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Corrective Action Plans

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Finding 560608 (2024-002)
Material Weakness 2024
Pathways to Housing Pa, Inc.
PA
Questioned Costs Procurement, Suspension & Debarment § 200.318
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Continuum of Care – Assistance Listing No. 14.267 Recommendation: We recommend that management review the procurement, suspension and debarment requirements for federal programs as well as the organization's policies related to these requirements. Manage...
DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Continuum of Care – Assistance Listing No. 14.267 Recommendation: We recommend that management review the procurement, suspension and debarment requirements for federal programs as well as the organization's policies related to these requirements. Management should ensure that such practices are being followed to comply with federal requirements. We also recommend that all current vendors in use are assessed and considered for compliance with procurement, suspension and debarment practices. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Policy review & update: Completed a comprehensive review of federal procurement, suspension and debarment requirements and revised the organization’s policies to align with those standards. Vendor assessment: Screened all active vendors against the SAM .gov exclusion list; documented results and removed or remediated any non-compliant relationships. Training & communication: Held mandatory training for procurement, finance and compliance teams on the updated policies and federal requirements. Ongoing monitoring: Established process to communicate exclusions to senior management to ensure continuous adherence. Name of the contact person responsible for corrective action: Christine Simiriglia, President & CEO Planned completion date for corrective action plan: June 30, 2025
View Audit 356518 Questioned Costs: $1
Claflin University
SC
Questioned Costs Eligibility Matching / Level of Effort / Earmarking
We acknowledge that system configuration errors in the Student Financial Aid Department resulted in the disbursement of federal direct student loans exceeding aggregate loan limits for three students. The University reimbursed the over-awarded funds to the Department of Education in February 2025 an...
We acknowledge that system configuration errors in the Student Financial Aid Department resulted in the disbursement of federal direct student loans exceeding aggregate loan limits for three students. The University reimbursed the over-awarded funds to the Department of Education in February 2025 and adjusted the affected students' accounts accordingly. To address these deficiencies and ensure compliance with aggregate loan limits, the University has reviewed the financial aid management system to identify and correct configuration errors. Furthermore, the University will assign an independent reviewer to monitor loan disbursements monthly, ensuring they remain within aggregate loan limits and promptly addressing any discrepancies.
View Audit 356516 Questioned Costs: $1
Claflin University
SC
Student Financial Aid
The error identified stemmed from a lack of independent review caused by staffing turnover and unfilled positions within the Student Financial Aid Department during the year ended June 30, 2024. While the refund for one student was returned, we acknowledge that it was not processed within the requir...
The error identified stemmed from a lack of independent review caused by staffing turnover and unfilled positions within the Student Financial Aid Department during the year ended June 30, 2024. While the refund for one student was returned, we acknowledge that it was not processed within the required timeframe. To address this issue and ensure compliance moving forward, the University has prioritized filling vacant positions within the Student Financial Aid Department. Additionally, the University has implemented a procedure requiring an independent review of all R2T4 calculations. A designated reviewer will 400 Magnolia Street – Orangeburg, SC 29115 A University of the United Methodist Church verify computations and ensure compliance with federal requirements prior to the return or disbursement of funds.
View Audit 356516
Claflin University
SC
The University will form a task force comprising representatives from IT, compliance, and legal departments to review the seven required elements of the Gramm-Leach-Bliley Act (GLBA) by May 31, 2025. The task force will draft a comprehensive written information security program that includes the des...
The University will form a task force comprising representatives from IT, compliance, and legal departments to review the seven required elements of the Gramm-Leach-Bliley Act (GLBA) by May 31, 2025. The task force will draft a comprehensive written information security program that includes the designation of a program coordinator, identification of 400 Magnolia Street – Orangeburg, SC 29115 A University of the United Methodist Church internal and external risks to sensitive information, implementation of safeguards to control these risks, regular testing and monitoring of safeguards, oversight of service providers, evaluation and adjustment of safeguards in response to changes, and continuous employee training on handling sensitive information. The draft program will be submitted for review and approval by senior leadership by June 30, 2025.
View Audit 356516
Finding 560591 (2024-001)
Significant Deficiency 2024
American Psychiatric Association Foundation
DC
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring
Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements...
Views of Responsible Officials: The Grants manager and Grants Compliance manager positions had turnover in 2024. The search for their replacements continues. With various temporary staff filling the roles in 2024, delays occurred in meeting reporting deadlines. Management has reviewed all agreements to ensure its tracking tools reflect all relevant due dates for financial and narrative reports, as required by the agreements. These tracking tools will be monitored monthly to ensure timely submissions of reports by the established due dates.
View Audit 356509
Finding 560587 (2024-001)
Significant Deficiency 2024
City of La Quinta
CA
Subrecipient Monitoring Significant Deficiency
Reference Number: 2024-001 Name of Contact Person: Claudia Martinez, Finance Director Corrective Action: The City agrees with the finding. The City acknowledges the importance of timely submission of the Single Audit report in accordance with Uniform Guidance 2 CFR 200.512(a) and will take correct...
Reference Number: 2024-001 Name of Contact Person: Claudia Martinez, Finance Director Corrective Action: The City agrees with the finding. The City acknowledges the importance of timely submission of the Single Audit report in accordance with Uniform Guidance 2 CFR 200.512(a) and will take corrective action to remediate this issue. The City is committed to restoring compliance with federal reporting deadlines and will continue to evaluate and implement process improvements to ensure timely completion and submission of future Single Audit reports. Proposed Completion Date: The corrective actions outlined above will be fully implemented by June 30, 2025.
View Audit 356506
Finding 560570 (2024-001)
Significant Deficiency 2024
City of Culver City
CA
HUD Housing Programs Reporting Internal Control / Segregation of Duties
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to a...
Name of Contact Person: Elizabeth Shavelson, Assistant Chief Financial Officer Corrective Action: The City has established a timeline and identified milestones for its audit and financial reporting process for the Fiscal Year Ended June 30, 2025. The City will initiate the process much earlier to allow more time for completion and will continue to track and monitor is progress against its established milestones throughout the process. Along with filling vacant staff positions, the City has engaged a consultant to assist the Finance Department in developing and enhancing documentation specific to financial reporting procedures. The City has also been working with its financial software support team to streamline certain ERP system configurations in order to improve the City’s financial reporting process. Proposed Completion Date: 12/31/2025
View Audit 356501
Finding 560554 (2024-002)
Significant Deficiency 2024
College Achieve Greater Asbury Park Charter School
NJ
The Charter Schhol has all Federal funded employees complete a time and effort ce rtification and signed by the employee and a supervisory official. In addition, the charter school instituted policies and procedures to ensure all Board minutes clearly delineate the names, percentage of time spent on...
The Charter Schhol has all Federal funded employees complete a time and effort ce rtification and signed by the employee and a supervisory official. In addition, the charter school instituted policies and procedures to ensure all Board minutes clearly delineate the names, percentage of time spent on the program, and position titles of all staff members whose salaries and benefits are funded with Title l monies.
View Audit 356485
Finding 560552 (2024-001)
Material Weakness 2024
Home Share 092-Hd017
MN
HUD Housing Programs Cash Management Material Weakness
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the ...
Supportive Housing for Persons with Disabilities (Section 811) – Assistance Listing No. 14.181 Recommendation: It is recommended that the Project continue to monitor the deposit of Home Share funds into Accord’s operating account & transfer the funds in a timely manner. In addition, a review of the bank reconciliation should be documented to support that the deposits were reviewed and transferred timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: We have taken corrective action to ensure that funds are transferred to the appropriate account in a timely manner and have strengthened our review procedures to confirm compliance. We are actively working with Remit Plus & Sunrise Bank to prevent future delays and ensure ongoing compliance with federal regulations. Name(s) of the contact person(s) responsible for corrective action: Jes Cuoco Planned completion date for corrective action plan: May 31, 2025
View Audit 356481
Finding 560551 (2024-004)
Significant Deficiency 2024
Rosemont College of the Holy Child Jesus
PA
Questioned Costs Student Financial Aid Matching / Level of Effort / Earmarking
Management Response: Management concurs with the finding and will reconcile the College’s disbursement records with the federal COD system and correct all errors on a monthly basis.
Management Response: Management concurs with the finding and will reconcile the College’s disbursement records with the federal COD system and correct all errors on a monthly basis.
View Audit 356480 Questioned Costs: $1
Finding 560550 (2024-003)
Significant Deficiency 2024
Rosemont College of the Holy Child Jesus
PA
Questioned Costs Student Financial Aid Significant Deficiency
Management Response: Going forward, all students who withdraw from the College will be forwarded to the financial aid team to review whether a student is still eligible for the full funding of the specific semester in question or whether funding needs to be returned based on the withdrawal date. If ...
Management Response: Going forward, all students who withdraw from the College will be forwarded to the financial aid team to review whether a student is still eligible for the full funding of the specific semester in question or whether funding needs to be returned based on the withdrawal date. If it is deemed that funds need to be returned, the Bursar will provide the financial aid team with a copy of the student charges for that period and the Registrar will provide proof of the withdrawal date and the financial aid team will determine the amount of funding that needs to be returned. Financial aid will then complete the return through the student's account and notify the Controller and VP of Finance and Administration to process the return to G5.
View Audit 356480 Questioned Costs: $1
Finding 560549 (2024-002)
Significant Deficiency 2024
Rosemont College of the Holy Child Jesus
PA
Student Financial Aid Procurement, Suspension & Debarment Allowable Costs / Cost Principles
Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension....
Management Response: The College concurs with the finding and is in the process of implementing a policy when satisfactory academic progress is run, students will be notified via mail or email of their academic standing. Students who are suspended will have an opportunity to appeal their suspension. If the appeal of suspension is approved, students will meet with their academic advisor to be placed on an academic plan. The academic plan must be signed by both the student and advisor. The academic plan must be submitted to the Office of Financial Aid via the teams. A financial aid hold will be placed on the student's account until the signed academic plan is received. Once received, the Office of Financial Aid will remove the hold so the student can be awarded.
View Audit 356480
Finding 560548 (2024-001)
Material Weakness 2024
Rosemont College of the Holy Child Jesus
PA
Student Financial Aid Material Weakness Subrecipient Monitoring
Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring proces...
Management Response: The College acknowledges and concurs with the finding. The College is in the process of implementing changes to the student information systems and related process to accommodate both the internal enrollment polices and required reporting statuses, and enhances monitoring processes to ensure the integrity and punctuality of data reported to the NSLDS.
View Audit 356480
Farrell-Bell Senior Housing Apartments, Inc. 073-Ee119
IN
Questioned Costs HUD Housing Programs
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the...
Corrective Action Plan Prepared by: Name: John Renner Position: Chief Financial & Administrative Officer, United Church Homes, Inc. Telephone Number: 317-281-8794 A. Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding No. 2024-001 A. Comments on the Finding and Each Recommendation: Management agrees with the finding and will reimburse the replacement reserve account when funds are available. B. Action Taken or Planned on the Finding: Management will deposit the funds into the replacement reserve when available.
View Audit 356468 Questioned Costs: $1
Finding 560545 (2024-007)
Material Weakness 2024
Hillcrest Family Services, INC
IA
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.318
Finding 2024‐007: Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: The Organizat...
Finding 2024‐007: Procurement and Suspension and Debarment Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: The Organization did not have a written procurement policy that was consistent with Federal, State, local, and tribal laws and regulations. In addition, the Organization entered into a contract with a vendor for services without obtaining quotes from other vendors. Responsible Individuals: Joshua Duame, Fractional CFO Corrective Action Plan: Management agrees with the finding. Management will implement a written procurement, suspension and debarment policy that meets Federal, State, local, and tribal laws and regulations. We also recommend that management review this policy regularly to confirm that it meets the requirements and that all transactions follow this policy. Anticipated Completion Date: 6/1/2025
View Audit 356459 Questioned Costs: $1
Finding 560544 (2024-006)
Material Weakness 2024
Hillcrest Family Services, INC
IA
Allowable Costs / Cost Principles
Finding 2024‐006: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance ...
Finding 2024‐006: Activities Allowed or Unallowed and Allowable Costs/Cost Principles and Period of Performance Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing, some payroll expenditures were not fully supported by underlying payroll information. In addition, there was no documentation of review and approval of expenditures allocation to the federal program. Responsible Individuals: Joshua Duame, Fractional CFO Corrective Action Plan: Management agrees with the finding. The Organization will enhance internal control policies to ensure all employee timecards are reviewed and approved prior to payment to ensure that all payments are necessary and correct. Anticipated Completion Date: 6/1/2025
View Audit 356459
Finding 560543 (2024-005)
Significant Deficiency 2024
Hillcrest Family Services, INC
IA
Cash Management Significant Deficiency Matching / Level of Effort / Earmarking
Finding 2024-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing of reimbursement...
Finding 2024-005 Cash Management Federal Agency Name: U.S. Department of Health and Human Services Program Name: Section 223 Demonstration Programs to Improve Community Mental Health Services Federal Financial Assistance Listing Number: 93.829 Finding Summary: During audit testing of reimbursement requests, there was no documentation available for the review and approval procedures performed. Responsible Individuals: Joshua Duame, Fractional CFO Corrective Action Plan: Management agrees with the finding. There was turnover in staff and the prior CFO did not keep a record of his review over cash management. In the future, management will ensure that documentation of the approval process for reimbursement is kept. Anticipated Completion Date: 5/1/2025
View Audit 356459
Finding 560540 (2024-002)
Significant Deficiency 2024
Aids Taskforce of Greater Cleveland, Inc.
OH
Questioned Costs Allowable Costs / Cost Principles Cash Management
Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation...
Housing Opportunities for Persons with AIDS – Assistance Listing No. 14.241 Recommendation: We recommend the Organization design controls to ensure the payroll data is reviewed prior to being paid out and the support is reviewed in detail when submitting to the grantor for reimbursement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Aids Taskforce of Greater Cleveland, Inc. will continue to review payroll as internal controls state and ensure accurate reporting. Control with payroll should be coordinated with payroll department ensuring duplicate payroll is not being processed and approved. Name(s) of the contact person(s) responsible for corrective action: Simpson Huggins Planned completion date for corrective action plan: December 31, 2025 If the Oversight Agency has questions regarding this plan, please call Simpson Huggins 216-621-0766
View Audit 356447 Questioned Costs: $1
Homewood School District 153
IL
Reporting
The District will implement a process to track the submission time of the data collection form and audit package.
The District will implement a process to track the submission time of the data collection form and audit package.
View Audit 356441
Finding 560530 (2024-002)
Material Weakness 2024
Rapid Valley Sanitary District Water Service
SD
Reporting
2024-002 Finding: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) At this time, the District will accept the degree of risk associated with this condition. For future audits, we will continue to review the financial statements and SEFA in detail and agree ...
2024-002 Finding: Preparation of Financial Statements and Schedule of Expenditures of Federal Awards (SEFA) At this time, the District will accept the degree of risk associated with this condition. For future audits, we will continue to review the financial statements and SEFA in detail and agree to internal records and expectations. The General Manager is responsible for the corrective action plan for this finding.
View Audit 356439
Finding 560529 (2024-001)
Significant Deficiency 2024
Town of Swansea
MA
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking § 200.214
The SPS Federal Grants Manual has been updated to consider this recommendation and the federal suspension and debarment requirements.
The SPS Federal Grants Manual has been updated to consider this recommendation and the federal suspension and debarment requirements.
View Audit 356433
Finding 560528 (2024-002)
Significant Deficiency 2024
Town of Townsend
MA
Subrecipient Monitoring Reporting Significant Deficiency § 200.1
Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date...
Condition: Obligations and expenditures were overstated by $93,955 on the March 31, 2024 Project and Expenditure report. Corrective Action Planned: Town Administrator will work with CSS Capital Strategic Solutions LLC to potentially amend the filing with the Treasury. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703
View Audit 356423
Finding 560526 (2024-001)
Significant Deficiency 2024
Town of Townsend
MA
Subrecipient Monitoring Allowable Costs / Cost Principles Procurement, Suspension & Debarment
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion...
Condition: The Town has not documented in writing its policies regarding federal awards. Corrective Action Planned: Town Administrator with the Selectboard will explore examples of Federal Award Policies with assistance of Town Counsel to prepare a draft for consideration. Anticipated Completion Date: End of 2025 Contact: Town Administrator Nelson Mui, nmui@townsendma.gov, 978-597-1700 x1703
View Audit 356423
Finding 560525 (2024-003)
Significant Deficiency 2024
California Community Foundation
CA
Reporting § 200.303 § 200.328
Name of Auditee: California Community Foundation (CCF) Audit Period: Year Ended June 30, 2024 Finding Reference #: 2024-003 – Reporting Finding Description: The Single Audit report identified a reporting-related finding (2024-003) associated with the Coronavirus State and Local Fiscal Recovery Funds...
Name of Auditee: California Community Foundation (CCF) Audit Period: Year Ended June 30, 2024 Finding Reference #: 2024-003 – Reporting Finding Description: The Single Audit report identified a reporting-related finding (2024-003) associated with the Coronavirus State and Local Fiscal Recovery Funds under the U.S. Department of Treasury. The Foundation overstated expenditures by $203,329 and the corresponding indirect costs by $20,363 in the Schedule of Expenditures of Federal Awards (SEFA). Additionally, discrepancies were noted in the June 30, 2024 Quarterly Performance Report to the County, where advances to vendors were overstated by $120,000 and vendor-incurred expenditures were understated by $519,259. This condition reflects a gap in internal controls that could impact accurate financial reporting. Corrective Action Planned: CCF acknowledges the finding and is implementing corrective measures to strengthen the accuracy and integrity of its financial and programmatic reporting. CCF has enhanced its internal review process and implemented a reconciliation protocol to ensure consistency between internal records and external reports. Finance staff have received additional training, and final reports are now subject to dial validation by both the Compliance and Finance teams prior to submission. Anticipated Completion Date: Corrective action will be implemented by May 15, 2025. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 – jnajera@calfund.org Management Comments: CCF remains committed to maintaining robust internal controls and ensuring compliance with all applicable federal requirements. We appreciate the audit team’s observations and will continue enhancing our procedures to prevent future discrepancies and to uphold the highest standards of financial integrity and transparency.
View Audit 356422
Finding 560524 (2024-002)
Material Weakness 2024
California Community Foundation
CA
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 ...
Name of Auditee: California Community Foundation (CCF) Audit Period: Grant Award Period: 9/1/2022 – 8/31/2024 Finding Reference #: 2024-002 – Allowable Costs Finding Description: For one of the 28 invoices reviewed, which includes 25 subrecipient invoices and 3 vendor invoices, representing $76,549 of the $439,088 of underlying invoices reviewed, insufficient documentation was maintained to demonstrate management completed the invoice review process as the review and approval of the invoice was not documented. The Foundation had an agreement with its contractor to pay for services performed according to an agreed payment schedule. While the Foundation reviewed payments made to the contractors, it did not review the underlying invoice detailing the work performed for the payment. Corrective Action Planned: The Foundation acknowledges the finding and will implement corrective measures by updating its invoice review procedures to formally record review dates and approvals in compliance with 2 CFR 200.303. Additionally, we will reinforce staff training and supervisory reviews to ensure that all invoice documentation meets federal standards. Periodic internal reviews and audits will be conducted to verify adherence to these enhanced procedures. Anticipated Completion Date: Corrective action will be implemented by April 1, 2025. Responsible Official(s): Jose Najera, Sr. Compliance & Operations Officer (213) 452-6218 – jnajera@calfund.org Management Comments: The Foundation remains committed to maintaining effective internal controls and ensuring compliance with all applicable federal regulations. While our current process includes a review of invoices, the noted documentation lapse will be addressed through improved procedures and enhanced training. These corrective actions will mitigate the risk of unallowable cost charges and ensure consistent compliance with federal procurement standards.
View Audit 356422
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