Corrective Action Plans

Finding 1155490 (2024-001)

Material Weakness 2024

NY

Cash Management HUD Housing Programs

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner ...

Owner certified financials will be submitted in HUD Secure Systems within approximately 45 days from year end. This will allow for sufficient time to submit residual receipts within 60 days of year-end. Our current practice of submitting residual receipts has been aligned with the due date of Owner Certified Financials, 90 days after year-end close. We have not been made aware by HUD that this was a compliance issue.

View Audit 367783

Finding 1155483 (2024-003)

Material Weakness 2024

Mille Lacs Energy Cooperative

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal...

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative does not have a written policy that addresses the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Mark Vosacek Finance Manager Corrective Action Plan: The Cooperative will modify its written procurement policy 322 to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: December 31, 2025

View Audit 367780

Finding 1155481 (2024-002)

Material Weakness 2024

City of Jonesboro

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303 § 200.317 § 200.318 § 200.327

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continu...

FINDING 2024-002 Material Weakness-Procurement, Suspension, Debarment Contact Person Responsible for Corrective Action: Brittany Couse Contact Phone Number: 765-677-2014 Views of Responsible Official: Agree with finding Description of Corrective Action Plan: The Clerk Treasurer's Office will continue to check the System for Awards Management quarterly to verify any contractor is not debarred. Further, the office will now check for contracts that exceed the $25,000 threshold that require such inquiry. Anticipated Completion Date: Immediate

View Audit 367776

Finding 1155480 (2024-001)

Material Weakness 2024

County of Jefferson

PA

Subrecipient Monitoring Internal Control / Segregation of Duties

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not ...

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2023-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor. Anticipate Completion Date: Immediate

View Audit 367774

Finding 1155477 (2024-001)

Material Weakness 2024

Sullivan County

IN

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.403 § 200.434

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Au...

FINDING 2024-001 Finding Subject: COVID-19 Coronavirus State and Local Fiscal Recovery Funds- Activities Allowed or Unallowed and Allowable Costs/Cost Principles. Audit Findings: Material Weakness, modified opinion. Contact Person Responsible for Corrective Action: Amy Scarbrough, Sullivan County Auditor Contact Phone Number: (812) 268-4491 Email: ascarbrough@sullivancounty.in.gov Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: We understand no allowable cost policy was ever implemented by the County Commissioners and County Council. County officials will work together to make such policy based on Federal Guidelines, which include guidelines that donations not allowable. Expenditures and documentation will be reviewed to verify that future federal funds are not used for donations. Completion Date: March 1, 2026

View Audit 367771 Questioned Costs: $1

Finding 1155476 (2024-002)

Material Weakness 2024

Metropolitan Park District of the Toledo Area

OH

Reporting Allowable Costs / Cost Principles § 200.328

The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was ...

The corrective action for this finding was completed following the 2023 audit. The finding did not reoccur since that time but rather the reissue of the finding for reporting periods that occurred prior to the implementation of the 2023 corrective action plan. The position of Grants Coordinator was created and filled to handle grants management functions which ensures proper quarter end dates and expenditures appropriate for the period are reported. Under this process, the Grant Coordinator collaborates with the Construction Financial Administrator to complete forms which are then reviewed with the Director of Grants and CFO prior to submission.

View Audit 367766

Finding 1155475 (2024-001)

Material Weakness 2024

International Fund for Animal Welfare, Inc.

MA

Subrecipient Monitoring Material Weakness Reporting § 200.502 § 200.510

In September 2025, Management has implemented the following corrective action item to eliminate the 2024-001 finding: 1. Management has redesigned our schedule of federal awards template to align with the format presented in the Single Audit report, thus eliminating reliance on summation formulas. 2...

In September 2025, Management has implemented the following corrective action item to eliminate the 2024-001 finding: 1. Management has redesigned our schedule of federal awards template to align with the format presented in the Single Audit report, thus eliminating reliance on summation formulas. 2. Management has implemented an additional review of the draft Single Audit report to be performed by the Controller. This is followed by the final review from the CFO before the report submission. Staff have reviewed the applicable Uniform Guidance (2 CFR 200.510b) to ensure full comprehension of reporting requirements. All corrective action items have been implemented and followed for the preparation of the schedule of federal expenditures. Contact Person Responsible for Corrective Action: Blaine Hoovis, Chief Financial Officer Email: BHoovis@ifaw.org Phone: 1 508 744 2134

View Audit 367760

Finding 1155471 (2024-002)

Material Weakness 2024

American Institute for Foreign Study Foundation, Inc.

CT

Procurement, Suspension & Debarment Material Weakness Internal Control / Segregation of Duties § 200.318 § 200.326

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: We recommend that the Foundation review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagree...

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: We recommend that the Foundation review its procurement and make necessary changes to comply with the criteria as set out in 2 CFR sections 200.318 through 200.326. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. During a visit by representatives of BEGA the existing procurement policy was shared with those representatives. They approved of it and did not recommend any changes. However, a compliant policy that complies with CFR sections 200.318 through 200.326 will be developed. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31, 2025

View Audit 367754

Finding 1155469 (2024-001)

Material Weakness 2024

American Institute for Foreign Study Foundation, Inc.

CT

Allowable Costs / Cost Principles

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of d...

Professional and Cultural Exchange Programs - Citizen Exchanges - Assistance Listing No. 19.415 Recommendation: American Institute For Foreign Study Foundation, Inc. should formalize review over allocations to the award to ensure that allocations are based on actual time and effort. Explanation of disagreement with audit finding: American Institute For Foreign Study Foundation, Inc. does not agree with the finding. American Institute For Foreign Study Foundation, Inc. has been charging the correct actual hours and the actual rates that have been approved in the budget. What has not been adjusted and captured are the raises that individuals get during the time they are working on the grant (which cross a calendar year). This would result in more salary being charged to the grant. In the future, we will ensure any employee rate increases get charged to the grant so that we do not under charge the grant. Action taken in response to finding: Management will ensure the actual salary is ultimately charged to the awards. Name of the contact person responsible for corrective action: James Mahoney, CFO Planned completion date for corrective action plan: August 31 , 2025

View Audit 367754

Finding 1155467 (2024-003)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.201 § 200.303 § 200.327

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party...

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding contractual provisions and procurement. Additional training has been provided and completed by management and staff. The fiscal policy manual procurement section will undergo further review by a third party and if recommended, will be updated and presented to the Finance Committee of the Board of Directors.

View Audit 367749

Finding 1155464 (2024-002)

Material Weakness 2024

Wisconsin Regional Training Partnership INC

WI

Subrecipient Monitoring § 200.303 § 200.332 § 200.521

WRTP has reviewed the organization’s fiscal policy manual including all subsections regarding monitoring responsibilities. Additional training has been provided and completed by management and staff. Management has reviewed all monitoring with the subrecipient in good faith efforts.

View Audit 367749

Finding 1155461 (2024-002)

Material Weakness 2024

Aid Upstate

SC

Cash Management Significant Deficiency

Contact Person: Tracy Carr, Rajee Rao Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: A schedule has been developed which has enabled the submission of the monthly grant reim...

Contact Person: Tracy Carr, Rajee Rao Management Response: We agree with the auditors’ comments and the following action plan will be taken to implement internal control procedures to allow for timely reporting: A schedule has been developed which has enabled the submission of the monthly grant reimbursement reports by the due date. It has required a group effort by the entire staff and the individual members of the finance team in the responsibilities to meet the deadline. The continued use of this schedule has proven to keep the process on track and allow the organization to adhere to the grant deadlines. Completion Date: Beginning June 1, 2024 and thereafter.

View Audit 367743

Finding 1155457 (2024-001)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Reporting Allowable Costs / Cost Principles

Corrective action steps were taken at 12/31/24 to ensure proper modiﬁed accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Ofﬁce accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County....

Corrective action steps were taken at 12/31/24 to ensure proper modiﬁed accrual accounting standards were followed. Expenditures were accrued properly, and we plan to follow Controller Ofﬁce accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County. It is important to note that under SLFRF Reporting and Compliance guidance, expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied . We report on a cash basis and due to this reason, we did not monitor that all SLFRF related expenditures were accrued at year end 2023.

View Audit 367739

Finding 1155454 (2024-006)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring § 200.332

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155453 (2024-005)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Reporting Subrecipient Monitoring Matching / Level of Effort / Earmarking

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155452 (2024-013)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent re...

Programs were instruCt'ed to update all current (:1t ﬁles to include the rent reasonableness studies and this should happen annually when the lease is reneWed or any time a client needs to move to. another unit. Providers are also now maintaining a rent reasonableness tracking sheet with all rent related inforrnation for units considered for the rent reasonableness analysis, Also, during each monthly invoice review, program staff lookrat each rent payment within each grant and ﬂag any rents that seem excessive and reacho‘ut to the provider with any :questidns:. If the rent is deemed too high. or ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers.

View Audit 367739

Finding 1155451 (2024-012)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

HUD Housing Programs Reporting Matching / Level of Effort / Earmarking

We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by ...

We review each invoice monthly as they are submitted. Most of the review is insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one ﬁnal report at the end of each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the ﬁlll match, so additional DHS admin costs are used to represent the additional match needed. For our FY23-24 annual report to HUD, we submitted 32.94% in match for the overall ﬁmding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identiﬁed items were considered ineligible our match would not be in jeopardy since we have a lot of eligible costs that DHS covers that would be considered match.

View Audit 367739

Finding 1155450 (2024-011)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Allowable Costs / Cost Principles § 200.405

Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Ti...

Generally, 4th Quarter cross charges are processed in January. ACED will process cross-charges monthly and accrue any remaining costs incurred (payroll and non-payroll), should there be any, at the end of the 4th Quarter. This procedure is written in our policies and procedures manual. (p. 38) D. Timetable of dates for performance of planned corrective action steps, including completion date: This process was written into our policy and procedures manual (attached) which was awaiting HUD’s review and will be implemented in the 3rd quarter of 2025 to align with the CDBG 2025 program year. Accruals for the end of 2025 will be submitted before January 2026.

View Audit 367739

Finding 1155449 (2024-010)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Cash Management HUD Housing Programs Reporting

The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Cather...

The balance error was a result of human error. Specifically, the Program Income and Grant balances were combined erroneously. The staff person responsible for submitting the Cash on Hand report has since received additional training from HUD Pittsburgh Field Office’s Senior Financial Analyst, Catherine Byrne. ACED's Fiscal staff will follow the steps on the Cash on Hand checklist template, following all steps to complete the report. The Assistant Director of Finance or the Assistant Director of Operations will review and approve the report for accuracy and completion. This procedure is outlined in the attached policy and procedures manual. (p. 32)

View Audit 367739

Finding 1155448 (2024-009)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Questioned Costs Allowable Costs / Cost Principles § 200.405

ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and proper...

ACED has developed a procedure to ensure that cross charges are done timely. The process is outlined in the attached policy and procedure manual. (p. 38). Since the error occurred due to staff turnover, current ACED staff have been trained and others cross-trained to process cross charges and properly record them in JDE. ACED will re-examine all cross-charges to identify charges that were not properly recorded in JDE.

View Audit 367739 Questioned Costs: $1

Finding 1155447 (2024-008)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then...

ACED has filed all past reports. Two staff have been assigned the responsibility of filing the reports in a timely manner. Specifically, they are responsible for checking the Department’s IMS Project Management database monthly, generating a list of all newly funded projects of $30,000 or more, then reporting the information into the FSRS reporting system at SAM.gov. Additionally, the responsible staff person receives a notification from the Department’s Contract Coordinator when the contract is executed, to later be shared with HUD. This procedure is outlined in the procedures manual. (p. 37)

View Audit 367739

Finding 1155446 (2024-007)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Reporting Allowable Costs / Cost Principles

ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.

View Audit 367739

Finding 1155445 (2024-004)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file...

B. Corrective action steps taken and/or planned: ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below.C. Timetable of dates for performance of planned corrective action steps including completion date: Slated to begin new process August 1, 2025 for new contracts and/or contract renewals. Once process has been finalized, ACHD Fiscal will also review past agreements that are still in effect. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155444 (2024-003)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Subrecipient Monitoring § 200.332

ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the ti...

ACHD will maintain lists of subrecipients used and checklists to help ensure that monitoring activities are performed for each. Also working on establishing a process to incorporate language into our contracts. In addition, ACHD will complete and file out of compliance sub recipient forms per the timetable noted in Section D below. D. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Financial Manager and Grants Manager will ensure lists and monitoring activities are maintained.

View Audit 367739

Finding 1155443 (2024-002)

Material Weakness 2024

County of Allegheny, Pennsylvania

PA

Allowable Costs / Cost Principles Reporting

ACHD Fiscal will review open “amount remaining” on contracts at year end. Send listing to all program managers within the Health Department for review. If applicable for year-end service dates, ACHD Fiscal to accrue.

View Audit 367739

Corrective Action Plans

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