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Corrective Action Plans

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Finding 1161646 (2024-001)
Material Weakness 2024
Greater Philadelphia Community Alliance
PA
The Organization will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline.
The Organization will ensure that submission of the data collection form to the federal clearinghouse is completed prior to the 9 month subsequent to the year end mandated deadline.
View Audit 371587
Finding 1161632 (2024-002)
Material Weakness 2024
COMMUNITY SERVICES PROGRAMS, INC. AND AFFILIATES
NY
Reporting
Name of auditee: Community Services Programs, Inc. and Affiliates TIN: 51-0139050 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: July 31, 2024 CAP prepared by: Margaret O’Leary Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-...
Name of auditee: Community Services Programs, Inc. and Affiliates TIN: 51-0139050 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: July 31, 2024 CAP prepared by: Margaret O’Leary Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2024-002 (a) Comments on the finding and recommendations: Management agrees with the finding. Management also agrees with the recommendation. (b) Action taken: Management has taken steps to ensure timely filing for the year ended July 31, 2025.
View Audit 371504
Finding 1161631 (2024-004)
Material Weakness 2024
City of Versailles
KY
Reporting § 200.512
We agree with the auditors' recommendations, and the following action will be taken to improve the timeliness of the financial reporting process. Management will consult with the audit firm and outside CPA firm to develop an agreed upon schedule for the FY 2025 financial reporting process and relate...
We agree with the auditors' recommendations, and the following action will be taken to improve the timeliness of the financial reporting process. Management will consult with the audit firm and outside CPA firm to develop an agreed upon schedule for the FY 2025 financial reporting process and related audit to meet the Financial Audit Clearinghouse reporting requirement. We will also identify additional training for departmental staff to improve skills and address identified deficiencies. Finally, Management will review capacity constraints and development solutions to improve capacity.
View Audit 371503
Finding 1161630 (2024-003)
Material Weakness 2024
City of Versailles
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 371503
Finding 1161579 (2024-001)
Material Weakness 2024
Ryder Assisted Care Iii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371457
Finding 1161578 (2024-002)
Material Weakness 2024
Ryder Village Ii, Inc.
PR
Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions
Finding Number: 2024-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We recommend also, establishing monitoring pro...
Finding Number: 2024-002 Finding The entity has a delinquent deposit to the replacement reserve. Cause Recommendation We recommend the Project’s management to evaluate the need of contracting additional personnel to minimize the accounting closing time. We recommend also, establishing monitoring procedures to ensure the compliance of such requirement. Corrective Action Plan The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendations. The deposit was made more later due to the cash flow problems mentioned in the previous finding. Housing Program Director will be in charge to monitoring monthly the deposit to the replacement account. Currently the number of vacancies decreased which helped the project financially. Lack of personnel in the accounting department. Only one employee is in-charge of performing the accounting and the closing procedures.
View Audit 371456
Finding 1161577 (2024-001)
Material Weakness 2024
Ryder Village Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371456
Finding 1161576 (2024-001)
Material Weakness 2024
Ryder Assisted Care Ii, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371455
Finding 1161575 (2024-002)
Material Weakness 2024
Ryder Assisted Care, Inc.
PR
Subrecipient Monitoring HUD Housing Programs Special Tests & Provisions
The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendati...
The budget of the managing agent is limited so the recommendation of more employees cannot be assumed at this time. However, the Management will be evaluating functions performed by the accountant from which he can be relieved so that more time is left for the activities required in the recommendations.
View Audit 371454
Finding 1161574 (2024-001)
Material Weakness 2024
Ryder Assisted Care, Inc.
PR
Internal Control / Segregation of Duties
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessa...
Recommendation is accepted. Housing Program Director will be in charge to monitoring weekly the accounts payable. Although it is important to note that due to the fiscal situation of the Project, there are accounts payable of more than three years with which we are working and for that it is necessary to work with the cash flow.
View Audit 371454
Finding 1161573 (2024-001)
Material Weakness 2024
West Liberty Care Center, INC
OH
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit findin...
Section 232 HUD Insured Mortgage Note Payable - Assistance Listing No. 14.129 Recommendation: The Community should adhere to the Regulatory Agreement and obtain HUD’s approval prior to taking any action specifically precluded in the Regulatory Agreement. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Community is working with HUD to obtain the necessary approvals. Name(s) of the contact person(s) responsible for corrective action: Amber Swords Planned completion date for corrective action plan: December 31, 2025
View Audit 371451
Finding 1161572 (2024-003)
Material Weakness 2024
Planned Parenthood Association of Utah
UT
Allowable Costs / Cost Principles Procurement, Suspension & Debarment HUD Housing Programs § 200.303
Review AP policies, train AP personnel, and require double approval before using grant funds
Review AP policies, train AP personnel, and require double approval before using grant funds
View Audit 371449
Finding 1161562 (2024-001)
Material Weakness 2024
The Thresholds and Affiliated Organizations
IL
Reporting
Condition: The Agency’s controls in place for financial reporting submissions did not identify that the SF-425 Federal Financial Report (“FFR”) submitted for the annual reporting period ending August 31, 2023, indicated that the report was prepared on the accrual basis of accounting when the report ...
Condition: The Agency’s controls in place for financial reporting submissions did not identify that the SF-425 Federal Financial Report (“FFR”) submitted for the annual reporting period ending August 31, 2023, indicated that the report was prepared on the accrual basis of accounting when the report was actually prepared on the cash basis of accounting. The report filed did not reflect the accrued expenditures for the program. Planned Corrective Action: Thresholds current policy is as follows. For purposes of financial reporting on federal awards, financial reports will be prepared by the grant accountant (or other appropriate party) and reviewed by the Senior Director of Grants Accounting (or their designee). Unfortunately, this policy did not identify this mistake, because these payments came from a construction escrow account and did not go through the normal accounts payable process. We will add additional requirements for any accounting entry resulting from construction escrow payments. Namely, we will scrutinize and verify the accrual period(s) for such escrow expenditures before posting the accounting entry. Contact person responsible for corrective action: Al Shoreibah, Chief Financial Officer Anticipated Completion Date: 03/01/2025
View Audit 371444
Finding 1161561 (2024-001)
Material Weakness 2024
Town of Onancock, Virginia
VA
Procurement, Suspension & Debarment Subrecipient Monitoring
Effective November 1, 2025, the Town of Onancock management will confirm that every vendor used to expend federal funds will be verified to have no restrictions or disbarment. This will be verified using SAM.gov.
Effective November 1, 2025, the Town of Onancock management will confirm that every vendor used to expend federal funds will be verified to have no restrictions or disbarment. This will be verified using SAM.gov.
View Audit 371439
Finding 1161557 (2024-001)
Material Weakness 2024
NEUROVASCULAR DIAGNOSTICS, INC.
NY
Reporting
Name of auditee: Neurovascular Diagnostics, Inc. TIN: 81-2945332 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: Vince Tutino vincentt@buffalo.edu Finding 2024-001 Neurovascular Diagnostics (the Company) attempted to receive ap...
Name of auditee: Neurovascular Diagnostics, Inc. TIN: 81-2945332 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: Vince Tutino vincentt@buffalo.edu Finding 2024-001 Neurovascular Diagnostics (the Company) attempted to receive approval from the federal awarding agency to elect the program-specific audit option to satisfy reporting requirements. After several attempts without response, the Company opted to have a full financial statement audit conducted. The Company engaged a certified public accounting firm to conduct the audit for the year ended December 31, 2024 and completed its audit and reporting requirements as of October 2025. Further, the Company intends to engage the same firm in future years to ensure timely submission of the data collection form to the Federal Audit Clearinghouse.
View Audit 371436
Finding 1161556 (2024-001)
Material Weakness 2024
Tashbar of Lakewood Inc.
NJ
Procurement, Suspension & Debarment Significant Deficiency
Recommendation: To create a policy that follows the procurement guidelines and implement those policies during the procurement process. Action Taken: Since being made aware of the issue, the School’s administrator will create a procurement policy and ensure that all procurement procedures are enacte...
Recommendation: To create a policy that follows the procurement guidelines and implement those policies during the procurement process. Action Taken: Since being made aware of the issue, the School’s administrator will create a procurement policy and ensure that all procurement procedures are enacted and followed. Implementation Date: Corrective Action Plan has been implemented as of July 15, 2025. Person Responsible for Implementation: Dovid Hertz, the administrator, is the responsible party for implementation of the CAP. Telephone Number: (732)-905-1111.
View Audit 371434
Finding 1161555 (2024-005)
Material Weakness 2024
Pueblo County Colorado
CO
SNAP Cluster, Child Support Services and Medicaid Cluster – Assistance Listing No. 10.561, 93.563, 93.778 Recommendation: We recommend the County runs annual full user reports to ensure that access is being granted and terminated in a timely basis. Explanation of disagreement with audit finding: The...
SNAP Cluster, Child Support Services and Medicaid Cluster – Assistance Listing No. 10.561, 93.563, 93.778 Recommendation: We recommend the County runs annual full user reports to ensure that access is being granted and terminated in a timely basis. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures. Names of the contact persons responsible for corrective action: Andrea Perea and Charles Lewis Planned completion date for corrective action plan: October 31, 2025
View Audit 371432
Finding 1161551 (2024-004)
Material Weakness 2024
Pueblo County Colorado
CO
Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance progra...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County obtain certifications from vendors stating their organization is not suspended, debarred, or otherwise excluded from participation in federal assistance programs or document the procedures performed to verify the vendor is not identified as suspended or debarred on SAM. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County has ensured that any entity that receives American Rescue Plan (APRA) funding is registered on SAM.gov before any funds are disbursed by the County. An addendum will be added to new contracts with subrecipients of any Federal funds that will require signed certification from the vendors/contractors related to debarment and registration with SAM.gov. The county will do an annual check for existing subrecipients to ensure they are not subject to suspension or debarment. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025
View Audit 371432
Finding 1161548 (2024-003)
Material Weakness 2024
Pueblo County Colorado
CO
Subrecipient Monitoring § 200.303 § 200.331 § 200.332
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subre...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends that the County review its procedures for communicating information to subrecipients and implement the procedures necessary to ensure information is included in the subrecipient award documents at time of funding and that appropriate monitoring is performed for each subrecipient. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: For future awards the County will include compliance requirements to subrecipients in the award documents. For previously issued awards, the County will use appropriate subrecipient monitoring procedures to ensure compliance with the grants awarded throughout the remainder of the contract periods. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 1, 2025
View Audit 371432
Finding 1161545 (2024-002)
Material Weakness 2024
Pueblo County Colorado
CO
Procurement, Suspension & Debarment Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.318 § 200.326
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. E...
COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – Assistance Listing No. 21.027 Recommendation: CLA recommends the County follow their internal procurement policy procedures and keep documentation of such procedures to ensure compliance with the federal procurement requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will implement policies and procedures to ensure that future awards or contracts with expenditures of American Rescue Plan (APRA) funds will follow the procurement guidelines outlined in the US Treasury rules and regulations as well as County procurement policies. Most of the 2024 expenditures were part of contracts that were already in place when the original findings came out in September 2023 so this could not be corrected. Name of the contact person responsible for corrective action: Craig McBrain, Deputy Director of Budget and Finance Planned completion date for corrective action plan: December 31, 2025
View Audit 371432
Finding 1161542 (2024-001)
Material Weakness 2024
Pueblo County Colorado
CO
Eligibility Internal Control / Segregation of Duties Special Tests & Provisions
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement wi...
Food Distribution Cluster– Assistance Listing No. 10.565, 10.568, and 10.569 Recommendation: We recommend the County review controls and procedures surrounding the programs including review and record retention requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will develop and implement new policy and procedures to appropriate review and record retention. Names of the contact persons responsible for corrective action: Tanya Gurule Planned completion date for corrective action plan: December 31st, 2025
View Audit 371432
Finding 1161538 (2024-002)
Material Weakness 2024
K & L Housing Development Fund Company,inc
NY
HUD Housing Programs Eligibility
Finding 2024-2 a. Statement of Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). b. Action(s) Taken or Planned on the Finding Management plans to ...
Finding 2024-2 a. Statement of Condition In connection with our review of 1 lease file for move-ins we noted the following deficiency: 1 file did not have timely income verification through Enterprise Income Verification System (EIV). b. Action(s) Taken or Planned on the Finding Management plans to implement a system to track EIV verification to ensure compliance with tenant eligibility requirements within the 90-day deadline.We will provide ongoing training and support to staff to ensure that the updated rules and regulations on tenant eligibility are followed.
View Audit 371431
Finding 1161536 (2024-004)
Material Weakness 2024
Canandaigua Housing Development Fund CO Inc. (proj No. 014-E074)
NY
Reporting HUD Housing Programs
The delay in closing the prior fiscal year was due to the transition in management company and the difficulty in obtaining prior year information, account statements and other key documentation in a timely manner. The current fiscal year has been completed through June 2025. The year-end closing pla...
The delay in closing the prior fiscal year was due to the transition in management company and the difficulty in obtaining prior year information, account statements and other key documentation in a timely manner. The current fiscal year has been completed through June 2025. The year-end closing plan in place with our current audit team and anticipate that all required submissions will be timely.
View Audit 371430
Finding 1161535 (2024-002)
Material Weakness 2024
Canandaigua Housing Development Fund CO Inc. (proj No. 014-E074)
NY
Rochester Management Inc opened a separate Security Deposit Account in August of 2023. All funds related to tenant securities were deposited into that account. The account has maintained a current balance ever since it opened.
Rochester Management Inc opened a separate Security Deposit Account in August of 2023. All funds related to tenant securities were deposited into that account. The account has maintained a current balance ever since it opened.
View Audit 371430
Finding 1161534 (2024-001)
Material Weakness 2024
Canandaigua Housing Development Fund CO Inc. (proj No. 014-E074)
NY
Christopher Communities did not actively participate in the management transition. This made it difficult for Rochester Management Inc to get key information and access to financial assets. EFPR was able to provide a prior statement with the account number and contact information on the Debt Service...
Christopher Communities did not actively participate in the management transition. This made it difficult for Rochester Management Inc to get key information and access to financial assets. EFPR was able to provide a prior statement with the account number and contact information on the Debt Service account. From there we were able to work with our Merrell Lynch contacts to transfer control of the account. We have successfully moved the account under the Rochester Management Inc as agent, and timely monthly deposits will be made.
View Audit 371430
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