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Corrective Action Plans

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Finding 575676 (2023-002)
Material Weakness 2023
Smithville Community Coalition, Inc.
NC
Internal Control / Segregation of Duties
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
The Organization will document and retain meeting minutes for both the board of directors and the finance committee. These meeting minutes will be stored securely and readily accessible as needed.
View Audit 365686
Finding 575675 (2023-001)
Material Weakness 2023
Smithville Community Coalition, Inc.
NC
Internal Control / Segregation of Duties
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within ...
An individual independent of the record keeping should be responsible for opening the mail and documenting its contents within the donor software utilized by the Organization. The contents of the mail should then be given to the Finance and Office Administrator for recording the transactions within QuickBooks and for depositing the funds.
View Audit 365686
Finding 575606 (2023-003)
Significant Deficiency 2023
Mac Housing Development Fund Corporation
NY
HUD Housing Programs Special Tests & Provisions Cash Management
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (3) Finding 2023-003 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 365596
Finding 575605 (2023-002)
Significant Deficiency 2023
Mac Housing Development Fund Corporation
NY
Special Tests & Provisions HUD Housing Programs
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (2) Finding 2023-002 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management has deposited the underfunded amount as of the date of this report.
View Audit 365596
Finding 575604 (2023-001)
Significant Deficiency 2023
Mac Housing Development Fund Corporation
NY
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-593...
Corrective Action Plan (CAP) Name of auditee: MAC Housing Development Fund Corporation TIN: 014-EE134 Name of Audit Firm: EFPR Group, CPAs, PLLC Period covered by audit: September 30, 2023 CAP prepared by: Amanda Hamilton Finance Director Franklin County Community Housing Council, Inc. (518) 483-5934 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2023-001 (a) Comments on the finding and recommendation: Management agrees with the finding. Management also agrees with the recommendation. Please see below for action taken. (b) Action taken: Management will submit the Form SF-SAC to the Federal Audit Clearinghouse as soon as the audit is received for the year ended September 30, 2023.
View Audit 365596
Finding 575599 (2023-003)
Significant Deficiency 2023
Aids Foundation Houston, Inc.
TX
Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.302 § 200.303
2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restruct...
2023-003 Internal Controls and Compliance over Allowable Costs (Significant Deficiency) Recommendation: Review process should be reevaluated and employees retrained to ensure that only actual hours worked from timesheets are charged to grant. Corrective Action: The Finance Department was restructured in August 2024 and the finance staff involved in payroll preparation and review were trained in Allies in Hope’s processes on recording payroll costs to the grants and other funding sources. Responsible Parties: Robert Marchbanks, Chief Financial Officer Date Corrected: August 2024
View Audit 365590 Questioned Costs: $1
Finding 575593 (2023-002)
Material Weakness 2023
Aids Foundation Houston, Inc.
TX
Questioned Costs Procurement, Suspension & Debarment § 200.303 § 200.320 § 200.403
2023-002 Internal Controls over Period of Performance and Procurement, Suspension and Debarment (Material Weakness) Recommendation: Director of Housing and Supportive Services and any other approvers should be retrained to identify allowable and reasonable costs under the grant before approving suc...
2023-002 Internal Controls over Period of Performance and Procurement, Suspension and Debarment (Material Weakness) Recommendation: Director of Housing and Supportive Services and any other approvers should be retrained to identify allowable and reasonable costs under the grant before approving such requests. Corrective Action: All leadership and designated line staff were retrained on reviewing and approving supporting documentation for expenditures in accordance with the federal guidelines. Responsible Parties: Ritchie T. Martin, Jr., Chief Human Services Officer Date Corrected: Immediately
View Audit 365590 Questioned Costs: $1
Finding 575565 (2023-003)
Material Weakness 2023
City of Pierre, South Dakota
SD
Management agrees with the auditor’s recommendation and are in the process of hiring staff to fill vacancies and implementing a cross-training plan to avoid missed processes during staff turnover. The Finance Officer is responsible for this corrective action.
Management agrees with the auditor’s recommendation and are in the process of hiring staff to fill vacancies and implementing a cross-training plan to avoid missed processes during staff turnover. The Finance Officer is responsible for this corrective action.
View Audit 365552
Finding 575561 (2023-007)
Material Weakness 2023
Greenfield Exempted Village School District
OH
Reporting
Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the iss...
Upon becoming Treasurer in March 2024, I noted an inconsistence in the 507 ESSER fund. I realized the former Treasurer had requested reimbursement twice for the same expenditures thus giving the district a positive balance in the fund. I contacted DEW’s Office of Federal Programs to report the issue and determine a resolution. I was able to expend the funds on a project approved for ESSER expenditures prior to all grant deadlines. DEW reopened the final expenditure reports allowing the district to correct the past reporting discrepancy. Per DEW emails and communications, the issue is resolved and closed. This issue was caused by the project cash requests not being made on regular intervals and the advance of federal funds from the general fund. The district now submits project cash requests on a monthly basis, to prevent request date overlap and does not advance federal funding from the general fund.
View Audit 365548
Finding 575558 (2023-006)
Material Weakness 2023
Greenfield Exempted Village School District
OH
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management
The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon A...
The district engaged in multiple construction projects using ESSER funds. Two projects were not in compliance with the prevailing wage reporting requirements. The district has updated policy 6114 – Cost Principles – Spending Federal Funds on 6/27/2022 and 1/27/2025 to comply with the Davis-Bacon Act. In addition, the district now ensures all construction contracts are presented to and reviewed by legal counsel to ensure compliance with federal, state and local laws.
View Audit 365548
Juneau Economic Development Council
AK
Reporting Subrecipient Monitoring § 200.512
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarific...
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Sam Muse, Finance and Administration Director Corrective Action: JEDC will implement a policy in which, whenever Federal or State dollars are transferred to JEDC, JEDC will obtain written clarification from the entity transferring the money expressly indicating whether JEDC is a contractor or a subrecipient of the monies. Additionally, JEDC will use a “checklist” to confirm and verify that determination and will seek additional clarification if there is any disagreement in the classifications. Proposed Completion Date: July 1, 2024.
View Audit 365539
Finding 575539 (2023-003)
Significant Deficiency 2023
Mental Health Association in Tulsa, Inc. Dba Mental Health Association Oklahoma
OK
Questioned Costs Procurement, Suspension & Debarment
The Association will no longer issue credit cards in the name of specific programs to prevent repeating this occurrence. Effective immediately all cards will be issued solely to individual staff members, who will be responsible for maintaining appropriate supporting documentation for all transaction...
The Association will no longer issue credit cards in the name of specific programs to prevent repeating this occurrence. Effective immediately all cards will be issued solely to individual staff members, who will be responsible for maintaining appropriate supporting documentation for all transactions. Additionally, staff members will be inactivated in the credit card systems rather than deleted to ensure continuity of records and to maintain accountability. The Association’s COO John Manning will oversee this process.
View Audit 365528 Questioned Costs: $1
Finding 575421 (2023-003)
Significant Deficiency 2023
City of Dayton, Tennessee
TN
The City provides the external auditors the Schedule of Expenditures of Federal and State Awards annually. Workpapers within each audit file have an account analysis which list the revenue and expense account numbers and balances to the general ledger and federal grant expenses spreadsheet. The Ci...
The City provides the external auditors the Schedule of Expenditures of Federal and State Awards annually. Workpapers within each audit file have an account analysis which list the revenue and expense account numbers and balances to the general ledger and federal grant expenses spreadsheet. The City was delayed in balancing one grant due to limited information provided on the recalculation of funding, this has since been received. The City will ensure all information is completed and balance with the closing of the fiscal year.
View Audit 365470
Finding 575420 (2023-001)
Material Weakness 2023
City of Dayton, Tennessee
TN
The City feels we meet our internal needs and it is not cost beneficial to hire a third party to prepare the financial statements.
The City feels we meet our internal needs and it is not cost beneficial to hire a third party to prepare the financial statements.
View Audit 365470
Renville County
MN
Reporting § 200.512
Late Single Audit Submission 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Mangement will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Li...
Late Single Audit Submission 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Mangement will work with the auditors to correctly record and follow the statute. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, if the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monito Completion of CAP: The County Board will be monitoring the corrective action plan. Sincerely, Lisa Herges Count Administrator
View Audit 365408
Renville County
MN
Eligibility Internal Control / Segregation of Duties § 200.303
Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsib...
Medical Assitance Eligiblity 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: The County acknowledges the finding and has implemented procedures to ensure AGI is calculated correctly. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, if the official responsible for ensuring corrective action of the compliance finding. 4. Planned Completion Date for CAP: December 31, 2025 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
View Audit 365408
Finding 575371 (2023-002)
Material Weakness 2023
Renville County
MN
Cash Management Internal Control / Segregation of Duties
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries ne...
Material Audit Adjustments 1. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding: Management will continue to review and gain an understanding of the audit adjustments in order to reduce the number of entries necassary for future audits. The Conuty Finance Coordinator plans to remedy this finding in future years. 3. Official Responsible for Ensuring CAP: Lisa Herges, County Administrator, is the official responsible for ensuring corrective action of the material weakness. 4. Planning Compltion Date for CAP: December 31, 2025. 5. Plan to Monitor Completion of CAP: The County Board will be monitoring this corrective action plan. Sincerely, Lisa Herges County Administrator
View Audit 365408
County of Mariposa
CA
Reporting
2023-001 Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with...
2023-001 Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds; We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Management's Response: The County concurs with the finding. Responsible Individual: Luis Mercado, Auditor. Corrective Action Plan: The Auditor's Office will work with County departments to ensure federal expenditure information is accurate. Anticipated Completion Date: Fiscal Year 2024-2025.
View Audit 365406
Finding 575345 (2023-005)
Material Weakness 2023
Eldred Borough
NY
Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.303
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to ...
Internal Control over Schedule of Expenditures of Federal Awards Year Ended December 31, 2023 Segregation of Duties Auditor’s Recommendations: We recommend that Eldred Borough assess the current structure and implement compensating controls where full segregation of duties is not feasible due to staffing limitations. These may include enhanced supervisory review, periodic oversight by the board or executive leadership, documentation of independent reviews, and rotation of duties when possible. Borough’s Response: Eldred Borough has board oversight and will continue to do so. The Borough employees do cover duties of the other employee when necessary and will continue to do so. Bank Reconciliations will be signed by Council. Pay Requisitions are signed by Council and will continue to do so.
View Audit 365393
Finding 575341 (2023-004)
Material Weakness 2023
Eldred Borough
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
View Audit 365393
Finding 575337 (2023-003)
Material Weakness 2023
Eldred Borough
NY
Procurement, Suspension & Debarment Reporting Internal Control / Segregation of Duties § 200.512
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to e...
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
View Audit 365393
Finding 575335 (2023-002)
Material Weakness 2023
Housing Hope and Subsidiaries
WA
Subrecipient Monitoring § 200.332
Finding Number 2023-002 Contact Person(s): Brianna Mariani – BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: ...
Finding Number 2023-002 Contact Person(s): Brianna Mariani – BriannaMariani@housinghope.org Kathryn Opina - KathrynOpina@housinghope.org Explanation and specific reasons for disagreement with the audit finding or that corrective action is not required (if applicable): N/A Corrective action planned: This was the first and only grant Housing Hope has administered that required subrecipient monitoring. The grant has since ended and the organization does not anticipate entering any future agreements that would require subrecipient monitoring. To ensure compliance should such an agreement arise again, Housing Hope will adopt a Subrecipient Monitoring Policy. This policy will outline the criteria for identifying subrecipient relationships and establish a standardized process for monitoring subrecipients, if any are engaged in the future. Anticipated completion date: The Subrecipient Monitoring Policy will be adopted by October 2025 Board meeting.
View Audit 365386
San Juan Housing Authority
TX
HUD Housing Programs
Corrective Action Plan - Missing tenant file documentation. Contact person - Executive Director. Corrective action planned - The PHA will use a tenant file checklist and review tenant file documentation to make sure all required documentation is present. Anticipated completion date - Within the next...
Corrective Action Plan - Missing tenant file documentation. Contact person - Executive Director. Corrective action planned - The PHA will use a tenant file checklist and review tenant file documentation to make sure all required documentation is present. Anticipated completion date - Within the next fiscal year.
View Audit 365373
Finding 575322 (2023-002)
Material Weakness 2023
San Juan Housing Authority
TX
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authoriz...
Corrective Action Plan - ACH payments not approved by the Board. Contact person - Executive Director. Corrective action planned - The PHA will implement the control procedure of attaching ACH supporting documentation to a copy of the bank statement and obtaining approval from a Board member authorized to sign checks. Anticipated completion date - Within the next fiscal year.
View Audit 365373
Finding 575321 (2023-001)
Material Weakness 2023
San Juan Housing Authority
TX
HUD Housing Programs Material Weakness Internal Control / Segregation of Duties
Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.
Corrective Action Plan - Financial statements contained material misstatements. Contact person - Executive Director. Corrective action planned - The PHA will hire an outside fee accountant or an employee with accounting experience. Anticipated completion date - Within the next fiscal year.
View Audit 365373
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