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Corrective Action Plans

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Finding 1166203 (2025-001)
Material Weakness 2025
Holy Rosary Senior Residence Inc.
NJ
Subrecipient Monitoring HUD Housing Programs Significant Deficiency
Corrective Action Plan: Management agrees with the finding and will take steps to adjust the budget and ensure the R&R account is adequately funded moving forward. Anticipated Completion date: 07/14/2025
Corrective Action Plan: Management agrees with the finding and will take steps to adjust the budget and ensure the R&R account is adequately funded moving forward. Anticipated Completion date: 07/14/2025
View Audit 377119
Finding 1166202 (2025-003)
Material Weakness 2025
City of Marine City
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Cash Management
RESPONSE: The practice of checking the debarment list had occurred in the past; the keeping of a "proof of practice" was not done. Going forward, this practice will be documented. TIMEFRAME FOR CORRECTIVE ACTION: Immediate. RESPONSIBLE CONTACT PERSON: Katy Posey, Financial Director/Treasurer
RESPONSE: The practice of checking the debarment list had occurred in the past; the keeping of a "proof of practice" was not done. Going forward, this practice will be documented. TIMEFRAME FOR CORRECTIVE ACTION: Immediate. RESPONSIBLE CONTACT PERSON: Katy Posey, Financial Director/Treasurer
View Audit 377112
Finding 1166199 (2025-002)
Material Weakness 2025
Riverside Community School District
IA
Internal Control / Segregation of Duties
We will continue to review our procedure and implement controls when possible
We will continue to review our procedure and implement controls when possible
View Audit 377090
Finding 1166195 (2025-002)
Material Weakness 2025
Washington Maritime Blue
WA
Procurement, Suspension & Debarment
Description: Significant deficiency in internal control over compliance related to suspension and debarment. Cause: Though the Organization has established internal controls for suspension and debarment, the Organization made an incorrect determination that the suspension and debarment requirements ...
Description: Significant deficiency in internal control over compliance related to suspension and debarment. Cause: Though the Organization has established internal controls for suspension and debarment, the Organization made an incorrect determination that the suspension and debarment requirements outlined in 2 CFR 200 Part 180 only applied to subawards. Effect: The Organization did not fully comply with the suspension and debarment requirements regarding covered transactions. Corrective Action: • The Organization’s management previously had an incorrect understanding of the Suspension & Debarment requirements of 2 CFR Part 180. Management was aware that Suspension & Debarment verification is required for subawards, but did not realize that this requirement also extends to vendors when procuring goods or services in excess of $25,000. Washington Maritime Blue’s management is committed to ongoing professional development in order to maintain the highest standards for financial reporting and regulatory compliance, and we became aware of this error mid-way through the year under audit. At that point, we took the following corrective action: o Contract templates were updated to include Suspension & Debarment terms. This updated template was used for all new purchase contracts. • Unfortunately, several federally-funded purchase contracts in excess of $25,000 had already been entered into before this update was made to our processes. We acknowledge that regulations related to Suspension & Debarment were not observed with respect to these earlier purchases, but are confident that the error will not be completed moving forward. Contact Person: Daniel Pulse, CFO Anticipated completion date: November 2025, Corrective action has been completed.
View Audit 377089
Finding 1166194 (2025-001)
Material Weakness 2025
Washington Maritime Blue
WA
Reporting Subrecipient Monitoring Significant Deficiency
Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaw...
Description: Significant deficiency in internal control over compliance related to reporting. Cause: Though the Organization has established internal controls for submitting covered subawards as required by the Transparency Act, the Organization made an incorrect determination that the covered subaward was under the required reporting limit. Effect: The Organization did not comply with the subaward reporting requirements as specified in 2 CFR 170. Corrective Action: • The Organization’s management and Board of Directors understand the requirement and importance of complying with the Federal Funding Accountability and Transparency Act. Our Accounting & Finance Policy and Subrecipient Monitoring Policy have both been updated to clearly assign the responsibility for timely reporting of subawards. The covered subaward that was not reported in FY25 was reported promptly as soon as this issue was raised as part of the audit. Contact Person: Daniel Pulse, CFO Anticipated completion date: November 2025, Corrective action has been completed.
View Audit 377089
Finding 1166187 (2025-002)
Material Weakness 2025
Port Allegany School District
PA
Internal Control / Segregation of Duties Cash Management
Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. Dis...
Auditors’ Recommendation: Although auditors may continue to provide such assistance both now and in the future, under this pronouncement, the District should continue to review and accept both proposed adjusting journal entries and footnote disclosures, along with the draft financial statements. District’s Response: The District has received, reviewed and accepted all journal entries, footnote disclosures and draft financial statements proposed for the current year audit and will continue to review similar information in future years. Further, the District believes it has a thorough understanding of these financial statements and the ability to make informed judgments based on these financial statements. Lastly, the District considers such assistance provided by the auditors to be the most cost effective in preparing such information.
View Audit 377074
Finding 1166169 (2025-002)
Material Weakness 2025
Compass Health and Subsidiaries
WA
Procurement, Suspension & Debarment § 200.318 § 200.320
Corrective Action Plan Contact Person(s): Janet Carbary, Deana Gilpin Management agrees with this finding and recognizes the need to strengthen internal controls over purchasing processes to ensure compliance with Uniform Guidance requirements (§200.317–§200.326; §200.213). To address the deficiency...
Corrective Action Plan Contact Person(s): Janet Carbary, Deana Gilpin Management agrees with this finding and recognizes the need to strengthen internal controls over purchasing processes to ensure compliance with Uniform Guidance requirements (§200.317–§200.326; §200.213). To address the deficiency, the Organization will implement the following actions: 1. Update Purchasing Policies and Procedures o Purchasing policies will be revised to clearly incorporate Uniform Guidance requirements, including competitive bidding thresholds, procurement method selection, and documentation standards. o Policies will explicitly require verification of suspension and debarment status for all vendors receiving federal funds. 2. Implement Mandatory Suspension and Debarment Verification o Staff will be required to document verification through SAM.gov or other approved sources before awarding or renewing contracts funded by federal awards. o A verification will be maintained and reviewed by Finance leadership. 3. Enhance Procurement Documentation Controls o Leadership will ensure all federal purchases meet the requirement below before purchase approval. • Competitive purchasing requirements are met • Cost/price analyses are documented when required • Suspension/debarment verifications are completed and retained 4. Training for Finance Staff o Staff involved in purchasing, contract approval, and grant management will receive training on Uniform Guidance procurement rules and suspension/debarment requirements. 5. Periodic Internal Monitoring o Revenue accountant will monitor expenses related to federal programs monthly to ensure compliance. o Senior management will be notified if corrective steps are needed. Anticipated Completion Date: December 31, 2025 Responsible Officials: • Chief Financial Officer (CFO) • Accounting Manager • Director of Financial Planning
View Audit 377069
Finding 1166150 (2025-001)
Material Weakness 2025
Village of Fairport Urban Renewal Agency
NY
HUD Housing Programs
Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project ...
Views of Responsible Officials and Planned Corrective Actions: The Agency agrees with the above finding and has since made the appropriate rental adjustment to the tenant’s record. The overpayment to the landlord has been recouped. This error occurred in a tenant file at a blended-occupancy project with 30+ Section 8 participants and a tiered rent structure. The landlord’s rent increase request was complex, which contributed to the error. To prevent similar issues in the future, staff will conduct a detailed review of each tenant file at the time an increase request is submitted. Any outliers will be identified, and clear notes will be entered in the file to help avoid recurrence.
View Audit 377062
Finding 1166149 (2025-003)
Material Weakness 2025
Yukon Flats School District
AK
Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.328 § 200.329
Finding 2025-003 Lack of Internal Controls over Reporting Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: The District will save copies and related supporting documentation of required reports submitted to granting agencies in a file accessible to appropriate indivi...
Finding 2025-003 Lack of Internal Controls over Reporting Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: The District will save copies and related supporting documentation of required reports submitted to granting agencies in a file accessible to appropriate individuals to ensure information is available to more than one District employee. This will mitigate issues in obtaining compliance documents when requested. Proposed Completion Date: December 2025.
View Audit 377057
Finding 1166148 (2025-002)
Material Weakness 2025
Yukon Flats School District
AK
Allowable Costs / Cost Principles § 200.400
Finding 2025-002 Lack of Internal Controls over Activities Allowed and or Unallowed and Allowable Costs/Activities – Cash Disbursements Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: YFSD will modify the written credit card policy that details rules for using the c...
Finding 2025-002 Lack of Internal Controls over Activities Allowed and or Unallowed and Allowable Costs/Activities – Cash Disbursements Name of Contact Person: Elena Begojevic, Business Manager Corrective Action Plan: YFSD will modify the written credit card policy that details rules for using the card, which includes employees taking responsibility for the use of the credit card and for the safekeeping of the credit card. Credit cards will be limited to the Superintendent, BOE President and the Academic Director. The cardholder will follow the general purchasing processes that begin with approval to purchase. Procedures for reporting credit card use with monthly reconciliations with receipts will be shared with cardholders. DocuSign will be used for electronic signature approval. Proposed Completion Date: Implemented July 1, 2025.
View Audit 377057
Finding 1166147 (2025-002)
Material Weakness 2025
Coronado Gardens Consumer Housing Cooperative
MI
Management will ensure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end.
Management will ensure the audited financial statements are filed into the REAC system within 90 days after the fiscal year end.
View Audit 377051
Finding 1166146 (2025-001)
Material Weakness 2025
Coronado Gardens Consumer Housing Cooperative
MI
HUD Housing Programs
Management is aware of the approval requirement and will obtain approval for withdrawals from the general operating reserve when total annual withdrawals exceed 20% of the prior year’s ending balance.
Management is aware of the approval requirement and will obtain approval for withdrawals from the general operating reserve when total annual withdrawals exceed 20% of the prior year’s ending balance.
View Audit 377051
Finding 1166145 (2025-003)
Material Weakness 2025
HFH of Douglas County
MN
Procurement, Suspension & Debarment Matching / Level of Effort / Earmarking
Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Exp...
Rural Housing Site Loan - Federal Assistance Listing #10.411 Recommendation: The Organization should implement a formal internal control policy over the suspension and debarment rules and follow them before entering into a covered transaction with another entity and that this search is reviewed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will implement and follow a suspension and debarment policy in accordance with 2 CFR section 180.995 and specify the review of a vendor must be done prior to entering into a covered transaction. Names of the contact persons responsible for corrective action: Nicole Olson, Office Manager Planned completion date for corrective action plan: June 30, 2026
View Audit 377034
Finding 1166142 (2025-001)
Material Weakness 2025
Youth Services Network, Inc.
IL
Internal Control / Segregation of Duties
Youth Services Network, Inc. has implemented several compensating controls but simply cannot justify the expense of hiring additional staff to reach the standard of segregation of duties suggested.
Youth Services Network, Inc. has implemented several compensating controls but simply cannot justify the expense of hiring additional staff to reach the standard of segregation of duties suggested.
View Audit 377023
Finding 1166140 (2025-001)
Material Weakness 2025
Southern Cayuga Central School District
NY
Cash Management HUD Housing Programs School Nutrition Programs § 200.303
The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal cou...
The District agrees with this finding and will be implementing a new policy which includes a Finance Office verification of the meal counts submitted when the deposits come in through Child Nutrition to ensure that the reports match the deposit and the reports match the internal reports for meal counts The District was able to recoup the funds from the missing months by submitting corrected claims.
View Audit 377006
Finding 1166137 (2025-001)
Material Weakness 2025
Greater Washington Community Foundation
DC
Subrecipient Monitoring Procurement, Suspension & Debarment § 200.303 § 200.332
The following actions will be taken to ensure compliance with the Uniform Guidance requirements over internal controls: Management concurs with the finding. Effective immediately, The Greater Washington Community Foundation has implemented the following corrective actions: (1) Prior to entering into...
The following actions will be taken to ensure compliance with the Uniform Guidance requirements over internal controls: Management concurs with the finding. Effective immediately, The Greater Washington Community Foundation has implemented the following corrective actions: (1) Prior to entering into any subaward agreement involving federal funds as well as at the time of each payment, designated staff will verify that potential subrecipients are not suspended or debarred by conducting searches in the System for Award Management (SAM) at www.sam.gov, with documentation maintained in the grant file. This verification will also be performed when subaward agreements are amended or extended. (2) The standard subaward agreement template will be updated to include all required information specified in 2 CFR §200.332(b)(1), including the federal assistance listing number, subrecipient's unique entity identifier, federal award project description, amount of federal funds obligated, total federal award amount, applicable compliance requirements, and reporting and monitoring requirements. To strengthen ongoing compliance, the Foundation's procurement and cash management policies have been updated to incorporate these federal compliance requirements and will be reviewed annually. Given that federal funding is not received on a recurring basis, upon receipt of future federal funding, the Controller will serve as the Compliance Coordinator with full oversight of compliance activities. The Controller will review applicable federal regulations, update internal procedures as necessary, and provide comprehensive training to appropriate staff managing the contract to ensure adherence to all grant requirements. The finance team will complete a quarterly review process to verify that all active federal subawards contain required compliance elements, with the Controller maintaining oversight of this review and reporting any deficiencies to the Chief Financial Officer for immediate remediation. Individual Responsible for Corrective Action Plan: Contact: Rachel Crawford Title: Controller Phone Number: 202-303-2437 Estimated Completion Date: December 31, 2025
View Audit 376968
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
CORRECTIVE ACTION PLAN
CORRECTIVE ACTION PLAN
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
Year ended June 30, 2025
Year ended June 30, 2025
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
U.S. Department of Education
U.S. Department of Education
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
Ironwood Area Schools of Gogebic County respectfully submits the following corrective action plan for the year ended June 30, 2025.Name and address of independent public accounting firm: Ahonen & Tregembo, PLLC 301 N. Suffolk St. Ironwood, Michigan 49938
Ironwood Area Schools of Gogebic County respectfully submits the following corrective action plan for the year ended June 30, 2025.Name and address of independent public accounting firm: Ahonen & Tregembo, PLLC 301 N. Suffolk St. Ironwood, Michigan 49938
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
Audit Period - Year ended June 30, 2025
Audit Period - Year ended June 30, 2025
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
The findings from the December 17, 2025 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule.
The findings from the December 17, 2025 schedule of findings and responses are discussed below. The findings are numbered consistently with the number assigned in the schedule.
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
NONCOMPLIANCE
NONCOMPLIANCE
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
(2025-003) Documentation of Time and Effort
(2025-003) Documentation of Time and Effort
View Audit 376962
Finding 1166136 (2025-003)
Material Weakness 2025
Ironwood Area School of Gogebic County
MI
Recommendation – The District should submit and implement a plan for the 2025-2026 school year that will adequately document time and effort charged to Federal awards for employees with multiple cost objectives in accordance with the OMB and MDE guidelines.
Recommendation – The District should submit and implement a plan for the 2025-2026 school year that will adequately document time and effort charged to Federal awards for employees with multiple cost objectives in accordance with the OMB and MDE guidelines.
View Audit 376962
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