FAC Explorer

Corrective Action Plans

Browse how organizations respond to audit findings

Total CAPs
64,113
In database
Filtered Results
60,361
Matching current filters
Showing Page
68 of 2415
25 per page

Filters

Clear
Finding 1238044 (2025-001)
Material Weakness 2025
Ramah Navajo School Board, Inc.
NM
Special Tests & Provisions Significant Deficiency
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Tribal Self Determination Assistance Listing Number: 93.441 Contact Person: Tahnee Brown, Controller Anticipated Completion Date: December 2026 Planned Corrective Action: Human Resources has added staff and implemented periodic file rev...
Finding Number: 2025‐001 Program Name/Assistance Listing Title: Tribal Self Determination Assistance Listing Number: 93.441 Contact Person: Tahnee Brown, Controller Anticipated Completion Date: December 2026 Planned Corrective Action: Human Resources has added staff and implemented periodic file reviews, self‐audits, and tracking reminders to ensure background investigations and renewals are completed in a timely manner. The Human Resources Director will oversee the process and ensure background investigation procedures are followed. HR will continue to provide training on background investigation and adjudication requirements
View Audit 412850
Finding 1238043 (2025-002)
Material Weakness 2025
Housing Authority of the City of Pittsburgh
PA
HUD Housing Programs Eligibility Internal Control / Segregation of Duties
Finding 2025-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster: Section 8 Housing Choice Vouchers and Mainstream VouchersALNs 14.871 & amp; 14.879 Eligibility and Reporting Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Authority as p...
Finding 2025-002 U.S. Department of Housing and Urban Development Housing Voucher Cluster: Section 8 Housing Choice Vouchers and Mainstream VouchersALNs 14.871 & amp; 14.879 Eligibility and Reporting Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Authority as part of the biennial reexamination process, we noted a lack of functioning internal controls, evidenced by 4 of the Authority’s internal control checklists not being completed or unable to be provided for audit, which led to the below exceptions in our testing. We noted one instance where a tenant recertification using the Form HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed on a timely basis. We also noted three instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD-50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Finding 2025-001 - Eligibility and Reporting Finding 2025-002 - U.S. Department of Housing and Urban Development Housing Voucher Cluster: Section 8 Housing Choice Vouchers and Mainstream Vouchers- ALNs 14.871 & 14.879 Eligibility and Reporting Summary and Corrective Action Plan: The audit identified continued, internal control weaknesses related to timely recertifications, completion of required internal control checklists, and documentation supporting income calculations and medical deductions. This is a repeat finding from 2021-2024. To address these deficiencies, the HACP plans to go live on October 1st, 2026, with BOB.ai, an artificial intelligence software solution platform built for Public Housing Authorities (PHAs) to assist with tasks to include rent calculations, recertifications, and case management. BOB.ai will support the timely processing and tracking of recertifications, helping to prevent late recertifications and identify outstanding actions before deadlines are missed. The system will also help ensure required forms and supporting documentation are submitted in full before the recertification is processed, reducing the risk of incomplete files and missing eligibility documentation. The HACP Housing Choice Voucher (HCV) Department is evaluating an additional workflow in DocuClass that will include a finalized checklist as part of the recertification is finalized. The HACP will utilize system-generated reports to monitor upcoming and overdue recertifications, with management regularly reviewing the reports and addressing outstanding items. Staff must complete all applicable internal control checklists, and supervisors will review files to confirm that required documentation and checklists are complete.tification workflow. The HCV management will perform the following actions to assist with ensuring internal compliance to include the following: • Conduct ongoing quality-control reviews and provide staff training on HUD-50058 requirements, documentation standards, and timeliness expectations. • Address recurring deficiencies through documented coaching and corrective action, as appropriate. • Continue to monitor recertification timeliness, documentation completeness, and internal control compliance through monthly reports and file reviews to ensure the corrective actions are effective and prevent recurrence of the finding. • Monitor control functions, staff productivity, work completion, and compliance with established processing timelines. These enhanced monitoring practices have increased management’s ability to identify work that is incomplete, delayed, or otherwise not meeting established performance expectations. • Holding staff accountable through documented coaching, performance management, and disciplinary action, when appropriate, in accordance with applicable HACP policies and procedures. Unfortunately, in some instances, the time required to identify, document, address, and monitor recurring performance deficiencies through the applicable disciplinary process results in work becoming overdue before the HACP can complete the personnel action or otherwise resolve the underlying staffing issue. The HACP recognizes the operational impact of these circumstances and is continuing to strengthen workload monitoring, supervisory oversight, and system-generated alerts. Also, workflow controls are being utilized to identify and address deficiencies as early as possible and minimize the impact of staff turnover and performance-related delays on program operations.
View Audit 412848
Finding 1238040 (2025-001)
Material Weakness 2025
Housing Authority of the City of Pittsburgh
PA
Eligibility HUD Housing Programs Internal Control / Segregation of Duties
Finding 2025-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001), 2022 (2022-001), 2023 (2023-001), and 2024 (2024-001) Maher Duessel Finding Condition: During our review of 40 tenant fil...
Finding 2025-001 U.S. Department of Housing and Urban Development Moving to Work Demonstration Program - ALN 14.881 Eligibility and Reporting Repeat Finding from 2021 (2021-001), 2022 (2022-001), 2023 (2023-001), and 2024 (2024-001) Maher Duessel Finding Condition: During our review of 40 tenant files prepared by the Housing Authority of the City of Pittsburgh (Authority) as part of the biennial reexamination process, we noted a lack of functioning internal controls, evidenced by 4 of the Authority’s internal control checklists not being completed or unable to be provided for audit, which led to the below exceptions in our testing. We noted two instances where a tenant recertification using the Form HUD-50058, Family Report (Form) (which provides eligibility and reporting information) was not completed on a timely basis. We also noted three instances where other documentation to support the reporting and eligibility assessment as part of completion of the HUD- 50058 was not provided. This includes items such as support for income calculation and medical deductions. These exceptions indicate a lack of functioning internal controls and oversight to ensure compliance with HUD requirements related to timely and accurate tenant recertifications. HACP Management Response/Action Taken: Finding 2025-001 - Eligibility and Reporting Finding 2025-002 - U.S. Department of Housing and Urban Development Housing Voucher Cluster: Section 8 Housing Choice Vouchers and Mainstream Vouchers- ALNs 14.871 & 14.879 Eligibility and Reporting Summary and Corrective Action Plan: The audit identified continued, internal control weaknesses related to timely recertifications, completion of required internal control checklists, and documentation supporting income calculations and medical deductions. This is a repeat finding from 2021-2024. To address these deficiencies, the HACP plans to go live on October 1st, 2026, with BOB.ai, an artificial intelligence software solution platform built for Public Housing Authorities (PHAs) to assist with tasks to include rent calculations, recertifications, and case management. BOB.ai will support the timely processing and tracking of recertifications, helping to prevent late recertifications and identify outstanding actions before deadlines are missed. The system will also help ensure required forms and supporting documentation are submitted in full before the recertification is processed, reducing the risk of incomplete files and missing eligibility documentation. The HACP Housing Choice Voucher (HCV) Department is evaluating an additional workflow in DocuClass that will include a finalized checklist as part of the recertification workflow. The checklist will confirm that all required documents, eligibility information, and supporting documentation have been received and reviewed before the recertification is finalized. The HACP will utilize system-generated reports to monitor upcoming and overdue recertifications, with management regularly reviewing the reports and addressing outstanding items. Staff must complete all applicable internal control checklists, and supervisors will review files to confirm that required documentation and checklists are complete. The HCV management will perform the following actions to assist with ensuring internal compliance to include the following: Conduct ongoing quality-control reviews and provide staff training on HUD-50058 requirements, documentation standards, and timeliness expectations. • Address recurring deficiencies through documented coaching and corrective action, as appropriate. • Continue to monitor recertification timeliness, documentation completeness, and internal control compliance through monthly reports and file reviews to ensure the corrective actions are effective and prevent recurrence of the finding. • Monitor control functions, staff productivity, work completion, and compliance with established processing timelines. These enhanced monitoring practices have increased management’s ability to identify work that is incomplete, delayed, or otherwise not meeting established performance expectations. • Holding staff accountable through documented coaching, performance management, and disciplinary action, when appropriate, in accordance with applicable HACP policies and procedures. Unfortunately, in some instances, the time required to identify, document, address, and monitor recurring performance deficiencies through the applicable disciplinary process results in work becoming overdue before the HACP can complete the personnel action or otherwise resolve the underlying staffing issue.The HACP recognizes the operational impact of these circumstances and is continuing to strengthen workload monitoring, supervisory oversight, and system-generated alerts. Also, workflow controls are being utilized to identify and address deficiencies as early as possible and minimize the impact of staff turnover and performance-related delays on program operations.
View Audit 412848
Finding 1238039 (2025-010)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring § 200.425
The Administrator and Compliance Manager will update the risk assessment to redefine High Risk Providers based on Concerns and not on date of prior visit to ensure appropriate visits are conducted timely. Timetable of dates for performance of planned corrective action steps including completion date...
The Administrator and Compliance Manager will update the risk assessment to redefine High Risk Providers based on Concerns and not on date of prior visit to ensure appropriate visits are conducted timely. Timetable of dates for performance of planned corrective action steps including completion date: The Administrator and Compliance Manager will update risk assessment by September 30, 2026 and meet quarterly beginning October 31, 2026 to review risk assessment and providers to be listed on audit schedule. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Administrator will review and ensure risk assessment is updated and incorporated by October 31, 2026.
View Audit 412843
Finding 1238038 (2025-002)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring
Corrective action steps taken and/or planned: The Administrator and Compliance Manager will update the risk assessment and monitor to ensure providers are monitored at least on a three-year cycle. The department is in the process of reviewing and updating audit program and steps to ensure efficiency...
Corrective action steps taken and/or planned: The Administrator and Compliance Manager will update the risk assessment and monitor to ensure providers are monitored at least on a three-year cycle. The department is in the process of reviewing and updating audit program and steps to ensure efficiency which will provide additional provider coverage. D. Timetable of dates for performance of planned corrective action steps including completion date: The Compliance Manager will update the audit program by May 31, 2026. The Administrator and Compliance Manager will meet quarterly beginning June 30, 2026 to review risk assessment and providers to be listed on audit schedule. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Administrator will review and ensure audit program is updated and incorporated by May 31, 2026. Quarterly meetings between Administrator and Compliance Manager will be scheduled to ensure review is completed
View Audit 412843
Finding 1238037 (2025-001)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Reporting Allowable Costs / Cost Principles
Corrective action steps were taken at 12/31/24 and 12/31/25 to ensure proper modified accrual accounting standards were followed. Individual departments are responsible for submitting accruals in accordance with Controller Office guidelines. The Budget and Finance Division reminded departments on seve...
Corrective action steps were taken at 12/31/24 and 12/31/25 to ensure proper modified accrual accounting standards were followed. Individual departments are responsible for submitting accruals in accordance with Controller Office guidelines. The Budget and Finance Division reminded departments on several occasions to submit accruals. Additionally, Budget and Finance performed a high-level review of expenses processed, based on ledger details, in the window between year-end and deadline for accruals to capture any missed accruals. We did not pull every individual voucher for review of service dates. We will continue to follow Controller Office accrual guidelines moving forward as the Controller sets and administers the accounting rules for the County. We will continue to remind departments of their responsibility to adhere to the accrual guidelines as well. It is important to note that American Rescue Plan reporting guidance allows recipients to report on a cash basis. We are in compliance with federal reporting of funds to Treasury. Timetable of dates for performapce of planned corrective action steps includipg completion date: Corrective action steps were taken at 12/31/24 to ensure proper modified accrual accounting standards are followed. . Descriptitrn of monitoring to be nerfbrmed to ensure corrective action stgps are taken: The Budget and Finance Division will continue to work with all departments at year-end to ensure their ARPA expenditures are accrued properly per Controller guidance.
View Audit 412843
Finding 1238032 (2025-009)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring HUD Housing Programs
Corrective action steps taken and/or planned: Programs were instructed to update all current client files to include the rent reasonableness studies, and this should happen annually when the lease is renewed o r any time a client needs to m o v e t o a n o t h e r unit. Providers a r e also n o w ma...
Corrective action steps taken and/or planned: Programs were instructed to update all current client files to include the rent reasonableness studies, and this should happen annually when the lease is renewed o r any time a client needs to m o v e t o a n o t h e r unit. Providers a r e also n o w maintaining a r e n t reasonableness tracking sheet with all rent related information f o r units considered f o r t h e rent reasonableness analysis. Also, during each m o n t h l y invoice review, program staff look a t each rent payment within each grant and flag any rents that seem excessive and reach out to the provider with any questions. If the rent is deemed too high o r ineligible, we will ask the provider to remove the amount from the invoice. We also have an updated, HUD approved, Rent Reasonableness policy, which has been provided to all housing providers. Timetable of dates for performance of planned corrective action steps including completion date: Active. The communication of the process changes to housing providers had occurred and monitoring is taking place. Since 2024, our office has made a full push regarding monitoring of the providers, especially related to rent calculations and rent reasonableness policies and procedures. Our Fiscal Specialist has accompanied our monitoring team throughout their technical assistance season (Nov2025 — Feb2026) and the actual monitoring season (Feb2026 — still ongoing but wrapping up in July). Fiscal Specialist has worked with the provider’s fiscal staff to create, revise and maintain new policies and procedures to ensure rent reasonableness processes are completed. We will continue to monitor these items specifically throughout 2026 and beyond. E. Description of monitoring to be performed to ensure corrective action steps are taken: Program monitors have added the Rent Reasonableness test to their annual monitoring. This has also been added to our Fiscal Monitoring, which is done annually as well, but with more focus on invoicing a n d contracting. During Fiscal Monitoring, some leases a r e reviewed to e n s u r e all items are covered along with the rent reasonableness. We will continue to work with providers to ensure they are adhering to HUD’s requirements. We will continue to monitor their policies and train them to enhance their compliance in order to continue to utilize these much needed federal funds.
View Audit 412843
Finding 1238031 (2025-008)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
HUD Housing Programs Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties
We review each invoice monthly as they are submitted. Most of the reviews are insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not b...
We review each invoice monthly as they are submitted. Most of the reviews are insuring the items being invoiced are eligible under HUD and making sure the amounts are added correctly. We will review more closely the match submitted. Match for HUD is now reported based on the entire funding and not by individual grants. All match from all HUD programs is added together and submitted on one final report at the end o f each funding year. The requirement is 25% on all budget lines except for Leasing. However, if one program’s match is short of the 25% requirement, the overall CoC is responsible for the full match, 50 additional DHS admin costs are used to represent the additional match needed. For our FY24—25 annual report to HUD, we submitted 29.63% in match for the overall funding. This amount did not include any additional HMIS (data system) costs, Allegheny Link (our coordinated entry system) costs or additional DHS admin costs. With these additional eligible activities, our matching amount could have been over 50%. Therefore, even if some identified items were considered ineligible our match would not be in jeopardy since we have a lot ofeligible costs that DHS covers that would be considered match. Timetable of dates for performance of planned corrective action steps including completion date:_ Active. Each month, invoices are reviewed, and match is documented on our overall invoice tracking sheet. Since 2024, the Fiscal Specialist has been checking the reported match in each invoice to properly track the overall matching total. We will continue this into 2026 and will be asking for specific breakdowns if or when reported match is questioned or misreported. Matching is also now a focus point of the annual monitoring by our office. Criteria reviewed includes making sure programs meet both their pledge amount as well as their 25% match requirement based on spending. The review ensures that these activities are eligible expenses and that programs have adequate supporting documentation available. On 6/26/26, we sent an email indicating that we will be tracking and checking match differently going in FY26-27. We will be asking all providers to show match similar in each invoice and ensuring that calculated match on the invoice cover sheets will also show the submitted match per the backup provided. Hopefully this will clear up any discrepancies going forward. E. Description of monitoring to be p erformed to ensure corrective action steps are taken: The match will be reviewed monthly during each monthly invoice review. This has also been added to the Fiscal Monitoring process so that certain providers will be reviewed annually as well.
View Audit 412843
Finding 1238030 (2025-016)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring Eligibility Internal Control / Segregation of Duties
Housing Division staff at Economic Development will complete monitoring of owner records related to tenant income eligibility and on-site monitoring for the 24 developments that are behind schedule. These 24 will be in addition to those that are scheduled to be monitored in the 2026 fiscal year (7/0...
Housing Division staff at Economic Development will complete monitoring of owner records related to tenant income eligibility and on-site monitoring for the 24 developments that are behind schedule. These 24 will be in addition to those that are scheduled to be monitored in the 2026 fiscal year (7/01/2026-6/30/2027), for a total of 40 properties in all. One property in question is in litigation at this moment so that visit may depend on advice of counsel on how to proceed. Timetable of dates for performance of planned corrective action steps including completion date: All of the above-noted properties will be monitored between this date and the end of the fiscal year – June 30, 2027. Staff will prioritize those properties that are behind schedule for completion by September 30, 2026. Description of monitoring to be performed to ensure corrective action steps are taken: Staff will prioritize those properties that are behind schedule with the goal of completion by the end of the 3rd calendar quarter (September 30, 2026). The Housing Division Manager will require staff to provide on a bi-weekly basis a list of properties that have been scheduled for visits as well as results of those recently completed (both for the 24 properties and regularly scheduled visits). Unlike in past years, the monitoring visits will be spread throughout the year so that they can be completed in an orderly fashion and staff will have more flexibility to adjust to the property managers’ schedules for the visits. Once this fiscal year is complete, all of the properties should be back on a triennial basis for monitoring.
View Audit 412843
Finding 1238029 (2025-015)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Cash Management Internal Control / Segregation of Duties HUD Housing Programs
To Prevent this from occurring in the future, ACED will implement a formal review and reconciliation process prior to submitting all HOME Drawdown requests. Expenditures will be recorded in JDE and reconciled to the supporting documentation before any reimbursement is submitted to HUD. . A tracking ...
To Prevent this from occurring in the future, ACED will implement a formal review and reconciliation process prior to submitting all HOME Drawdown requests. Expenditures will be recorded in JDE and reconciled to the supporting documentation before any reimbursement is submitted to HUD. . A tracking process will be put in place to know the submission of payment request and the drawn down A supervisor review will verify that all expenditures have been accurately recorded, properly completed, and supported before drawdown is approved. Timetable of dates for performance of planned corrective action steps including completion date: Effective immediately, all HOME drawdown vouchers will require the corresponding journal entry to be completed and posted in JDE prior to submitting the drawdown request to HUD. This procedure will be followed for all future HOME reimbursements. Description of monitoring to be performed to ensure corrective action steps are taken: Management will review each HOME drawdown prior to submission to confirm that: the 1. The related journal entry has been completed and posted in JDE 2. The recorded expenditures agree to the drawdown voucher 3. Supporting documentation has been reconciled and approved.
View Audit 412843
Finding 1238028 (2025-014)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring Cash Management HUD Housing Programs
ACED accounting staff will make the journal entry to reclassify the expenditure. The accounting staff will document more closely all program income and consistently record all expenditures in the appropriate expenditure accounts. D. Timetable of dates for performance of planned corrective action ste...
ACED accounting staff will make the journal entry to reclassify the expenditure. The accounting staff will document more closely all program income and consistently record all expenditures in the appropriate expenditure accounts. D. Timetable of dates for performance of planned corrective action steps including completion date: This will be an immediate action as of July 8, 2026. Description of monitoring to be performed to ensure corrective action steps are taken: The accounting staff will maintain a tracking sheet of the dates of the expenditures and notate the accounts the items were recorded to and this will be reviewed by the Assistant Director of Finance.
View Audit 412843
Finding 1238027 (2025-007)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Cash Management HUD Housing Programs Reporting
Corrective action steps taken and/or planned: We have reviewed the Cash-on-Hand reports and determined that the issue stems from program income balances being carried over and erroneously added to the grant balances each reporting period. Since program income is the first funding drawn down before e...
Corrective action steps taken and/or planned: We have reviewed the Cash-on-Hand reports and determined that the issue stems from program income balances being carried over and erroneously added to the grant balances each reporting period. Since program income is the first funding drawn down before entitlement funding it should be a zero balance at the end of the quarter. We will implement a process for the accounting staff to pull the PR01 – HUD Grants and Program Income report to compare the program income balance, when completing the Cash-on Hand report each quarter to verify program income expenditures. D. Timetable of dates for performance of planned corrective action steps including completion date: This process will be immediately implemented for the 2nd quarter 2026, Cash-on-Hand report. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Cash-on-Hand report and all supporting documentation will be submitted to the Assistant Director or Finance, as well as the Assistant Director of Operations for review to ensure accuracy before the report is submitted in the IDIS system for HUD’s approval.
View Audit 412843
Finding 1238026 (2025-006)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Allowable Costs / Cost Principles § 200.405
Corrective action steps taken and/or planned: There are 2 primary reasons for the delay in submitting cross charges. One, an EA authorizing cross charges for specific programs had not been submitted. The EA has been submitted and approved and all outstanding cross charges are being processed at the ...
Corrective action steps taken and/or planned: There are 2 primary reasons for the delay in submitting cross charges. One, an EA authorizing cross charges for specific programs had not been submitted. The EA has been submitted and approved and all outstanding cross charges are being processed at the time of this response. The second reason is due to the reimbursement process for some of the programs that the Department staff administers. The department, for many programs, acts as the sponsoring applicant, on behalf of non-profit agencies because certain programs disallow non-profits to apply on their own. Many of the programs do not pay costs up front to the department, requiring that the non-profits pay from their local funds, therefore delaying the ability to cross-charge costs to reimburse the CDBG program immediately. It was discovered after the former Senor Fiscal Manager left that billing for many projects had not occurred. The department has developed a process to bill the non-profits for the allowable administrative costs as soon as work on the projects begins to be able to reimburse CDBG timelier. Timetable of dates for performance of planned corrective action steps including completion date: At the time of this response cross-charges are being processed. Do. It is anticipated that all outstanding cross charges will be completed by the end of June 2026. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Assistant Director, Operations and Assistant Director, Finance will work closely to ensure cross charges are completed in a timely manner now that processes have been established for all funding sources.
View Audit 412843
Finding 1238025 (2025-005)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring Procurement, Suspension & Debarment Reporting
Corrective action steps taken and/or planned: The delay in reporting the initial project (50-7.4A) is the result of the Federal government transitioning the FSRS system to SAM.GOV. The staff member responsible for entering the data experienced a delay in getting his permission and access to enter da...
Corrective action steps taken and/or planned: The delay in reporting the initial project (50-7.4A) is the result of the Federal government transitioning the FSRS system to SAM.GOV. The staff member responsible for entering the data experienced a delay in getting his permission and access to enter data into the system. Once administrative permissions were granted the project was entered. The second project contained an erroneous subaward date. Once the error was discovered the error was corrected. There are two staff with sufficient access to report in SAM.gov, therefore we anticipate no further delays going forward. Timetable of dates for performance of planned corrective action steps including completion date: This has been completed E. Description of monitoring to be performed to ensure corrective action steps are taken: Staff will provide the SAM.GOV tracking spreadsheet to the Operations Manager, Kaseem Bey monthly.
View Audit 412843
Finding 1238024 (2025-004)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Procurement, Suspension & Debarment
Corrective action steps taken and/or planned: Health Department will verify Tryfacta Inc. is not suspended or debarred. Health Department conducted a joint meeting with Purchasing Department and Budget Department Grants Team on June 4, 2026 to align on expectations moving forward. Purchasing Departm...
Corrective action steps taken and/or planned: Health Department will verify Tryfacta Inc. is not suspended or debarred. Health Department conducted a joint meeting with Purchasing Department and Budget Department Grants Team on June 4, 2026 to align on expectations moving forward. Purchasing Department will incorporate a SAM.GOV verification process to ensure all prospective vendors are screened for debarment or suspension prior to contract award. D. Timetable of dates for performance of planned corrective action steps including completion date: 06/04/2026 Health Department verified that Tryfacta Inc. is not suspended nor debarred on SAM.GOV Description of monitoring to be performed to ensure corrective action steps are taken: June 2026 Health Department verified that Tryfacta Inc. is not suspended nor debarred on SAM.GOV
View Audit 412843
Finding 1238023 (2025-003)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Cash Management Program Income
Corrective action steps taken and/or planned: Allegheny County Health Department will send a supplemental check of $241,000 for interest earned through November 2025 to the Department of Health and Human Services. Timetable of dates for performance of planned corrective action steps including comple...
Corrective action steps taken and/or planned: Allegheny County Health Department will send a supplemental check of $241,000 for interest earned through November 2025 to the Department of Health and Human Services. Timetable of dates for performance of planned corrective action steps including completion date: All required activities will be completed by 09/30/2026. Description of monitoring to be performed to ensure corrective action steps are taken: ACHD Finance Manager, Financial Planning Supervisor, and Grants Manager will monitor the situation to ensure the supplemental payment is issued to the Department of Health and Human Services.
View Audit 412843
Finding 1238022 (2025-011)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Subrecipient Monitoring § 200.425
The Administrator and Compliance Manager will update the risk assessment to redefine High Risk Providers based on Concerns and not on date of prior visit to ensure appropriate visits are conducted timely. Timetable of dates for performance of planned corrective action steps including completion date...
The Administrator and Compliance Manager will update the risk assessment to redefine High Risk Providers based on Concerns and not on date of prior visit to ensure appropriate visits are conducted timely. Timetable of dates for performance of planned corrective action steps including completion date: The Administrator and Compliance Manager will update risk assessment by September 30, 2026 and meet quarterly beginning October 31, 2026 to review risk assessment and providers to be listed on audit schedule. E. Description of monitoring to be performed to ensure corrective action steps are taken: The Administrator will review and ensure risk assessment is updated and incorporated by October 31, 2026. Quarterly meetings between Administrator and Compliance Manager will be scheduled to ensure appropriate providers are included in the audit schedule.
View Audit 412843
Finding 1238021 (2025-012)
Material Weakness 2025
County of Allegheny, Pennsylvania
PA
Reporting Procurement, Suspension & Debarment Subrecipient Monitoring
DHS will reiterate to providers the importance of timely submission of their expenses. If issues arise or system issues occur, as was the case here, DHS will be proactive in requesting an extension from SAMHSA. DHS will follow the Federal Funding Accountability and Transparency Act requirements and ...
DHS will reiterate to providers the importance of timely submission of their expenses. If issues arise or system issues occur, as was the case here, DHS will be proactive in requesting an extension from SAMHSA. DHS will follow the Federal Funding Accountability and Transparency Act requirements and will report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). DHS will identify all first-tier direct recipients who meet the eligibility criteria and the required data elements will be entered into FSRS. Timetable of dates for erforman‘ f corrective a n he ' In ‘ completion date: All first-tier direct recipients who meet the eligibility criteria will be identified, and the required data elements for those first-tier direct recipients will be entered into FSRS by 12/31/26. Annually, a review of financial transactions and payments to first-tier direct recipients associated with Federal awards will be performed to determine the direct recipients that received $3 0,000 or more. The list of direct recipients will be reconciled to the submissions that have been made into F SRS during the year to ensure completeness of reporting.
View Audit 412843
Finding 1238018 (2025-001)
Material Weakness 2025
SOLAR & STORAGE INDUSTRIES INSTITUTE
DC
Subrecipient Monitoring § 200.331 § 200.332
Finding 2025-001 – Subaward Documentation and Subrecipient Monitoring-Corrective Action Completed or In Progress: • In September 2026, SI2 completed documented risk assessments for five subrecipients using a form addressing the factors in 2 CFR 200.332(c), and documented its cost-share review proces...
Finding 2025-001 – Subaward Documentation and Subrecipient Monitoring-Corrective Action Completed or In Progress: • In September 2026, SI2 completed documented risk assessments for five subrecipients using a form addressing the factors in 2 CFR 200.332(c), and documented its cost-share review process in a written narrative. SI2 will complete the assessments for the remaining subrecipients, prepare an assessment at the time of each new subaward, and update assessments as circumstances change. • SI2 will execute a formal subaward agreement with Kearns & West for the SUDS engagement, in the form used for the SEEDS subawards, and will adopt a standard subaward template and execution checklist for all future subawards. • SI2 will perform and retain evidence of the monitoring activities (invoice review and approval, determination of applicable subrecipient audit requirements and verification of compliance with those requirements, including review of Single Audit reports when applicable) beginning with fiscal year 2026. • SI2 will expand its Accounting Policies and Procedures Manual to specify how subrecipient monitoring activities are performed, documented, and retained.
View Audit 412842
Finding 1238014 (2025-001)
Material Weakness 2025
Mercy Haven Inc.
NY
Cash Management HUD Housing Programs Reporting
Management is aware of the finding and will develop the following action plan to correct. The CFO, John Murray, will be responsible to correct the recognized deficiency. The plan will be for management to contact and work with HUD Technical Assistance to try to get all rejected filings previously su...
Management is aware of the finding and will develop the following action plan to correct. The CFO, John Murray, will be responsible to correct the recognized deficiency. The plan will be for management to contact and work with HUD Technical Assistance to try to get all rejected filings previously submitted to accepted status. If problems cannot be resolved, management’s plan is to hire a new third party consultant to work with HUD Technical Assistance to submissions up to date.
View Audit 412836
Finding 1238013 (2025-002)
Material Weakness 2025
TOWN OF POTSDAM, NEW YORK
NY
Equipment & Real Property Management
Name of Auditee: Town of Potsdam, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2025 CAP Prepared by: Marty Miller, Supervisor Telephone: (315) 265-4310 (2) Finding 2025-002 Management’s Response: Management will establish a capitalization t...
Name of Auditee: Town of Potsdam, New York Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended December 31, 2025 CAP Prepared by: Marty Miller, Supervisor Telephone: (315) 265-4310 (2) Finding 2025-002 Management’s Response: Management will establish a capitalization threshold and take an initial inventory of its capital assets for the purpose of creating a capital asset subsidiary ledger for accounting and financial reporting purposes. Person Responsible for Corrective Action: Marty Miller, Town Supervisor Anticipated Completion Date: December 31, 2026
View Audit 412835
Finding 1238012 (2025-002)
Material Weakness 2025
Community Minded Enterprises
WA
Subrecipient Monitoring § 200.332
Corrective action planned: Community-Minded Enterprises (CME) agrees with the finding and has implemented a formal Subrecipient Risk Assessment and Monitoring Policy and related procedures to strengthen its subrecipient oversight process and ensure compliance with 2 CFR §200.332. Under the new polic...
Corrective action planned: Community-Minded Enterprises (CME) agrees with the finding and has implemented a formal Subrecipient Risk Assessment and Monitoring Policy and related procedures to strengthen its subrecipient oversight process and ensure compliance with 2 CFR §200.332. Under the new policy, CME will conduct and document a risk assessment prior to executing a subaward. The assessment evaluates factors including prior experience with similar awards, financial stability, audit and monitoring history, internal controls, management or staffing changes, prior corrective actions, fraud risk indicators, and SAM/debarment status. Each subrecipient will be assigned a documented risk rating of Low, Moderate, or High, and the results of the assessment will determine the appropriate level and frequency of monitoring throughout the subaward period. CME has also established defined responsibilities for risk assessment, financial review, program monitoring, compliance oversight, and documentation. Risk assessments and related monitoring documentation will be maintained as part of the subrecipient file to demonstrate compliance with federal requirements. Anticipated completion date: October 1, 2026 Contact person responsible for corrective action: Director of Risk & Compliance, Finance, and applicable Program Director
View Audit 412833
Finding 1238011 (2025-003)
Material Weakness 2025
Lawrence County
IN
Internal Control / Segregation of Duties § 200.1 § 200.303
FINDING 2025-003 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Non-Compliance Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@lawrencecounty....
FINDING 2025-003 Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Audit Findings: Material Weakness, Non-Compliance Contact Person Responsible for Corrective Action: Martha L. Arnold-Turner Contact Phone Number and Email Address: 812-275-3111, mturner@lawrencecounty.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The county corrective action plan will be designed to implement a proper system of internal controls that will ensure compliance with the Reporting requirements of the grant and has already started with the report that was due in 2026. - The County will continue to implement internal controls that will prevent or correct noncompliance. For all Federal grants that require reports, after one person who understands the program and its requirements prepares the report, another person will continue to review the report for accuracy and completeness prior to it being submitted. Anticipated Completion Date: 12/31/2026
View Audit 412831
Finding 1238007 (2025-001)
Material Weakness 2025
City of Plymouth
MN
Reporting Internal Control / Segregation of Duties § 200.502 § 200.510
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS – ALL FEDERAL PROGRAMS 2025-001 Reporting Compliance Requirement – Schedule of Expenditures of Federal Awards (SEFA) Finding Summary 2 CFR § 200.510 requires that the City of Plymouth, Minnesota (the C...
MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE – SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS – ALL FEDERAL PROGRAMS 2025-001 Reporting Compliance Requirement – Schedule of Expenditures of Federal Awards (SEFA) Finding Summary 2 CFR § 200.510 requires that the City of Plymouth, Minnesota (the City) prepare appropriate annual financial statements, including the Schedule of Expenditures of Federal Awards (SEFA), which must include the total federal awards expended as determined in accordance with 2 CFR § 200.502. The City did not have proper controls in place to ensure completeness of the SEFA and compliance with this requirement. During our audit, we noted the City did not have sufficient controls in place to ensure the accurate preparation of the SEFA in compliance with this requirement. The City’s SEFA for fiscal 2025 was understated by $1,587,830 due to the exclusion of federal expenditures incurred during the period, requiring a restatement of the previously issued SEFA and additional major program testing. Corrective Action Plan Actions Planned – The SEFA understatement resulted from a lack of coordination between the department that obtained and administered the federal grant and with finance department staff responsible for preparing the SEFA. To strengthen the year-end reporting process, the City has implemented updated procedures requiring a grant-level reconciliation of expenditures and revenues at year-end to ensure they are recorded in the proper fiscal period before preparing the SEFA. Federal grant coordinators and finance department staff will jointly review federal expenditures for accuracy and timing. This strengthened process will help ensure complete and accurate federal expenditure reporting in the SEFA. Official Responsible – The City’s Finance Director, Andrea Rich. Planned Completion Date – December 31, 2026. Disagreement With or Explanation of Finding – The City agrees with the finding and has implemented additional procedures to strengthen controls over reporting. Plan to Monitor – The City’s Finance Director, Andrea Rich, will verify that year-end grant reconciliations are completed and reviewed prior to SEFA preparation.
View Audit 412827
Finding 1237997 (2025-002)
Material Weakness 2025
Greenwich Communities (f/ka)housing Authority of the Town of Greenwich
CT
Subrecipient Monitoring HUD Housing Programs Eligibility
Greenwich Communities accepts the audit finding that electronic income verification was not performed timely in twenty-nine instances, and we have already implemented corrective actions to resolve the issue. Corrective Actions Completed: • Targeted Training was provided to the manager responsible fo...
Greenwich Communities accepts the audit finding that electronic income verification was not performed timely in twenty-nine instances, and we have already implemented corrective actions to resolve the issue. Corrective Actions Completed: • Targeted Training was provided to the manager responsible for income verifications. • Process Review sessions ensured that the manager fully understands the correct verification workflow and strict compliance deadlines. • Updated Tracking mechanisms were put in place to flag pending verifications before they become overdue. Preventive Measures: • Regular Monitoring by supervisors will catch any delayed verifications immediately. • Monthly Checks will ensure staff continue to follow the correct timeline for electronic income verification.
View Audit 412825
« 1 66 67 69 70 2415 »