Corrective Action Plans

Finding 561971 (2024-001)

Significant Deficiency 2024

Brazos Valley Council on Alcohol and Substance Abuse

TX

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency § 200.430

BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Addi...

BVCASA agrees with the audit finding and is working to complete the final assessment of the unallowable payroll costs and reallocate the expenses to the appropriate programs. Management will self-report on the total impact of the finding to HHSC within 60 days of the date of the audit report. Additionally, management will ensure internal controls are strengthened over payroll processing and adequate reconciliations are performed each pay period to verify that payroll costs are allocated appropriately.

View Audit 357589 Questioned Costs: $1

Finding 561967 (2024-001)

Significant Deficiency 2024

Orting School District No. 344

WA

School Nutrition Programs Subrecipient Monitoring Cash Management

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell S...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility and paid lunch equity requirements. Name, address, and telephone of District contact person: Marci Bannan, Director of Business Services 121 Whitesell St NE Orting, WA 98360 Corrective action the auditee plans to take in response to the finding: Eligibility: The District will document the internal controls that are in place for the monthly direct certification downloads and will print the certification download along with saving it electronically so that the files are easy to provide for future audits. Paid Lunch Equity: The District will document the internal controls that are in place for the completion of the PLE tool and ensure that the form is completed appropriately to show the continued use of nonfederal funds that are used yearly to fund the food service account fully. The District will also make sure to ‘print’ the GL 828 tab of the Fund Balance Reporting tool that is done yearly no later than November and sign it immediately after completion of the year end process to provide for the proof that the district has and continues to contribute sufficient nonfederal funds to the food service account. Anticipated date to complete the corrective action: July 31, 2025

View Audit 357586

Finding 561964 (2024-005)

Significant Deficiency 2024

Boyd County Schools

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews schedule of expenditures of federal awards and approves all adjustments.

View Audit 357563

Finding 561955 (2024-003)

Significant Deficiency 2024

Logan View Public Schools District 27-0594

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related not disclosures. The District also uses analytic procedures, and other procedures determined necessary.

View Audit 357561

Finding 561950 (2024-004)

Significant Deficiency 2024

Union College

NE

Internal Control / Segregation of Duties Reporting Significant Deficiency § 200.303

Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database Syste...

Corrective Action Plan: The identified conditions relate to students who experienced a change in status code within the Union College system. This report will be reconciled with student status changes transmitted by the National Student Clearinghouse (NSC) to the National Student Loan Database System (NSLDS), and any necessary corrections will be made immediately. Timeline for Implementation of Corrective Action Plan: These corrective actions are being implemented in Spring 2025.

View Audit 357554

Finding 561927 (2024-003)

Material Weakness 2024

Union College

NE

Equipment & Real Property Management § 200.303 § 200.313

Corrective Action Plan: The identified conditions relate to the proper maintenance of detailed records of equipment and other assets acquired for research purposes from federal award funding. As a result of personnel turnover in the Union College finance department, the required bi-annual inventory ...

Corrective Action Plan: The identified conditions relate to the proper maintenance of detailed records of equipment and other assets acquired for research purposes from federal award funding. As a result of personnel turnover in the Union College finance department, the required bi-annual inventory count and reporting was not conducted for fiscal year 2024. The corrective action plan is to conduct this audit at the conclusion of the current fiscal year (2025). Timeline for Implementation of Corrective Action Plan: These corrective action will be completed concurrently with the fiscal year 2025 year end closing and audit procedures. The College will then get back on cycle with a research equipment inventory audit for fiscal year 2026, and then each bi-annual cycle thereafter.

View Audit 357554

Finding 561904 (2024-002)

Significant Deficiency 2024

Union College

NE

Questioned Costs Allowable Costs / Cost Principles § 200.303 § 200.414

Corrective Action Plan: The identified conditions relate to the proper application and calculation of indirect cost rates for federal research grants. Further items relate to the assignment of the proper fringe rate for federal research grants. To mitigate future occurrences of possible incorrect ra...

Corrective Action Plan: The identified conditions relate to the proper application and calculation of indirect cost rates for federal research grants. Further items relate to the assignment of the proper fringe rate for federal research grants. To mitigate future occurrences of possible incorrect rates applied to such contracts, the College has strengthened its internal controls and oversight by reviewing and reperforming calculations. Timeline for Implementation of Corrective Action Plan: These corrective actions were implemented by spring 2025.

View Audit 357554 Questioned Costs: $1

Finding 561903 (2024-002)

Significant Deficiency 2024

Tompkins Cortland Community College

NY

Cash Management Reporting

Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledg...

Tompkins cortland community college will pass a resolution this summer requiring the comptroller's Department to reconcile monthly all accounts restricted and unrestricted in the college. ln turn the Comptroller and eventualty the vice president of Finance will be responsible to verify that the Ledger and subsidiary Ledgers are correct and fairly state the accurate financial picture of the College. The assistant comptroller will be reconciling all the college operating, capital and restricted accounts. There will be a process giving them until the 15h of every month to reconcile to the college's General Ledger. The comptroller will be signing off at all the reconciliations and relevant entries ensuring accuracy and completenessof the accounting records for the college and between component units. The principal account clerk will be reconciling all the restricted and unrestricted accounts for the Foundation and the FSA. The employee will have until the 15th of every month to reconcile all the accounts including all the Foundaiion and FSA general Ledgers. The comptroller will review and sign off on all the reconciliations and relevant journal entries ensuring accuracy and completeness of the accounting records for the Foundation, FSA and between component units. component units.

View Audit 357552

Finding 561902 (2024-003)

Significant Deficiency 2024

Crossway Tower, Inc.

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25

View Audit 357551

Finding 561901 (2024-002)

Significant Deficiency 2024

Crossway Tower, Inc.

MA

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fe...

management fees charged above the HUD-approved allowable limit. This overage was due to an administrative oversight in adjusting the prior year approve rate of 6.93% to 6.38%, the rate approved in 2024. Management has implemented an internal process to ensure that annual adjustments to management fee rates are processed. Planned Implementation Date of Corrective Actions: Fiscal year ending 12/31/25

View Audit 357551

Finding 561900 (2024-003)

Significant Deficiency 2024

Lee Central Enriched Housing, Inc.

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in‐system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357550

Finding 561899 (2024-003)

Significant Deficiency 2024

Lee Elderly Housing Corporation

MA

Allowable Costs / Cost Principles Cash Management HUD Housing Programs

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357549

Finding 561898 (2024-003)

Significant Deficiency 2024

Christian Center Housing Corporation

MA

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process. Person Responsible for Corrective Action: Chief Financial Officer

View Audit 357548

Finding 561897 (2024-004)

Significant Deficiency 2024

Holy Family Housing Corporation

MA

Questioned Costs HUD Housing Programs Reporting

Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal ye...

Planned Corrective Action: Property managers track eligible invoices and submit periodic requests for reimbursement from replacement reserves. During a staff transition in the position, an invoice was inadvertently included in two requests. Planned Implementation Date of Corrective Action: Fiscal year ended 2025, accounting will review reimbursement requests do not include duplicative invoices.

View Audit 357547 Questioned Costs: $1

Finding 561896 (2024-003)

Significant Deficiency 2024

Holy Family Housing Corporation

MA

HUD Housing Programs Special Tests & Provisions Procurement, Suspension & Debarment

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the ...

Planned Corrective Action: Monthly bank reconciliations and journal entries are completed by staff accountants and reviewed by the Chief Financial Officer. Historically, this process has not been documented as files are retained electronically and our accounting software, Resman, does not offer the functionality of in-system approvals. In 2025, we will implement a control to document this review process. Planned Implementation Date of Corrective Action: Fiscal year ending 2025, we will implement a control to document this review process.

View Audit 357547

Finding 561895 (2024-004)

Significant Deficiency 2024

US Water Alliance

WA

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.214

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, man...

Action taken: Management has updated the process to verify that subrecipients are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming eligibility, this confirmation was not consistently documented in the records. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot from SAM.gov in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: February 10, 2025

View Audit 357546

Finding 561894 (2024-003)

Significant Deficiency 2024

US Water Alliance

WA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Action taken: Effective immediately, management has implemented a control for FFATA reporting filing and review process. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025

View Audit 357546

Finding 561893 (2024-002)

Significant Deficiency 2024

US Water Alliance

WA

Reporting § 200.328

Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, ...

Action taken: Effective immediately, management has implemented a new federal grant reporting calendar to track the due dates for SF-425 and other federal reporting requirements. This adjustment ensures proper reporting and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: March 12, 2025

View Audit 357546

Finding 561892 (2024-001)

Significant Deficiency 2024

US Water Alliance

WA

Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

Action taken: Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effect...

Action taken: Management has updated the process to verify that contractors are not suspended or debarred from receiving federal funds. While management was previously reviewing and confirming contractor eligibility, this confirmation was not consistently documented in the contractor records. Effective immediately, management has implemented a new step requiring the inclusion of a physical screenshot from SAM.gov in the contractor records. This adjustment ensures proper documentation and alignment with compliance requirements. Person responsible: ShaQuina Davis, Chief Operating Officer Date completed: February 10, 2025

View Audit 357546

Finding 561884 (2024-001)

Material Weakness 2024

Careerwise New York, Inc.

NY

Eligibility

CareerWise will implement enhanced internal control procedures to ensure that all eligibility documentation, including selfattestation forms verifying date of birth, is consistently collected, signed, and retained in each apprentice's case file. These procedures will include standardized checklists,...

CareerWise will implement enhanced internal control procedures to ensure that all eligibility documentation, including selfattestation forms verifying date of birth, is consistently collected, signed, and retained in each apprentice's case file. These procedures will include standardized checklists, mandatory document review prior to disbursement, and staff training to reinforce compliance expectations. Additionally, CareerWise will conduct a comprehensive review of all case files under the ABA grant to identify and remedy any gaps in eligibility documentation. This retrospective review will be completed as part of the corrective action plan. All corrective actions, including implementation of the updated documentation process and the full case file review, will be completed on or before December 31, 2025.

View Audit 357542

Finding 561883 (2024-001)

Significant Deficiency 2024

Community Memorial Health System

CA

HUD Housing Programs Reporting Significant Deficiency

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompl...

As required by the OMB Uniform Guidance, we have provided our response and corrective action plan addressing the finding in the Schedule of Findings and Questioned Costs for the year ended December 31, 2024. Finding 2024-001 – Significant deficiency in internal controls over compliance and noncompliance over submission of required reports: The Hospital Regulatory Agreement requires the following to be filed with HUD and Lender: (i) Annual audited financial statements from a certified public accountant or other person acceptable to HUD in accordance with program obligations. (ii) Board-certified annual financial statements within 120 days following the close of the borrower’s fiscal year if the annual audited financial statements have not yet been provided to HUD and Lender, or anytime at HUD’s and Lender’s request. (iii) Monthly unaudited financial statements 40 days following the end of the month, in accordance with program obligations, until final endorsement has occurred, or at HUD’s request. (iv) Quarterly unaudited financial statements and utilization statistics within 40 days following the end of each quarter of the borrower’s fiscal year, in accordance with program obligations. Although board approval was received prior to the due date, the annual board-certified financial statements were submitted five days (three business days) after the deadline required by the Hospital Regulatory Agreement. Management did not have effective internal controls in place to ensure the report was submitted in accordance with the Hospital Regulatory Agreement. Corrective Action Planned: Although the circumstances were unique due to implementation of a new electronic health record system, additional personnel will be involved to ensure redundancy, completion, and compliance with the annual reporting requirement. Anticipated Completion Date: 5/30/2025 Responsible Party for Corrective Action: Vince Wong, Senior Director of Finance

View Audit 357538

Finding 561882 (2024-005)

Significant Deficiency 2024

City of Desert Hot Springs

CA

Reporting Matching / Level of Effort / Earmarking Program Income

Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30,...

Finding 2024-005 Reporting – Internal Control over Reporting City will incorporate regular reconciliations of ARPA Expenditures to ensure better tracking and accurate reporting. To comply with reporting requirements the City will be revising the SLFRF reporting for the upcoming year due on April 30, 2025 to reflect the appropriate amounts. Furthermore, a final reconciliation with all applicable back-up will be provided to the Finance Manager by the Finance Management Analyst for review and approval prior to submission to ensure accurate reporting. Responsible Person: Finance Manager Expected Implementation: July 1, 2025

View Audit 357537

Finding 561876 (2024-004)

Significant Deficiency 2024

City of Desert Hot Springs

CA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management A...

Finding 2024-004 Procurement and Suspension and Debarment – Internal Control over Suspension and Debarment City will incorporate the Uniform Guidance requirements into a procedure in our decentralized environment to ensure the City is in compliance with the Uniform Guidance. City staff (Management Analyst’s) will prior to contract execution access SAM.Gov to check for possible party ineligibility following and keep record of that check with the time stamped for every CIP project that is advertised for bids. All this documentation then will be compiled in the project file in both hard-copy and electronic. The Finance Management Analyst currently monitors meeting agendas as the capacity of the role entails contract management; to ensure that the process is completed., upon agenda monitoring the Finance Management Analyst will confirm with the interdepartmental Management Analyst that the SAM.Gov check was completed before contract execution. Responsible Person: Finance Manager Expected Implementation: July 1, 2025

View Audit 357537

Finding 561873 (2024-001)

Material Weakness 2024

Bethel School District No. 403

WA

Procurement, Suspension & Debarment Subrecipient Monitoring

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School Distri...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal suspension and debarment requirements. Name, address, and telephone of District contact person: Joanne Klein, Director of Accounting and Purchasing Bethel School District 516 176th St E Spanaway, WA 98387 (253) 800-2213 Corrective action the auditee plans to take in response to the finding: The District will ensure that interlocal agreements will include a suspension and debarment clause. All other contractual agreements, vendor eligibility will be verified through sam.gov or written certification will be obtained. Anticipated date to complete the corrective action: 8/1/2025

View Audit 357533

Finding 561857 (2024-003)

None 2024

Pojoaque Valley School District

NM

Reporting § 200.50

2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by ...

2024-003 Staff responsible for the audit was on FMLA, along with other significant turnover in personnel, causing a late audit. This should be resolved and should not happen again in the future. We are also setting up controls to mitigate delays for the audit preparation. This should be resolved by the end of the 24-25 school year.

View Audit 357528

Corrective Action Plans

Filters