Corrective Action Plans

Finding 573523 (2023-003)

Significant Deficiency 2023

Centro Para La Reconstruccion Del Habitat, Inc.

PR

Procurement, Suspension & Debarment Allowable Costs / Cost Principles Cash Management

The Organization initially had difficulty identifying a qualified firm to carry out the Single Audit for the year ended December 31, 2023. During the first half of 2024, the Organization contacted a total of 17 firms to request quotes, in a process that proved especially difficult given that many di...

The Organization initially had difficulty identifying a qualified firm to carry out the Single Audit for the year ended December 31, 2023. During the first half of 2024, the Organization contacted a total of 17 firms to request quotes, in a process that proved especially difficult given that many did not have experience auditing Non-Profit entities or did not respond. The Organization also consulted with peer Non-Profits entities with similar budgets to obtain recommendations, and from all these efforts only one proposal was received. This prolonged search process significantly delayed the start of the audit. Nevertheless, the Organization entered into a formal agreement with a certified public accounting (CPA) firm to perform the Single Audit. In addition, as this was the Organization’s first audit, additional time was required to compile the requested documents. With a clear understanding now of the documentation requirements, the process is expected to be significantly quicker in future audits. Furthermore, the Organization has already agreed with the same firm to perform the Single Audit for subsequent years going forward.

View Audit 364247

Finding 573520 (2023-003)

Significant Deficiency 2023

City of Middletown, Connecticut

CT

Procurement, Suspension & Debarment § 200.318 § 200.326

Description of Finding The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the Board of Education plans to enter into a covered transaction is not debarred, suspen...

Description of Finding The Board of Education must comply with procurement standards set out at 2 CFR sections 200.318 through 200.326 within Uniform Guidance including the verification that an entity with which the Board of Education plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. Statement of Concurrence or Nonconcurrence The City Board of Education concurs. Corrective Action management will review and enhance the procedures over the procurement and purchasing process, to be sure that all federal grant expenditures and contracts with vendors are performed properly in accordance with the Uniform Guidance. Name of Contact Person Natalie Forbes, Business Manager Projected Completion Date 6/30/2025

View Audit 364246

Finding 573439 (2023-005)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

Allowable Costs / Cost Principles HUD Housing Programs § 200.403 § 200.430

Finding Number: 2023-005 Planned Corrective Action: The Authority has updated our allocation plan and added actual percentages to the plan. A/P was unaware that all employee benefits were at a different percentage; has since then been remedied. Anticipated Completion Date: April 15, 2025 Responsible...

Finding Number: 2023-005 Planned Corrective Action: The Authority has updated our allocation plan and added actual percentages to the plan. A/P was unaware that all employee benefits were at a different percentage; has since then been remedied. Anticipated Completion Date: April 15, 2025 Responsible Contact Person: Sherrie Boudinot

View Audit 364184

Finding 573437 (2023-004)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Subrecipient Monitoring Reporting § 200.328

Finding Number: 2023-004 Planned Corrective Action: The extension was granted and the housing authority kept in contact by email to HUD in regard to the lengthy audit process due to former executive director. Our plan is to be timelier once these issues are rectified. Anticipated Completion Date: Ma...

Finding Number: 2023-004 Planned Corrective Action: The extension was granted and the housing authority kept in contact by email to HUD in regard to the lengthy audit process due to former executive director. Our plan is to be timelier once these issues are rectified. Anticipated Completion Date: May 31, 2025 Responsible Contact Person: Sherrie Boudinot, Zackary Dye

View Audit 364184

Finding 573435 (2023-003)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Procurement, Suspension & Debarment Material Weakness

Finding Number: 2023-003 Planned Corrective Action: The Authority has contracted with the Inspection Group and has contracted with HAPCAP to also do inspections to ensure that all inspections are done in time. The Authority has designated a staff person to keep track of abatements and to send an i...

Finding Number: 2023-003 Planned Corrective Action: The Authority has contracted with the Inspection Group and has contracted with HAPCAP to also do inspections to ensure that all inspections are done in time. The Authority has designated a staff person to keep track of abatements and to send an inspector out to do a reinspection within the permitted time frames. If the unit fails a second inspection, in most cases the HAP is abated, or a formal extension is granted on occasion. Anticipated Completion Date: October 2024 Responsible Contact Person: Erica Flanders

View Audit 364184

Finding 573433 (2023-002)

Material Weakness 2023

Athens Metropolitan Housing Authority

OH

HUD Housing Programs Special Tests & Provisions Material Weakness

Finding Number: 2023-002 Planned Corrective Action: The Authority is now in contract with the Nelrod company to do Authority Rent Reasonableness. Anticipated Completion Date: August 2024 Responsible Contact Person: Zackary Dye/Erica Flanders

View Audit 364184

Finding 573390 (2023-010)

Material Weakness 2023

Batavia Local School District

OH

Reporting Subrecipient Monitoring Material Weakness § 200.414 § 200.502 § 200.510

The School District will review the Uniform Guidance requirements and ensure all expenditures are accurately reported on the School District’s Schedule of Expenditures of Federal Awards.

View Audit 364161

Finding 573316 (2023-001)

Significant Deficiency 2023

Task Force on Domestic Violence, Hope Inc.

WV

Reporting § 200.512 § 200.512(A)

MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY THE UNIFORM GUIDANCE.

View Audit 364115

Finding 573313 (2023-003)

Material Weakness 2023

Steelton-Highspire School District

PA

Reporting Internal Control / Segregation of Duties

The District agrees with the finding and through education and training of staff, the District has implemented procedures to ensure that all required reports are prepared accurately and agree to the activity recorded on the District’s general ledger

View Audit 364108

Finding 573312 (2023-003)

Significant Deficiency 2023

City of Needles

CA

Period of Performance Subrecipient Monitoring Reporting

Consistent with Management’s Response to Audit Finding SA 2023-002, the City’s grant processes have been updated to ensure that grants administration and reporting are compliant with individual grant requirements and that there is interdepartmental coordination to ensure appropriate monitoring, revi...

Consistent with Management’s Response to Audit Finding SA 2023-002, the City’s grant processes have been updated to ensure that grants administration and reporting are compliant with individual grant requirements and that there is interdepartmental coordination to ensure appropriate monitoring, reviews, and reporting. Training will also be provided to all departmental managers and Finance staff involved in grants administration, accounting, and reporting. Responsible Personnel Name and Position: Jill Taura, Interim Finance Director Expected Implementation Date of Corrective Action Plan: Fiscal year 2026

View Audit 364102

Finding 573311 (2023-002)

Significant Deficiency 2023

City of Needles

CA

Internal Control / Segregation of Duties HUD Housing Programs Reporting § 200.303 § 200.328

Management has instructed the department managers involved with grants to work with the Finance Director and Senior Accountant for all future grant accounting and reporting to ensure that grant expenditures are properly recorded and reported in the correct period. The Senior Accountant will complete...

Management has instructed the department managers involved with grants to work with the Finance Director and Senior Accountant for all future grant accounting and reporting to ensure that grant expenditures are properly recorded and reported in the correct period. The Senior Accountant will complete GFOA’s Generally Accepted Accounting Principles for Grants in August 2026. As of the date of this letter, Management is working to identify other grants-related training appropriate for the Senior Accountant, the Utility Manager, and the Director of Development Services and Capital Projects, all of whom are involved in grant proposals, management, expenditures, accounting and required reporting. Meetings with all three department managers will be scheduled to coordinate administration and deadlines for the City’s new and existing grants as grant reporting deadlines occur. Responsible Personnel Name and Position: Jill Taura, Interim Finance Director Expected Implementation Date of Corrective Action Plan: Fiscal year 2026

View Audit 364102

Finding 573276 (2023-002)

Significant Deficiency 2023

City of Sapulpa

OK

Reporting

The finance department will continue current processes in place to accurately handle Federal Funds and Grants by separating the accounting of such funds. In addition, the Finance Director will prepare and present a report to the council the status of all grants on a quarterly basis. This action en...

The finance department will continue current processes in place to accurately handle Federal Funds and Grants by separating the accounting of such funds. In addition, the Finance Director will prepare and present a report to the council the status of all grants on a quarterly basis. This action ensures the acknowledgement of outstanding funds and/or expenditures.

View Audit 364067

Finding 573259 (2023-004)

Significant Deficiency 2023

Crisis Call Center, Inc. Dba Crisis Support Services of Nevada

NV

Allowable Costs / Cost Principles § 200.400

Corrective Action Plan (CAP) – FY 2023 Single Audit Finding 1: Material Adjustments to Recognize Balances in Accordance with U.S. GAAP Planned Corrective Action / Views of Responsible Officials: Management acknowledges the need for a formalized process to ensure that all general ledger balances are...

Corrective Action Plan (CAP) – FY 2023 Single Audit Finding 1: Material Adjustments to Recognize Balances in Accordance with U.S. GAAP Planned Corrective Action / Views of Responsible Officials: Management acknowledges the need for a formalized process to ensure that all general ledger balances are reviewed and accurate prior to audit. A third-party accounting firm has been engaged to conduct quarterly reviews and reconciliations of the general ledger to ensure proper documentation and recognition in accordance with U.S. GAAP. Management plans to develop and implement a structured internal review process before submitting the General Ledger balance for audit to ensure alignment with U.S. GAAP. We recognize that this may continue as a finding in the FY 2024 audit; however, the corrective action is in place as of this Single Audit in July 2025. Expected Completion Date: In progress with full implementation as of October 2025 or expected prior to commencement of FY 2025 Single Audit. Responsible Official: Amee Ivie, MSW Chief Executive Officer Finding 2: Completeness of SEFA and Data Collection Form Filing Timeliness Planned Corrective Action / Views of Responsible Officials: We recognize the deficiencies in our prior SEFA submission process. As of July 2025, the organization has engaged a third-party accounting firm to conduct quarterly reconciliations of federal grant activity and maintain a rolling SEFA throughout the fiscal year. Management turnover has stabilized, and processes are now in place to maintain an up-to-date general ledger with accuracy to support a complete and timely SEFA. A documented checklist and timeline have been implemented to ensure timely and accurate reporting. Expected Completion Date: In progress, with full implementation expected prior to commencement of FY 2025 Single Audit. Responsible Official: Amee Ivie, MSW Chief Executive Officer Finding 3: Employee Loan Documentation Planned Corrective Action / Views of Responsible Officials: New leadership has implemented a strict no-loan policy. Any loan or advance to staff must now receive prior written approval from the Executive Board. A formal Employee Loan and Advance Policy is being adopted to ensure any future considerations are properly documented, authorized, and compliant with internal controls. Payment-processing staff will be trained to enforce the new policy and ensure all reimbursements and advances meet approval requirements. Expected Completion Date: September 30, 2025 or expected prior to commencement of FY 2025 Single Audit. Responsible Official: Amee Ivie, MSW Chief Executive Officer Finding 4: Internal Controls Over Compliance – Timesheet Approval and Allowable Costs Planned Corrective Action / Views of Responsible Officials: As of April 2024, the organization implemented a new electronic timekeeping system (SwipeClock) in partnership with a third-party payroll provider. This system includes: • Supervisor approval of all time entries. • A final review by a member of the executive team (CEO, Operations Manager, or Accounting Coordinator). This three-tiered approval process ensures accuracy and accountability in payroll allocation to federal grants. Expected Completion Date: Fully implemented as of April 2024 Responsible Official: Amee Ivie, MSW Chief Executive Officer, AmeeI@cssnv.org

View Audit 364057

Finding 573256 (2023-003)

Significant Deficiency 2023

Westerly Area Rest Meals (warm) INC

RI

Procurement, Suspension & Debarment § 200.317 § 200.318

2023-003 Documented Procurement Policy Contact Person - Erin Metcalf, Finance Director Description of Corrective Action - The organization has implemented a new procurement policy that is compliant with state and federal regulations. Completion Date - June 30, 2025 Root Cause - Historically, the...

2023-003 Documented Procurement Policy Contact Person - Erin Metcalf, Finance Director Description of Corrective Action - The organization has implemented a new procurement policy that is compliant with state and federal regulations. Completion Date - June 30, 2025 Root Cause - Historically, the organization had very minimal procurement activity; that combined with rapid growth of the organization resulted in outdated policies.

View Audit 364054

Finding 573255 (2023-002)

Significant Deficiency 2023

Westerly Area Rest Meals (warm) INC

RI

Allowable Costs / Cost Principles § 200.430

2023-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to...

2023-002 Payroll Costs Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Training has been provided and currently the payroll allocations are matched to weekly payroll reports from outside payroll company. Allocations of vacation and sick time are done according to actual payroll reports and entered into accounting software based on true numbers instead of tracked on a spreadsheet. Completion Date – June 30, 2025 Root Cause – Outdated procedures in place.

View Audit 364054

Finding 573254 (2023-001)

Significant Deficiency 2023

Westerly Area Rest Meals (warm) INC

RI

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.403

2023-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting ...

2023-001 Supporting Documentation and Approval of Disbursements Contact Person – Erin Metcalf, Finance Director Description of Corrective Action – Since that time, the organization has developed an invoice and payment process. This ensures proper disbursement and approval processes and supporting documentation are obtained for expenses incurred. We will ensure that the expenses for the grants are reviewed monthly and will make the correct adjustments on a timely basis to ensure that the funds are approved and paid in accordance with the grant documents. Completion Date – June 30, 2025 Root Cause – New program procedures were not in place

View Audit 364054

Finding 573194 (2023-002)

Significant Deficiency 2023

Rusk County

TX

Reporting Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.328

Finding 2023-002: Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Compliance Requirements: Reporting – Timely Submission Type of Finding: Significant deficiency. Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treas...

Finding 2023-002: Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027 Compliance Requirements: Reporting – Timely Submission Type of Finding: Significant deficiency. Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treasury’s SLFRF Compliance and Reporting Guidance, recipients must submit accurate and timely Project and Expenditure Reports by the due dates established by Treasury. Additionally, under 2 CFR 200.303, recipients must establish and maintain effective internal controls over compliance with federal award requirements. Condition: The County did not submit two quarterly Project & Expenditure Reports to the U.S. Department of the Treasury within the required deadlines during 2023 for the SLFRF program. Questioned Costs: $0 Effect: Noncompliance with federal reporting requirements. However, the reports were ultimately submitted and accepted. Cause: Internal control process failure. Repeat Finding: No Recommendation: Management should implement procedures to ensure timely submission of all required SLFRF reports. Action taken in response to finding: Management will implement procedures to ensure timely submission of all required SLFRF reports.

View Audit 364017

Finding 573175 (2023-003)

Significant Deficiency 2023

Arapahoe Public Schools District No. 18

NE

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustements. The District also uses analytic procedures, and other procedures determined ne...

The District relies on the auditor to propose adjustments necessary to prepare the financial statements including the related note disclosures. The District reviews such financial statements and approves all adjustements. The District also uses analytic procedures, and other procedures determined necessary.

View Audit 364006

Finding 573150 (2023-002)

Material Weakness 2023

American Museum of Science and Energy Foundation, Inc.

TN

Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.400

As part of the proposal negotiations for the federal program, initial discussions with the sponsoring office of the federal program included a limitation for allowable compensation for employees that were not the Executive Director. Although the limitation was intended to be removed from the final a...

As part of the proposal negotiations for the federal program, initial discussions with the sponsoring office of the federal program included a limitation for allowable compensation for employees that were not the Executive Director. Although the limitation was intended to be removed from the final agreement, the budgeted requested salaries were not updated. We will attempt to have the sponsoring office of the federal program to retroactively amend the Assistance Agreement to remove the compensation limitation. The Assistance Agreement has been modified to remove any such limitation prospectively beginning with Modification 0015 April 2024.

View Audit 363969 Questioned Costs: $1

Finding 573149 (2023-001)

Material Weakness 2023

American Museum of Science and Energy Foundation, Inc.

TN

Reporting § 200.512

2021 was the first year the Organization received funds of over $750,000 from the federal program, and management was unaware of audit requirement and the deadline for completing the audit. Management will engage our current auditors to perform the 2024 audit, and it is expected to be completed by t...

2021 was the first year the Organization received funds of over $750,000 from the federal program, and management was unaware of audit requirement and the deadline for completing the audit. Management will engage our current auditors to perform the 2024 audit, and it is expected to be completed by the September 30, 2025 deadline.

View Audit 363969

Finding 573144 (2023-007)

Significant Deficiency 2023

Puerto Rico Ports Authority

PR

To strengthen the oversight of WCA funds and ensure timely utilization, PRPA management is implementing enhanced administrative controls. These include the development and formal adoption of internal procedures aimed at improving the handling, identification, and classification of FEMArelated funds....

To strengthen the oversight of WCA funds and ensure timely utilization, PRPA management is implementing enhanced administrative controls. These include the development and formal adoption of internal procedures aimed at improving the handling, identification, and classification of FEMArelated funds. These measures will support better alignment between fund disbursement and project execution timelines and demonstrate PRPA’s commitment to the prudent and compliant management of federal funds.

View Audit 363965

Finding 573143 (2023-006)

Significant Deficiency 2023

Puerto Rico Ports Authority

PR

Reporting

The Authority’s management will ensure that, in the future, the FFMO will coordinate with the assigned outside consultants all the efforts necessary for the proper handling, identification and classification of funds received from FEMA.

View Audit 363965

Finding 573141 (2023-009)

Significant Deficiency 2023

Puerto Rico Ports Authority

PR

The Federal Funds Management Office (FFMO) has issued a general notification to all the Authority’s departments that no payment for contractors participating in projects that have federal funding may be issued, without prior verification of active SAM certification by the Authority’s FFMO.

View Audit 363965

Finding 573140 (2023-008)

Significant Deficiency 2023

Puerto Rico Ports Authority

PR

The Human Resources and Payroll Areas will coordinate efforts to perform a detailed analysis of payroll per airport to ensure that employees are classified in its corresponding airport (where they are actually working) for general ledger payroll accounting purposes. Any additional exception will be ...

The Human Resources and Payroll Areas will coordinate efforts to perform a detailed analysis of payroll per airport to ensure that employees are classified in its corresponding airport (where they are actually working) for general ledger payroll accounting purposes. Any additional exception will be identified and corrected with this analysis.

View Audit 363965

Finding 573139 (2023-005)

Significant Deficiency 2023

Puerto Rico Ports Authority

PR

Reporting

Management will continue emphasizing to the FFMO that reports need to be submitted on a timely basis. Management will do its best to procure additional personnel for the Accounting and Federal Funds Management Offices. Once a final catch‐up of the timely issuance of the audited financial statements ...

Management will continue emphasizing to the FFMO that reports need to be submitted on a timely basis. Management will do its best to procure additional personnel for the Accounting and Federal Funds Management Offices. Once a final catch‐up of the timely issuance of the audited financial statements is achieved, the required information will be filed within the timeframe established by federal regulations.

View Audit 363965

Corrective Action Plans

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