Corrective Action Plans

Finding 1170756 (2024-002)

Material Weakness 2024

NH

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles

The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipien...

The Precinct will develop, formally document, and adopt written policies and procedures in compliance with OMB Uniform Guidance covering all required federal award compliance areas, including allowable costs, employee travel, cash management, procurement and suspension and debarment, and subrecipient monitoring and management. Management will ensure the policies are reviewed, approved, and communicated to all applicable staff and that responsibilities for federal grant administration are clearly defined. Training will be provided to personnel involved in federal award management to ensure consistent application of the policies. Management will periodically review federal grant activity and related documentation to monitor compliance and ensure the policies remain current and effectively implemented.

View Audit 383951

Finding 1170615 (2024-015)

Material Weakness 2024

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812...

FINDING 2024-015 Finding Subject: COVID-19 - Education Stabilization Fund - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain documentation of all payroll and stipend amounts to ensure allowability and compliance with grant agreements. All stipend and other payroll payments will be approved by the School Board. The school corporation will include supporting documentation for all accounts payable vouchers Anticipated Completion Date: The school district began the practice above on January 1, 2024, and anticipate it will be completed by June 30, 2026.

View Audit 383835

Finding 1170602 (2024-012)

Material Weakness 2024

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.400 § 200.403 § 200.77

FINDING 2024-012 Finding Subject: Title I Grants to Local Educational Agencies - Level of Effort – Maintenance of Effort, Earmarking Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.352...

FINDING 2024-012 Finding Subject: Title I Grants to Local Educational Agencies - Level of Effort – Maintenance of Effort, Earmarking Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will document all parent involvement expenditures with the object code 661 and all homeless set-aside funds with the object code 660 to ensure that Matching, Level of Effort, and Earmarking compliance requirements are consistently met. Any funds not expended will be carried over under the same Earmarking for the following grant period. The school corporation will properly document all Title I grant expenditures from accounts payable vouchers to payroll and fringe benefits. This documentation will ensure that we can calculate and substantiate that we met earmarking requirements for the grant prior to the closing of the allowable period. Anticipated Completion Date: The school district will comply with this plan for the FY25 Title I grant and for all Title grants moving forward. This corrective action will be fully completed by June 30, 2026.

View Audit 383835

Finding 1170600 (2024-011)

Material Weakness 2024

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles § 200.303 § 200.334 § 200.403 § 200.430

FINDING 2024-011 Finding Subject: Title I Grants to Local Education Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: ...

FINDING 2024-011 Finding Subject: Title I Grants to Local Education Agencies - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Tricia Hudson, Curriculum Director & Federal Grants Administrator Contact Phone Number and Email Address: 812.279.3521, ext. 16242; hudsont@nlcs.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The school district will maintain time and effort documentation for all staff paid by federal grants for each six-month period from January 1-June 30 and July 1-December 31. In addition to the ongoing time and effort documentation for all staff paid by federal grants, the district will maintain wage and benefit distribution reports that reflect staff paid from federal grant funds. The school corporation will include supporting documentation for all accounts payable vouchers. Anticipated Completion Date: The school district began the practice above on January 1, 2024 and anticipate it will be completed by June 30, 2026.

View Audit 383835

Finding 1170586 (2024-008)

Material Weakness 2024

North Lawrence Community Schools

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles § 200.208 § 200.303 § 200.403

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsi...

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) – Earmarking and Level of Effort Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Earmarking- The Non-Public Proportionate Share of expenditures The school district will document all non-public proportionate share expenditures to ensure that Earmarking compliance requirements are consistently met. Time and Effort Logs are kept for employees to document the proportionate share time paid for with Federal Special Education Grant Funds. Level of Effort – Maintenance of Effort- The school corporation will properly document all Special Education expenditures from accounts payable vouchers to payroll and fringe benefits. This documentation will ensure that we can calculate and substantiate our maintenance of effort required amounts. Anticipated Completion Date: June 30, 2026

View Audit 383835

Finding 1170576 (2024-006)

Material Weakness 2024

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.334 § 200.403

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277...

FINDING 2024-006 Finding Subject: Special Education Cluster (IDEA) - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Susie Swango, Director of Special Education Contact Phone Number and Email Address: swangos@nlcs.k12.in.us (812) 277-3220 ext. 16243 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All payments and expenditures corporation wide, including those made with Federal Special Education Funds, will be properly documented. Accounts payable vouchers will be primarily entered by the Deputy Treasurer/Accounts Payable Specialist and reviewed by the Treasurer/Director of Business. Purchase requests will be submitted by the Director of Special Education thereby authorizing that the purchase is an allowable cost from the designated fund. Documentation will be provided to identify specific staff members included in payroll and fringe benefit payments from Federal Special Education funds. Anticipated Completion Date: June 30, 2026

View Audit 383835

Finding 1170563 (2024-003)

Material Weakness 2024

North Lawrence Community Schools

IN

Allowable Costs / Cost Principles School Nutrition Programs § 200.303 § 200.334 § 200.403

FINDING 2024-003 Finding Subject: CHILD NUTRITION CLUSTER - ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COSTS / COST PRINCIPLES Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ex...

FINDING 2024-003 Finding Subject: CHILD NUTRITION CLUSTER - ACTIVITIES ALLOWED OR UNALLOWED, ALLOWABLE COSTS / COST PRINCIPLES Contact Person Responsible for Corrective Action: BONNIE SANDERS, Director of Food Services Contact Phone Number and Email Address: Sandersb@nlcs.k12.in.us (812) 277-3220 ext. 48014 Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: All payments and expenditures coming out of the Food Service Fund (Fund 800) will be documented and accompanied by supporting additional documents detailing the reason and application of the funding. All payments will be accompanied by vouchers signed by 2 parties (the requestor and their supervisor), as well as an invoice and, if applicable, quote for merchandise or services. In addition, the Accounts Payable staff will also review these documents prior to signature by the Supervisor. Student meal account reimbursements will also be handled in this way, ensuring the appropriate account, Prepaid Food Account (Fund 8400), is the account these funds will be withdrawn from. Stipend requests will be in writing and approved by the Business Director and the School Board prior to being processed by payroll. This will be documented in writing along with any payment documentation. Anticipated Completion Date: Immediately (December 1, 2025)

View Audit 383835

Finding 1170547 (2024-002)

Material Weakness 2024

County of Delaware

PA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as par...

Recommendation: Block grant reports should be completed prior to the accounting record close process to ensure the expenditures reported are supported by the underlying accounting records. Controls over reporting should include records for the basis of reporting submissions should be reviewed as part of the report approval process prior to submission. Supporting documentation and reconciliations should be filed for reference purposes. Action Taken: The Department of Human Services received approval from the PA DHS in February 2025 for its 2021–2022 HSBG Income & Expenditure (I&E) Report, Revision 3, which had been submitted in January 2025. At the State’s request, the Agreed Upon Procedures report was submitted in August 2025 for fiscal year 2021-2022 and has since been approved. The journal entries reconciling the underlying expenditure detail in the County’s accounting system to the expenditures reported have been submitted, and the final reconciliation is in process. Retained Earnings Plans were submitted to the State in February and March 2024. The County completed submission of the 2022–2023 HSBG I&E Report in March 2025, with a revised version submitted in September 2025. The State is currently reviewing the report. Upon approval, the AUP will be completed, and the County will reconcile the detailed expenditures in the accounting system to the amounts reported, ensuring accuracy and compliance. The 2023–2024 HSBG I&E Report was submitted in September 2025. The County is finalizing the 2024–2025 HSBG I&E Report and anticipates submission by October 2025. Responsible Individual for Corrective Action: Gaston Gonzalez, County of Delaware Department of Human Services Chief Financial Officer Completion Date: December 31, 2025

View Audit 383806

Finding 1170528 (2024-003)

Material Weakness 2024

Talbot County Board of Education

GA

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.302 § 200.303 § 200.511

F A 2O24-OO3 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting lnternal Control lmpact: Material Weakness Compliance lmpact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and...

F A 2O24-OO3 Strengthen Controls over Financial Reporting Compliance Requirement: Reporting lnternal Control lmpact: Material Weakness Compliance lmpact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.010 - Title I Grants to Local Educational Agencies Federal Award Number: S0104220010 (Year:2023), S010A230010 (Year.2024) Questioned Costs: $0.00 Repeat of Prior Year Finding: FA 2023-004, FA 2022-004, FA 2021-002, FA 2019-002 Description: The School District did not file accurate completion reports for the Title I Grants to Local Educational Agencies program. Corrective Action Plans: . CFO will make sure expenditures are correctly recognized on all completion reports . An independent CPA person has been hired and review completion reports before they are submitted Estimated Completion Date: Decembet 31, 2025 Contact Person:Torrence H. Freeman lll. CFO Telephone: 706-665-8577 Email:tfreeman@talbot.kl2 aus

View Audit 383780

Finding 1170526 (2024-002)

Material Weakness 2024

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity:...

F A 2024-002 Improve Controls over Expenditures Compliance Requirement: Activities Allowed or Unallowed, Allowable Costs/Cost Principles InternalControllmpact: SignificantDeficiency Compliance Impact: Nonmaterial Noncompliance Federal Awarding Agency: U.S. Depatment of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.425 American Rescue Plan Elementary and Secondary School Emergency Relief Grant 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund - Homeless Children and Youth 84.425 - American Rescue Plan Elementary and Secondary School Emergency Relief Fund Federal Award Number: S425U210012 (Year:2021), S425W210011 (Year: 2021), 5425D2 1 001 2 (Year:202 I ) Questioned Costs: $8,763.69 Repeat ofPrior Year Finding: FA2023-002, F42022-002 I)escription: A review of expenditures charged to the Elementary and Secondary School Emergency ReliefFund program revealed that the School District's internal control procedures were not operating to ensure that expenditures were appropriately documented to support allowabiliqr. Corrective Action Plans: . Alljournal entries will be check by the independent CPA person to ensure that packets are complete and that each are fully approved by at least two of the following Superintendent, CFO and/or CPA and organized to FY folder as part of our monthly closing process . CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly Estimated Completion Date: December 3 1, 2025 Contact Person: Torrence H. Freeman IIl. CFO Telephone: 7 06-665-8571 Email: tfreeman@talbot.kl 2.ga.us

View Audit 383780

Finding 1170523 (2024-001)

Material Weakness 2024

Talbot County Board of Education

GA

Allowable Costs / Cost Principles Subrecipient Monitoring Reporting § 200.303 § 200.403 § 200.430

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Allowable Costs/Cost Principles, Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: G...

FA 2024-001 Strengthen Controls over Expenditures Compliance Requirement: Allowable Costs/Cost Principles, Activities Allowed or Unallowed Internal Control Impact: Material Weakness Compliance Impact: Material Noncompliance Federal Awarding Agency: U.S. Department of Education Pass-Through Entity: Georgia Department of Education CFDA Numbers and Titles: 84.01 0 - Title I Grants to Local Educational Agencies FederalAwardNumber: S010A220010(Year:2023),S0104230010 (Year:2024) Questioned Costs: $9,307.29 Repeat ofPrior Year Finding: FA 2023-001, FA 2022-001 Description: The policies and procedures ofthe School District were insufficient to provide adequate intemal controls over expenditures as it related to the Title I Grants to Local Educational Agencies program. Corrective Action Plans: Payroll will reorganize how documentation is kept ofeach pay period to ensure it makes a: complete monthly folder . payroll will not process any timesheets that need signatures for approval. lf not able to get signed in time for currently pay period, it will be processed in the next one o CFO will review all salaries after they have been entered into PC Genesis to ensure that they are being processed correctly Contact Person: Torrence H. Freeman III, CFO Telephone: 706-665-8577 Email: tfreeman@talbot.k12.ga.us

View Audit 383780

Finding 1170371 (2024-001)

Material Weakness 2024

CASA/Youth Advocates Inc.

PA

Allowable Costs / Cost Principles Subrecipient Monitoring

Management Responses: We acknowledge that prior to this audit, CASA relied on summary-level expense reports from subrecipients under the PCCD grant and did not consistently verify underlying invoices. The established oversight also included the following efforts: 1) the individual previously respons...

Management Responses: We acknowledge that prior to this audit, CASA relied on summary-level expense reports from subrecipients under the PCCD grant and did not consistently verify underlying invoices. The established oversight also included the following efforts: 1) the individual previously responsible for invoicing did review submissions for reasonableness against the approved budget, 2) subrecipients were advised to maintain detailed back-up for all expenses, and 3) the Coalition Director regularly visited subrecipient sites to observe work being completed and to meet and observe personnel covered by the grant. However, we acknowledge this process did not meet the full requirements of the Uniform Guidance. While prior audits were not performed under Government Auditing Standards , management notes that the agency has received federal funding since 2016 with no history of previous management-related findings. The identified grant in this finding was a pilot project and the first time the agency has managed subrecipients. Corrective Actions Already Taken: CASA has engaged a new contracted accounting firm with a wider breadth of experience and expertise. CASA has completed an internal restructuring to provide increased opportunity for oversight and review of contracted financial services. CASA has adopted a new review protocol requiring verification of all supporting documentation for subrecipient reimbursements. The Operations Manager now performs a detailed review of invoices, approvals, and alignment with allowable costs prior to releasing funds. Planned Actions: Subrecipient Monitoring Policy: CASA will implement a policy immediately that includes: A standardized invoice review checklist (verifying vendor, date, amount, and allowability). Documentation of management approvals and sign-offs. Monitoring visits or virtual reviews for subrecipients by Coalition Director or Operations Director. Communication: CASA will issue written guidance to all subrecipients outlining documentation requirements and timelines.

View Audit 383503

Finding 1170222 (2024-002)

Material Weakness 2024

Africatown Community Land Trust

WA

Allowable Costs / Cost Principles § 200.430

Section III - Reportable Findings and Questioned Costs for Federal Awards Finding 2024-002 Noncompliance and material weakness in internal control over compliance with allowable costs/cost principles Management Response: 1. PARs were signed on a quarterly basis. We will transition to signing PARs bi...

Section III - Reportable Findings and Questioned Costs for Federal Awards Finding 2024-002 Noncompliance and material weakness in internal control over compliance with allowable costs/cost principles Management Response: 1. PARs were signed on a quarterly basis. We will transition to signing PARs biweekly to ensure timely acknowledgement. Person(s) Responsible: (COS) Rita Green, Department Managers

View Audit 383203

Finding 1170218 (2024-002)

Material Weakness 2024

Homeward Bound USA Inc. Adirondacks

NY

Allowable Costs / Cost Principles

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting servi...

2024-002 – Unallowable and Improperly Allocated Expenditures Finding: Our audit procedures disclosed that two expenditures were determined to be unallowable, and two others were improperly allocated to the SSG Fox SPGP Grant. These included a vehicle purchase, professional fees, and accounting service costs that were not allocable to the program Recommendation: We recommend that Homeward Bound Adirondack, Inc. implement controls to review allowability and allocability of all costs prior to the submission of drawdowns. We also recommend that staff be trained on allowable costs in accordance with Uniform Guidance. Action Taken: We are creating a policy and procedure to include the bookkeeper submitting the weekly expenses to the Executive Director for review and sign off prior to executing the draw downs to ensure proper allocation of costs.

View Audit 383186

Finding 1170163 (2024-003)

Material Weakness 2024

Tennessee Opportunity Programs, Inc.

TN

Cash Management Allowable Costs / Cost Principles

We concur. For the current grant year, processes have been updated to ensure variances do not occur. Any questions of allowable cost will be reference by 2 CFR 200 subpart E and used as a common procedure for all expenses. The Executive Director and Office Manager will review expenditures prior to t...

We concur. For the current grant year, processes have been updated to ensure variances do not occur. Any questions of allowable cost will be reference by 2 CFR 200 subpart E and used as a common procedure for all expenses. The Executive Director and Office Manager will review expenditures prior to the distribution of expenses from among the funds, which will ensure accuracy before the request is made.

View Audit 383100

Finding 1169870 (2024-011)

Material Weakness 2024

Saint Paul Public Schools

MN

Allowable Costs / Cost Principles Material Weakness

EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the Dis...

EDUCATION STABILIZATION FUND – ALLOWABLE COSTS U.S. Department of Education Education Stabilization Fund Assistance Listing Number: 84.425 Passed Through Minnesota Department of Education Pass Through Number: S425U220045 Award Period: July 1, 2023 – June 30, 2024 Recommendation: We recommend the District puts in place proper controls to ensure supporting documentation for timesheets is retained for all employees Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The District will work on ensuring proper controls are put in place. This will be implemented by December 31, 2025, and the School Board will be responsible for monitoring the status. Name of the contact person responsible for corrective action: Tom Sager, Executive Chief of Financial Services Planned completion date for corrective action plan: December 31, 2025

View Audit 383008

Finding 1169719 (2024-003)

Material Weakness 2024

City of Zanesville

OH

Subrecipient Monitoring Allowable Costs / Cost Principles Period of Performance § 200.329

Planned Corrective Action: Planned Action The City will implement a calendar based reminder system using Microsoft Outlook to send annual notifications to designated staff prior to the reporting deadline. Roles and Responsibilities o Budget & Finance Director: Accountable for preparing and filing th...

Planned Corrective Action: Planned Action The City will implement a calendar based reminder system using Microsoft Outlook to send annual notifications to designated staff prior to the reporting deadline. Roles and Responsibilities o Budget & Finance Director: Accountable for preparing and filing the report with the Treasury. o Community Development Director: Provides programmatic information necessary for report completion upon request. o Deputy Auditor: Receives annual reminder notifications to ensure oversight. o Auditor’s Office: Will be notified upon submission of the report for independent verification. Implementation Timeline Outlook reminders will be established by April 1 annually to ensure timely notification ahead of the next reporting deadline. Monitoring The Auditor’s Office will verify timely submission annually and maintain documentation of compliance for audit purposes. Anticipated Completion Date: 12/12/2025 Responsible Contact Person: Amanda N. Perkowski, Budget & Finance Director

View Audit 382754

Finding 1169693 (2024-008)

Material Weakness 2024

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Supporting Documentation for Family Size Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Ex...

Supporting Documentation for Family Size Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing work completed by the Housing Specialists more frequently, by performing more Quality Control evaluations, reviewing software-flagged errors, and establishing more check-ins with staff who are producing frequent errors. If frequent errors persist after consistent coaching, Corrective Action Plans will be put in place for those staff members. Termination of employees unable to produce accurate work will be enforced if coaching and Corrective Action Plans prove unsuccessful. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: Currently Implemented & Ongoing

View Audit 382709

Finding 1169683 (2024-006)

Material Weakness 2024

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should review their current processes and create an internal monitoring system to ensure the expenses are appropriately calculated in the future and...

Calculating Expenses for Family Income Examinations Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should review their current processes and create an internal monitoring system to ensure the expenses are appropriately calculated in the future and/or consider additional training for housing specialists to ensure HAP is appropriately calculated. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing work completed by the Housing Specialists more frequently, by performing more Quality Control evaluations, reviewing software-flagged errors, and establishing more check-ins with staff who are producing frequent errors. If frequent errors persist after consistent coaching, Corrective Action Plans will be put in place for those staff members. Termination of employees unable to produce accurate work will be enforced if coaching and Corrective Action Plans prove unsuccessful. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: Currently Implemented & Ongoing

View Audit 382709

Finding 1169678 (2024-005)

Material Weakness 2024

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Calculating Income / Retaining Supporting Documentation for Family Income Examinations Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the ...

Calculating Income / Retaining Supporting Documentation for Family Income Examinations Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should create an internal monitoring system to ensure that tenant files are scanned/saved appropriately, and the documentation meets all program guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management is reviewing work completed by the Housing Specialists more frequently, by performing more Quality Control evaluations, reviewing software-flagged errors, and establishing more check-ins with staff who are producing frequent errors. If frequent errors persist after consistent coaching, Corrective Action Plans will be put in place for those staff members. Termination of employees unable to produce accurate work will be enforced if coaching and Corrective Action Plans prove unsuccessful. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: Currently Implemented & Ongoing

View Audit 382709

Finding 1169673 (2024-004)

Material Weakness 2024

Integrated Community Solutions, Inc.

WI

HUD Housing Programs Subrecipient Monitoring Allowable Costs / Cost Principles

Missing Tenant Files Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consid...

Missing Tenant Files Allowable Costs, Eligibility – Housing Choice Vouchers – CFDA No. 14.871 Recommendation: Management should review their current processes and create an internal monitoring system to ensure appropriate forms and supporting documentation are in the file in the future and/or consider additional training for housing specialists to ensure tenant files are retained and scanned into the online system in a timely manner. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will implement that part of the document retention process is to not only upload the documents, but then verify within the tenant file that documents are present and fully legible. Names of the contact persons responsible for corrective action: April Clark and Nicole Thompson Planned completion date for corrective action plan: November 1, 2025

View Audit 382709

Finding 1169659 (2024-001)

Material Weakness 2024

Talladega College

AL

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400

We have conducted a thorough review of our existing procedures for managing Title III funds to identify gaps and areas of improvement. Management hired a Title III consultant to assist with proper accountability and to establish clear guidelines for fund allocation, monitoring, and reporting. Manage...

We have conducted a thorough review of our existing procedures for managing Title III funds to identify gaps and areas of improvement. Management hired a Title III consultant to assist with proper accountability and to establish clear guidelines for fund allocation, monitoring, and reporting. Management will conduct periodic internal reviews to verify adherence to established controls and address discrepancies promptly.

View Audit 382662

Finding 1169659 (2024-001)

Material Weakness 2024

Talladega College

AL

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.400

If ED has questions regarding this plan, please contact Dr. Douglas Allen, Vice President for Finance and Administration, Talladega College at (256) 761-6100.

View Audit 382662

Finding 1169644 (2024-002)

Material Weakness 2024

Dakota County

MN

Allowable Costs / Cost Principles Material Weakness Internal Control / Segregation of Duties § 200.303

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Awar...

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Assistance Listing Numbers: 93.778 Federal Award Identification Numbers and Years: 2405MN5ADM - 2024 Passed Through Entity: Minnesota Department of Human Services Pass Through Number: H55245048 Award Period: 2024 Recommendation: We recommend that the County review its procedures and control to ensure all RMS listings sent to the State properly exclude those necessary individuals no longer working in the programs. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned in response to finding: The County will ensure that the reports are reviewed prior to submission going forward. Name of the contact person responsible for corrective action: Tim Paulus, Social Services Administrative Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 382642

Finding 1169602 (2024-006)

Material Weakness 2024

Guam Department of Education

GU

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.303

Views of Auditee and Corrective Actions: The Division of Special Education is currently reviewing the details of the finding in order to provide an adequate response and corrective action plan.

View Audit 382583

Corrective Action Plans

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