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Corrective Action Plans

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Finding 570982 (2024-001)
Significant Deficiency 2024
Wieder Silver Manor Apartments
OH
Internal Control / Segregation of Duties HUD Housing Programs Significant Deficiency
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with ...
Supportive Housing for Persons with Disabilities – Assistance Listing No. 14.181 Recommendation: Perform training regarding HUD requirements surrounding Reserve for Replacement Provisions and introduce policies and procedures to prevent oversight of deposit changes. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: Management discovered the oversight in August 2024, and the required deposits were immediately made, Management has implemented additional controls to prevent the recurrence of the oversight. Management has already made the required deposit. Name(s) of the contact person(s) responsible for corrective action: Elaine Gimmel, Executive Director Planned completion date for corrective action plan: June 30, 2025 – corrective measure occurred in August 2024, prior to the audit.
View Audit 361908
Finding 570979 (2024-002)
Material Weakness 2024
Shenandoah Community School District
IA
Internal Control / Segregation of Duties Reporting
The district will review the processes for duty segregation of the financial and cash management areas.
The district will review the processes for duty segregation of the financial and cash management areas.
View Audit 361905
St. David's Housing Development Fund Company, Inc.
NY
Subrecipient Monitoring Reporting § 200.512
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor...
Finding #2024-001 Prior Year Reporting Package and Data Collection Not Filed Timely: Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. Action taken: St. David’s Court agrees with the auditor’s ecommendations and will implement procedures to ensure timely filing in the future. For questions regarding this corrective action plan, please contact Kyle Lyskawa, Chief Financial Officer, at (315) 424-1821.
View Audit 361903
Career Development System
IL
Reporting
The System will implement a process to track the submission time of the data collection form and audit package.
The System will implement a process to track the submission time of the data collection form and audit package.
View Audit 361897
Finding 570921 (2024-001)
Significant Deficiency 2024
Thf Highland Oaks Holdings, LLC
TX
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.512
Name of auditee: THF Highland Oaks Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-...
Name of auditee: THF Highland Oaks Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: Chief Executive Officer Telephone number: 830-693-8100 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Comments on the Finding and Each Recommendation: For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Action(s) taken or planned on the finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
View Audit 361887
Finding 570920 (2024-001)
Significant Deficiency 2024
Thf Vistas Holdings, LLC
TX
Procurement, Suspension & Debarment Subrecipient Monitoring HUD Housing Programs § 200.512
Name of auditee: THF Vistas Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: CEO Telephone number: 830-693-8100 Current Findings on t...
Name of auditee: THF Vistas Holdings, LLC HUD auditee identification number: 115-11319 Name of audit firm: Dauby O'Connor & Zaleski, LLC Period covered by the audit: Year ended December 31, 2024 CAP prepared by Name: Allison Milliorn Position: CEO Telephone number: 830-693-8100 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations Finding 2024-001: Comments on the Finding and Each Recommendation: For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Action(s) taken or planned on the finding: The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
View Audit 361886
Finding 570907 (2024-002)
Material Weakness 2024
Sibley-Ocheyedan Community School District
IA
Internal Control / Segregation of Duties Reporting
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.
The District understands the nature of the weakness and the necessity of oversight and review procedures. The District will review its procedures and continue to implement changes.
View Audit 361879
Finding 570903 (2024-002)
Significant Deficiency 2024
Wright County
MN
Procurement, Suspension & Debarment
SUSPENSION AND DEBARMENT – COVID‐19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (SLFRF) Recommendation: It is recommended the County ensure they follow theircountywide policies regarding federal suspension and debarment and retain necessary documentation. Explanation of disagreement with audit...
SUSPENSION AND DEBARMENT – COVID‐19 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (SLFRF) Recommendation: It is recommended the County ensure they follow theircountywide policies regarding federal suspension and debarment and retain necessary documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure they follow their policy related to suspension and debarment. Name of the contact person responsible for corrective action plan: Lindsey Meyer, Finance Director Planned completion date for corrective action plan: December 31, 2025
View Audit 361863
North Bay Human Development Corporation
CA
Reporting § 200.512
2024-001: Late Audit Submission Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit ...
2024-001: Late Audit Submission Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Corrective Action Plan: Daniel V. Walker, CFO inadvertently neglected to maintain an active UEI number per annual registration renewal with SAM.Gov. CFO has implemented a system both electronic and manual to update annual registration with SAM.gov in order to continually maintain active UEI number status. Person(s) Responsible: Daniel V. Walker, CFO Timing for Implementation: Immediate 7-8-2025
View Audit 361862
Finding 570897 (2024-003)
Significant Deficiency 2024
Greater Baton Rouge Food Bank
LA
Reporting
We recognize the importance of accurately preparing the Schedule of Expenditures for Federal Awards (SEFA) to ensure compliance with federal reporting requirements, and agree that, although properly segmented, certain awards were not listed on SEFA. To strenghten this process, we will establish a fo...
We recognize the importance of accurately preparing the Schedule of Expenditures for Federal Awards (SEFA) to ensure compliance with federal reporting requirements, and agree that, although properly segmented, certain awards were not listed on SEFA. To strenghten this process, we will establish a formal review process to evaluate all grant awards for their nature and to confirm whether they should be classified as federal. We will also implement a secondary review of the SEFA by a staff member independent of the initial preparer to ensure accuracy and completeness prior to final submission.
View Audit 361855
Finding 570892 (2024-001)
Significant Deficiency 2024
City of Springfield
MN
Auditor Prepared Financial Statements
Auditor Prepared Financial Statements
View Audit 361829
Finding 570892 (2024-001)
Significant Deficiency 2024
City of Springfield
MN
Name of Contact Person: Amber Dale, City Manager
Name of Contact Person: Amber Dale, City Manager
View Audit 361829
Finding 570892 (2024-001)
Significant Deficiency 2024
City of Springfield
MN
Correction Action: The City Manager will continue to review GASB pronouncements and GASB disclosure checklists to ensure she is aware of financial statement requirements and new pronouncements.
Correction Action: The City Manager will continue to review GASB pronouncements and GASB disclosure checklists to ensure she is aware of financial statement requirements and new pronouncements.
View Audit 361829
Finding 570892 (2024-001)
Significant Deficiency 2024
City of Springfield
MN
Proposed Completion Date: The City Council will implement the above procedures immediately.
Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 361829
Finding 570874 (2024-003)
Significant Deficiency 2024
Rice County, Minnesota
MN
Internal Control / Segregation of Duties Eligibility Significant Deficiency
2024-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2401MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2024: Eligibility Requirement Recommendation: It is recommended the County implement procedure...
2024-003 Temporary Assistance for Needy Families Program (TANF) (Assistance Listing #93.558) Award #2401MNTANF, Passed through Minnesota Department of Human Services: Grant Period Year Ended December, 31, 2024: Eligibility Requirement Recommendation: It is recommended the County implement procedures to ensure all required documentation is maintained in the file and that there are procedures in place to review files for errors and omissions in eligibility documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will review their process for data input and recording and remind staff to verify all eligibility requirements are documented for verbal interviews. Name of contact person responsible for corrective action plan: Rick Gieseke, Deputy Administrator Community Services and Deb Purfeerst, Public Health Director. Planned completion date for corrective action plan: December 31, 2025
View Audit 361810
Finding 570868 (2024-001)
Significant Deficiency 2024
City of Corcoran
MN
Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302
Finding 2024-001 Internal Controls Over Compliance for Cash Management, Allowable Costs, Procurement, and Conflicts of Interest 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Subsequent to year-end, the City...
Finding 2024-001 Internal Controls Over Compliance for Cash Management, Allowable Costs, Procurement, and Conflicts of Interest 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Action Planned in Response to Finding Subsequent to year-end, the City addressed this matter by formally adopting written policies meeting the referenced requirements of the Code of Federal Regulations. 3. Official Responsible The City Administrator is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2025. 5. Plan to Monitor Completion The City Council will be monitoring this Corrective Plan.
View Audit 361794
Finding 570860 (2024-007)
Material Weakness 2024
Polk County, Iowa
IA
Allowable Costs / Cost Principles Material Weakness Period of Performance § 200.303
Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This gr...
Identifying Number: 2024-007 Corrective Actions Taken or Planned: Finding: 2024-007 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. This grant has ended as of 6/30/25. In the future if we have fiscal agency services, we will ensure the that the program is being properly reviewed and administered.
View Audit 361781
Finding 570857 (2024-006)
Material Weakness 2024
Polk County, Iowa
IA
Subrecipient Monitoring § 200.332 § 200.501
Identifying Number: 2024-006 Corrective Actions Taken or Planned: Finding: 2024-006 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. The Cen...
Identifying Number: 2024-006 Corrective Actions Taken or Planned: Finding: 2024-006 Agency: internal Name of contact person and title: Keith Olson, Central Accounting Manager Anticipated completion date: Effective immediately / June 2025 Agency’s response: Concur: We agree with this finding. The Central Accounting team will obtain detailed reporting data and request supporting documentation from subrecipients to reconcile/review expenses annually.
View Audit 361781
Finding 570846 (2024-001)
Significant Deficiency 2024
Chicago Association for Retarded Citizens
IL
Reporting Internal Control / Segregation of Duties § 200.512
Finding: The data collection form for the year ended June 30, 2024, was filed after the March 31, 2025, deadline, making it a late submission. Corrective Actions Taken or Planned: Envision Unlimited will schedule and complete future external audits in a manner that will allow timely reporting of t...
Finding: The data collection form for the year ended June 30, 2024, was filed after the March 31, 2025, deadline, making it a late submission. Corrective Actions Taken or Planned: Envision Unlimited will schedule and complete future external audits in a manner that will allow timely reporting of the Single Audit. Contact person responsible for corrective action is Dennis James, CFO. The anticipated completion date is June 30, 2025.
View Audit 361769
Finding 570844 (2024-003)
Material Weakness 2024
Cornerstone Rescue Mission
SD
Internal Control / Segregation of Duties Material Weakness Reporting § 200.303 § 200.328 § 200.329
Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Actio...
Federal Agency Name: Department of Veterans Affairs Assistance Listing Number: 64.003 Program Name: VA Supportive Services for Veteran Families Program Compliance Requirement: Reporting Finding Summary: No review and approval processes are in place over quarterly progress reports. Corrective Action Plan: Management has implemented procedures and control processes to incorporate an independent review and approval over quarterly reporting and retain documentation to support the review was performed. Responsible Individuals: Teena Conrad, SSVF Program Manager, Lysa Allison, Executive Director and Sara VanVlack, Business Manager Anticipated Completion Date: June 2025
View Audit 361768
Catholic Charities of the Roman Catholic Diocese of Syracuse, Ny and S
NY
Procurement, Suspension & Debarment Eligibility
Corrective Action Condition Identified: The Organization did not verify whether vendors were suspended or debarred during the year. Cause: The Organization did not have formal procedures in place to ensure vendors were checked against the SAM.gov exclusions list. Corrective Action Taken: The O...
Corrective Action Condition Identified: The Organization did not verify whether vendors were suspended or debarred during the year. Cause: The Organization did not have formal procedures in place to ensure vendors were checked against the SAM.gov exclusions list. Corrective Action Taken: The Organization put a procedure in place that will check vendors against the exclusion list. Anticipated Completion Date: Procedure was put in place in May 2025 Views of Responsible Officials: Management concurs with the finding and has implemented procedures to document vendor eligibility verification via SAM.gov.
View Audit 361767
The Baby Fold
IL
Questioned Costs Allowable Costs / Cost Principles § 200.430
Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. • Corrective Action Plan: o Each supervisor responsible for employees in their area will need to sign off on timecards through Paylocity. o If ...
Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. • Corrective Action Plan: o Each supervisor responsible for employees in their area will need to sign off on timecards through Paylocity. o If a supervisor is unavailable, the person above them will need to sign off on the timecard. o A corrective action plan will be implemented for repeat offenders. • Responsible Person for Corrective Action Plan: Supervisors, directors, VP of the program, HR and Finance • Implementation Date for Corrective Action Plan: July 1, 2025
View Audit 361760 Questioned Costs: $1
Aids Healthcare Foundation
CA
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214
Views of Responsible Officials and Planned Corrective Actions Per the Associate Director of Contract Accounting, the Foundation has taken the following steps to strengthen its suspension and debarment compliance process: 1. Completed an annual suspension and debarment review for all applicable vendo...
Views of Responsible Officials and Planned Corrective Actions Per the Associate Director of Contract Accounting, the Foundation has taken the following steps to strengthen its suspension and debarment compliance process: 1. Completed an annual suspension and debarment review for all applicable vendors in February 2025, aligned with the start of most Ryan White Part A contracts, which typically begin on March 1. 2. Updated the Foundation’s policy to require suspension and debarment checks both at initial vendor setup and on an annual basis thereafter. The Foundation has also finalized a Debarment Policy, approved by the Finance Policy Committee, which outlines the procedures for identifying and documenting suspended or debarred vendors. This policy is designed to ensure ongoing compliance with federal regulations. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Date of Implementation: February 2025
View Audit 361757
Aids Healthcare Foundation
CA
Procurement, Suspension & Debarment Cash Management HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions The Foundation will ensure that the Contracts Manager assigned to the contract works closely with the Program Staff and the designated contract representative at the granting agency to ensure accurate and timely reporting going forward. ...
Views of Responsible Officials and Planned Corrective Actions The Foundation will ensure that the Contracts Manager assigned to the contract works closely with the Program Staff and the designated contract representative at the granting agency to ensure accurate and timely reporting going forward. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Date of Implementation: August 1, 2025
View Audit 361757
Aids Healthcare Foundation
CA
Allowable Costs / Cost Principles § 200.430
Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Per the Associate Director of Contract Accounting, the Foundation reviewed all the invoices on the 1st and 2nd quarters of 2025 and noted that there were no...
Views of Responsible Officials and Planned Corrective Actions A. Improved Documentation for Basis of Cost Allocation for Employee Time Charges Per the Associate Director of Contract Accounting, the Foundation reviewed all the invoices on the 1st and 2nd quarters of 2025 and noted that there were no other adjustments made relating to the invoices within the audit year ended December 31, 2024. To further strengthen internal controls for reimbursement requests, the Foundation will implement the following procedures: 1. Prior to submission of reimbursement requests to the funder, the Contracts Manager for each grant will review the supporting documents and invoice template to ensure only final and fully supported data is invoiced. 2. Continue the practice of reviewing salary costs allocated to each grant in the payroll system, with the percentage charged to the funder to ensure only fully supported costs are billed. B. Improved Documentation of Routinary Reviews of Employee Hours Charged to Grants Per the Associate Director of Contract Accounting, the Foundation has a process to review staff allocated to a grant to ensure that hours and salary costs are allocated correctly at least quarterly, but also additional adjustments and reclasses may be posted at year-end to ensure completeness and that all expenditures are posted in the correct SEFA period as part of the SEFA review process. C. Timecards Lacking Employee and Manager Approvals Per the Associate Director of Contract Accounting, the Foundation has a process in place to ensure that employees and managers approve timecards every pay period and will continue making enhancements to this process to ensure that gaps do not occur subsequently. Personnel responsible for implementation: Shibu Sam Position of responsible personnel: National Director of Contracts Date of Implementation: August 1, 2025
View Audit 361757
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