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Corrective Action Plans

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Finding 1229688 (2024-010)
Material Weakness 2024
Republic of the Marshall Islands
MH
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Condition 1: Effective FY2025, all ministries submit leave forms for all annual and sick leave taken, regardless of the number of days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2: Item 1. MOF to set a policy providing a repatriation allowance of $500 to expa...
Condition 1: Effective FY2025, all ministries submit leave forms for all annual and sick leave taken, regardless of the number of days. The Ministry of Finance issued a clarifying memorandum on July 29, 2025. Condition 2: Item 1. MOF to set a policy providing a repatriation allowance of $500 to expatriates who have completed their employment contracts and exiting for good, and receipt is not required. Item 2-4. During the second year of FMIS implementation, limited staffing and scanning equipment prevented the timely upload of supporting documents. The Ministry has since improved its staffing and equipment, and in FY2025 all supporting documentation is uploaded to FMIS before payment processing. Item 5. The Ministry disagrees with the finding. The per diem and transportation expenses are accounted for in the liquidation supporting documents. The Government accepts acknowledgment receipts as supporting documentation for transportation services provided in neighboring islands due to the vendors' limited resources and inability to issue invoices or printed receipts. Item 6. The Laura Elementary School PDP & Detailed Design contract was an old/completed project originally funded under expired grant D21AF102130 and was subsequently regranted under FY2024 grant D24AF00024 along with three other projects. The payment was supported by a PMU letter identifying the contractor's total outstanding unpaid invoices. Condition 3. Effective 3rd quarter of FY2025, all transactions charged to the Enewetak grant go through the national procurement and payment process.
View Audit 410889
Finding 1229680 (2024-002)
Material Weakness 2024
36 DEGREES NORTH CO.
OK
Significant Deficiency Internal Control / Segregation of Duties
Pay Rate Approval Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Significant Deficiency Condition: During fieldwork, we noted that pay rate approvals from early in the audit period were not available. The audit period spanned from 2021 through 20...
Pay Rate Approval Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Significant Deficiency Condition: During fieldwork, we noted that pay rate approvals from early in the audit period were not available. The audit period spanned from 2021 through 2024 for this program, and during that time the Organization had migrated HR services to a new vendor. The documentation from the previous vendor was no longer available for audit. While these procedures had been performed, the approvals of pay rate changes could not be documented. Corrective Action Plan: For the transactions where a signed approval could not be produced, the approved pay rates are reflected in the payroll system and the related positions and salaries were included in the funderapproved grant budgets, and management believes the control operated as intended. The original documentation for the oldest items was not retained through prior HR and payroll system changes and is no longer available. Corrective action is already implemented: all pay-rate changes now require a signed Employee Status Change Form approved by the employee's manager and the HR representative, with Board approval for CEO compensation, before payroll is finalized, and we maintain a complete, auditready document set going forward. Responsible Official: DaMon Jackson, EVP, Finance and Infrastructure Anticipated Completion Date: Targeting resolution by December 31, 2025
View Audit 410875
Finding 1229554 (2024-004)
Material Weakness 2024
Robonation Inc.
VA
Reporting Subrecipient Monitoring § 200.512
Views of Responsible Officials: Upon assuming financial leadership in 2026, the new VP of Finance inherited the 2023 audit in a state of significant delay. The commencement of the 2023 audit was delayed due to the backlog of incomplete prior year audits that required resolution before the current ye...
Views of Responsible Officials: Upon assuming financial leadership in 2026, the new VP of Finance inherited the 2023 audit in a state of significant delay. The commencement of the 2023 audit was delayed due to the backlog of incomplete prior year audits that required resolution before the current year engagement could begin, RoboNation had also transitioned to a new audit firm for the 2023 audit, the compound effect contributed to extended timelines and completion delays. Management has implemented the following corrective actions: RoboNation has restored its relationship with its previous audit firm, which has enabled more efficient audit execution and improved communication. The 2023 audit was completed in early 2026, and the 2024 audit was completed on an accelerated timeline. Timelines have been discussed and agreed with the auditors and management for the 2025 audit which positions RoboNation to return to compliance with Federal reporting deadlines. The audit is targeted for completion by September 30, 2026, placing the Data Collection Form submission well within the required deadline. Additionally, management is implementing standardized monthly reconciliation procedures, formalized account close processes, and enhanced financial reporting capabilities that will enable future audits to be executed more efficiently. RoboNation is targeting completion of the 2026 audit in Spring 2027, which will establish a sustainable, predictable audit cadence aligned with Federal compliance requirements.
View Audit 410855
Finding 1229553 (2024-003)
Material Weakness 2024
Robonation Inc.
VA
Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.320 § 200.327
Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. RoboNation recognizes the importance of maintaining complete procurement records for Federally funded transactions, including documentation of vendor selection, procurement method, basis for price...
Views of Responsible Officials: Management acknowledges the finding and agrees with the recommendation. RoboNation recognizes the importance of maintaining complete procurement records for Federally funded transactions, including documentation of vendor selection, procurement method, basis for price, sole-source justification when applicable, and suspension/debarment verification. Once RoboNation was made aware of the deficiency during the 2023 audit, action was immediately taken and SAM.gov checks were completed in 2025 for all applicable vendors, not only new vendors. Management will further strengthen its procurement and suspension/debarment procedures by implementing a formal checklist requiring documentation of vendor selection, procurement method, basis for price, sole-source justification when applicable, and SAM.gov screening prior to contract execution or payment. Management will also ensure that supporting documentation is retained in the applicable procurement files and will provide comprehensive training and continued guidance to staff involved in Federally funded procurement to support consistent application of these procedures.
View Audit 410855
Finding 1229419 (2024-004)
Material Weakness 2024
MICHIGAN FOUNDERS FUND
MI
Procurement, Suspension & Debarment
Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on ...
Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on May 1, 2024 to run the organization. • A full-time Impact Manager was hired on December 9, 2024 to oversee grant management, reporting, and compliance. • A new contract finance and accounting firm and contract Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management, accounting, and oversight. • A full-time Operations Director was hired on August 21, 2025 to oversee organizational systems development and management. • A full suite of financial and procurement policies was drafted in 2025 with input and guidance from the Financial Officer, Impact Manager, and Executive Director and informed by procurement standards as described in 2 CFR Part 200, Subpart D. • The Financial and Procurement Policies were formally adopted by the Michigan Founders Fund Board of Directors on June 15, 2026. • The Financial and Procurement Policies were implemented organization-wide on July 15, 2026. • In October 2025, in coordination between the Financial Officer and the Operations Director, an updated Spend & Expense system was implemented in Bill.com to maintain tighter controls over credit card purchasing and reimbursements. Ongoing Implementation, Monitoring, and Sustainability of the Corrective Action: To ensure this corrective action remains effective beyond initial adoption, MFF has built the following monitoring controls into its normal operating cycle: • The Financial and Procurement Policies are scheduled for internal review at least annually, with the next review scheduled for July 1, 2027, or sooner if required. • All staff and board members with purchasing authority will receive training on the new Financial and Procurement Policies at the time of adoption; training is repeated annually and incorporated into new-hire onboarding. • The Executive Director has been designated as the official with overall responsibility for procurement-policy compliance; the Operations Director is responsible for day-to-day monitoring and enforcement of the policy, including maintenance of complete procurement files. Anticipated Completion Date: July 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292
View Audit 410809
Finding 1229418 (2024-003)
Material Weakness 2024
MICHIGAN FOUNDERS FUND
MI
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Reporting
Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on ...
Remediation Steps Completed: In advance of this finding, MFF began remediation for this issue starting in 2024, through key hires, and extended in 2025 with the development of a full suite of financial and procurement policies. The steps taken are as follows: • A new Executive Director was hired on May 1, 2024 to run the organization. • A full-time Impact Manager was hired on December 9, 2024 to oversee grant management, reporting, and compliance. • A new contract finance and accounting firm and contract Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management, accounting, and oversight. • A full-time Operations Director was hired on August 21, 2025 to oversee organizational systems development and management. • A full suite of financial and procurement policies was drafted in the Fall of 2025 with input and guidance from the Financial Officer, Impact Manager, and Executive Director and informed by procurement standards as described in 2 CFR Part 200, Subpart D. • The Financial and Procurement Policies were formally adopted by the Michigan Founders Fund Board of Directors on June 15, 2026. • The Financial and Procurement Policies were implemented organization-wide on July 15, 2026. Implementation, Monitoring, and Sustainability of the Corrective Action: To ensure this corrective action is implemented and remains effective beyond initial adoption, MFF built the following monitoring controls: The Financial Officer and Impact Manager will follow a documented monthly close checklist that applies the newly adopted Financial and Procurement Policies consistently across all federal awards, ensuring transactions are coded, reviewed, and approved using the same process each month. • For every cost charged to a federal award, MFF will retain evidence of review and approval — including approver name, date, and basis for allowability. This evidence will be centrally filed by grant/award number to support ready retrieval during monitoring or audit. • The Executive Director, Financial Officer, and Impact Manager will conduct a quarterly review of internal controls over compliance with all staff and contractors who have a role in federal award administration. • The Financial and Procurement Policies are scheduled for internal review at least annually, with the next review scheduled for July 1, 2027, or sooner if required. o All staff and board members with purchasing authority will receive training on the new Financial and Procurement Policies at the time of adoption; training is repeated annually and incorporated into new-hire onboarding. o The Executive Director has been designated as the official with overall responsibility for procurement-policy compliance; the Operations Director is responsible for day-to-day monitoring and enforcement of the policy, including maintenance of complete procurement files. • MFF will maintain a written internal controls procedures manual, distinct from the Boardadopted policies, that documents the step-by-step mechanics of compliance processes (e.g., approval routing, filing conventions, reporting deadlines). • These monitoring activities will be reviewed by the Executive Director and Financial Officer on a quarterly basis, with any unresolved control deficiencies escalated to the Board within 60 days of identification. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292
View Audit 410809
Finding 1229417 (2024-002)
Material Weakness 2024
MICHIGAN FOUNDERS FUND
MI
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles
Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular ...
Remediation Steps Completed: MFF will implement the following corrective actions between June 2026 and September 2026 to remediate the finding and address the cause of the finding. • A new contract financial firm and contracted Financial Officer was selected and engaged in February 2025 for regular and ongoing financial management and oversight. • Michigan Founders Fund has implemented balance sheet reconciliations to be prepared and completed by identified staff/consultants monthly to ensure expenditures are correctly captured in a timely fashion. • Michigan Founders Fund has documented accounting policies and procedures to reflect month-end processes and provide training to staff on current and future policies in coordination with contracted support. Implementation, Monitoring, and Sustainability of the Corrective Action: Michigan Founders Fund has implemented the above corrective actions to remediate the finding and address the cause of the finding. To ensure these controls remain effective beyond initial adoption and specifically prevent recurrence of costs charged outside the approved period of performance, MFF has built the following monitoring controls into its normal operating cycle: • As part of the monthly balance sheet reconciliation, designated staff/contractors will verify that all expenditures charged to the award were both incurred and obligated within the award's approved period of performance before the entry is posted. Any transaction falling outside the eligible period will be flagged, held from posting to the federal award, and routed for review. • The Executive Director will continue to review and approve all monthly journal entries prior to posting to the general ledger, with specific attention to period-of-performance alignment for federally funded transactions. Approval will be evidenced in writing and retained in accordance with the record retention requirements. • In addition to monthly reconciliations, the Financial Officer will perform a quarterly reconciliation of cumulative expenditures against the award's approved budget period and reporting deadlines, confirming that reported costs align with the eligible period of performance. • MFF's documented accounting policies and procedures will include specific cutoff procedures for the close of the period of performance, ensuring costs are not recorded in the wrong period and that any year-end or award-end accruals are properly evaluated. • All staff and contractors involved in processing or approving federally funded transactions will receive training on period-of-performance requirements as part of onboarding and as part of the annual policy review, ensuring the control does not depend on any single individual's institutional knowledge. • The Executive Director, with support from the Financial Officer, is responsible for overall monitoring and execution of these corrective actions. Any identified instance of an out-of period expenditure will be documented, corrected, and reported to the Board (or Finance/Audit Committee) at its next regularly scheduled meeting. Anticipated Completion Date: September 2026 Contact Person: Rishi Moudgil, Executive Director Contact Phone Number: (313) 338-8292
View Audit 410809
Finding 1229287 (2024-001)
Material Weakness 2024
Philadelphia Legal Assistance Center, Inc.
PA
Eligibility Internal Control / Segregation of Duties
Corrective Action Plan Provided by Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. In November 2024, PLA hired a Legal Compliance Specialist whose full-time job is to review open and closed cases for compliance mistakes. The Legal Compliance Specialist did not h...
Corrective Action Plan Provided by Management: Philadelphia Legal Assistance Center, Inc. (PLA) agrees with the finding. In November 2024, PLA hired a Legal Compliance Specialist whose full-time job is to review open and closed cases for compliance mistakes. The Legal Compliance Specialist did not have time to review every case closed in 2024. However, the Legal Compliance Specialist has been reviewing cases all year in 2025 and catching issues with missing citizenship attestations, which should reduce the chances of a case being reported to LSC without the documentation required by 45 C.F.R. 1626. In the summer of 2025, we required all case handlers to watch compliance training videos and answer multiple-choice questions to test their knowledge. The videos and questions included content related to 45 C.F.R. 1626. We plan to require staff to complete a similar training process in 2026, which will include additional content related to 45 C.F.R. 1626 compliance.
View Audit 410765
Finding 1229235 (2024-005)
Material Weakness 2024
City of Cherokee
IA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
The City was unable to check to make sure the contractor was not disbarred from federal grants. The City is working through a process to ensure all contractors are not on the disbarred list. The City will check SAMS numbers and do more work on the front end for each contractor.
The City was unable to check to make sure the contractor was not disbarred from federal grants. The City is working through a process to ensure all contractors are not on the disbarred list. The City will check SAMS numbers and do more work on the front end for each contractor.
View Audit 410733
Finding 1229234 (2024-004)
Material Weakness 2024
City of Cherokee
IA
Reporting Internal Control / Segregation of Duties
A policy and procedure will be established to ensure the annual Project and Expenditure Report is reviewed and reconciled prior to submission.
A policy and procedure will be established to ensure the annual Project and Expenditure Report is reviewed and reconciled prior to submission.
View Audit 410733
Finding 1229233 (2024-003)
Material Weakness 2024
City of Cherokee
IA
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
The City will develop a formal process for tracking all federal expenditures and take steps to learn when those expenditures trigger additional audit requirements.
The City will develop a formal process for tracking all federal expenditures and take steps to learn when those expenditures trigger additional audit requirements.
View Audit 410733
Finding 1229232 (2024-002)
Material Weakness 2024
City of Cherokee
IA
Reporting Matching / Level of Effort / Earmarking
The City will implement procedures to track Federal expenditures and evaluate Single Audit requirements on an ongoing basis. Management will communicate Federal funding information to its auditors before the audit begins to ensure any required Single Audit is performed and submitted timely.
The City will implement procedures to track Federal expenditures and evaluate Single Audit requirements on an ongoing basis. Management will communicate Federal funding information to its auditors before the audit begins to ensure any required Single Audit is performed and submitted timely.
View Audit 410733
Finding 1229214 (2024-001)
Material Weakness 2024
Duck Valley Housing Authority
NV
Reporting
Reporting – Late Audit Report Submission Condition: The Housing Authority’s audit was not completed, and the Data Collection Form and reporting package were not submitted within nine months after the end of the audit period, as required under Uniform Guidance. Recommendation: The Housing Authority s...
Reporting – Late Audit Report Submission Condition: The Housing Authority’s audit was not completed, and the Data Collection Form and reporting package were not submitted within nine months after the end of the audit period, as required under Uniform Guidance. Recommendation: The Housing Authority should ensure that its books are closed in a timely manner and that fieldwork is scheduled sufficiently early to allow for timely completion and submission of the reporting package. Corrective Action Plan (Management Response): The Housing Authority agrees with the auditors’ recommendation and will implement procedures to improve the timeliness of financial statement preparation and audit completion to ensure future compliance with reporting deadlines.
View Audit 410702
Finding 1229163 (2024-001)
Material Weakness 2024
Campo Band of Mission Indians
CA
Finding 2024-001: Late Submission of the Audit Contact Person: Annah Ceballos Anticipated Completion Date: September 30, 2026: Will be reflected in the December 31, 2026 audit. Planned Corrective Action: The Tribe agrees with the late submission finding. The Tribe has hired a consultant to assist in...
Finding 2024-001: Late Submission of the Audit Contact Person: Annah Ceballos Anticipated Completion Date: September 30, 2026: Will be reflected in the December 31, 2026 audit. Planned Corrective Action: The Tribe agrees with the late submission finding. The Tribe has hired a consultant to assist in the closeout process. This will ensure timely submission of the annual audit in future periods.
View Audit 410661
Finding 1229087 (2024-001)
Material Weakness 2024
Housing Authority of the City of Pittsburgh
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Re: Corrective Action Plan - 2024 Audit To: United States Department of Housing and Urban Development From: Housing Authority of City of Pittsburgh, (HACP) Action: Respectfully submits the following Corrective Action Plan for the year-end December 31,2024. Name and address of independent public acco...
Re: Corrective Action Plan - 2024 Audit To: United States Department of Housing and Urban Development From: Housing Authority of City of Pittsburgh, (HACP) Action: Respectfully submits the following Corrective Action Plan for the year-end December 31,2024. Name and address of independent public accounting firm: Maher Duessel, CPA’s 503 Martindale Street, Suite 600 Pittsburgh, PA 15212 Audit period: January 1, 2024 - December 31, 2024 The findings from the December 31, 2024, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding 2024-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021(2021-001), 2022(2022-001), and 2023 (2023-001) Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls which led to the below exceptions in our testing. We noted four instances where a tenant recertification using the HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed, on a timely basis. We also noted one instance where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Action Taken: The HACP will continue to monitor and train staff regarding processes and procedures, to include and not limited to the Housing and Urban Development’s (HUD) hierarchy of income verification. As noted in previous responses, the HACP continues to experience challenges in hiring and retaining staff as a result of the complexity of the Housing Choice Voucher (HCV) Program. In fiscal year (FY) 2024, the HCV Department had a significant turnover in both line and managerial staff. The HACP promoted an aggressive hiring plan to attract new talent to fill vacant positions due to the great resignation that the HACP, along with other national Agencies, continue to experience. In addition, the HACP has adopted the policy of hiring more staff than needed in the event of turnover. The HACP will continue to utilize the Internal Compliance (IC) Department to review recertifications and compile audit report cards based on the accuracy of recertifications reviewed. The audit report cards are used as an additional management tool to determine whether additional training is needed for staff and the department in general. The HACP continues to: • Send notices regarding re-certifications 120 days in advance of the due date, o Send 10-day notices for missing AR documents o Send 30-day notices when there is no or insufficient response to the 10 day notice sent • Require Managers to review reports to assure timely submission of re-certifications, • Utilize the IC Department to review and sample files from the Occupancy and the HCV portfolio, • Offer periodic staff training on re-certification, • Offer participants the use of technology to complete paperwork In addition to the above noted internal controls, the HACP will institute Bob.ai in FY 2026 as an additional tool to notify both the participant and the HACP staff when the recertifications are due and provide notification of missing documents. The One Stop Shop (OSS) is staffed with three (3) full-time staff members to receive information from participants and landlords to provide timely customer service. In July of 2024, the OSS was equipped with computers for the public to access HACP staff virtually. The use of the computers allows staff to interact with participants regarding minor issues without having the staff physically come to the OSS, thus saving time and money for both the external customer and the Authority. The opening of the One Stop Shop has been successful in receiving the public and responding to concerns.
View Audit 410568
Finding 1229079 (2024-010)
Material Weakness 2024
City of Laconia
NH
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.403
Planned Corrective Action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the above practice in accordance with City and School District policy. Name of Contact Perso...
Planned Corrective Action: All purchase orders will be approved by an Administrator and the Business Administrator. The current software allows for and audit path of approval, changes will be made to include the above practice in accordance with City and School District policy. Name of Contact Person: Dawn Cilley, Business Administrator dcilley@laconiaschools.org Anticipated completion date: September 30, 2026 Example of Planned Corrective Action: School ERP Pro software will be adjusted for an approval path including an Administrator and The Business Administrator.
View Audit 410535
Finding 1229046 (2024-014)
Material Weakness 2024
City of Emporia
VA
Reporting Material Weakness
The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures ...
The City has implemented procedures to ensure the Schedule of Expenditures of Federal Awards (SEFA) is reviewed and reconciled to the general ledger and supporting grant records prior to completion of the annual audit. Finance staff will perform a detailed reconciliation of all federal expenditures to verify that all eligible expenditures are accurately reported on the SEFA. This review process will be completed before the schedule is provided to the auditors to ensure the SEFA is complete, accurate, and in compliance with Uniform Guidance reporting requirements starting with the FY26 audit.
View Audit 410498
Finding 1229042 (2024-013)
Material Weakness 2024
City of Emporia
VA
Material Weakness Reporting
The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and pr...
The City has implemented procedures to monitor federal reporting deadlines and assign responsibility for timely preparation and submission of all required reports. Finance staff will maintain a reporting schedule and performperiodic reviews to ensure compliance with all reporting requirements and prevent future late filings.
View Audit 410498
Finding 1229038 (2024-012)
Material Weakness 2024
City of Emporia
VA
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management
The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets...
The City has strengthened its review and approval procedures for federally funded expenditures to ensure appropriate management oversight prior to payment. Vendor invoices and reimbursement requests are now reviewed and approved by City management before payment is processed, and employee timesheets charged to federal awards require supervisory approval prior to payroll processing. These procedures reinforce compliance with the City's expenditure approval process and provide additional oversight to ensure allowable costs are properly reviewed and approved before reimbursement or payment. These procedures have been implemented and will be followed for all federally funded expenditures on an ongoing basis.
View Audit 410498
Finding 1229034 (2024-011)
Material Weakness 2024
City of Emporia
VA
Procurement, Suspension & Debarment
The City is in the process of developing and adopting a written procurement policy that complies with the Uniform Guidance procurement standards while remaining consistent with applicable Federal and Virginia procurement requirements. Upon adoption, the policy will establish documented procedures fo...
The City is in the process of developing and adopting a written procurement policy that complies with the Uniform Guidance procurement standards while remaining consistent with applicable Federal and Virginia procurement requirements. Upon adoption, the policy will establish documented procedures for all procurement methods, including required approvals, competition requirements, contract administration, and documentation standards. Finance and procurement staff will utilize the policy for all applicable federally funded purchases· to ensure compliance with Federal and State regulations. The procurement policy is expected to be adopted and implemented by December 31, 2026.
View Audit 410498
Finding 1229030 (2024-010)
Material Weakness 2024
City of Emporia
VA
Material Weakness Reporting
The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to comp...
The City is continuing to work with its independent auditors to eliminate the backlog of outstanding audits and return to compliance with theUniform Guidance reporting deadlines. As prior-year audits are completed and the City strengthens its financial reporting processes, management expects to complete future audits and submit the required Data Collection Forms to the Federal Audit Clearinghouse within the required timeframe. This finding is expected to be resolved as the City returns to a normal annual audit cycle.
View Audit 410498
Finding 1228966 (2024-002)
Material Weakness 2024
Energy Coordinating Agency of Philadelphia, Inc.
PA
Assistance Listing No.: U.S. Department of Health and Human Services – Assistance listing No. 93.568, Low-Income Home Energy Assistance Program (LIHEAP), Passed through Pennsylvania Department of Community & Economic Development, award number C000073840 2024-002: Reporting – Significant deficiency R...
Assistance Listing No.: U.S. Department of Health and Human Services – Assistance listing No. 93.568, Low-Income Home Energy Assistance Program (LIHEAP), Passed through Pennsylvania Department of Community & Economic Development, award number C000073840 2024-002: Reporting – Significant deficiency Recommendation: We recommend that management ensure the policies and procedures are followed when processing billing to ensure amounts charged to the grant agree with supporting documents and are reviewed and approved before submission. Corrective Action: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistake. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.
View Audit 410478
Finding 1228925 (2024-001)
Material Weakness 2024
Comhar, Inc. and Affiliates
PA
Internal Control / Segregation of Duties HUD Housing Programs
Subject: Compliance with HUD Replacement Reserve Monthly Deposit Requirement Issue Identified: HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guideli...
Subject: Compliance with HUD Replacement Reserve Monthly Deposit Requirement Issue Identified: HUD regulations require that deposits into the Replacement Reserve account be made on a monthly basis. Our agency has historically made annual lump-sum deposits, which is not in compliance with HUD guidelines. Corrective Actions 1. Change in Deposit Frequency Action: Transition from an annual deposit schedule to a monthly deposit schedule in accordance with HUD requirements. Responsible Party: CFO and Accounting Manager Timeline: Effective May 1, 2025, monthly deposits will begin. Verification: Monthly entries and bank confirmations will be reviewed by Accounting. 2. Implementation of Automated Transfers Action: Establish and schedule automated monthly bank transfers to the Replacement Reserve account. Responsible Party: Accounting Manager in collaboration with Banking Institution Timeline: Setup completed by 04/15/2025. First automated transfer on 05/01/2025. Verification: Confirmation of automation setup from the bank and successful execution of first transfer. 3. Monthly Notifications to Fiscal Personnel Action: Create an automated monthly email notification system to alert key fiscal personnel of each deposit, including the amount and confirmation of receipt. Responsible Party: Budget & Reimbursement Manager Timeline: Notification system live by 05/01/2025. Verification: Email log confirming monthly communications sent to fiscal team. Ongoing Monitoring and Compliance The Accounting Manager will review monthly bank statements to verify timely and accurate deposits. The Controller will incorporate verification into monthly closing procedures.
View Audit 410443
Finding 1228920 (2024-013)
Material Weakness 2024
Twin Oaks Juvenile Development, Inc.
FL
Student Financial Aid Subrecipient Monitoring Reporting § 200.303
Twin Oaks will establish procedures for the review of all program reports prior to submission to the grantors, as well as documentation of that review. We have reduced significantly the amount of time to generate accurate reports but there may be more issues in 2025 due to the timing of establishing...
Twin Oaks will establish procedures for the review of all program reports prior to submission to the grantors, as well as documentation of that review. We have reduced significantly the amount of time to generate accurate reports but there may be more issues in 2025 due to the timing of establishing these procedures. Felecia Read will be responsible for making sure these are completed and documented.
View Audit 410428
Finding 1228904 (2024-012)
Material Weakness 2024
Twin Oaks Juvenile Development, Inc.
FL
Procurement, Suspension & Debarment § 200.303
Twin Oaks totally agrees with the recommendation to update procedures for purchasing and suspension and debarment to align with Uniform Guidance or other requirements and has already made those changes in policy. This is another timing issue and may show up in 2025 as well. We have a policy of re-ev...
Twin Oaks totally agrees with the recommendation to update procedures for purchasing and suspension and debarment to align with Uniform Guidance or other requirements and has already made those changes in policy. This is another timing issue and may show up in 2025 as well. We have a policy of re-evaluating vendors periodically but don't believe that cheaper is better. There are many factors such as credit lines, historical performance and reliability that have priority in our review. These reviews have already been implemented and Charlie Chervanik is responsible.
View Audit 410428
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