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Corrective Action Plans

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Finding 559858 (2023-002)
Material Weakness 2023
Washington County
OR
Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.208 § 200.328
Finding Number: 2023-002 Planned Corrective Action: The Chief Financial Administrator will ensure all ARPA expenditures are included on the Project and Expenditure Reports. Anticipated Completion Date: March 31, 2025 Responsible Contact Person: Ben Cowdery, Chief Financial Administrator
Finding Number: 2023-002 Planned Corrective Action: The Chief Financial Administrator will ensure all ARPA expenditures are included on the Project and Expenditure Reports. Anticipated Completion Date: March 31, 2025 Responsible Contact Person: Ben Cowdery, Chief Financial Administrator
View Audit 355799
Finding 559810 (2023-001)
Significant Deficiency 2023
Opportunities Credit Union
VT
Reporting Significant Deficiency
Identifying Number: Finding 2023-001 Finding: Late Issuance of 2023 Single Audit Package Condition: The submission of the 2023 Single Audit reporting package was not submitted by the September 30, 2024 deadline. Corrective Actions Taken or Planned: Management agrees with the finding that the Single ...
Identifying Number: Finding 2023-001 Finding: Late Issuance of 2023 Single Audit Package Condition: The submission of the 2023 Single Audit reporting package was not submitted by the September 30, 2024 deadline. Corrective Actions Taken or Planned: Management agrees with the finding that the Single Audit report was not filed timely. This report will be filed once the Single Audit is issued. The delay in filing was due to personnel constraints. Management will take steps to hire the necessary personnel to ensure all audit work can be performed in a timely manner going forward. Completion Date: April 30, 2025 Responsible for the Corrective Action Plan: Erin Metivier, Chief Financial Officer
View Audit 355770
Finding 559783 (2023-003)
Significant Deficiency 2023
Portland Community Reinvestment Initiatives, Inc.
OR
Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.502 § 200.510
While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of federal expenditures was delayed in large part due to the deficiencies outlined in Finding 2023-001, which led to delays in accurately compiling the information required for the schedul...
While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of federal expenditures was delayed in large part due to the deficiencies outlined in Finding 2023-001, which led to delays in accurately compiling the information required for the schedule of federal expenditures, and that the transition of relevant accounting processes to the outsourced accounting firm will resolve this deficiency going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm which started in January of 2025 is approximately seven months due to the complexities of PCRI’s operations. PCRI anticipates this transition being complete in July of 2025.
View Audit 355753
Finding 559782 (2023-002)
Significant Deficiency 2023
Portland Community Reinvestment Initiatives, Inc.
OR
Reporting § 200.512
The delay in submission of the December 31, 2023 Single Audit reporting package to the Federal Audit Clearinghouse by the due date is a direct result of the delays in completion of the December 31, 2023 audit which were caused by the deficiencies outlined in Finding 2023-001. Management believes tha...
The delay in submission of the December 31, 2023 Single Audit reporting package to the Federal Audit Clearinghouse by the due date is a direct result of the delays in completion of the December 31, 2023 audit which were caused by the deficiencies outlined in Finding 2023-001. Management believes that the outsourcing of critical accounting functions will help ensure that PCRI’s records are reconciled in a timely manner which will allow for the Single Audit to be submitted by the due date going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm which started in January of 2025 is approximately seven months due to the complexities of PCRI’s operations. PCRI anticipates this transition being complete in July of 2025.
View Audit 355753
Finding 559682 (2023-002)
Significant Deficiency 2023
Muslim Youth for Positive Impact
CO
Reporting
The Organization agrees with this finding and will implement a corrective action plan based on this recommendation.
The Organization agrees with this finding and will implement a corrective action plan based on this recommendation.
View Audit 355577
Finding 559681 (2023-001)
Material Weakness 2023
Muslim Youth for Positive Impact
CO
Reporting Internal Control / Segregation of Duties
Management acknowledges that adjustments to deferred revenue, receivables, and revenue were required.
Management acknowledges that adjustments to deferred revenue, receivables, and revenue were required.
View Audit 355577
Great River Energy
MN
4/24/2025 ...
4/24/2025 Deloitte & Touche LLP 50 South Sixth Street Suite 2800 Minneapolis, MN 55402 We are providing the below corrective action plan in response to Finding 2023-001 identified during the program-specific audit of the Schedule of Expenditures of Federal Awards for the Federal Emergency Management Agency (FEMA) Public Assistance Disaster Grants (ALN 97.036) Program from the United States Department of Homeland Security (the “DHS”), which was passed through Minnesota Homeland Security and Emergency (HSEM), collectively known as the “FEMA program” of Great River Energy (GRE), (the “Company”) for the year ended December 31, 2023, and your program-specific audit of the compliance requirements of the FEMA program. Finding 2023-001 Noncompliance with Uniform Guidance (UG) – Timing of Compliance Audit Corrective Action – The need for a compliance audit for fiscal year 2023 was identified and requested as part of Management’s preparation for an audit during fiscal year 2024. As part of the corrective action that has been put in place, the Company will submit future required compliance audit reports to the FAC within the required timeline. All FEMA expenditures to date will have now been reported in the Federal Audit Clearinghouse (FAC) Site. Corrective Action Anticipated Completion Date – April 30, 2025 Responsible Party – Jesse P. Huber, Director, Financial Reporting, Rates & Analysis
View Audit 355555
Finding 559271 (2023-002)
Significant Deficiency 2023
Foundation for Democratic Development
DC
Reporting
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reco...
2022-003 Reporting Federal Program – All federal programs Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end. Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2023. Questioned Costs – None. Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements. Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted. Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit. Anticipated Completion Date: The financial records for the year ended December 31, 2024, will be reconciled and closed, permitting the audited financial statements, financial reporting package and data collection form to be filed timely by September 30, 2025. Contact Person: Natalia Arno, President, 916-849-3057
View Audit 355515
Finding 559265 (2023-002)
Significant Deficiency 2023
Oklahoma City Innovation District, Inc.
OK
Eligibility Reporting Matching / Level of Effort / Earmarking § 200.512
Recommendation: We recommend that management implement processes to ensure timely completion and submission of the Single Audit report in future years. This could include setting internal deadlines, increasing oversight, and coordinating with the audit firm to identify and address potential delays e...
Recommendation: We recommend that management implement processes to ensure timely completion and submission of the Single Audit report in future years. This could include setting internal deadlines, increasing oversight, and coordinating with the audit firm to identify and address potential delays earlier in the audit process. Action Taken: Management agrees with the finding and will take steps to improve the timeliness of the audit process. Anticipated completion date: June 30, 2025 Name of contact person and title: Jeffrey Seymour, President / CEO
View Audit 355490
Finding 559264 (2023-001)
Significant Deficiency 2023
Oklahoma City Innovation District, Inc.
OK
Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.305
Identifying Number: 2023-001; Lack of Written Policies and Procedures Recommendation: The Organization should develop and implement comprehensive written policies and procedures in accordance with the requirements of the Uniform Guidance. Action Taken: In response to the finding, management will t...
Identifying Number: 2023-001; Lack of Written Policies and Procedures Recommendation: The Organization should develop and implement comprehensive written policies and procedures in accordance with the requirements of the Uniform Guidance. Action Taken: In response to the finding, management will take action to develop and implement the necessary written policies and procedures. Comprehensive training will be provided to all relevant staff to ensure compliance with federal requirements. Anticipated completion date: June 30, 2025 Name of contact person and title: Jeffrey Seymour, President / CEO
View Audit 355490
Finding 559174 (2023-002)
Significant Deficiency 2023
Ocab Community Action Agency, INC
SC
Reporting Matching / Level of Effort / Earmarking Special Tests & Provisions
Management is actively working on retaining and recruiting knowledgeable personnel in the finance and account department to enhance the department's effectiveness and efficiency. OCAB has established agreements with account professionals to improve the training and efficiency of staff in the fiscal...
Management is actively working on retaining and recruiting knowledgeable personnel in the finance and account department to enhance the department's effectiveness and efficiency. OCAB has established agreements with account professionals to improve the training and efficiency of staff in the fiscal office, focusing on areas such as financial compliance, daily fiscal responsibilities month end closing and budget analysis. OCAB as slso hired 2 fiscal personnel in this department. We believe significant progress has been made since the last reorting period. A wage and benefits was completed and utilized in the process. OCAB believes that the measures taken will ensure compliance with all department of Health & Human Services regulations.
View Audit 355410
Finding 559163 (2023-003)
Significant Deficiency 2023
Ozarks Regional YMCA
MO
Allowable Costs / Cost Principles Cash Management § 200.302
Management agrees with the finding and has developed and implemented the appropriate policies and procedures effective September 2024.
Management agrees with the finding and has developed and implemented the appropriate policies and procedures effective September 2024.
View Audit 355391
Finding 559162 (2023-002)
Material Weakness 2023
Hamilton County Hospital District
TX
Reporting Internal Control / Segregation of Duties
orrective Action Plan for Finding 2023-002 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to e...
orrective Action Plan for Finding 2023-002 We are in receipt of the finding required to be reported by Uniform Guidance, regarding other instance of noncompliance with respect to Reporting. Management agrees with the finding. Policies and procedures over federal grant reporting will be modified to ensure reports are prepared using complete and accurate information. We will increase compensating controls for introducing additional oversight and review for future COVID-19 Provider Relief Fund reporting. Tammy Schreiber, CFO, will be responsible to ensure this is accomplished. The District had enough lost revenues during Period 4 that the error determined in Finding 2023-002 will not result in a conflict with funding received. The Corrective Action Plan will be implemented by September 30, 2025.
View Audit 355389
Finding 559143 (2023-002)
Significant Deficiency 2023
The Enola Group, Inc.
NC
Reporting Allowable Costs / Cost Principles
Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 22-23, there were more than normal accounting errors that were corrected by journal entries in the FY22 audit. The Executive Director addressed the turno...
Name of Contact Person: Terri Brown, Director of Finance Corrective Action: Due to the extreme turnover within the Finance Director position in FY 22-23, there were more than normal accounting errors that were corrected by journal entries in the FY22 audit. The Executive Director addressed the turnover by hiring a Finance Director with extensive non-profit finance and operation experience. In addition, training was provided on the accounting software. The Finance Director role has been occupied by one individual for multiple years. A Bookkeeping position was also created and filled which now allows for more separation of duties. A system of checks and balances have been established between the Bookkeeper, Administrative Assistant, Finance Director and Executive Director. This system includes the enhancement of protocols such as cash receipts, disbursements process and journal vouchers, monthly one on one in depth review of financials with Program Directors and Finance Director, and monthly Finance Director and Executive Director meetings. In addition, the Executive Director, Finance Director and Bookkeeper are now using the secured server to file digital copies of most financial documents. The Finance Director has monthly finance meetings with each Program Director to review their monthly actuals against budget. In addition, the accounting system is now remote which allows for access based on role for the Bookkeeper and Executive Director. The organization has created a third position, Accounts Receivable Coordinator to process all AR related duties. Proposed Completion Date: Immediately.
View Audit 355382
Finding 559071 (2023-002)
Material Weakness 2023
Manhattan Housing Authoirty
KS
Questioned Costs HUD Housing Programs Special Tests & Provisions
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Aaron Estabroo...
Authority Response and Planned Corrective Action: The Authority accepts the recommendation of the auditor. The Authority will increase oversight in the Section 8 Housing Choice Vouchers Program to ensure that established internal control policies are being followed on a timely basis. Aaron Estabrook, Executive Director, is responsible for implementing this corrective action by December 31, 2024.
View Audit 355357 Questioned Costs: $1
Illuminate Colorado
CO
Subrecipient Monitoring Reporting
Illuminate Colorado has developed a new process for initiating federal grants that includes a review of Terms and Conditions by multiple individuals to ensure all required Terms and Conditions are identified and implemented. This process includes documentation of compliance with requirements for sub...
Illuminate Colorado has developed a new process for initiating federal grants that includes a review of Terms and Conditions by multiple individuals to ensure all required Terms and Conditions are identified and implemented. This process includes documentation of compliance with requirements for subrecipients. This process will be documented through a Standard Operating Procedure to ensure consistent implementation of the expectations. Standard Operating Procedure will include:  Process to accept federal awards including review of Notice of Award by at least two individuals  Process to identify standard terms and conditions, including requirements related to: o Compliance with Federal Laws o Debarment and Suspension o Federal Funding Accountability and Transparency Act  Process to identify and monitor vendors paid with Federal Funds, including vendor type (contractor, subrecipient), procurement method, and associated requirements  Development of a Face Sheet for subrecipients that includes required information such as Assistance Listing Number, Federal Award Information Number, Unique Entity Identifier, etc.  Process to identify any new or different terms and conditions
View Audit 355335
Illuminate Colorado
CO
Cash Management Subrecipient Monitoring Matching / Level of Effort / Earmarking § 200.305
In alignment with this audit finding, Illuminate Colorado has implemented processes to improve working capital and address cash flow challenges, including:  improved invoicing procedures to ensure timely submission of invoices to minimize time elapsed between submission of invoices to funders and r...
In alignment with this audit finding, Illuminate Colorado has implemented processes to improve working capital and address cash flow challenges, including:  improved invoicing procedures to ensure timely submission of invoices to minimize time elapsed between submission of invoices to funders and reimbursement of those invoices, and  seeking increased working capital via a larger line of credit or other source (foundation, corporate, or individual donations) In addition, Illuminate Colorado is in process of developing a Standard Operating Procedure to ensure consistent identification of vendors utilized for direct Federal assistance programs in order to prioritize payment of those vendors with federal drawdown receipts. Standard Operating Procedure will include:  Process to identify vendors paid with federal funds  Process to monitor invoice timelines of vendors paid with federal funds  Process to prioritize payments of vendors paid with federal funds following federal drawdowns  Process for internal review of payment timelines
View Audit 355335
Foothill House of Hospitality
CA
Reporting
page 32 - Findings and Questioned Costs - Major Federal Program Audit Condition: The Organization has experienced significant delays in the preparation and issuance of the May 31, 2023, financial statements and its Single Audit required under the Uniform Guidance. Action: HH has provided the necessa...
page 32 - Findings and Questioned Costs - Major Federal Program Audit Condition: The Organization has experienced significant delays in the preparation and issuance of the May 31, 2023, financial statements and its Single Audit required under the Uniform Guidance. Action: HH has provided the necessary accounting personnel and contracts with an experienced accounting firm to ensure that the accounting functions are completed within nine months of the year end. The original delay is currently being worked through and HH personnel and an outside accounting firm are currently working to catch up on past due financial audits. FY2023-2024 and FY2024-2025 are expected to completed during FY2025-2026. page 33 - Prior Year Findings 2022-003: Internal Controls Over Cost Allocations and Administrative Costs Invoices and disbursements tested did not always indicate the allocation of costs between programs and grants. There were invoices that did not include approval for payment and some invoices were not available to be tested. Action - HH will continue to improve systems related to the cost allocation of grants funds to ensure that backup is included with the invoices at the time of payment.
View Audit 355253
Finding 559007 (2023-007)
Material Weakness 2023
City of Dunkirk Housing Authority
NY
HUD Housing Programs Material Weakness
2023-007 Material Weakness: See finding 2023-007. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to better establish policies and procedures to ensure compliance with the grant requisition processes. Management’s response: We concur with ...
2023-007 Material Weakness: See finding 2023-007. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to better establish policies and procedures to ensure compliance with the grant requisition processes. Management’s response: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management is evaluating its processes and procedures related to grant requisitions and is planning on implementing procedures to ensure grants are requisitioned in the future. Additionally, management is working with its newly hired fee accountant to ensure grant funds are properly requisitioned in the future.
View Audit 355249
Finding 559006 (2023-006)
Significant Deficiency 2023
City of Dunkirk Housing Authority
NY
HUD Housing Programs Subrecipient Monitoring Significant Deficiency
2023-006 Significant Deficiency: See finding 2023-006. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to prepare an operating budget by AMP location. Management’s response: We concur with the recommendation. The Authority has had some st...
2023-006 Significant Deficiency: See finding 2023-006. Recommendation: We recommend that management of the Authority work with its newly retained fee accountant to prepare an operating budget by AMP location. Management’s response: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its budget was not prepare by AMP location. Management engaged the services of a fee-accountant subsequent to year-end who will assist with the budgeting process starting in the 2024-2025 fiscal year.
View Audit 355249
Finding 559005 (2023-005)
Material Weakness 2023
City of Dunkirk Housing Authority
NY
HUD Housing Programs Reporting Material Weakness
2023-005 Material Weakness: See finding 2023-005. Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Mana...
2023-005 Material Weakness: See finding 2023-005. Recommendation: We recommend that management of the Authority review the deadlines for FDS submission and the financial statement submission and work with the newly retained fee accountant to ensure that these deadlines are met in the future. Management’s response: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that its submissions were not timely. Management engaged the services of a fee-accountant subsequent to year-end who will assist with these submission going forward.
View Audit 355249
Finding 559004 (2023-004)
Significant Deficiency 2023
City of Dunkirk Housing Authority
NY
HUD Housing Programs Significant Deficiency
2024-004 Significant Deficiency: See finding 2023-004. Recommendation: We recommend that management of the Authority review its processes for closing out all fully-expended grants with HUD to ensure that, in the future, when grants are fully expended, the close-out process begins shortly thereafte...
2024-004 Significant Deficiency: See finding 2023-004. Recommendation: We recommend that management of the Authority review its processes for closing out all fully-expended grants with HUD to ensure that, in the future, when grants are fully expended, the close-out process begins shortly thereafter. Management’s response: We concur with the recommendation. The Authority has had some staff turnover over the past several years. A new executive director and a new account clerk were both hired within the past several years. Management was aware that several older grants were still shown as “open” and that the close-out procedures would have to be implemented at some point. Management is evaluating its processes and procedures related to closing out grants and is planning on implementing procedures to ensure grants are properly closed. Management will be working with the newly hired fee accountant to close out grants that have been fully expended.
View Audit 355249
Finding 558980 (2023-001)
Material Weakness 2023
Memphis Health Center Inc.
TN
Reporting Internal Control / Segregation of Duties
The Management Team of the Finance department will adhere to standards associated with monthend and year-end closing procedures. The Federal drawdowns will be timed in accordance with actual, immediate cash requirements. Reconciling the bank statements and payables will be completed monthly to assur...
The Management Team of the Finance department will adhere to standards associated with monthend and year-end closing procedures. The Federal drawdowns will be timed in accordance with actual, immediate cash requirements. Reconciling the bank statements and payables will be completed monthly to assure accuracy of cash and expense. We will review the Memphis Health Center chart of accounts to assure that all Journal Entries are designed to accumulate transactions in various departments and divisions. Contact person responsible for correction action, Dorothette Y White, CFO. As of December 2024, the correction actions have been completed.
View Audit 355216
Finding 558161 (2023-005)
Significant Deficiency 2023
Douglas County Board of Commissioners
GA
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking
We concur that the Fire Department did not submit the Performance Progress Report by the due date. When the County Grants Manager realized the report was not filed, it was corrected immediately and filed June 22, 2023. A dedicated Grants Division was recently established within the finance departmen...
We concur that the Fire Department did not submit the Performance Progress Report by the due date. When the County Grants Manager realized the report was not filed, it was corrected immediately and filed June 22, 2023. A dedicated Grants Division was recently established within the finance department during the second quarter of 2023 and has started the proper management of federal grants and reporting. In 2024, the Grants Division commenced full oversight of the entire grant lifecycle which included closeout. The Grants Division will closely monitor grant spending, compliance, record-keeping, budgeting, and financial oversight.
View Audit 355039
Finding 558111 (2023-003)
Material Weakness 2023
Unified School District No. 465
KS
Subrecipient Monitoring Reporting Internal Control / Segregation of Duties
Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-003 - COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425U, COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425W Condition: The year-end financial reports...
Corrective Action Plan Findings - Federal Award Program Audits Department of Education Finding 2023-003 - COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425U, COVID-19 Education Stabilization Fund - Assistance Listing Number 84.425W Condition: The year-end financial reports contained several errors related to the recording of receipts and expenses of the Major Federal Award Program. Auditors’ Recommendation: The District should implement a process that includes monitoring activity related to Federal Programs. It is recommended that individuals within the District obtain training related to internal control systems or consider the use of a 3rd party specialist. Planned Corrective Action: The District has had turnover since the completion of the previous audit (June 30, 2022), staff in key positions have turned over multiple times. As of the date of this report, the District has hired and implemented training for key staff to ensure proper grant management in the future.
View Audit 354987
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