Corrective Action Plans

Finding 1237996 (2025-001)

Material Weakness 2025

Greenwich Communities (f/ka)housing Authority of the Town of Greenwich

CT

HUD Housing Programs

It is important to note that the issues highlighted in the 2025 audit findings occurred entirely prior to the implementation of our corrective action plan. Since these procedural updates were established, we have experienced zero HUD reporting discrepancies. Historically, this finding was mainly due...

It is important to note that the issues highlighted in the 2025 audit findings occurred entirely prior to the implementation of our corrective action plan. Since these procedural updates were established, we have experienced zero HUD reporting discrepancies. Historically, this finding was mainly due to delays in the processing and payment of utility invoices. This was in part attributed to a staff shortage in accounts payable coupled with an increase in the number of properties under management, which significantly heightened the volume of utility invoices. To permanently address these issues, we hired a staff accountant in August 2024 whose dedicated responsibilities include the accounting for utility expenses. We have since implemented additional procedures to strengthen utility processing and ensure invoices are processed and paid timely. This includes maintaining a comprehensive monthly analysis of utility expenses to track invoices, ensuring everything is processed timely and/or accrued properly. We also perform a rigorous variance analysis of expenses, whereby significant variations are promptly investigated and resolved. Effective for the 2025/2026 utility cost reporting period and moving forward, we have operationalized a robust review process: utility cost reports are prepared by the staff accountant, reviewed by the Controller, and given final approval by the Chief Financial Officer.

View Audit 412825

Finding 1237995 (2025-002)

Material Weakness 2025

Housing Authority of the City of Sheboygan

WI

Cash Management

Corrective Action Planned: The Authority will draw down CFP funds on a reimbursement basis or can ensure subsequent disbursement within three business days to ensure compliance with 31 CFR Part 205.

View Audit 412821

Finding 1237994 (2025-001)

Material Weakness 2025

Housing Authority of the City of Sheboygan

WI

Internal Control / Segregation of Duties

Corrective Action Planned: Management acknowledges the limitation in staffing levels and recognizes that complete segregation of duties is not currently feasible. To mitigate the risks associated with this condition, the Authority will strengthen compensating controls and increase oversight by manag...

Corrective Action Planned: Management acknowledges the limitation in staffing levels and recognizes that complete segregation of duties is not currently feasible. To mitigate the risks associated with this condition, the Authority will strengthen compensating controls and increase oversight by management and the Board of Commissioners. The following actions will be implemented: 1. Enhanced Board Oversight • The Board of Commissioners will continue to review and approve monthly financial statements, bank reconciliations, budget-to-actual reports, and check registers. • Financial reports will be presented at regularly scheduled board meetings, and evidence of review will be documented in meeting minutes. 2. Cash Disbursement Controls • All invoices will be reviewed and approved by the Executive Director prior to payment. • The Board of Commissioners will review disbursement listings on a monthly basis. • Checks and electronic payments exceeding established thresholds will require dual authorization where feasible. 3. Payroll Review Procedures • Payroll registers and supporting documentation will be reviewed and approved by the Executive Director prior to processing. • Changes to employee pay rates, benefits, or personnel status will be supported by approved documentation implemented by the Executive Director and reviewed by the Administrative Coordinator for accuracy. 4. Cash Receipt Monitoring • Cash receipt reports will be reconciled to bank deposits on a timely basis. • Management will periodically review deposit activity and reconciliation documentation to verify completeness and accuracy. 5. Independent Review of Financial Reporting • Financial statements, grant reporting, and required submissions will be reviewed by the Executive Director and presented to the Board for oversight. • Significant journal entries and adjusting entries will be reviewed and approved by management. • Additional assistance with financial reporting and compliance submissions from Hawkins Ash (Fee Accountant). 6. Annual Evaluation of Staffing and Internal Controls • Management and the Board will annually assess staffing levels and opportunities to further segregate duties as resources permit. • Any changes in staffing or technology that could improve internal controls will be evaluated and implemented when financially feasible.

View Audit 412821

Finding 1237993 (2025-001)

Material Weakness 2025

Pennsylvania District Attorneys Institute

PA

Procurement, Suspension & Debarment Subrecipient Monitoring

Audit Finding: During the 2025 audit, PDAI was notified that it is a requirement to document and maintain SAM.gov vendor eligibility verifications for procurement transactions that exceed $25,000.00 per contracted year and are charged to federal programs or any sub awardees regardless of amount. Vie...

Audit Finding: During the 2025 audit, PDAI was notified that it is a requirement to document and maintain SAM.gov vendor eligibility verifications for procurement transactions that exceed $25,000.00 per contracted year and are charged to federal programs or any sub awardees regardless of amount. Views of officials responsible: We acknowledge that internal control should be strengthened by reviewing the current Uniform Guidance Requirements - all vendors at or above the designated threshold (2025 was $25,000.00/contracted year) and all sub awardees must be verified thorugh the System for Award Management website (SAM.gov) and a screenshot/printed screen must be kept for documentation. Corrective Action: Beginning in Quarter 4 of 2026, routine checks will be completed for any PDAI vendors that are contracted to be paid over the threshold designated in the Uniform Guidance Requirements and all sub awardees before any initial payments are made and then concurrently on a quarterly basis. This threshold will be reviewed on a yearly basis to stay up to date with the Uniform Guidance Requirements. Management has designated a specific preparer and reviewer while requiring sign offs as a secondary check and balance. Responsible Parties: Jennell Miller, Accounting Manager Tina Fornstrom, Business Manager Implementation Date: October 1, 2026 (start of Q4 2026) Ongoing Monitoring: The Accounting Manager and Business Manager will work together ensuring guidelines are up to date, regular checks are completed and the opposite party will sign off after reviewing the documentation.

View Audit 412813

Finding 1237991 (2025-002)

Material Weakness 2025

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

HUD Housing Programs Reporting

FINDING NO. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: S...

FINDING NO. 2025-002: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: The Project should implement procedures to comply with all applicable HUD regulations and ensure the annual utility allowance analysis is performed with supporting documentation retained. Action Taken: Staff training has been provided regarding UA support and annual analysis and included in monthly reporting procedures. If the Oversight Agency for Audit has questions regarding these plans, please call Irene Phillips at 954-835-9200. Sincerely yours, Irene Phillips Irene Phillips, CFO

View Audit 412807

Finding 1237990 (2025-001)

Material Weakness 2025

Rayne Elderly Housing Corporation Operating As Leisure Lane Apartments

FL

Procurement, Suspension & Debarment HUD Housing Programs Reporting

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33...

Oversight Agency for Audit, Rayne Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2025. Name and address of independent public accounting firm: Bellows Associates, P.A., 5401 N University Drive, Suite 201 Coral Springs, Florida 33067 Audit period: January 1, 2025 through December 31, 2025 The finding from the December 31, 2025 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. SECTION III - FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING No. 2025-001: Section 202 Supportive Housing for the Elderly, ALN 14.157 Recommendation: Management should implement procedures to ensure the replacement reserve is properly funded on a monthly basis and fund the account for the total deficient amount or obtain a HUD approved retroactive suspension for the period. Action Taken: The verification of the correct funding amounts is now confirmed against approved 9250 on a monthly basis, and is a step that is being added on the month-end close checklist. RR will be funded correctly by 12.31.26. This property requested a suspension due to the overfunding of the RR account.

View Audit 412807

Finding 1237989 (2025-002)

Material Weakness 2025

Housing Authority of the City of Wisconsin Rapids

WI

Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties

Corrective Action Planned: The Authority will closely monitor all deposits to make sure that the amount of funds on deposit are protected by federal deposit insurance, corporate surety bond, or collateral.

View Audit 412805

Finding 1237988 (2025-001)

Material Weakness 2025

Housing Authority of the City of Wisconsin Rapids

WI

Internal Control / Segregation of Duties

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 412805

Finding 1237986 (2025-002)

Material Weakness 2025

The Association of Brewers, Inc. Dba Brewers Association, Inc.

CO

Procurement, Suspension & Debarment

Foreign Market Development Cluster – Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations, and main...

Foreign Market Development Cluster – Assistance Listing No. 10.601 and 10.618 Recommendation: We recommend that the Organization revise its procurement process so that procurement procedures apply to all transactions using thresholds and procurement methods specified by federal regulations, and maintain documentation required by such regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Brewers Association will work with their contracted third-party, Bryant Christie Inc., to document the procurement method followed and maintain documentation required prior to vendor selection and claim submission. Name of the contact person responsible for corrective action: Drew Rosanova Planned completion date for corrective action plan: October 2026

View Audit 412773

Finding 1237984 (2025-002)

Material Weakness 2025

Miami County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Annette Phillippo Contact Phone Number and Email Address: 765-472-3901, ext. 1240 and aphillippo@miamicountyin.go...

FINDING 2025-002 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – Procurement and Suspension and Debarment Contact Person Responsible for Corrective Action: Annette Phillippo Contact Phone Number and Email Address: 765-472-3901, ext. 1240 and aphillippo@miamicountyin.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Policies and procedures will be put in place to search on sam.gov to determine if a vendor has been suspended or disbarred. Anticipated Completion Date: September 2026 INDIANA STATE

View Audit 412772

Finding 1237983 (2025-005)

Material Weakness 2025

Housing Authority of the City of Camden

NJ

HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by December 31, 2026.

View Audit 412765

Finding 1237982 (2025-004)

Material Weakness 2025

Housing Authority of the City of Camden

NJ

HUD Housing Programs

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by December 31, 2026.

View Audit 412765

Finding 1237981 (2025-003)

Material Weakness 2025

Housing Authority of the City of Camden

NJ

HUD Housing Programs Special Tests & Provisions

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by December 31, 2026.

View Audit 412765

Finding 1237980 (2025-002)

Material Weakness 2025

Housing Authority of the City of Camden

NJ

HUD Housing Programs Eligibility

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director...

Authority's Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Housing Voucher Cluster to ensure that established internal control policies are being followed on a timely basis. Marisol Aponte, Acting Director of Housing Choice Voucher Program, is responsible for ensuring the deficiencies have been rectified by December 31, 2026.

View Audit 412765

Finding 1237979 (2025-005)

Material Weakness 2025

NORTHERN ROCKY MOUNTAIN ECONOMIC DEVELOPMENT DISTRICT

MT

Allowable Costs / Cost Principles § 200.403

Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The $2,871 misclassified expenditures has been reclassified to the correct account. The corrective action described in response to Finding 1 applies uniformly to expense classifications, with no separate o...

Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The $2,871 misclassified expenditures has been reclassified to the correct account. The corrective action described in response to Finding 1 applies uniformly to expense classifications, with no separate or exception process.

View Audit 412764

Finding 1237978 (2025-004)

Material Weakness 2025

NORTHERN ROCKY MOUNTAIN ECONOMIC DEVELOPMENT DISTRICT

MT

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The corrective action described in response to Finding 2 applies uniformly to disbursements of the RLF program funds, with no separate or exception process. Northern Rocky Mountain Economic Development Dis...

Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. The corrective action described in response to Finding 2 applies uniformly to disbursements of the RLF program funds, with no separate or exception process. Northern Rocky Mountain Economic Development District (NRMEDD) agrees with the recommendation. NRMEDD will establish a policy to place a secondary review on expenditures. The Executive Director approves invoices for payment and forwards them to the Bookkeeper who prepares the check for signature. Additionally, checks or disbursements exceeding $10,000 require Board approval. This uniform application ensures RLF disbursement receives the same level of control as all other organizational expenditures.

View Audit 412764

Finding 1237977 (2025-004)

Material Weakness 2025

BRADFORD CITY WATER AUTHORITY

PA

Internal Control / Segregation of Duties

Segregation of Duties - Auditor’s recommendation: Management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable. Under these conditions, the most effective controls lie in the Board's know...

Segregation of Duties - Auditor’s recommendation: Management should constantly be aware of this condition and realize that the concentration of duties and responsibilities in a limited number of individuals is not desirable. Under these conditions, the most effective controls lie in the Board's knowledge of matters relating to the Authority's operations. The Board's continued involvement in the Authority's operations is needed to mitigate the lack of segregated duties. The Authority could enhance its internal controls by having a member of the Board of Directors or someone independent of the preparer perform the following functions: review monthly bank reconciliations; review journal entries; review payroll journals that summarize employee compensation; and review check registers. Water Authority’s Response: Because of the limited number of personnel in the office, the Water Authority recognizes the limitations with regard to segregation of duties and therefore will consider mitigating controls. The Water Authority will continue to have a Supervisor review monthly bank reconciliations.

View Audit 412758

Finding 1237975 (2025-003)

Material Weakness 2025

BRADFORD CITY WATER AUTHORITY

PA

Internal Control / Segregation of Duties Reporting

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendations: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the Water Authority should continue to review and accept both proposed adjusting jo...

Adjusting Journal Entries and Required Disclosures to the Financial Statements Auditor’s Recommendations: Although auditors may continue to provide such assistance both now and in the future, under the pronouncement, the Water Authority should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the drafted financial statements. Water Authority’s Response: The Water Authority has received, reviewed and approved all journal entries, footnote disclosures and draft financial statements proposed for the current year audit. The Water Authority will continue to review and approve similar information in future years. Further, the Water Authority believes it has a thorough understanding of these financial statements and the ability to make informed judgments on those financial statements. Lastly, the Water Authority considers such assistance provided by the auditors to be the most cost effective manner to prepare such information.

View Audit 412758

Finding 1237971 (2025-002)

Material Weakness 2025

Lake County General Health District

OH

Subrecipient Monitoring Reporting Material Weakness § 200.208 § 200.328

Finding Number: 2025-002 Planned Corrective Action: Board of Elections has been provided with additional training by the Commissioners Finance staff on grant management and reporting. Necessary reports were filed with Secretary of State as required for the current fiscal year. Anticipated Completion...

Finding Number: 2025-002 Planned Corrective Action: Board of Elections has been provided with additional training by the Commissioners Finance staff on grant management and reporting. Necessary reports were filed with Secretary of State as required for the current fiscal year. Anticipated Completion Date: 08/31/2026 Responsible Contact Person: Dante Lewis, Board of Elections Director

View Audit 412751

Finding 1237970 (2025-002)

Material Weakness 2025

Cahaba Medical Care Foundation

AL

Allowable Costs / Cost Principles Material Weakness Significant Deficiency § 200.430

Corrective action planned Effective in fiscal year 2026, the Organization will implement a time and effort reporting process for employees whose compensation is charged, in whole or in part, to federal awards. Actual time and effort will be documented and reviewed on a regular basis to support payro...

Corrective action planned Effective in fiscal year 2026, the Organization will implement a time and effort reporting process for employees whose compensation is charged, in whole or in part, to federal awards. Actual time and effort will be documented and reviewed on a regular basis to support payroll allocations. Where budget estimates are used for interim allocations, management will perform periodic reconciliations to actual activity and make timely adjustments as necessary. Policies and procedures will be updated, and relevant personnel will receive training on Uniform Guidance requirements related to personnel expense reporting and allocation. Anticipated completion date December 31, 2026 Contact person responsible for corrective action Chief Financial Officer

View Audit 412747

Finding 1237968 (2025-002)

Material Weakness 2025

Georgia Association of Conservation Districts, Inc.

GA

2025-02: Maintenance of the General Ledger Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other ...

2025-02: Maintenance of the General Ledger Name of contact person: Katie Sponberger, Executive Director Corrective Action: The books and records of the Association will continue to be kept on a modified accrual basis throughout the year, with accruals for any receivables and payables, and any other accruals be made at year end to ensure accurate reporting. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 412743

Finding 1237967 (2025-001)

Material Weakness 2025

Georgia Association of Conservation Districts, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2025-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compens...

2025-01: Segregation of Duties Name of contact person: Katie Sponberger, Executive Director Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. The costs of segregating certain duties exceeds the benefit and therefore, nonfinancial employees will be trained to provide some assistance in these areas. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 412743

Finding 1237948 (2025-003)

Material Weakness 2025

Grant County

IN

Procurement, Suspension & Debarment Subrecipient Monitoring § 200.303

FINDING 2025-003 Finding Subject: 21.027 State and Local Fiscal Recovery Fund - Suspension and Debarment Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: We ...

FINDING 2025-003 Finding Subject: 21.027 State and Local Fiscal Recovery Fund - Suspension and Debarment Contact Person Responsible for Corrective Action: Angela Jarvis, County Auditor Contact Phone Number and Email Address: 765-668-6552 ajarvis@grantcounty.in.gov Views of Responsible Officials: We Concur with the finding. Description of Corrective Action Plan: We recognize the importance of ensuring that federal funds are not provided to individuals or entities that are suspended or debarred. To correct this issue on future agreements, the appropriate suspension and debarment provisions will be incorporated into the agreement at the time of drafting and prior to execution. Anticipated Completion Date: September 8, 2026

View Audit 412738

Finding 1237947 (2025-001)

Material Weakness 2025

Pittsburgh Community Services, Inc.

PA

As a Community Action Agency, we recognize the importance of ensuringmeaningful representation from the low-income sector on our Board ofDirectors. While we currently do not have a sufficient number ofdemocratically elected low-income representatives seated, we have taken, andcontinue to take, activ...

As a Community Action Agency, we recognize the importance of ensuringmeaningful representation from the low-income sector on our Board ofDirectors. While we currently do not have a sufficient number ofdemocratically elected low-income representatives seated, we have taken, andcontinue to take, active steps to address this gap.We anticipate filling the slots to be in compliance by the end of 2026, havingraised the profile of PCSI within the community, with the goal of attractingenthusiastic and committed low-income sector representatives who can be seatedon our board in accordance with federal and state guidelines.As part of our continuous improvement efforts, we actively incorporatecustomer feedback to enhance our programs. We also engage frontline staff andcustomers to help us refine, improve, and strengthen services that supportfinancial stability and self-sufficiency.We remain fully committed to fulfilling the tripartite board structure andwill continue our targeted recruitment efforts until the low-income sectorseats are appropriately filled.

View Audit 412726

Finding 1237946 (2025-006)

Material Weakness 2025

City of Vincennes

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2025-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-677-3959 clane@vincennes.in.gov Views of Responsible Officials: We concur with th...

FINDING 2025-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Reporting Contact Person Responsible for Corrective Action: Catherine MM Lane Contact Phone Number and Email Address: 812-677-3959 clane@vincennes.in.gov Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All reports will be prepared by the clerk’s office and will be reviewed for errors and omissions by someone who is knowledgeable about the reporting requirements prior to submission. Anticipated Completion Date: The corrective action plan will be implemented by December 31, 2026.

View Audit 412721

Corrective Action Plans

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