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Corrective Action Plans

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Finding 554378 (2024-001)
Significant Deficiency 2024
The Covering House
AZ
Significant Deficiency Internal Control / Segregation of Duties
The Organization agrees with this finding and will implement the following: Separation of accounting functions: Review accounting staff functions and reassign duties to ensure that the same individual is not performing the bank reconciliations, preparing deposits, and issuing checks. Internal revie...
The Organization agrees with this finding and will implement the following: Separation of accounting functions: Review accounting staff functions and reassign duties to ensure that the same individual is not performing the bank reconciliations, preparing deposits, and issuing checks. Internal review process: Implement management review and documented approval of bank reconciliations and statements. Implement management review and documented approval of deposits.
View Audit 353036
Timberlawn Place, Inc.
TN
HUD Housing Programs Cash Management
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
MANAGEMENT AGREES WITH THE FINDING. THE EXCESS FUNDS WERE ACCRUED TO SUBMIT TO HUD.
View Audit 353020
Timberlawn Place, Inc.
TN
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $660. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE REPLACEMENT RESERVE DEFICIENCY WILL BE FUNDED IN THE AMOUNT OF $660. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 353020
Corpus Christi Central Homes, Inc. (coastal Haven)
TX
Management agrees with the finding. The delinquent mortgage payment was paid on January 29, 2025 in the amount of $19,868. The mortgage company needs to ensure that the mortgage payments are made timely in the future.
Management agrees with the finding. The delinquent mortgage payment was paid on January 29, 2025 in the amount of $19,868. The mortgage company needs to ensure that the mortgage payments are made timely in the future.
View Audit 352999
Lake Como Church of Christ Community of Hope, Inc.
TX
MANAGEMENT AGREES WITH THE FINDING. THE RPLACEMENT RESERVE DEFICEINCY WILL BE FUNDED IN THE AMOUNT OF $135. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE RPLACEMENT RESERVE DEFICEINCY WILL BE FUNDED IN THE AMOUNT OF $135. MANAGEMENT WILL ENSURE THAT THE REPLACEMENT RESERVE DEPOSITS ARE MADE ON A TIMELY BASIS IN THE FUTURE.
View Audit 352998
Finding 554372 (2024-006)
Material Weakness 2024
Havre Public Schools
MT
Subrecipient Monitoring Internal Control / Segregation of Duties
Wage Rate Compliance Response: ESSER is gone
Wage Rate Compliance Response: ESSER is gone
View Audit 352996
Finding 554369 (2024-001)
Significant Deficiency 2024
Monte Vista Community Center Housing Authority, Inc.
CO
Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303
Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organ...
Finding 2024-001: Rural Rental Housing Loans Assistance Listing Number: 10.415 U.S. Department of Agriculture Compliance Requirement: Eligibility Type of Finding: Internal Control Over Compliance (significant deficiency) Recommendation: The organization should strengthen its internal controls with adopted policies and procedures to ensure a review process is established through adequate segregation of duties. The organization should consider assessing and realigning the duties and responsibilities of the Executive Director and Alamosa Site Manager to provide for a review process of tenant eligibility determinations. Action Taken: I have hired office personnel in the Monte Vista office. The procedures will be established to adequately segregate the duties. In the Alamosa office, either I or Priscilla Schimpf will be assisting Laura with adequately segregating the duties in that office. The process will become effective March 1, 2025. If there are questions regarding this plan, please call the responsible party at (719) 852-5505. Sincerely yours, Corinna Garcia Executive Director Monte Vista Community Center Housing Authority, Inc.
View Audit 352994
Twin Cities Area Transportation Authority
MI
Procurement, Suspension & Debarment § 200.214 § 200.317 § 200.318 § 200.319 § 200.320
Failure to Follow Procurement Policy Finding 2023-003 Auditor Description of Condition and Effect: The Authority did not comply with the current procurement policy as procedures were not fully followed and forms required by the Authority’s procurement policy were not completed for the heating venti...
Failure to Follow Procurement Policy Finding 2023-003 Auditor Description of Condition and Effect: The Authority did not comply with the current procurement policy as procedures were not fully followed and forms required by the Authority’s procurement policy were not completed for the heating ventilation and cooling project, new roof, and electric vehicle charging stations. The following forms required by either 2 CFR 200 and/or the Authority’s own procurement policy were not completed for the current year capital asset purchases: Written Record of Procurement Checklist Form, Method of Procurement Decision Matrix, Advertisement and Solicitation Form, Bid Quotations, Fewer Than 3 Offers Received Evaluation if applicable, Proposal Tabulation, Certification of Compliance with Federal Clauses for the assets less than $25,000, and Responsibility Determination (sam.gov debarred verification). As a result, the Authority is noncompliant with 2 CFR 200 and its own procurement policy. Auditor Recommendation: We direct the Authority review and update its procurement policy and implement procedures to ensure that the Authority is complying with the federal requirements, required forms are being completed, and documentation is being maintained. Corrective Action Plan: The Authority acknowledges the finding and is currently working to correct this. Responsible Official: Contact person is Todd Shurn, Executive Director,275 East Wall Street, P.O. Box 837, Benton Harbor, Michigan 49023. Telephone (269) 927-2268. Due Date: September 30, 2025
View Audit 352968
Finding 554347 (2024-001)
Significant Deficiency 2024
Barry County
MI
Significant Deficiency Internal Control / Segregation of Duties
March 25, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Barry County Transit’s Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Fin...
March 25, 2025 CORRECTIVE ACTION PLAN Pursuant to federal regulations, Uniform Administrative Requirements Section 200.511, the following are the findings, as noted in the Barry County Transit’s Single Audit report for the year ended September 30, 2024, and corrective actions to be completed. Finding: 2024-001 – Internal Control Over Federal Awards – Allowability of Costs and Allowable Activities Auditor Description of Condition and Effect: Costs must meet certain general criteria to be allowable under federal awards. One criterion is that the costs be adequately documented. Several of the payroll expenses that were selected for testing did not have employee timecards with evidence that they were reviewed and authorized for payment by their immediate supervisor. As a result of this condition, the Transit does not have adequate documentation demonstrating that an individual with appropriate knowledge of the transaction has reviewed that the transaction is allowable, free of error, and necessary and reasonable for the performance of the federal award. Auditor Recommendation: We recommend that the Transit ensures policies and procedures are followed to provide documented proof of review by management over key transactions such as payroll. Corrective Action: We concur with the finding and management will work to show documented review over payroll transactions. Responsible Person: Mary Bassett – Director Signature Anticipated Completion Date: September 30, 2025
View Audit 352956
Finding 554344 (2024-001)
Material Weakness 2024
Lebanon City School District
OH
Eligibility School Nutrition Programs Matching / Level of Effort / Earmarking
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines.
The School District will implement monitoring control procedures to review software system eligibility determinations to ensure compliance with federal income guidelines.
View Audit 352954
Tolland Senior Housing, INC
CT
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $8,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency will be funded in the amount of $8,000. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 352952
New Milford Interfaith Housing, Inc. (butter Brook Hill Apts)
CT
HUD Housing Programs Matching / Level of Effort / Earmarking
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded on January 2, 2025 in the amount of $28,334. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 352949
Chestnut Hill Housing INC
CT
Management agrees with the finding. The security deposit deficiency was funded on March 11, 2025 in the amount of $22. Management will ensure that the security deposits are properly funded in the future.
Management agrees with the finding. The security deposit deficiency was funded on March 11, 2025 in the amount of $22. Management will ensure that the security deposits are properly funded in the future.
View Audit 352948
Finding 554340 (2024-004)
Significant Deficiency 2024
City of Cynthiana
KY
Subrecipient Monitoring
Management acknowledges that there have been deficiencies in processes. The City intends to enhance its internal controls over ARPA reporting. These efforts will be accomplished through improved internal communication and training of staff to ensure proper reporting.
Management acknowledges that there have been deficiencies in processes. The City intends to enhance its internal controls over ARPA reporting. These efforts will be accomplished through improved internal communication and training of staff to ensure proper reporting.
View Audit 352944
Finding 554339 (2024-003)
Significant Deficiency 2024
City of Cynthiana
KY
Internal Control / Segregation of Duties § 200.510
The City agrees with the auditor’s finding and recommendation. The City will add additional internal controls surrounding the review of funding sources to ensure correct classification of State and Federal Funding.
The City agrees with the auditor’s finding and recommendation. The City will add additional internal controls surrounding the review of funding sources to ensure correct classification of State and Federal Funding.
View Audit 352944
Middlebury Senior Housing Associates, Inc. - Woodside Heights
CT
Management agrees with the finding. The replacement reserve deficiency was funded on March 11, 2025 in the amount of $6,250. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
Management agrees with the finding. The replacement reserve deficiency was funded on March 11, 2025 in the amount of $6,250. Management will ensure that the replacement reserve deposits are made on a timely basis in the future.
View Audit 352943
Finding 554337 (2024-003)
Significant Deficiency 2024
City of Osseo
WI
Procurement, Suspension & Debarment § 200.318 § 200.320
CORRECTIVE ACTION PLAN For the year ended December 31, 2024 Finding Reference Number Corrective Action Responsible Person Anticipated Completion Date Finding 2024-001: Internal Control Over Financial Reporting Because of its size, the City does not feel it is cost effective to hire an additional...
CORRECTIVE ACTION PLAN For the year ended December 31, 2024 Finding Reference Number Corrective Action Responsible Person Anticipated Completion Date Finding 2024-001: Internal Control Over Financial Reporting Because of its size, the City does not feel it is cost effective to hire an additional employee(s) with the experience, technical training and time to prepare its financial statements. Draft copies of reports are reviewed and approved prior to their issuance by management. As such, management will continue to rely on the auditors to assist in preparing the City's financial statements and schedule of expenditures of federal awards and assist with certain year-end adjustments. Blyann Johnson Ongoing Finding 2024-002: Internal Control Environment The City is aware of the lack of segregation of duties caused by the limited size of its staff. Segregation is enhanced whenever possible and the council assumes an active role through monthly review of receipt and disbursement transactions and monthly financial statements. Blyann Johnson Ongoing Finding 2024-003: Significant Deficiency - Internal Control Over Procurement, Suspension and Debarment City personnel will make every effort to familiarize themselves with the rules of the Federal Awards programs. Management and the City Council will create and approve a written procurement policy that meets the requirements for Uniform Guidance. Blyann Johnson 12/31/25
View Audit 352938
Finding 554335 (2024-002)
Significant Deficiency 2024
City of Fontana
CA
Special Tests & Provisions Significant Deficiency Matching / Level of Effort / Earmarking § 200.303
Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) proje...
Finding 2024-002 Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Financial Assistance Listing Number: 14.251 Federal Agency: U.S. Department of Housing and Urban Development Grant Award Number: B-23-CP-CA-0240 Finding Summary: We identified one (1) project, “Courtplace”, in which Section 3 requirements are applicable to the City. The City was unable to provide supporting documentation to demonstrate that Section 3 requirements were communicated and followed by the applicable project contractor. Corrective Action Plan: The city continuously assesses internal controls and policy to ensure compliance with applicable regulations and standards. During an assessment, the city discovered the issue and corrected In October 2024 Since then, monitoring has been performed. As an additional safeguard, the city has implemented a bid portal where all applicable documents (grant letters, funding sources, project details, etc.) are submitted for review to ensure all grant requirements are included in bid specifications prior to posting. Responsible Individuals: Sid Lambert – Purchasing Manager; Eric Amaya – Assistant Engineer Anticipated Completion Date: April 2025
View Audit 352935
Finding 554333 (2024-001)
Significant Deficiency 2024
Chestnut Ferry Court, Inc. Dba Chestnut Ferry Court 054-Hd059
SC
Questioned Costs Subrecipient Monitoring HUD Housing Programs
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $6,000 from the operating account to the reserve for replacements ...
Finding #2024-001: Comments on the Finding and Each Recommendation: During the year ended December 31, 2024, the Corporation did not make the HUD required number of deposits to the reserve for replacements. Management should transfer $6,000 from the operating account to the reserve for replacements account. Action(s) taken or planned on the finding: Management concurs with the finding and recommendation. Management deposited $6,000 to the reserve for replacements account on February 27, 2025. No further action is required.
View Audit 352926 Questioned Costs: $1
Finding 554322 (2024-002)
Material Weakness 2024
Tcb Pedestal Gardens LLC
MA
HUD Housing Programs Material Weakness Special Tests & Provisions
Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish proce...
Finding 2024-002 - Special Tests and Provisions - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with special test and provision requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the procedures around move out tenants are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.
View Audit 352915
Finding 554321 (2024-001)
Material Weakness 2024
Tcb Pedestal Gardens LLC
MA
HUD Housing Programs Eligibility Material Weakness
Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance wit...
Finding 2024-001 - Eligibility - Material Weakness Recommendation: We recommend that management reviews its internal controls over obtaining and maintaining tenant file documentation to ensure compliance with eligibility requirements. Management should establish procedures and monitor compliance with those procedures to ensure that the determination of tenant eligibility and the maintenance of lease files are in accordance with guidelines specified by federal regulations. Action Taken: Management is aware of the finding and condition that allowed for the noncompliance. Management noted that the property was sold subsequent to period end and that they have informed the new owner of the potential tenant file issues.
View Audit 352915
Finding 554316 (2024-003)
Material Weakness 2024
YWCA West Central Michigan
MI
Cash Management Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. ...
The YWCA will implement the following changes in its accounting procedures: 1. Journal entries will be drafted by finance staff and reviewed by the CFO prior to being posted to the general ledger. CFO will post journal entry transactions in the accounting system after documentation is reviewed. 2. Payroll registers will be reviewed by the CFO each payroll. The end-of-month payroll entry (which encompasses all the payroll entries for the month) will be reviewed by the CFO prior to being uploaded to the MIP accounting software. 3. All invoices will be approved by the appropriate program director and account distribution will be reviewed by the CFO or Director of Grants/Compliance prior to entry into the accounts payable system. 4. Percentages used to allocate expenses across grants will be reviewed and updated annually at the beginning of the fiscal year. The allocation will be approved by the CEO. 5. Matching amounts for grants will be tracked and documented with supporting documentation saved in the appropriate folder within the Finance SharePoint folder.
View Audit 352907
Finding 554307 (2024-005)
Material Weakness 2024
YWCA West Central Michigan
MI
Questioned Costs Allowable Costs / Cost Principles § 200.405
Percentages used for allocations will be reviewed annually across all grants/programs and updated during the budget process. These allocations will be reviewed by the CFO.
Percentages used for allocations will be reviewed annually across all grants/programs and updated during the budget process. These allocations will be reviewed by the CFO.
View Audit 352907 Questioned Costs: $1
Finding 554306 (2024-004)
Material Weakness 2024
YWCA West Central Michigan
MI
Questioned Costs Period of Performance Allowable Costs / Cost Principles
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The C...
The YWCA will implement the following changes in its accounting procedures. 1. The Staff Accountant will review the period each expenditure is related to and record the invoice to the appropriate period when entering it into accounts payable. The month and year will be noted on the invoice. 2. The CFO will review the month and year noted by the Staff Accountant prior to entry into accounts payable.
View Audit 352907 Questioned Costs: $1
Finding 554301 (2024-001)
Material Weakness 2024
Western Illinois Area Agency on Aging
IL
Internal Control / Segregation of Duties Material Weakness Reporting
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no di...
Aging Cluster – Assistance Listing Numbers: 93.044, 93.045, and 93.053 Recommendation: We recommend the Agency implement an internal control to have a documented review of the reports by a person independent of the preparer of the report Explanation of disagreement with audit finding: There is no disagreement with the finding. Action taken in response to finding: The Agency will review its processes to ensure an internal control is implemented. Name of the contact person responsible for corrective action: Tony Vermazen, Fiscal Manager Planned completion date for corrective action plan: Fiscal Year 2025
View Audit 352904
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