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Corrective Action Plans

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Finding 1224529 (2024-004)
Material Weakness 2024
Harvest Homes Corporation 094-Hd005-Np-Cmi
ND
Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over documentation of periodic review of tenant files. Completion Date – 12/31/26
View Audit 407778
Finding 1224527 (2024-003)
Material Weakness 2024
Harvest Homes Corporation 094-Hd005-Np-Cmi
ND
HUD Housing Programs Internal Control / Segregation of Duties Questioned Costs § 200.512
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
Contact Person – Terry Hanson, Executive Director Corrective Action Plan – The Project will review its policies and procedures over timely reporting submissions. Completion Date – 12/31/26
View Audit 407778
Finding 1224521 (2024-003)
Material Weakness 2024
SPARKLER LEARNING, INC
NY
Questioned Costs Reporting § 200.512 § 200.520
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
View Audit 407769
Finding 1224520 (2024-002)
Material Weakness 2024
SPARKLER LEARNING, INC
NY
Questioned Costs Reporting § 200.512 § 200.520
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
View Audit 407769
Finding 1224386 (2024-002)
Material Weakness 2024
BHARATIYA TEMPLE
PA
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Questioned Costs
Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and prope...
Finding 2024-002: Internal Control over Compliance (Material Weakness) Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will enhance policies, procedures and controls to ensure appropriate reviews and approvals are in place and properly documented. A member of the executive team will approve all invoices over $10,000 and treasurer will process the payment to the vendor. Management will also ensure formal documentation of executive team meetings related to approvals of expenses for vendors over $50,000, and a formal review to ensure the selected vendor is not debarred will be put into place. A member of the executive team will prepare the financial reports, which will be reviewed and approved by the treasurer prior to submission of future construction projects over $100,000. Anticipated completion date: Implemented July 2026
View Audit 407709
Finding 1224385 (2024-001)
Material Weakness 2024
BHARATIYA TEMPLE
PA
Questioned Costs Subrecipient Monitoring Reporting § 200.512
Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequ...
Finding 2024-001: Late Submission of Data Collection Form Name of Auditee’s Contact Person Responsible for Corrective Action: Nand Todi Corrective Action Planned: Management will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline. Anticipated completion date: Implemented July 2026
View Audit 407709
Finding 1224377 (2024-004)
Material Weakness 2024
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Internal Control / Segregation of Duties Questioned Costs
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation of employee wages and lack of approval on employee time records. Management concurrence: Management concurs with this finding. ...
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation of employee wages and lack of approval on employee time records. Management concurrence: Management concurs with this finding. Corrective action plan: VAMHAR now has clear documentation on all payroll transactions and employee timesheets. In addition, there is adequate documentation of each employee's wage rate. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: July 1, 2026.
View Audit 407683
Finding 1224376 (2024-003)
Material Weakness 2024
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation and approval for certain purchases. Management concurrence: Management concurs with this finding. Corrective action plan: Manag...
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Lack of documentation and approval for certain purchases. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure there is adequate documentation and approval for all purchases. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: July 1, 2026.
View Audit 407683
Finding 1224375 (2024-002)
Material Weakness 2024
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Procurement, Suspension & Debarment Allowable Costs / Cost Principles Questioned Costs
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Incomplete procurement policies and procedures. Management concurrence: Management concurs with this finding. Corrective action plan: VAMHAR now has ...
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Incomplete procurement policies and procedures. Management concurrence: Management concurs with this finding. Corrective action plan: VAMHAR now has a procurement policy that aligns with the Uniform Guidance and it will be followed for future purchases under federal awards. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: July 1, 2026.
View Audit 407683
Finding 1224374 (2024-001)
Material Weakness 2024
Vermont Association for Mental Health and Addiction Recovery, INC
VT
Questioned Costs Reporting Internal Control / Segregation of Duties
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ens...
Finding type: Significant deficiency. Federal award: 93.912, Rural Health Care Services Outreach. Passthrough organization: Not applicable. Condition: Late submission of audit reporting package. Management concurrence: Management concurs with this finding. Corrective action plan: Management will ensure that the audit package is submitted to the clearinghouse in a timely manner. Name of contact person: Daniel Franklin, Executive Director. Projected completion date: December 31, 2026.
View Audit 407683
Finding 1224362 (2024-003)
Material Weakness 2024
Center for Independent Living of North Florida Inc.
FL
Subrecipient Monitoring
"Management concurs that formalizing contract management procedures will further strengthen organizational oversight. Since FY2025, Ability1st has made significant investments in improving grant administration and compliance management. These improvements include: • centralized grant files; • enhanc...
"Management concurs that formalizing contract management procedures will further strengthen organizational oversight. Since FY2025, Ability1st has made significant investments in improving grant administration and compliance management. These improvements include: • centralized grant files; • enhanced tracking of reporting deadlines and deliverables; • standardized internal monitoring tools; • expanded written policies and procedures; • improved coordination between program staff, accounting personnel, and executiveleadership; • implementation of CIL Suite to improve documentation, reporting, and participantrecord management; • strengthened Board financial reporting; and • ongoing collaboration with the Organization's accounting firm to ensure compliance with federal, state, and local funding requirements. Management recognizes that compliance is an evolving process and remains committed to continuously improving internal controls as funding requirements expand and organizational capacity grows. Responsible Official: Executive Director Implementation Date: Ongoing. Ability1st is committed to continuous improvement and recognizes that strong financial stewardship is essential to fulfilling our mission. Management believes the corrective actions already implemented significantly strengthen the Organization's internal control environment and position Ability1st for improved compliance, financial reporting, and audit readiness in future years."
View Audit 407668
Finding 1224361 (2024-002)
Material Weakness 2024
Center for Independent Living of North Florida Inc.
FL
Reporting
"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The...
"Management concurs with this finding and appreciates the opportunity to provide additional context regarding the circumstances that contributed to the delayed audit reporting. During the audit period, Ability1st experienced an unprecedented transition in its financial management infrastructure. The Organization unexpectedly lost its long-term accounting support, engaged multiple accounting providers during the transition period, and ultimately retained a new accounting firm while simultaneously completing two fiscal years of audit activity. Despite these significant administrative challenges, the Organization continued uninterrupted delivery of critical independent living, housing, mental health, disaster recovery, youth transition, and accessibility services throughout its seven-county service area. Staff remained focused on meeting contractual obligations and serving individuals with disabilities while rebuilding financial systems. Since that time, Ability1st has implemented substantial improvements, including: • engaging a permanent external accounting firm; • strengthening month-end closing procedures; • improving reconciliations and financial reporting; • establishing regular fiscal monitoring meetings; • improving coordination among management, accounting personnel, and auditors; • developing standardized financial schedules for grant reporting; • improving documentation supporting accounting transactions; and • implementing earlier audit preparation timelines. Management believes these improvements have significantly strengthened the Organization's financial reporting process and will greatly improve future compliance with federal reporting deadlines. Responsible Official: Executive Director Implementation Date: Substantially complete; ongoing monitoring throughout FY2026 and beyond."
View Audit 407668
Finding 1224360 (2024-001)
Material Weakness 2024
Center for Independent Living of North Florida Inc.
FL
Subrecipient Monitoring HUD Housing Programs Program Income
"Management concurs that stronger documentation surrounding the collection and monitoring of Continuum of Care program income would have strengthened internal controls and the audit trail. The finding relates to a program that has since been discontinued. Throughout the audit period, all program inc...
"Management concurs that stronger documentation surrounding the collection and monitoring of Continuum of Care program income would have strengthened internal controls and the audit trail. The finding relates to a program that has since been discontinued. Throughout the audit period, all program income that was collected was used for allowable program purposes; however, management acknowledges that documentation supporting assessment, collection, monitoring, and reconciliation procedures should have been more comprehensive. Although this activity is no longer part of the Organization's operations, Ability1st has strengthened its overall documentation standards. Should the Organization administer future programs involving program income, written policies and procedures will be implemented prior to program implementation and will include: • documented fee assessment methodology; • collection and deposit procedures; • reconciliation requirements; • supervisory review; • record retention standards; and • periodic internal monitoring. Management believes these procedures will provide an appropriate level of accountability and compliance with federal requirements should program income be collected in the future. Responsible Official: Executive Director Implementation Date: Completed for discontinued program; procedures will be implemented before any future program income activity."
View Audit 407668
Finding 1224340 (2024-010)
Material Weakness 2024
City of Flint
MI
Questioned Costs Allowable Costs / Cost Principles Reporting
2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct aw...
2024-010– Quarterly Project and Expense Reports Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds (CLSFRF); U.S. Department of Treasury; Assistance Listing Number 21.027; Direct award only. Auditor Description of Condition and Effect: Although the City did prepare all of the quarterly reports required for fiscal year 2024, we noted that while the City had supporting reports from the accounting system for the amounts reported, there were several inconsistencies between the supporting reports and the report submitted. In addition, there were large variances between what was reported quarterly and what was posted to the general ledger and ultimately the schedule of expenditures of federal awards. Lastly, our testing of AP expenditures noted two items of cost, out of 40 tested, that did not appear to be related to approved projects noted in the quarterly reporting. The items were allowable costs for the CSLFRF grant, but the reports were not updated to reflect the inclusion. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all reporting of financial data is supported by the City's accounting records. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Chief Financial Officer Anticipated Completion Date: July 31, 2026
View Audit 407647
Finding 1224339 (2024-009)
Material Weakness 2024
City of Flint
MI
Questioned Costs Allowable Costs / Cost Principles
2024-009– Report Filing - 2024 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All awards. Audi...
2024-009– Report Filing - 2024 CAPER Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Community Block Grants/Entitlement Grants; U.S. Department of Housing and Urban Development; Assistance Listing Number 14.218; All awards. Auditor Description of Condition and Effect: As of the completion of audit fieldwork, the 2024 CAPER has not been filed. The City is exposed to an increased risk that future noncompliance could occur and not be prevented or detected by the City's internal controls. Auditor Recommendation: We recommend that the City implement necessary internal controls to ensure that all required reports are submitted in a timely manner. Corrective Action: The City will implement the necessary internal controls to ensure the policy for compliance is followed and documented. Responsible Person: Chief Financial Officer Anticipated Completion Date: July 31, 2026
View Audit 407647
Finding 1224333 (2024-006)
Material Weakness 2024
Juel Fairbanks Chemical Dependency Services
MN
Cash Management § 200.305
Finance policy and procedure manual was updated with recommendations. See attached.
Finance policy and procedure manual was updated with recommendations. See attached.
View Audit 407643
Finding 1224332 (2024-005)
Material Weakness 2024
Juel Fairbanks Chemical Dependency Services
MN
Eligibility
Finance policy and procedure manual was updated with recommendations. See attached.
Finance policy and procedure manual was updated with recommendations. See attached.
View Audit 407643
Finding 1224331 (2024-004)
Material Weakness 2024
Juel Fairbanks Chemical Dependency Services
MN
Allowable Costs / Cost Principles Questioned Costs Reporting
Juel Fairbanks Chemical Dependency Services has implemented a signature of approval of all timecards and invoices before the payroll and invoices are printed.
Juel Fairbanks Chemical Dependency Services has implemented a signature of approval of all timecards and invoices before the payroll and invoices are printed.
View Audit 407643
Finding 1224330 (2024-003)
Material Weakness 2024
Juel Fairbanks Chemical Dependency Services
MN
Internal Control / Segregation of Duties Subrecipient Monitoring Period of Performance § 200.303
Juel Fairbanks Chemical Dependency Services has implemented a change in how we do our day-to-day process of approvals of payments, authorized signature for payments prior to being issued.
Juel Fairbanks Chemical Dependency Services has implemented a change in how we do our day-to-day process of approvals of payments, authorized signature for payments prior to being issued.
View Audit 407643
Finding 1224329 (2024-002)
Material Weakness 2024
Humphreys County School District
MS
Allowable Costs / Cost Principles Material Weakness
2024-002 a. Name of Contact Person Responsible for Corrective Action: LaKenya Thomas– Executive Director of Finance & Business Affairs b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and t...
2024-002 a. Name of Contact Person Responsible for Corrective Action: LaKenya Thomas– Executive Director of Finance & Business Affairs b. Corrective Action Planned: We will implement policies or procedures to establish an internal control system that will ensure strong financial accountability and to ensure compliance with all state and federal grant requirements. c. Anticipated Completion Date: Immediately.
View Audit 407628
Finding 1224077 (2024-009)
Material Weakness 2024
Town of Vinton, Va
VA
Special Tests & Provisions Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Management acknowledges the findings. Expenditures in the noted departments exceeded budgeted appropriations due to operational needs and project-related costs that were higher than originally anticipated. Throughout the fiscal year, staff monitored spending and adjusted where possible; however, cer...
Management acknowledges the findings. Expenditures in the noted departments exceeded budgeted appropriations due to operational needs and project-related costs that were higher than originally anticipated. Throughout the fiscal year, staff monitored spending and adjusted where possible; however, certain expenditures could not be deferred.We will strengthen our budget monitoring procedures and implement earlier and more frequent reviews to ensure that necessary budget amendments are processed in a timely manner. In addition, we will continue working with all departments and external partners to improve documentation timeliness and maintain expenditures within approved appropriations going forward.
View Audit 407471
Finding 1224076 (2024-008)
Material Weakness 2024
Town of Vinton, Va
VA
Special Tests & Provisions Subrecipient Monitoring
Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain quality assurance testing documentation from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful i...
Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain quality assurance testing documentation from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that quality assurance testing records are consistently obtained, reviewed, and retained in accordance with applicable requirements
View Audit 407471
Finding 1224075 (2024-007)
Material Weakness 2024
Town of Vinton, Va
VA
Reporting Internal Control / Segregation of Duties Material Weakness
Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the...
Management acknowledges the recommendation. Throughout the duration of this multi-year project, staff made repeated efforts to obtain certified payroll reports from the applicable contractors and subcontractors. Despite multiple requests and follow-up attempts, we were not successful in securing the required documentation. We will evaluate and strengthen our procedures going forward to improve contractor compliance and ensure that certified payroll reports are consistently obtained, reviewed, and retained in accordance with Davis-Bacon requirements.
View Audit 407471
Finding 1224074 (2024-006)
Material Weakness 2024
Town of Vinton, Va
VA
Management acknowledges the findings and we are working to create, develop, and implement stronger procedures and internal controls surrounding the Grant Fund and federal awards.
Management acknowledges the findings and we are working to create, develop, and implement stronger procedures and internal controls surrounding the Grant Fund and federal awards.
View Audit 407471
Finding 1224057 (2024-003)
Material Weakness 2024
Delaware Parents Association, Inc.
DE
Internal Control / Segregation of Duties Questioned Costs Allowable Costs / Cost Principles
LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) 2024-003 Delaware Parents Association, Inc. acknowledges this finding. The individual responsible for the misappropriation has been relieved of duties and additional internal controls, includi...
LACK OF SEGREGATION OF DUTIES AND DISBURSEMENT CONTROLS RESULTING IN MISAPPROPRIATION OF FUNDS (ALN 10.558) 2024-003 Delaware Parents Association, Inc. acknowledges this finding. The individual responsible for the misappropriation has been relieved of duties and additional internal controls, including executive director oversight of timely bank reconciliations, have been implemented. The Organization will aggressively pursue all available avenues for recovery of misappropriated funds.
View Audit 407469
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