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Corrective Action Plans

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Bethany Housing Corporation
CT
Internal Control / Segregation of Duties
2023-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the boa...
2023-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board will work to meet on a more regular basis.
View Audit 354569
St. John's Housing Corporation
CT
2023-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for r...
2023-002 RESERVE ACCOUNT FUNDING Criteria: The Project’s reserve account must be fully funded in accordance with the budget as approved by USDA-RD and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserve funds, it was not funded in accordance with the budget. Cause: Budgeted transfers were not made before yearend to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account.
View Audit 354568
St. John's Housing Corporation
CT
Internal Control / Segregation of Duties
2023-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the boa...
2023-001 BOARD OVERSIGHT Criteria: Board of directors should convene on a regular basis to fulfill their fiduciary duties and provide governance to the Project. Board of directors should be active and oversee responsibilities of the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors may not be providing sufficient oversight of the management company and the Project’s financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board has agreed to a minimum of two board meetings each year and any additional meetings on an as needed basis.
View Audit 354568
Acadia Housing, Inc. Dba Riverside Village
CT
2023-002 RESERVE ACCOUNT FUNDING Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our au...
2023-002 RESERVE ACCOUNT FUNDING Grantor: U.S. Department of Agriculture Award Name: Rural Rental Housing Loans Award Year: 2021 Award Numbers: Various CFDA Number: 10.415 Criteria: The Project’s reserve account must be fully funded and maintained in a separate bank account. Condition: During our audit testing, we noted that while the Project maintained a separate bank account for reserves, it was not fully funded. Cause: Yearly budgeted transfers were not made to ensure the account is fully funded. Effect: Reserve bank account is underfunded. Questioned Costs: None noted. Recommendation: The Project should implement controls to ensure that the reserve bank account is fully funded. Management’s Views and Corrective Action Plan: Management will correct this when sufficient funds are able to be transferred into the reserve account
View Audit 354567
Acadia Housing, Inc. Dba Riverside Village
CT
Internal Control / Segregation of Duties
2023-001 BOARD MEETINGS Criteria: Board of directors should convene to fulfil their fiduciary duties and provide governance to the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting o...
2023-001 BOARD MEETINGS Criteria: Board of directors should convene to fulfil their fiduciary duties and provide governance to the Project. Condition: During our audit testing, we noted that the board of directors were not holding board meetings regularly. Cause: Board of directors are not meeting on a regular basis. Effect: Board of directors are not providing oversight of the management company and financial transactions. Questioned Costs: N/A Recommendation: We recommend that the board of directors meet on a regular basis to fulfill their fiduciary duties. Management’s Views and Corrective Action Plan: The board has agreed to a minimum of two board meetings each year and any additional meetings on an as needed basis.
View Audit 354567
Finding 555828 (2023-004)
Material Weakness 2023
Open Cities Health Center, Inc. and Affiliate
MN
Material Weakness Reporting
Finding 2023-004 Compliance Requirement: Reporting Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The report for the year ended December 31, 2023, was not filed within the required report ...
Finding 2023-004 Compliance Requirement: Reporting Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: The report for the year ended December 31, 2023, was not filed within the required report submission period. Action Planned in Response to the Finding: The organization will prioritize the financial reporting cycle to ensure the timely preparation, review, and audit of financial statements. This action will support ongoing compliance with all applicable reporting requirements and enhance the accuracy and reliability of financial information. Official Responsible for Ensuring the CAP: Harold Minor Planned Completion Date: December 2024
View Audit 354532
Finding 555823 (2023-003)
Material Weakness 2023
Open Cities Health Center, Inc. and Affiliate
MN
Eligibility Special Tests & Provisions Subrecipient Monitoring
Finding 2023-003 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition and Context: Documents to verify income could not ...
Finding 2023-003 Compliance Requirement: Special Tests and Provisions-Sliding Fee Discounts Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition and Context: Documents to verify income could not be located for six of the twenty-five patients selected for testing. Also, there was no documentation of family size for five of the patients in this sample. The result is that we were unable to determine eligibility for a total of seven of the fourteen tested. Action Planned in Response to the Finding: Procedures will be implemented and actively monitored to ensure that all supporting documentation used to determine patient eligibility is properly collected, maintained, and retained. These procedures will help ensure compliance with applicable guidelines and support the accuracy and integrity of eligibility determinations. Official Responsible for Ensuring the CAP: Sabrina SalazarPlanned Completion Date: December 2024
View Audit 354532
Finding 555818 (2023-002)
Material Weakness 2023
Open Cities Health Center, Inc. and Affiliate
MN
Questioned Costs Allowable Costs / Cost Principles
Finding 2023-002: Compliance Requirement: Allowable Cost/Cost Principles Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: A walkthrough of fourteen individuals was performed to review perso...
Finding 2023-002: Compliance Requirement: Allowable Cost/Cost Principles Material Weakness Assistance Living Number 93.224 Health Center Programs Grant Award Number H80CS00112 US Department of Health and Human Services Condition: A walkthrough of fourteen individuals was performed to review personnel files and payroll related to salary for the Organization. Of the fourteen files reviewed, two had no approved current pay rate documented, and the salary or hourly rate paid was not the rate contained in the file. Also, there was no timesheet provided to support the time charged to the federal grant for eleven of the fourteen individuals tested. Action Planned in Response to the Finding: All payroll activities are managed through ADP. The Human Resources team will familiarize themselves with time and effort reporting requirements and implement a standardized checklist for each personnel file. This checklist will serve as an internal control to ensure that each file is complete, reflects current pay rates, and accurately documents time allocated to grant activities. Additionally, the Finance team will take the following steps to strengthen compliance and accuracy in grant reporting: 1. Assign personnel whose responsibilities are 100% fully dedicated to specific grant activities. 2. Maintain a detailed allocation table tracking employee time and effort by individual grant. Official Responsible for Ensuring the CAP: Marilyn Powers-Campbell Planned Completion Date: December 2024
View Audit 354532 Questioned Costs: $1
City of La Mesa
CA
Reporting
This issue may still exist FY 2024 and FY 2025, however, in early FY 2026 the City will appropriate additional resources to complete "catch up" bookkeeping necessary to achieve the timely closing of the books and performance of the audit in FY 2026.
This issue may still exist FY 2024 and FY 2025, however, in early FY 2026 the City will appropriate additional resources to complete "catch up" bookkeeping necessary to achieve the timely closing of the books and performance of the audit in FY 2026.
View Audit 354501
Finding 555797 (2023-003)
Significant Deficiency 2023
Improve Your Tomorrow
CA
Reporting Subrecipient Monitoring Significant Deficiency
Description of Finding: IYT did not submit its FY22-23 Single Audit and Audited Financial tatements to the federal audit clearinghouse by the required deadline of March 31, 2024. The delay was attributed to internal capacity constraints and staff turnover, which resulted in late preparation of the S...
Description of Finding: IYT did not submit its FY22-23 Single Audit and Audited Financial tatements to the federal audit clearinghouse by the required deadline of March 31, 2024. The delay was attributed to internal capacity constraints and staff turnover, which resulted in late preparation of the Schedule of Expenditures of Federal Awards and other key audit deliverables. Statement of Concurrence or Nonconcurrence: We concur with the audit finding. Corrective Action: IYT acknowledges the late submission of the FY22-23 Single Audit and recognizes delays in the FY23-24 audit timeline as well. This reflects a breakdown in internal ownership and process awareness related to the Single Audit. The CFAO is taking full responsibility for implementing new internal systems, including a detailed audit readiness timeline, early preparation of the SEFA, and clear role assignments.. IYT is also evaluating whether additional staff capacity or process changes are needed to ensure future compliance with federal reporting deadlines. Name of Contact Person: Macarena O’Brien, Chief Financial & Administrative Officer (480)993-4764 | macarena@improveyourtomorrow.org Projected Completion Date: March 31, 2026
View Audit 354483
Finding 555756 (2023-002)
Material Weakness 2023
Renaissance Social Services, Inc.
IL
Allowable Costs / Cost Principles Reporting
We have executed strategic process improvements and personnel adjustments within the Finance function specifically designed to facilitate more efficient and timely completion of month-end, quarter-end, and year-end close procedures. These improvements include standardized workflows, clearly defined ...
We have executed strategic process improvements and personnel adjustments within the Finance function specifically designed to facilitate more efficient and timely completion of month-end, quarter-end, and year-end close procedures. These improvements include standardized workflows, clearly defined responsibilities, and process automation. Additionally, the finance team has committed to ensuring adequate time allocation for all audit activities. We have established a proactive planning framework that incorporates appropriate buffer periods to guarantee completion well in advance of regulatory deadlines. Furthermore, we commit to conducting all fieldwork within the initially scheduled timeframes to prevent timeline extensions.
View Audit 354409
Finding 555755 (2023-001)
Material Weakness 2023
Renaissance Social Services, Inc.
IL
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
The Finance Team has developed and deployed a comprehensive month-end close process that includes: • A detailed procedural checklist with clearly defined responsibilities • Specific deadlines for each critical task in the close sequence • Formal approval requirements at key control points • A target...
The Finance Team has developed and deployed a comprehensive month-end close process that includes: • A detailed procedural checklist with clearly defined responsibilities • Specific deadlines for each critical task in the close sequence • Formal approval requirements at key control points • A targeted completion timeline of 30 days post month-end To support this enhanced process, we have strategically increased resources within the finance function, including additional staff allocation to high-priority areas. Furthermore, we are conducting a thorough assessment of automation opportunities throughout our accounting workflow to improve efficiency, reduce manual processing, and accelerate the completion of key accounting tasks.
View Audit 354409
Village of Vinton, Texas
TX
Reporting § 200.512
2023-003 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addit...
2023-003 – All Federal Programs – Compliance – Data Collection Form Finding: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Correction Action: The Village will ensure the data collection form for the fiscal year ending September 30, 2024 is submitted at the completion of the audit. Responsible Parties: Village Administrator, Community and Economic Development Coordinator and Accounting Supervisor. Anticipated Completion Date: June 2025
View Audit 354404
Finding 555634 (2023-003)
Significant Deficiency 2023
Montgomery Area Coalition for the Homeless, Inc.
AL
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The organization is currently procuring, through the formal bid process, qualified firms to conduct the 2024 audit. The FY2024 audit will be submitted to the Federal Audit Clearinghouse (FAG) by MACH's CP...
Corrective Action by MACH: The Mid-Alabama Coalition for the Homeless agrees with this finding. The organization is currently procuring, through the formal bid process, qualified firms to conduct the 2024 audit. The FY2024 audit will be submitted to the Federal Audit Clearinghouse (FAG) by MACH's CPA firm as soon as completed and released by the audit firm. The audit firm will begin the FY2024 single program audit as soon as procurement has been completed, and contract signed. MACH will work with the audit firm to assure that all subsequent audits are completed timely.
View Audit 354221
Finding 555632 (2023-013)
Significant Deficiency 2023
Sullivan County Community College
NY
Eligibility
The College will seek to update the Satisfactory Academic Progress policy to include all required criteria. The College will also ensure that a periodic review of this policy is made known on its budget calendar. This will be accomplished by 4‐25‐2025
The College will seek to update the Satisfactory Academic Progress policy to include all required criteria. The College will also ensure that a periodic review of this policy is made known on its budget calendar. This will be accomplished by 4‐25‐2025
View Audit 354200
Sullivan County Community College
NY
Student Financial Aid Matching / Level of Effort / Earmarking
The College will develop and followed detailed controls over grants, federal requirements accomplished by 6‐1‐2025.
The College will develop and followed detailed controls over grants, federal requirements accomplished by 6‐1‐2025.
View Audit 354200
Finding 555630 (2023-011)
Significant Deficiency 2023
Sullivan County Community College
NY
The College will seek to follow the recommendations and controls for securing documents according to physical security controls. This will be accomplished by 8‐1‐2025.
The College will seek to follow the recommendations and controls for securing documents according to physical security controls. This will be accomplished by 8‐1‐2025.
View Audit 354200
Finding 555629 (2023-010)
Material Weakness 2023
Sullivan County Community College
NY
Reporting
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8‐1‐2025.
View Audit 354200
Finding 555628 (2023-009)
Significant Deficiency 2023
Sullivan County Community College
NY
Student Financial Aid Matching / Level of Effort / Earmarking
The College will continue to liquidate Perkins loans and verify all information received from the loan servicer is accurate. A reconcile of the information will be reviewed upon receiving this information from the loan servicer. This will be accomplished by 8/31/24.
The College will continue to liquidate Perkins loans and verify all information received from the loan servicer is accurate. A reconcile of the information will be reviewed upon receiving this information from the loan servicer. This will be accomplished by 8/31/24.
View Audit 354200
Finding 555627 (2023-008)
Material Weakness 2023
Sullivan County Community College
NY
Internal Control / Segregation of Duties Allowable Costs / Cost Principles § 200.303
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and st...
The Vice President of Administrative Services will seek to add staff to the finance department to support grant initiatives. During FY 24‐25 a grant policy will be developed and effort be made to communicate each grant initiative as it becomes available, to the Executive Council. This process and staffing update will help the college provide more detail, accuracy and controls over grants. This will be accomplished by 8/31/24.
View Audit 354200
Finding 555618 (2023-001)
Material Weakness 2023
Okanogan County
WA
Subrecipient Monitoring Internal Control / Segregation of Duties Allowable Costs / Cost Principles
The County did experience issues with the reporting portal for these funds.  When we requested assistance, we received generic responses and little assistance from the Treasury.  It wasn’t until November 2024 that we were finally able to gain the assistance we needed to gain full access to the Treas...
The County did experience issues with the reporting portal for these funds.  When we requested assistance, we received generic responses and little assistance from the Treasury.  It wasn’t until November 2024 that we were finally able to gain the assistance we needed to gain full access to the Treasury portal as well as some guidance on the reports.  On January 1, 2025, the Treasury provided guidance that is helpful to us in understanding the reporting requirements.  Now that we have the access and guidance we need, all reports will be submitted accurately and on time.
View Audit 354181
Finding 555602 (2023-005)
Significant Deficiency 2023
Red River Regional Council
ND
Contact Person – Dawn Mandt Corrective Action Plan – The Council will ensure records are reconciled and available for audit within a timely manner of year end. Completion Date – Ongoing.
Contact Person – Dawn Mandt Corrective Action Plan – The Council will ensure records are reconciled and available for audit within a timely manner of year end. Completion Date – Ongoing.
View Audit 354111
Finding 555586 (2023-010)
Material Weakness 2023
City of Espanola
NM
Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.327
2023‐010 Procurement (Material Weakness/ Material Non‐Compliance): Since taking office in fiscal year 2024, the current Finance Director has implemented a Standard Operating Procedure (SOP) in alignment with the Procurement Policy adopted in 2022 to ensure compliance with the State Procurement Code,...
2023‐010 Procurement (Material Weakness/ Material Non‐Compliance): Since taking office in fiscal year 2024, the current Finance Director has implemented a Standard Operating Procedure (SOP) in alignment with the Procurement Policy adopted in 2022 to ensure compliance with the State Procurement Code, internal controls, and the proper segregation of duties in procurement. This SOP outlines the specific roles and responsibilities of the Certified Procurement Officer (CPO), Finance Director, City Manager, and City Council when applicable in the procurement process. In addition, a procurement workflow has been created to be utilized by the (CPO) to ensure compliance with the City of Espanola’s procurement policy, the State Procurement Code, and appropriate checks and balances at varying thresholds. The (CPO) is responsible for ensuring all policies and state procurement laws are followed throughout the process. Additionally, all documentation from initiation to the issuance of a Purchase Order (PO) is retained electronically in a complete packet for record-keeping and audit purposes. In order to address direct payment voucher controls, the City has restricted the use of direct payment vouchers for high-volume purchases. All procurements must follow the purchase order process, unless an exception is authorized in accordance with policy. The finance department has also implemented issuing procurement violations to any department head or staff who authorizes a purchase in the absence of an approved purchase order, which aligns with the 2022 Adopted Procurement Policy. By enforcing these measures, the City ensures procurement policy compliance, transparency, and financial accountability, thereby addressing the audit findings and preventing future violations.
View Audit 354071
Finding 555585 (2023-009)
Material Weakness 2023
City of Espanola
NM
Reporting Procurement, Suspension & Debarment Cash Management § 200.328
2023‐009 Reporting Annual Project and Expenditures Report (Material Weakness): The City did complete the Project and Expenditures Report but just not timely as a result of staff turnover during the actual fiscal year. Since taking office in fiscal year 2024, the current Finance Director has prioriti...
2023‐009 Reporting Annual Project and Expenditures Report (Material Weakness): The City did complete the Project and Expenditures Report but just not timely as a result of staff turnover during the actual fiscal year. Since taking office in fiscal year 2024, the current Finance Director has prioritized compliance with federal reporting requirements. As of fiscal year 2025, all required project and expenditures reporting has been completed and submitted in accordance with U.S. Department of Treasury guidelines. To prevent future occurrences, the Finance Department has implemented internal controls ensuring multiple staff members are responsible for federal reporting. Specifically, both the Finance Director and the Financial Analyst now share the responsibility and authority to complete and submit these annual reports. This new process ensures continuity in reporting, even in the event of staff turnover, and strengthens the City’s commitment to compliance with federal funding requirements. In addition, The City’s Procurement officer now maintains responsibility for grants from award to reversion date. A tracking file is maintained for all active grants at the point it is awarded, expended, and reimbursement received to ensure this process is properly managed. Additionally, the Finance Director oversees this responsibility so there are now multiple controls to ensure timely completion.
View Audit 354071
City of Espanola
NM
Reporting § 200.50
2023-008 Single Audit Report Submission (Noncompliance) (Repeat/Modified): The City is working to get current with the accounting processes and financials that would enable the timely performance of the annual financial audit. The Director of Finance has contracted a public accounting firm for assis...
2023-008 Single Audit Report Submission (Noncompliance) (Repeat/Modified): The City is working to get current with the accounting processes and financials that would enable the timely performance of the annual financial audit. The Director of Finance has contracted a public accounting firm for assistance to accelerate this process and ensure future timely audit completion. In addition, the Finance Department has implemented multiple monthly and annual reconciliation processes to ensure the general ledger is accurate and financial operations sound. Training of City staff on completion of monthly processes is ongoing and will continue with oversight by the Director of Finance.
View Audit 354071
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