2021 and another assistant fiscal officer in the fall of 2022. As a res...
While the Authority continues to be delinquent on the current year audit completion, a consulting firm was hired to assist with bringing records up to date. The Authority also had hired an assistant fiscal officer in the fall of 2021 and another assistant fiscal officer in the fall of 2022. As a result of the hiring, job responsibilities have been re-assigned and data gathering for future audits will occur in a timely manner. Accounts have been reconciled through December 31, 2025 prior to the 2024 audit commencing. The Authority will continue to execute their plan to have the audits completed on a timely basis and expects to submit the audited financial statements and single audit reporting package for the year ended December 31, 2025 to the Federal Audit Clearinghouse timely.
View Audit 400734
Finding 1213897 (2024-002)
Material Weakness 2024
Redevelopment Authority of the County of Berks
PA
Cash Management Reporting Significant Deficiency § 200.307
The Authority implemented a new policy to track and document program income: a. Upon receipt of program income, it shall be entered individually into IDIS and assigned to an activity or activities within fifteen (15) calendar days of receipt. b. At the next request for funds for an activity which in...
The Authority implemented a new policy to track and document program income: a. Upon receipt of program income, it shall be entered individually into IDIS and assigned to an activity or activities within fifteen (15) calendar days of receipt. b. At the next request for funds for an activity which includes funding from program income, program income shall be used prior to requesting federal funds for the activity. c. The request for federal funds shall be prepared by the Fiscal Officer and reviewed by one of the Assistant Fiscal Officers to determine if program income is being used prior to the request of federal funds. d. If it has been determined and documented that program income is being used prior to the request for federal funds, the request shall be forwarded to the Executive Director for approval. This finding has since been resolved in 2025, with a new policy developed and implemented on April 1, 2025.
View Audit 400734
Finding 1213895 (2024-001)
Material Weakness 2024
Redevelopment Authority of the County of Berks
PA
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303
In general, management agrees with the finding. It should be noted that internal controls for supervisory review of reporting requirements were in place but were not written controls or processes. Reporting for the CDBG Program is accomplished through the preparation of the annual Comprehensive Annu...
In general, management agrees with the finding. It should be noted that internal controls for supervisory review of reporting requirements were in place but were not written controls or processes. Reporting for the CDBG Program is accomplished through the preparation of the annual Comprehensive Annual Performance and Evaluation Report (CAPER). Written policies and procedures for the CAPER have been developed. Reporting for the Emergency Rental Assistance Program is accomplished through an online reporting system of the U.S. Treasury and by email to the Pennsylvania Human Services Department. This finding has since been resolved in 2025, with a new policy developed and implemented on December 12, 2025.
View Audit 400734
Finding 1213847 (2024-002)
Material Weakness 2024
City of Bethel, Alaska
AK
Reporting Material Weakness § 200.512
Finding 2024-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Cindy Sharp, Deputy Finance Director Corrective Action Plan: Management has hired a new finance director with governmental accounting experience, as well as an accountant (a licensed CPA in Colorado...
Finding 2024-002 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Cindy Sharp, Deputy Finance Director Corrective Action Plan: Management has hired a new finance director with governmental accounting experience, as well as an accountant (a licensed CPA in Colorado) with a long history of governmental auditing and accounting experience. Management, together with experienced accounting staff, will review reporting deadlines and work diligently toward timely report submissions in the future. Management and accounting staff will also carefully review reporting requirements and ensure that requirements are adhered to. This includes the following program(s): Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non-Profit Recovery Funds (NPRF) (ALN 21.027). Proposed Completion Date: Fiscal year 2025.
View Audit 400685
Finding 1213845 (2024-001)
Material Weakness 2024
Native Village of Paimiut
AK
§ 200.512
Management has started the audit preparation process for 2054 and will ensure that the 2025 audit is completed within the required timeframe.
Management has started the audit preparation process for 2054 and will ensure that the 2025 audit is completed within the required timeframe.
View Audit 400682
Finding 1213844 (2024-005)
Material Weakness 2024
The Salvation Army Golden State Division
CA
Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Planned Corrective Action: The Division will implement their control of ensuring that they only charge allowable costs incurred during the approved budget period of a federal award’s period of performance or will obtain authorization from the grantor for any costs incurred before the grant's approve...
Planned Corrective Action: The Division will implement their control of ensuring that they only charge allowable costs incurred during the approved budget period of a federal award’s period of performance or will obtain authorization from the grantor for any costs incurred before the grant's approved budget period. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Division Controller
View Audit 400681
Finding 1213834 (2024-004)
Material Weakness 2024
The Salvation Army Golden State Division
CA
Material Weakness School Nutrition Programs Equipment & Real Property Management
Planned Corrective Action: The Division will design and implement a precise control to ensure that the inventory reports are reviewed prior to being submitted to the grantor and that the backup documentation is maintained. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon,...
Planned Corrective Action: The Division will design and implement a precise control to ensure that the inventory reports are reviewed prior to being submitted to the grantor and that the backup documentation is maintained. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Division Controller
View Audit 400681
Finding 1213811 (2024-003)
Material Weakness 2024
The Salvation Army Golden State Division
CA
Eligibility Subrecipient Monitoring Material Weakness
Planned Corrective Action: The Division will design and implement a precise control to ensure that participants self-certify that they meet the grant eligibility requirements and maintain such evidence. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Divisi...
Planned Corrective Action: The Division will design and implement a precise control to ensure that participants self-certify that they meet the grant eligibility requirements and maintain such evidence. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Division Controller
View Audit 400681
Finding 1213788 (2024-002)
Material Weakness 2024
The Salvation Army Golden State Division
CA
Internal Control / Segregation of Duties Subrecipient Monitoring Allowable Costs / Cost Principles § 200.502
Planned Corrective Action: The Division will design and implement a precise control to ensure that the amount of food distributed is properly reviewed and that the Division maintains such evidence. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Division Co...
Planned Corrective Action: The Division will design and implement a precise control to ensure that the amount of food distributed is properly reviewed and that the Division maintains such evidence. Anticipated Completion Date: 9/30/2026 Responsible Contact Person: Al Agpoon, Golden State Division Controller
View Audit 400681
Finding 1213726 (2024-002)
Material Weakness 2024
Cedar Riverside People's Center, D/b/a People's Center Health Services
MN
Response: Management agrees with the finding and implemented procedures to ensure the supporting documentation for the 2025 UDS report was retained. Responsible Party: Ann Rogers, Chief Executive Officer Estimated Completion Date: September 30, 2026
Response: Management agrees with the finding and implemented procedures to ensure the supporting documentation for the 2025 UDS report was retained. Responsible Party: Ann Rogers, Chief Executive Officer Estimated Completion Date: September 30, 2026
View Audit 400638
Finding 1213725 (2024-001)
Material Weakness 2024
Cedar Riverside People's Center, D/b/a People's Center Health Services
MN
Reporting
Response: Management agrees with the finding and will work to assure that the 2025 audit is submitted to the Federal Audit Clearinghouse by the due date of September 30, 2026. Responsible Party: Ann Rogers, Chief Executive Officer Estimated Completion Date: September 30, 2026
Response: Management agrees with the finding and will work to assure that the 2025 audit is submitted to the Federal Audit Clearinghouse by the due date of September 30, 2026. Responsible Party: Ann Rogers, Chief Executive Officer Estimated Completion Date: September 30, 2026
View Audit 400638
Finding 1213662 (2024-003)
Material Weakness 2024
CANNON STREET YOUNG MENS CHRISTIAN ASSOCIATION
SC
Reporting
Auditor’s recommendation: The Organization’s internal control over financial reporting should be modified to present financial statements in accordance with US GAAP through reduction in audit adjusting journal entries and improve the timing of the six-month period end closing process. Auditee’s resp...
Auditor’s recommendation: The Organization’s internal control over financial reporting should be modified to present financial statements in accordance with US GAAP through reduction in audit adjusting journal entries and improve the timing of the six-month period end closing process. Auditee’s response: The Organization is continuing to develop effective internal controls over financial reporting to ensure that financial statements are prepared in accordance with US GAAP on a timely basis.
View Audit 400601
Finding 1213661 (2024-002)
Material Weakness 2024
CANNON STREET YOUNG MENS CHRISTIAN ASSOCIATION
SC
Matching / Level of Effort / Earmarking
Auditors’ recommendation: The Organization should modify its operations to the extent possible to improve operating results and stay in compliance with the loan agreement and debt workout agreement with the USDA. Auditee’s response: The Organization recognizes the challenges it is facing and conside...
Auditors’ recommendation: The Organization should modify its operations to the extent possible to improve operating results and stay in compliance with the loan agreement and debt workout agreement with the USDA. Auditee’s response: The Organization recognizes the challenges it is facing and considers its plan a sound approach to reaching compliance with the loan provisions in the debt workout agreement and loan agreement with the USDA.
View Audit 400601
Finding 1213660 (2024-003)
Material Weakness 2024
CANNON STREET YOUNG MENS CHRISTIAN ASSOCIATION
SC
Reporting
Auditor’s recommendation: The Organization’s internal control over financial reporting should be modified to present financial statements in accordance with US GAAP through reduction in audit adjusting journal entries and improve the timing of the year end closing process. Auditee’s response: The Or...
Auditor’s recommendation: The Organization’s internal control over financial reporting should be modified to present financial statements in accordance with US GAAP through reduction in audit adjusting journal entries and improve the timing of the year end closing process. Auditee’s response: The Organization is continuing to develop effective internal controls over financial reporting to ensure that financial statements are prepared in accordance with US GAAP on a timely basis.
View Audit 400600
Finding 1213659 (2024-002)
Material Weakness 2024
CANNON STREET YOUNG MENS CHRISTIAN ASSOCIATION
SC
Matching / Level of Effort / Earmarking
Auditors’ recommendation: The Organization should modify its operations to the extent possible to improve operating results and stay in compliance with the loan agreement and debt workout agreement with the USDA. Auditee’s response: The Organization recognizes the challenges it is facing and conside...
Auditors’ recommendation: The Organization should modify its operations to the extent possible to improve operating results and stay in compliance with the loan agreement and debt workout agreement with the USDA. Auditee’s response: The Organization recognizes the challenges it is facing and considers its plan a sound approach to reaching compliance with the loan provisions in the debt workout agreement and loan agreement with the USDA.
View Audit 400600
Finding 1213651 (2024-001)
Material Weakness 2024
City of Anacortes
WA
Procurement, Suspension & Debarment Subrecipient Monitoring
Corrective action the auditee plans to take in response to the finding: The violation of Suspension and Debarment came from the hiring of a contract service provider in relation to a grant funded project, but was not specifically a Public Works contract. The City of Anacortes' past practice has been...
Corrective action the auditee plans to take in response to the finding: The violation of Suspension and Debarment came from the hiring of a contract service provider in relation to a grant funded project, but was not specifically a Public Works contract. The City of Anacortes' past practice has been to verify Suspension and Debarment for all public works projects, regardless of funding source. The City of Anacortes is committed to ensuring compliance with all applicable statutes and regulations, and therefore has made the organizational change to centralize grant management with contract management, to heighten awareness of those grant requirements relative to let contracts. Additionally, the City has made the commitment to expand the Suspension and Debarment check to all contracts, not just public works, to ensure future compliance can be illustrated.
View Audit 400573
Finding 1213637 (2024-001)
Material Weakness 2024
Westhaven of Englewood, Ltd.
IL
Cash Management HUD Housing Programs
Management agrees that the amount needs to be deposited as soon as possible.
Management agrees that the amount needs to be deposited as soon as possible.
View Audit 400565
Finding 1213586 (2024-001)
Material Weakness 2024
Virgin Islands Diabetes Center of Excellence
VI
Allowable Costs / Cost Principles Material Weakness Reporting
VIDCOE will establish and document capitalization thresholds and procedures for identifying, recording, and depreciating capital assets, including maintaining a fixed asset register with periodic reconciliations. Procedures will also be implemented to ensure prepaid expenses are recorded appropriate...
VIDCOE will establish and document capitalization thresholds and procedures for identifying, recording, and depreciating capital assets, including maintaining a fixed asset register with periodic reconciliations. Procedures will also be implemented to ensure prepaid expenses are recorded appropriately and amortized over the periods benefited. In addition, grant accounting policies will be strengthened to ensure that funds received in advance are recorded as refundable advances and recognized as revenue only as allowable expenditures are incurred, in compliance with grant agreements and federal requirements. To further strengthen internal controls, VIDCOE will implement formal supervisory review and reconciliation procedures, including routine account reconciliations and financial statement reviews, to ensure transactions are properly classified, supported, and recorded. VIDCOEs’ Management expects to fully implement all corrective actions by July 30, 2026.
View Audit 400496
Finding 1213575 (2024-053)
Material Weakness 2024
Government of Guam
GU
Special Tests & Provisions Subrecipient Monitoring Allowable Costs / Cost Principles § 200.305
Finding No.: 2024-053 Special Test and Provisions – Project Accounting Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures in compliance with applicable spec...
Finding No.: 2024-053 Special Test and Provisions – Project Accounting Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures in compliance with applicable special tests and provision requirements. GHS will also identify department personnel responsible.
View Audit 400461
Finding 1213574 (2024-052)
Material Weakness 2024
Government of Guam
GU
Subrecipient Monitoring Reporting § 200.302 § 200.328 § 200.329
Finding No.: 2024-052 Reporting Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will work with DOA to make sure reports are submitted on time. GHS will also retain documentation of submitted reports.
Finding No.: 2024-052 Reporting Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will work with DOA to make sure reports are submitted on time. GHS will also retain documentation of submitted reports.
View Audit 400461
Finding 1213573 (2024-051)
Material Weakness 2024
Government of Guam
GU
Allowable Costs / Cost Principles Period of Performance Reporting
Finding No.: 2024-051 Period of Performance Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures over compliance with applicable period of Performance require...
Finding No.: 2024-051 Period of Performance Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures over compliance with applicable period of Performance requirements, as well as retention of all grant agreements. GHS will also identify department personnel responsible.
View Audit 400461
Finding 1213572 (2024-050)
Material Weakness 2024
Government of Guam
GU
Matching / Level of Effort / Earmarking § 200.303
Finding No.: 2024-050 Matching, Level of Effort, Earmarking Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures with applicable matching and earmarking requi...
Finding No.: 2024-050 Matching, Level of Effort, Earmarking Responding Agency: Guam Homeland Security (GHS) Responsible Personnel: Esther Aguigui, Director GHS will create a Standard Operating Procedure (SOP) to establish internal policies and procedures with applicable matching and earmarking requirements. GHS will also identify department personnel responsible.
View Audit 400461
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