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Corrective Action Plans

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Finding 1180659 (2024-005)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
HUD Housing Programs
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
The Corporation should establish procedures and internal controls focusing on and including document retention policies to ensure that all required client documentation is maintained.
View Audit 392327
Finding 1180658 (2024-004)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
Management should transfer funds from the operating account to fully fund the tenant security deposits account.
Management should transfer funds from the operating account to fully fund the tenant security deposits account.
View Audit 392327
Finding 1180657 (2024-003)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
§ 200.512
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the financial statements are available for issue and within nine months of fiscal year end.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 30 days after the financial statements are available for issue and within nine months of fiscal year end.
View Audit 392327
Finding 1180656 (2024-002)
Material Weakness 2024
West Warren Housing, Inc. 053-Ee004
NC
HUD Housing Programs
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
The Corporation should file the June 30, 2024, financial statements as soon as possible and should ensure the annual financial report is filed within 90 days in future periods.
View Audit 392327
Finding 1179864 (2024-003)
Material Weakness 2024
City of Parma
OH
Procurement, Suspension & Debarment Subrecipient Monitoring
The City will modify its internal accounting systems to ensure that the encumbrance and subsequent expenditure of Coronavirus State and Fiscal Recovery Funds cannot occur without verification of, and inclusion of supporting documentation within, the accounting system that a vendor is not suspended o...
The City will modify its internal accounting systems to ensure that the encumbrance and subsequent expenditure of Coronavirus State and Fiscal Recovery Funds cannot occur without verification of, and inclusion of supporting documentation within, the accounting system that a vendor is not suspended or disbarred or otherwise excluded from receiving these funds. The City will also implement additional detailed senior management review of proposed encumbrance and expenditures for these funds to verify that SAM compliance checks have occurred.
View Audit 392232
Finding 1179811 (2024-001)
Material Weakness 2024
Special Health Resources for Texas, Inc.
TX
Significant Deficiency Internal Control / Segregation of Duties Special Tests & Provisions
To ensure consistent completion of the Sliding Fee Discount Form for all patients, new procedures have been implemented to improve the collection and documentation of required information. Patient registration forms have been revised to reflect these updates. Clerical staff will now conduct schedule...
To ensure consistent completion of the Sliding Fee Discount Form for all patients, new procedures have been implemented to improve the collection and documentation of required information. Patient registration forms have been revised to reflect these updates. Clerical staff will now conduct schedule preparation and identify patients who are non-compliant with the Sliding Fee Discount Form requirements. Post visit audits will be conducted to confrim that all necessary data is being accurately captured. The Revenue Cycle Manager will continue to provide on-site training across all locations and will work in close collaboration with clerical support staff, Clinic Managers, the Director of Operations, and the Director of Quality to ensure successful implementation and ongoing compliance.
View Audit 392189
Finding 1179687 (2024-002)
Material Weakness 2024
American Museum of Science and Energy Foundation, Inc.
TN
Allowable Costs / Cost Principles Cash Management Material Weakness § 200.400
As part of the proposal negotiations for the federal program, initial discussions with the sponsoring office of the federal program included a limitation for allowable compensation for employees that were not the Executive Director. Although the limitation was intended to be removed from the final a...
As part of the proposal negotiations for the federal program, initial discussions with the sponsoring office of the federal program included a limitation for allowable compensation for employees that were not the Executive Director. Although the limitation was intended to be removed from the final agreement, the budgeted requested salaries were not updated. The Assistance Agreement has been modified to remove any such limitation prospectively beginning with Modification 0015 in April 2024. Implementation Date – April 2025
View Audit 392153
Finding 1179686 (2024-001)
Material Weakness 2024
American Museum of Science and Energy Foundation, Inc.
TN
Cash Management Material Weakness Reporting § 200.512
As is touched upon in the Cause, the Organization was unaware of audit requirements which resulted in delays for both the audit of the period ending December 31, 2023 and the audit of the year ending December 31, 2024. The Organization has engaged our current auditors to perform the 2025 audit, and ...
As is touched upon in the Cause, the Organization was unaware of audit requirements which resulted in delays for both the audit of the period ending December 31, 2023 and the audit of the year ending December 31, 2024. The Organization has engaged our current auditors to perform the 2025 audit, and it is expected to be completed by the September 30, 2026 deadline. Implementation Date – January 2026
View Audit 392153
Finding 1179685 (2024-004)
Material Weakness 2024
Municipality of Morovis
PR
Reporting
To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expenditures of Federal Awards are available at a timely basis and free of errors, the Municipality has implemented a plan to improve the accounting reconciliation function...
To ensure the financial information to complete the Government Wide and Governmental Funds financial statements and Schedule of Expenditures of Federal Awards are available at a timely basis and free of errors, the Municipality has implemented a plan to improve the accounting reconciliation function and correct the financial system accounting balances that had not been in agreement with the financial statements for many previous years, therefore, was required extensive analyses of the information provided by the accounting system that results in significant manual adjusting entries to present accurate financial information in accordance with GAAP. The plan also includes training of current employees, recruiting capable finance personnel, and timely oversight from the Finance Director over the year end reconciliation process and correction of errors. This will improve the flow and accuracy of the financial information and accounting balances being produced by the finance department that in turn will result in time savings and a more effective process of preparation of financial statements that will lead to having them available with enough time to be audited by the corresponding audit firm and be submitted to the federal government in compliance with the March 31 deadline. As mentioned before, part of this lag in accounting and reporting of the financial statements have been caused by the limitation on the personnel to perform accounting and financial reporting tasks on a timely basis due to a series of uncontrollable weather and COVID health factors that required the use of the personnel to address the emergency for the benefit of the community. In September 2022 we suffer a hurricane strike (Hurricane Fiona) that partially affected the working conditions of the municipal employees and their duties assigned. All the municipal employees were assigned also to attend the Fiona effects in the community, delivery of goods, coordination and attending the immediate needs, therefore the municipal efforts were directed to assist in hurricane recovery and address the community needs rather than at focus on administrative duties. Also, we still are working with the work integration of finance and administrative after the COVID Pandemic, we still have some employees that prefer to work on a remote status and part time basis. Part of these conditions had caused some of the delays in recording and submissions, however these are not intentionally situations. Such situations are in process of analysis and improvement taking into consideration the size of the municipality and its actual financial and budgetary resources.
View Audit 392109
Finding 1179640 (2024-003)
Material Weakness 2024
City of Rochester, New Hampshire
NH
Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.327
Audit Finding Reference: SD-2024-003 Improve Internal Controls & Compliance with Procurement Planned Corrective Action: All contracts involving any federal grants will include the appropriate CRF 200 & 200.327 language. The language will be a required element of all federal contract, and will be cle...
Audit Finding Reference: SD-2024-003 Improve Internal Controls & Compliance with Procurement Planned Corrective Action: All contracts involving any federal grants will include the appropriate CRF 200 & 200.327 language. The language will be a required element of all federal contract, and will be clearly identified. No contracts will be approved by the City Manager without this language. Planned Implementation Date of Correction Action: Immediately as of date of deficiency notice 3-2-26. Person Responsbile for Corrective Action: Director of Finance
View Audit 392049
Finding 1179622 (2024-006)
Material Weakness 2024
Blue Ridge Community Unit School District 18
IL
Reporting Internal Control / Segregation of Duties
Corrective Action Plan: Finding No.: 2024-006; Condition: Employee Benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. Plan: The District will assign personnel independent of the grant expenditure report preparer to review the grant expe...
Corrective Action Plan: Finding No.: 2024-006; Condition: Employee Benefits reported on the June 30, 2024 ESSER III grant expenditure report did not reconcile to supporting records. Plan: The District will assign personnel independent of the grant expenditure report preparer to review the grant expenditure reports for proper coding of grant expenditures prior to submission of the grant expenditure reports.; Anticipated date of completion: 6/30/2026; Name of Contact Person: Ryan Peyton; Management Response: Management will implement the auditor's recommendation in the year ended June 30, 2026.
View Audit 392024
Finding 1179584 (2024-001)
Material Weakness 2024
MONTACHUSETT VETERANS OUTREACH CENTER, INC.
MA
Allowable Costs / Cost Principles Cash Management § 200.403
2024-001– Allowable Costs – Internal Control over Payroll and Non-Payroll Costs Programs 64.024 Veteran Affairs Homeless Providers Grant and Per Diem Program 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program Responsible Officials Stephanie Marchetti, Executive Director Cynthia...
2024-001– Allowable Costs – Internal Control over Payroll and Non-Payroll Costs Programs 64.024 Veteran Affairs Homeless Providers Grant and Per Diem Program 64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program Responsible Officials Stephanie Marchetti, Executive Director Cynthia Newsham, Director of Finance Plan Detail Based on the on the findings, the Executive Director and Director of Finance will review the organizational policies and procedures and create a cost allocation plan based on employment status. Once finalized the cost allocation plan will be reviewed and approved by the board of directors, who approve any policy changes before they are implemented. Anticipated Completion Date June 30, 2025
View Audit 391970
Finding 1179563 (2024-006)
Material Weakness 2024
Economic Action Committee of the Gulf Coast
TX
Internal Control / Segregation of Duties Subrecipient Monitoring Reporting § 200.303 § 200.512
Finding 2024-006 - Late Submission of Data Collection Form Corrective Action Plan: Management will implement a formal compliance calendar to track Uniform Guidance reporting deadlines. Responsibility for submission will be assigned to a specific individual. Audit progress will be monitored regularly...
Finding 2024-006 - Late Submission of Data Collection Form Corrective Action Plan: Management will implement a formal compliance calendar to track Uniform Guidance reporting deadlines. Responsibility for submission will be assigned to a specific individual. Audit progress will be monitored regularly to ensure timely completion and submission of the reporting package and Data Collection Form. Additionally, management will address underlying financial reporting control weaknesses identified in this audit to improve overall audit readiness. Responsible Party: Executive Director, Board of Directors (oversight) Planned Completion Date: Compliance calendar implemented March 11, 2026; ongoing monitoring thereafter.
View Audit 391938
Finding 1179560 (2024-005)
Material Weakness 2024
Economic Action Committee of the Gulf Coast
TX
Subrecipient Monitoring Material Weakness Reporting § 200.302 § 200.303 § 200.334
Finding 2024-005 - Major Program – Reporting Support and Review Corrective Action Plan: Procedures will be implemented to:  Retain detailed support for all Federal reports, including reconciliations to the general ledger  Require documented supervisory review prior to submission  Maintain documen...
Finding 2024-005 - Major Program – Reporting Support and Review Corrective Action Plan: Procedures will be implemented to:  Retain detailed support for all Federal reports, including reconciliations to the general ledger  Require documented supervisory review prior to submission  Maintain documentation of adjustments occurring after report submission  Establish standardized reporting workpapers for each reporting period Responsible Party: Fiscal Officer (preparation), Executive Director (review and approval) Planned Completion Date: Effective March 11, 2026; procedures implemented for all future reports.
View Audit 391938
Finding 1179535 (2024-009)
Material Weakness 2024
Restoration Christian Ministries
CO
Reporting Internal Control / Segregation of Duties § 200.328 § 200.329
Finding Number: 2024-009 Finding Title: Untimely or Incomplete Performance and Financial Reporting Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 • Federal Program Names: Economic Devel...
Finding Number: 2024-009 Finding Title: Untimely or Incomplete Performance and Financial Reporting Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program Compliance Requirement: Reporting - Performance and Financial (2 CFR §200.328 and §200.329) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization relied on subrecipients or partners to submit reports and was not aware of its responsibility to ensure the reports were submitted timely. Procedures are being implemented to ensure all reports are provided to the Organization to ensure compliance with the federal grants. Corrective Action Plan: Corrective Action #1: Federal Reporting Tracking System • Action: Create comprehensive federal reporting calendar/tracker identifying all required reports, responsible parties, and due dates for each federal award. Implement tracking system (spreadsheet or database) with automated reminders at 60, 30, and 15 days before deadlines. Include fields documenting report completion, review, and submission dates. Board President will review tracking system monthly. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026 Corrective Action #2: Responsibility Assignment • Action: Formally assign responsibility for federal reporting by Board resolution for each grant. Designate specific Board member(s) responsible for each federal grant. Establish backup designees for each report. Consider engaging consultant or part-time grants administrator if reporting volume warrants. • Responsible Person/Title: Board of Directors • Anticipated Completion Date: January 31, 2026 Corrective Action #3: Report Preparation and Review Procedures • Action: Develop standardized procedures for preparing, reviewing, and submitting federal reports. Require all reports drafted at least 10 days before due date. Implement mandatory Board Treasurer review and approval before submission. Create checklists ensuring reports are complete and supported by adequate documentation. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026 Corrective Action #4: Subrecipient Reporting Requirements • Action: Include specific reporting requirements and deadlines in all subaward agreements. Require subrecipients to submit information to Restoration Christian Ministries at least 15 days before federal reporting deadlines. Implement follow-up procedures for delinquent subrecipient submissions. Designate Board member responsible for subrecipient communication. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026 Corrective Action #5: Board Oversight Process • Action: Include federal reporting compliance status as standing agenda item at monthly Board meetings. Report any missed deadlines or compliance issues immediately to full Board. Conduct quarterly reviews of federal reporting tracking system to ensure accuracy and completeness. • Responsible Person/Title: Board President • Anticipated Completion Date: March 31, 2026 (initial); Ongoing monthly/quarterly thereafter Corrective Action #6: Training and Technical Assistance • Action: Board members assigned to grants will receive training on federal reporting requirements, deadlines, and procedures. Ensure Contract Accountant is available to provide financial data needed for federal reports. Consider engaging consultant to provide training and technical assistance on federal reporting. • Responsible Person/Title: Board President
View Audit 391915
Finding 1179534 (2024-008)
Material Weakness 2024
Restoration Christian Ministries
CO
Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.327
Finding Number: 2024-008 Finding Title: Procurement and Debarment Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 21.027 • Federal Program Names: Coronavirus State and Local Fiscal Recovery Fun...
Finding Number: 2024-008 Finding Title: Procurement and Debarment Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 21.027 • Federal Program Names: Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Procurement Standards (2 CFR §200.317-200.327); Suspension and Debarment (2 CFR §200.214) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization has partnered with a firm to administer the development of the project and was unaware of its procurement responsibilities. The Organization is in process of implementing procedures to ensure the compliance with the Uniform Guidance. Corrective Action Plan: Corrective Action #1: Procurement Suspension and Debarment Policy Development • Action: Develop and adopt written procurement policies that comply with the Uniform Guidance. Include specific requirements for reviewing procurement policies, suspension/debarment procedures, and other compliance areas. Board will formally approve policy by resolution. • Responsible Person/Title: Board President with Contract Accountant • Anticipated Completion Date: February 15, 2026 Corrective Action #2: Ongoing Monitoring Program • Action: Board will designate Board member or engage consultant to conduct reviews of vendors for procurement and suspension/debarment compliance. • Responsible Person/Title: Board-designated monitor • Anticipated Completion Date: February 15, 2026
View Audit 391915
Finding 1179533 (2024-007)
Material Weakness 2024
Restoration Christian Ministries
CO
Reporting § 200.512 § 200.520
Finding Number: 2024-007 Finding Title: Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Fede...
Finding Number: 2024-007 Finding Title: Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting - Audit Requirements and Single Audit Submission (2 CFR §200.512(a)) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization engaged a firm to perform the audit with the intent of completing and submitting the audit within the requirement timeframe. Due to unforeseen issues, the completion of the audit was delayed. Corrective Action Plan: Corrective Action #1: Audit Planning Timeline • Action: Develop detailed audit preparation timeline working backwards from nine-month deadline. Engage auditors by March 31 following fiscal year end to allow adequate planning and completion time. Board Treasurer will schedule regular status meetings with auditors throughout audit process. Build contingency time into schedule for unforeseen delays. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: December 31, 2025 (for FY 2025 audit); Annually thereafter by October following fiscal year end Corrective Action #2: Enhanced Year-End Close Procedures • Action: Implement enhanced year-end closing procedures ensuring financial records are audit-ready within 60 days of fiscal year end. Contract Accountant will prepare preliminary SEFA and supporting schedules by January 31 following fiscal year end. Board Treasurer will conduct internal pre-audit review identifying and resolving issues before auditors begin fieldwork. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: February 28, 2026 (procedures development); January 31, 2026 (first implementation for FY 2025) Corrective Action #3: Audit Documentation Preparation • Action: Prepare all audit supporting schedules and documentation in advance of audit fieldwork. Organize federal grant files with all required documentation readily accessible. Board Treasurer will coordinate with Contract Accountant to ensure prompt responses to auditor requests. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: March 31, 2026 (for FY 2025 audit); Annually thereafter Corrective Action #4: Board Oversight and Accountability • Action: Assign Board Treasurer responsibility and accountability for ensuring timely audit completion and submission. Require monthly status updates from Board Treasurer to full Board on audit progress during audit period. Include audit status as standing agenda item at Board meetings from April through September. • Responsible Person/Title: Board President • Anticipated Completion Date: April 30, 2026 (initial); Ongoing monthly April-September annually Corrective Action #5: Board Engagement and Resource Authorization • Action: Board Treasurer will immediately notify full Board if any issues arise that could jeopardize meeting submission deadline. Board will authorize additional resources (e.g., consultant support for Contract Accountant) if needed to meet deadline. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: Ongoing, as needed Corrective Action #6: Compliance Calendar with Milestones • Action: Incorporate FAC submission deadline into Organization's compliance calendar with milestone checkpoints. Set internal deadline of eight months (rather than nine months) to provide buffer for unforeseen issues. Track key milestones: audit engagement (by March 31), fieldwork completion (by July 31), draft report (by August 15), final report (by August 31), FAC submission (by September 15). • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: January 31, 2026 Corrective Action #7: Contingency Planning • Action: Develop contingency plan if audit delays occur, including escalation procedures and potential for additional temporary accounting support. Maintain regular communication with auditors to identify potential delays early. Board will evaluate whether additional contracted accounting support is needed during audit season. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: March 31, 2026 Corrective Action #8: Resource Capacity Assessment • Action: Board will assess whether current Contract Accountant arrangement provides adequate capacity to meet federal compliance requirements. Consider increasing Contract Accountant hours or engaging additional professional support for federal grants administration. Evaluate cost-benefit of engaging grants management consultant to support compliance activities. • Responsible Person/Title: Board of Directors • Anticipated Completion Date: March 31, 2026
View Audit 391915
Finding 1179531 (2024-006)
Material Weakness 2024
Restoration Christian Ministries
CO
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.305 § 200.317 § 200.318 § 200.327
Finding Number: 2024-006 Finding Title: Financial Policies and Procedures Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiat...
Finding Number: 2024-006 Finding Title: Financial Policies and Procedures Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Financial Management and Standards of Financial Management Systems (2 CFR §200.302(b)); Allowable Costs (2 CFR §200.403-405); Procurement (2 CFR §200.317-327); Cash Management (2 CFR §200.305); Travel Costs (2 CFR §200.475) Note: Organization has existing Conflict of Interest policy in compliance with 2 CFR §200.318(c)(1). Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization will establish formalized accounting policies and procedures that adhere to the requirements of the Uniform Guidance. Corrective Action Plan: Corrective Action #1: Comprehensive Policy Manual Development • Action: Engage consultant or work with Contract Accountant to develop comprehensive written financial policies and procedures manual addressing all Uniform Guidance requirements, including: (a) Allowable costs (2 CFR §200.403-405); (b) Procurement (2 CFR §200.317-327); (c) Cash management (2 CFR §200.305); (d) Travel costs (2 CFR §200.475); (e) Time and effort documentation; (f) Equipment management; (g) Subrecipient monitoring; (h) Financial reporting; and (i) Record retention. Ensure policies address financial management system requirements under 2 CFR §200.302. Tailor policies to Organization's all-volunteer structure. [Note: Organization already has Conflict of Interest policy complying with 2 CFR §200.318(c)(1).] • Responsible Person/Title: Board Treasurer with Contract Accountant • Anticipated Completion Date: April 30, 2026 Corrective Action #2: Board Approval and Adoption • Action: Present draft policies to full Board of Directors for review and input. Board will formally adopt policies by resolution. Document approval in Board meeting minutes. • Responsible Person/Title: Board President • Anticipated Completion Date: May 31, 2026 Corrective Action #3: Dissemination and Training • Action: Distribute approved policies to all Board members and Contract Accountant. Conduct training session for Board members and Contract Accountant on new policies and procedures. Board members and Contract Accountant will sign acknowledgment of receipt and understanding. Make policies readily accessible (e.g., shared drive, Board portal). • Responsible Person/Title: Board President • Anticipated Completion Date: June 30, 2026 Corrective Action #4: Implementation Tools and Support • Action: Develop templates, forms, and tools to support policy implementation. Create workflow diagrams and checklists for common transactions. Establish Board Treasurer as primary resource for policy implementation questions. • Responsible Person/Title: Board Treasurer and Contract Accountant • Anticipated Completion Date: July 31, 2026 Corrective Action #5: Annual Policy Review Process • Action: Schedule annual review of policies to ensure continued Uniform Guidance compliance. Update policies as needed for regulatory or organizational changes. Submit material policy changes to full Board for approval. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: Annually, beginning June 2027 Corrective Action #6: Governance Structure Assessment • Action: Board will evaluate establishing Audit Committee or combined Finance/Audit Committee to provide enhanced oversight of financial management, internal controls, and federal compliance. If Board size prohibits separate committee, designate at least two Board members with specific oversight responsibilities. • Responsible Person/Title: Board President • Anticipated Completion Date: June 30, 2026
View Audit 391915
Finding 1179529 (2024-005)
Material Weakness 2024
Restoration Christian Ministries
CO
Reporting Allowable Costs / Cost Principles § 200.302
Finding Number: 2024-005 Finding Title: Insufficient Accounting to Track Federal Grant Expenditures Federal Program Information: • Federal Agency: Department of the Treasury • Assistance Listing Number (ALN): 21.027 • Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Compliance...
Finding Number: 2024-005 Finding Title: Insufficient Accounting to Track Federal Grant Expenditures Federal Program Information: • Federal Agency: Department of the Treasury • Assistance Listing Number (ALN): 21.027 • Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Financial Management and Standards of Financial Management Systems (2 CFR §200.302) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization is in process of implementing a project based ledger and procedures to ensure federal expenditures are properly coded so they are readily identifiable. Corrective Action Plan: Corrective Action #1: Project-Based Accounting System Implementation • Action: Implement project-based accounting system assigning unique project codes to each federal award. Configure general ledger to separately track revenues and expenditures by federal program. Establish cost centers or fund codes specific to federal programs. Board Treasurer will approve system modifications. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: March 31, 2026 Corrective Action #2: Chart of Accounts Restructuring • Action: Redesign chart of accounts to include distinct account codes for federal program expenditures. Create account code structure identifying: (a) funding source, (b) program/project, and (c) expense category. Document structure and provide to Board Treasurer. Board will formally approve revised chart of accounts. • Responsible Person/Title: Contract Accountant • Anticipated Completion Date: February 28, 2026 Corrective Action #3: Expense Coding Procedures • Action: Develop written procedures for charging costs to federal programs, including documentation requirements. Implement procedures for allocating shared costs where applicable. Require all federal program expenditures coded with appropriate project/grant identifiers at time of transaction entry. Board Treasurer will review and approve expense allocation methodology. • Responsible Person/Title: Contract Accountant • Anticipated Completion Date: March 31, 2026 Corrective Action #4: Training and Implementation Support • Action: Provide training to Contract Accountant on new account structure and federal award tracking requirements. Ensure Contract Accountant has access to technical resources and support. Consider engaging consultant to assist with initial implementation. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: April 30, 2026 Corrective Action #5: Monthly Reconciliation and Monitoring • Action: Contract Accountant will perform monthly reconciliations of federal program expenditures by grant. Generate monthly expenditure reports by federal award for Board Treasurer review. Compare recorded expenditures to grant budgets and terms to identify irregularities. Board Treasurer will report federal grant expenditure status to full Board monthly. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: April 30, 2026 (initial); Ongoing monthly thereafter
View Audit 391915
Finding 1179528 (2024-004)
Material Weakness 2024
Restoration Christian Ministries
CO
Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.302
Finding Number: 2024-004 Finding Title: Incorrect Recording of Expenditures that were Notes Receivable Draws Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program ...
Finding Number: 2024-004 Finding Title: Incorrect Recording of Expenditures that were Notes Receivable Draws Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Financial Management and Standards of Financial Management Systems (2 CFR §200.302); GAAP Questioned Costs: $0 (classification error, not allowability issue) Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization's accountant was unaware that the federal grant payments to the subrecipient were considered draws on a note receivable. Corrections have been made to improve communication with the accountant to ensure the accountant is aware of key grant provisions and to ensure note receivable draws are being properly accounted for in the general ledger. Corrective Action Plan: Corrective Action #1: Grant Communication Protocol • Action: Establish formal process requiring Board members to provide detailed grant term summaries to Contract Accountant for all new federal awards. Create standardized grant summary form identifying key provisions affecting accounting treatment, including repayment terms, loan features, and contingencies. Hold kick-off meetings between Board representatives and Contract Accountant for all awards exceeding $100,000. Board President will maintain grants management file accessible to Contract Accountant. • Responsible Person/Title: Board President and Contract Accountant • Anticipated Completion Date: January 31, 2026 Corrective Action #2: Transaction Classification Review Procedures • Action: Implement review procedures requiring evaluation of all federal program disbursements to determine proper classification (expense vs. loan/note receivable). Contract Accountant will develop decision tree guidance. Require Board Treasurer approval for all disbursements exceeding $50,000 with verification of proper classification. • Responsible Person/Title: Contract Accountant and Board Treasurer • Anticipated Completion Date: February 28, 2026 Corrective Action #3: Chart of Accounts Modification • Action: Create separate general ledger accounts for notes receivable related to federal programs. Establish clear account coding guidelines distinguishing between grant expenditures and note receivable advances. Board Treasurer will review and approve modifications. • Responsible Person/Title: Contract Accountant • Anticipated Completion Date: January 31, 2026 Corrective Action #4: Professional Development • Action: Ensure Contract Accountant receives training on identifying and accounting for various federal program transaction types, including loans, advances, and conditional grants. Consider engaging consultant with federal grants expertise for technical assistance. Provide Board members basic training on federal grant structures to improve communication with Contract Accountant. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: February 28, 2026 Corrective Action #5: Quarterly Account Review • Action: Conduct quarterly reviews of all federal program accounts to verify proper transaction classification. Reconcile notes receivable balances to underlying agreements and repayment schedules. Report findings to full Board quarterly. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: March 31, 2026 (initial); Ongoing quarterly thereafter
View Audit 391915
Finding 1179526 (2024-003)
Material Weakness 2024
Restoration Christian Ministries
CO
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.214 § 200.317 § 200.327 § 200.332
Finding Number: 2024-003 Finding Title: Subrecipient Monitoring Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Speci...
Finding Number: 2024-003 Finding Title: Subrecipient Monitoring Federal Program Information: • Federal Agency: Department of Housing and Urban Development; Department of the Treasury • Assistance Listing Numbers (ALN): 14.251 and 21.027 • Federal Program Names: Economic Development Initiatives—Special Project, Neighborhood Initiative and Neighborhood Stabilization Program; Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Subrecipient Monitoring (2 CFR §200.332(d)); Procurement Standards (2 CFR §200.317-200.327); Suspension and Debarment (2 CFR §200.214) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization has partnered with a firm to administer the development of the project and was unaware of its responsibilities to monitor the subrecipient. The Organization is in process of implementing procedures to ensure the subrecipient complies with the requirements of the Uniform Guidance. Corrective Action Plan: Corrective Action #1: Subrecipient Monitoring Policy Development • Action: Develop and adopt written subrecipient monitoring policies and procedures complying with 2 CFR §200.332. Include specific requirements for reviewing procurement policies, suspension/debarment procedures, and other compliance areas. Define monitoring activities, frequency, and documentation requirements. Board will formally approve policy by resolution. • Responsible Person/Title: Board President with Contract Accountant • Anticipated Completion Date: February 15, 2026 Corrective Action #2: Pre-Award Risk Assessment Process • Action: Implement pre-award risk assessment for all subrecipients. Require subrecipients to provide documentation of procurement policies and debarment procedures prior to executing subaward agreements. Board Treasurer will review and approve subrecipient policies for Uniform Guidance compliance before subaward execution. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026 (initial); Ongoing for new subawards Corrective Action #3: Ongoing Monitoring Program • Action: Board will designate Board member or engage consultant to conduct annual reviews of subrecipients verifying procurement and suspension/debarment compliance. Require subrecipients to submit documentation of debarment checks for all vendors. Review subrecipient procurement transactions on sample basis. Designated monitor will report findings to full Board quarterly. • Responsible Person/Title: Board-designated monitor • Anticipated Completion Date: March 31, 2026 (initial monitoring); Ongoing annually thereafter Corrective Action #4: Technical Assistance to Subrecipient • Action: Provide training and technical assistance to current subrecipient to develop compliant procurement policies and debarment procedures. Engage consultant if needed. Create guidance materials and templates. Schedule quarterly meetings between Board representative and subrecipient. • Responsible Person/Title: Board President • Anticipated Completion Date: March 31, 2026 Corrective Action #5: Monitoring Documentation System • Action: Maintain comprehensive monitoring files documenting all activities, findings, and corrective actions. Board President will report monitoring results to full Board quarterly. • Responsible Person/Title: Board President • Anticipated Completion Date: March 31, 2026 (system implementation); Ongoing
View Audit 391915
Finding 1179524 (2024-002)
Material Weakness 2024
Restoration Christian Ministries
CO
Reporting Internal Control / Segregation of Duties § 200.510
Finding Number: 2024-002 Finding Title: Incomplete Schedule of Expenditures of Federal Awards Federal Program Information: • Federal Agency: Department of the Treasury • Assistance Listing Number (ALN): 21.027 • Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Compliance Requi...
Finding Number: 2024-002 Finding Title: Incomplete Schedule of Expenditures of Federal Awards Federal Program Information: • Federal Agency: Department of the Treasury • Assistance Listing Number (ALN): 21.027 • Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting - Schedule of Expenditures of Federal Awards (2 CFR §200.510(b)) Questioned Costs: $0 Repeat Finding: No Management's Response: The Board of Directors of Restoration Christian Ministries agrees with the finding. The Organization was unaware that pass-through funds from federal sources are required to be presented on the SEFA and has implemented procedures to ensure all grants are evaluated to ensure the SEFA is complete. Corrective Action Plan: Corrective Action #1: Federal Award Identification and Tracking System • Action: Create comprehensive federal awards tracking log including all direct and pass-through awards. Implement quarterly review process where Board members and Contract Accountant meet to identify all federal awards. Develop checklist to determine SEFA inclusion requirements. Board President will maintain master list of all grant agreements. • Responsible Person/Title: Board President and Contract Accountant • Anticipated Completion Date: January 15, 2026 Corrective Action #2: SEFA Reconciliation Procedures • Action: Establish quarterly procedures to reconcile SEFA to general ledger. Cross-reference all grant agreements and award letters. Document reconciliation process with dual sign-off from Contract Accountant and Board Treasurer. • Responsible Person/Title: Contract Accountant • Anticipated Completion Date: January 31, 2026 (initial); Ongoing quarterly thereafter Corrective Action #3: Independent Review Process • Action: Implement mandatory Board Treasurer independent review of SEFA prior to audit commencement. Treasurer will verify completeness by tracing to source documents. Present draft SEFA to full Board for review before finalizing. • Responsible Person/Title: Board Treasurer • Anticipated Completion Date: Annually, beginning with FY 2025 audit Corrective Action #4: Training • Action: Provide training to Contract Accountant and all Board members on SEFA requirements, including identification of federal awards and pass-through funding, and Board oversight responsibilities. • Responsible Person/Title: Board President • Anticipated Completion Date: February 28, 2026
View Audit 391915
Finding 1179521 (2024-002)
Material Weakness 2024
Ida B Wells, INC
CT
Reporting Significant Deficiency Internal Control / Segregation of Duties
Management has maintained appropriately trained and experienced personnel to ensure the financial close process has been completed accurately and timely.
Management has maintained appropriately trained and experienced personnel to ensure the financial close process has been completed accurately and timely.
View Audit 391894
Finding 1179519 (2024-001)
Material Weakness 2024
Ida B Wells, INC
CT
HUD Housing Programs Special Tests & Provisions Cash Management
Management has established separate bank accounts for the security deposits, residual receipts, and replacement reserve, and required deposits to the replacement reserve have been made.
Management has established separate bank accounts for the security deposits, residual receipts, and replacement reserve, and required deposits to the replacement reserve have been made.
View Audit 391894
Finding 1179434 (2024-003)
Material Weakness 2024
Bemidji Regional Airport Authority
MN
Internal Control / Segregation of Duties Reporting Significant Deficiency
Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 45, AIP 46, AIP 47, AIP 48, AIP 44, AIP 52, AIP 50, AIP 42, AIP 49, 2024 Pass-Through Agency...
Controls Over Reporting Federal Agency: U.S. Department of Transportation Federal Program Name: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number and Year: AIP 45, AIP 46, AIP 47, AIP 48, AIP 44, AIP 52, AIP 50, AIP 42, AIP 49, 2024 Pass-Through Agency: Minnesota Department of Transportation Pass-Through Numbers: AIP 45, AIP 46, AIP 47, AIP 48, AIP 44, AIP 52, AIP 50, AIP 42, AIP 49 Award Period: Year-Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: It is recommended the Authority have a secondary person reviewing these reports before they are submitted to the federal agency. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Authority will evaluate its internal staff capacity to determine if an internal control policy over reviews is beneficial. Name of the contact person responsible for corrective action: Kyle Christiansen, Executive Director Planned completion date for corrective action plan: December 31, 2025
View Audit 391841
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