Corrective Action Plans

Finding 1186860 (2025-002)

Material Weakness 2025

Homeless Assistance Leadership Organization, Inc.

WI

Questioned Costs Allowable Costs / Cost Principles HUD Housing Programs

Finding #2025-002 - Wage Allocations Criteria: Wages should be allocated to federal and state programs on the basis of time spent in each program. Condition: 1 out of 40 payroll transactions reviewed had differences between the wages that were charged to the grant and the wages that should have been...

Finding #2025-002 - Wage Allocations Criteria: Wages should be allocated to federal and state programs on the basis of time spent in each program. Condition: 1 out of 40 payroll transactions reviewed had differences between the wages that were charged to the grant and the wages that should have been charged to the grant based on the number of hours worked. Questioned Costs: $1,540. Cause: Payroll software coded manager time as admin time instead of the specific grant funding code. Effect: Wages could be charged to the wrong federal awards and not detected and corrected. Recommendation: We recommend that management review payroll software inputs and outputs for accuracy prior to completing grant claims. Response: HALO's management concurs with this finding. HALO's processes will include a review of payroll software inputs and outputs to ensure hours and wages are accurately allocated. Contact Person: Yvonne MacDonald Hames Anticipated Completion: June 30, 2026

View Audit 394609

Finding 1186846 (2025-003)

Material Weakness 2025

Westchester Jewish Community Services, Inc.

NY

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.430

Finding 2025-003, Timesheet - Timekeeping (Assistance Listing 16.575 and 93.958) Persons Responsible: Irene Math, Chief Financial Officer; Shannon Van loon, Chief Operating Officer Comment: Per 2 CFR § 200.430 requires that the distribution of salary and wages charged to federal awards be based on a...

Finding 2025-003, Timesheet - Timekeeping (Assistance Listing 16.575 and 93.958) Persons Responsible: Irene Math, Chief Financial Officer; Shannon Van loon, Chief Operating Officer Comment: Per 2 CFR § 200.430 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personal activity reports (timesheets), prepared after-the-fact, that include the total activity for which employees were compensated. Response: In January 2025, WJCS implemented an automated time and attendance system for staff to track time which integrates with the payroll and financial systems to ensure appropriate allocations to Federal awards. Prior to implementation of the new system weekly manual timesheets were used to track staff time and attendance on Federal contracts. However, these manual timesheets were not integrated into a standard agency-wide payroll processing system. The new system enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs to grants with fewer mechanical steps which increase the risk of miscalculations. Management will continue to monitor the automated timekeeping system through periodic supervisory reviews and payroll-to-grant allocation reconciliations to ensure ongoing compliance with 2 CFR §200.430. Estimated Completion Date: The agency-wide time and attendance system was implemented in January 2025.

View Audit 394587

Finding 1186845 (2025-002)

Material Weakness 2025

Westchester Jewish Community Services, Inc.

NY

Subrecipient Monitoring Reporting Allowable Costs / Cost Principles

Finding 2025{D2, Accuracy of the SEFA Persons Responsible: lrene Math, Chief Financial Officer; Jack Babwah, Director of Revenue and Reimbursement Comment: The Uniform Guidance requires that the auditee prepare a SEFA for the period covered by the auditee's financial statements. The SEFA included 10...

Finding 2025{D2, Accuracy of the SEFA Persons Responsible: lrene Math, Chief Financial Officer; Jack Babwah, Director of Revenue and Reimbursement Comment: The Uniform Guidance requires that the auditee prepare a SEFA for the period covered by the auditee's financial statements. The SEFA included 100% of expenditures for each grant, even if the grant was not 100% federally funded. Proper identification of federal funds and their related allocations is critical to ensure compliance with federal requirements and accurate reporting. Management subsequently reviewed the funding allocations and revised the SEFA during the audit to properly reflect only the federally funded portion of expenditures. The final SEFA included in the financial statements reflects these corrections. Response: Management acknowledges the importance of accurately reporting only the federal portion of grant expenditures in the SEFA. To address this, management is implementing enhanced procedures. During the current year, a master grants listing was developed to strengthen the grants onboarding process. As part of this process, the team will determine the federal funding details at the outset of each award, when not clearly specified in the contract, and will proactively contact funders to obtain the Assistance Listing Number (ALN)/Catalog of Federal Domestic Assistance (CFDA) number and related information. In addition, federal funding allocation percentages will be appropriately identified, calculated and reported on the SEFA. These actions are expected to improve accuracy and compliance with federal requirements. Estimated Completion Date: The additional review procedures will be implemented by the June 30, 2026 financial statement close process.

View Audit 394587

Finding 1186833 (2025-018)

Material Weakness 2025

Second Judicial District Court

NM

Internal Control / Segregation of Duties Questioned Costs Subrecipient Monitoring

Recommendation: We recommend the Department implements procedures to ensure compliance with federal period of performance regulations. Views of responsible officials: The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditur...

Recommendation: We recommend the Department implements procedures to ensure compliance with federal period of performance regulations. Views of responsible officials: The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditures and period of performance. The DVR General ledger team will meet quarterly with the Chief Financial Officer and review all federal expenditures to be recorded timely and accurately. DVR will also continue to meet with program field staff to ensure obligations are within the appropriate period. Position: CFO Timeline: 06/30/2025

View Audit 394575

Finding 1186828 (2025-015)

Material Weakness 2025

Second Judicial District Court

NM

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Recommendation: We recommend that the Department assist the Programs by providing training to employees, including supervisory-level employees, to ensure adherence with Department or Program policy. Views of responsible officials: ALN 84.367 Open – Views of responsible officials and management’s pla...

Recommendation: We recommend that the Department assist the Programs by providing training to employees, including supervisory-level employees, to ensure adherence with Department or Program policy. Views of responsible officials: ALN 84.367 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.424A/F Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.424D Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. ALN 84.365 Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what employee position are responsible for meeting deadlines in the timeline. The Division of Vocational Rehabilitation agrees with the findings and, as such, will implement regular reviews of federal expenditures and period of performance. The DVR General ledger team will meet quarterly with the Chief Financial Officer and review all federal expenditures to be recorded timely and accurately. DVR will also continue to meet with program field staff to ensure obligations are within the appropriate period. Position: CFO Timeline: 06/30/2025

View Audit 394575

Finding 1186790 (2025-005)

Material Weakness 2025

Community Schools of Frankfort

IN

Subrecipient Monitoring Allowable Costs / Cost Principles Questioned Costs

FINDING 2025-005 Finding Subject: Special Education Grants to States, Special Education Pre-school grants – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-65...

FINDING 2025-005 Finding Subject: Special Education Grants to States, Special Education Pre-school grants – Activities Allowed or Unallowed and Allowable Costs/Cost Principles Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, there were expenditures made from the wrong grant cycle. A system of internal controls will be implemented to both ensure that supporting documentation is maintained and that the expenditures and reimbursements are attributed to the correct grant/fund. Anticipated Completion Date: Current and ongoing with any special education grants.

View Audit 394542

Finding 1186784 (2025-003)

Material Weakness 2025

Community Schools of Frankfort

IN

Matching / Level of Effort / Earmarking Allowable Costs / Cost Principles

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA)- Earmarking Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: ...

FINDING 2025-003 Finding Subject: Special Education Cluster (IDEA)- Earmarking Contact Person Responsible for Corrective Action: Scott Weltz, Denise Funston Contact Phone Number and Email Address: 765-654-5585, weltzs@frankfort.k12.in.us, funstond@frankfort.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Due to turnover in the Director of Exceptional Needs position, the waiver for proportionate share was not completed for these two grants. Moving forward, the Director knows that the waiver must be completed. The Treasurer will check in with the Director as an internal control measure to ensure that the nonpublic proportionate share funds are appropriately allocated based on expenses or that a waiver is completed. Anticipated Completion Date: Current and ongoing with any federal special education awards.

View Audit 394542

Finding 1186769 (2025-001)

Material Weakness 2025

United Methodist Open Door, INC

KS

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Contact person for enacting the corrective action plan: Shawna Thompson, Current Finance Director of United Methodist Open Door Implementation Date: January 19, 2026 This deficiency resulted from new staff and transitioning from accounting being outsourced. We have currently enacted a plan for the f...

Contact person for enacting the corrective action plan: Shawna Thompson, Current Finance Director of United Methodist Open Door Implementation Date: January 19, 2026 This deficiency resulted from new staff and transitioning from accounting being outsourced. We have currently enacted a plan for the finance director to review payroll allocations and related journal entries posted by the finance assistant. In turn, the finance assistant will review payroll allocations and related journal entries posted by the finance director.

View Audit 394510

Finding 1186766 (2025-011)

Material Weakness 2025

Van Buren County, Tennessee

TN

Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management

The Tennessee State Veterans Homes (VHB) partially concurs. While the Tennessee State Veterans Homes (VHB) grant application did not explicitly itemize retention bonuses, their use is consistent with the framework and intent of the grant, as defined in 38 CFR Part 53.11(b), which states the purpose ...

The Tennessee State Veterans Homes (VHB) partially concurs. While the Tennessee State Veterans Homes (VHB) grant application did not explicitly itemize retention bonuses, their use is consistent with the framework and intent of the grant, as defined in 38 CFR Part 53.11(b), which states the purpose is for an “employee incentive program to reduce the shortage of nurses at the TSVH.” The VHB is also actively consulting with the VA to clarify the status of prior billings and determine the appropriate path forward if any are deemed improper. As of the date of this update, we have not received a response.

View Audit 394493

Finding 1186730 (2025-004)

Material Weakness 2025

Lyon College

AR

Allowable Costs / Cost Principles Questioned Costs Cash Management

Finding 2025-004: Material Weakness in Internal Control and Material Noncompliance – Allowable Costs/Cost Principles & Cash Management – Community Project Funding/Congressional Directives Program Corrective Action: The College will strengthen oversight of federal grant cash management and compliance...

Finding 2025-004: Material Weakness in Internal Control and Material Noncompliance – Allowable Costs/Cost Principles & Cash Management – Community Project Funding/Congressional Directives Program Corrective Action: The College will strengthen oversight of federal grant cash management and compliance with federal regulations. Management will review and enforce existing cash management policies to ensure that federal funds are drawn only as needed for allowable costs and in accordance with 2 CFR 200.305. Additional internal controls will be implemented to ensure that grant expenditures are reviewed for allowability and that drawdowns are properly timed with actual program expenditures. Management has reviewed the grant activity related to the questioned costs identified during the audit. Prior to the completion of the audit fieldwork, all equipment associated with the grant had been purchased in accordance with the grant’s approved purposes. The College will continue to monitor expenditures and grant activity to ensure that all remaining grant funds are used in compliance with federal requirements and the terms of the grant agreement. Proposed Completion Date: June 30, 2026

View Audit 394450

Finding 1186707 (2025-002)

Material Weakness 2025

Evergreen Local School District

OH

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking

Management is aware and understands the importance of compliance with the federal requirements. The District’s receipts are accurately reported within Payschools, however, meal counts can be updated. Management will ensure the meal count will be properly reported in the future.

View Audit 394415

Finding 1186693 (2025-001)

Material Weakness 2025

Urban League of Portland

OR

Allowable Costs / Cost Principles Period of Performance Questioned Costs

Finding 2025‐001: Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned The Urban League of Port...

Finding 2025‐001: Contact Person NAME: Julia Delgado PHONE: (503) 280-2600 E-Mail: jdelgado@ulpdx.org Explanation and Specific Reasons for Disagreement with the Audit Finding or That Corrective Action is not Required (if Applicable) No disagreement. Corrective Action Planned The Urban League of Portland is committed to an environment of continuous improvement. Further training shall be provided to Program Managers regarding the organizations’ documented internal controls and the importance of adhering to the established approval process. Urban League has currently hired a seasoned Controller and is in the process of hiring an experienced Accounting Manager. Tracking expiring grants more thoroughly and having further reviews in place to assure transactions are recorded within the grant’s agreed upon period of performance shall provide confidence expenses are recorded properly. Anticipated Completion Date May 1, 2024

View Audit 394403

Finding 1186675 (2025-001)

Material Weakness 2025

The Primary Care Coalition of Montgomery County, Maryland, Inc.

MD

Allowable Costs / Cost Principles Cash Management Questioned Costs

Views of Responsible Official: Management notes that the Federal Payment Management System (PMS) automatically tracks when different users enter information such as submitting and certifying/approving draw-down amounts. During the time of the grant there were periods when only one staff member had a...

Views of Responsible Official: Management notes that the Federal Payment Management System (PMS) automatically tracks when different users enter information such as submitting and certifying/approving draw-down amounts. During the time of the grant there were periods when only one staff member had access to PMS due to technical issues and delays in adding new users. To ensure there is back-up documentation of the approval workflow, we will institute a form to capture the individual signatures of the preparer and submitter of each draw down as additional evidence of multiple people connected to the process.

View Audit 394372

Finding 1186665 (2025-011)

Material Weakness 2025

Marshall County

OK

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

The Board of County Commissioners will work with all County Officials to go over all grants and federal monies that the County receives to ensure that proper internal controls are implemented.

View Audit 394367

Finding 1186664 (2025-010)

Material Weakness 2025

Marshall County

OK

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Subrecipient Monitoring

The Board of County Commissioners will work toward assessing and identifying risks to design written county-wide controls.

View Audit 394367

Finding 1186660 (2025-004)

Material Weakness 2025

City of Marshall, Missouri

MO

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerdi...

City of Marshall, Missouri respectfully submits the following Corrective Action Plan for the year ended September 30, 2025. Contact information for the individual responsible for the corrective action: Aimee Klinge, Finance Officer City of Marshall, Missouri Independent Public Accounting Firm: Gerding, Korte & Chitwood, P.C., 723 Main Street, Boonville, MO 65233 Audit Period: Year ended September 30, 2025 The findings from the September 30, 2025, Schedule of Findings and Questioned Costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. Significant Deficiency 2025-002 Uniform Guidance Audit Submission Recommendation: The City should submit its single audit reporting package to the federal audit clearinghouse no later than 9 months after fiscal year-end. Action Taken: The City will ensure their single audit submission will be submitted within the nine month deadline in the future.

View Audit 394361

Finding 1186660 (2025-004)

Material Weakness 2025

City of Marshall, Missouri

MO

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Completion Date: September 30, 2026

View Audit 394361

Finding 1186660 (2025-004)

Material Weakness 2025

City of Marshall, Missouri

MO

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Sincerely, Aimee Klinge, Finance Officer City of Marshall, Missouri

View Audit 394361

Finding 1186607 (2025-002)

Material Weakness 2025

Randolph School District

WI

Allowable Costs / Cost Principles Cash Management Internal Control / Segregation of Duties

Finding #2025-002: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Cash Management Condition: During our audit procedures, it was determined that there was miscommunication between the grant manager and...

Finding #2025-002: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Cash Management Condition: During our audit procedures, it was determined that there was miscommunication between the grant manager and the business manager. Therefore, an additional claim was made which resulted in the District receiving federal funds in excess of immediate needs. Effect: The District received federal funds in excess of immediate needs and before disbursement for allowable program costs. Cause: The District’s internal controls failed to identify a duplicate claim submitted for federal funds. Criteria: It is necessary under U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that the recipient must implement financial management system that provide proper fund control, which ensures funds used in a timely fashion. Recommendation: We recommend that the District implement a pre-submission check to verify that invoices have not been previously claimed. Response: The funds were fully used up in the following fiscal year as expenditures were incurred. The grant funding has been cut as of December 31, 2025. This finding has been resolved.

View Audit 394302

Finding 1186606 (2025-001)

Material Weakness 2025

Randolph School District

WI

Subrecipient Monitoring Allowable Costs / Cost Principles

Finding #2025-001: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, it was determined that the District did not review supporting documenta...

Finding #2025-001: #84.184X – Wisconsin Well Be’s School-Based Mental Health Consortium Federal Grantor Agency: U.S. Department of Education Compliance Requirement: Subrecipient Monitoring Condition: During our audit procedures, it was determined that the District did not review supporting documentation such as invoices or pay records from subrecipient schools claiming funds. Although there is a Google shared document that summarizes expenditures claimed, subrecipient schools did not submit invoices to the grant manager for review and approval. Additionally, there was no formal written agreement between the District and the subrecipient to document the terms and conditions of the subrecipient awards. Effect: The District’s system of monitoring is not sufficient, formal, or uniform which could result in unallowable expenditures and misunderstandings between the District and the subrecipients. Cause: The District does not have adequate review and approval processes and formal written agreements for the subrecipients. Criteria: It is necessary under U.S. Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (commonly called "Uniform Guidance") and under most federal grant agreements that any federal funds passed through to a subrecipient be appropriately monitored and that the subrecipient is properly informed of the grant requirements. Recommendation: We recommend that the District review invoices from the subrecipient schools and have written agreements signed by all parties that fully explain the federal grant requirements and include other appropriate language to protect the District and to further document the District’s compliance regarding subrecipient monitoring. Response: The grant funding has been cut as of December 31, 2025. The District did not implement the recommended procedures above as there are currently no other subrecipient relationships.

View Audit 394302

Finding 1186589 (2025-001)

Material Weakness 2025

Women in Safe Homes, Inc.

AK

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles

Federal Single Audit Finding: 2025-001 Reporting - Significant Deficiency in Internal Control over Compliance Name of Contact Person: Adrienne Gaines, Executive Director Corrective Action: WISH will reinforce existing policies requiring documented evidence of review and approval for all key reports....

Federal Single Audit Finding: 2025-001 Reporting - Significant Deficiency in Internal Control over Compliance Name of Contact Person: Adrienne Gaines, Executive Director Corrective Action: WISH will reinforce existing policies requiring documented evidence of review and approval for all key reports. These controls will ensure approval via physical signature or electronic approval via email correspondence of each key report. Periodic monitoring will be performed to ensure compliance with documentation requirements. Proposed Completion Date: June 30, 2026

View Audit 394292

Finding 1182960 (2025-306)

Material Weakness 2025

State of Wisconsin

WI

Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.403 § 200.406

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2025-306: Children’s Health Insurance Program – Reconciliation of Vaccine Purchases. This is the department’s Corrective Action Plan.  Recommendation (2025-306): Children’s Health Insurance Program – R...

Department staff has reviewed the Legislative Audit Bureau’s (LAB) interim audit memo for Finding 2025-306: Children’s Health Insurance Program – Reconciliation of Vaccine Purchases. This is the department’s Corrective Action Plan.  Recommendation (2025-306): Children’s Health Insurance Program – Reconciliation of Vaccine Purchases We recommend the Wisconsin Department of Health Services comply with federal regulations and ensure it performs annual reconciliations to calculate any differences between the estimated cost and the actual cost of vaccines for SCHIP participants and then adjusts the estimate for vaccine purchases funded from the Children’s Health Insurance Program (CHIP). Wisconsin Department of Health Services Planned Corrective Action: The Division of Enterprise Services and the Division of Public Health worked together to complete the reconciliation and adjust the estimate for FFY 2026. However, this work was done after the end of the audit period. This work effectively returned the $2.6 million in unallowable costs included in the memo to the federal government. The divisions will continue to work together to perform an annual reconciliation and adjust the estimate going forward. Anticipated Completion Date: September 1, 2026 Persons responsible for corrective action Becky Mogensen, Section Chief Managerial Accounting Section, Bureau of Fiscal Services, Division of Enterprise Services rebeccaj.mogensen@dhs.wisconsin.gov Elizabeth Brotheridge, Section Manager Communicable Disease Administration Section, Bureau of Communicable Diseases, Division of Public Health elizabeth.brotheridge@dhs.wisconsin.gov

View Audit 394279

Finding 1182930 (2025-045)

Material Weakness 2025

State of South Carolina

SC

Allowable Costs / Cost Principles Subrecipient Monitoring Questioned Costs § 200.303

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers a...

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT Department of Health and Human Services [2025-045] (Activities Allowed or Unallowed and Allowable Costs/Cost Principles) Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health Assistance Listings: 93.967 Disposition of Audit Finding: The Department of Public Health concurs with the audit finding. Corrective Action: In this case, 1 of 70 transactions tested did not contain a supervisory review and approval of a journal entry. The agency has implemented additional procedures to ensure that all applicable documents receive the required second-level review and signature prior to final processing. These processes include reinforcing review requirements with staff and incorporating additional verification steps to confirm that a second signature is obtained and documented. The agency will continue to monitor this control to ensure compliance going forward. Anticipated Completion Date: June 30, 2026 The contact person responsible for corrective action: . Katie Tillman, Director, Grant Compliance at 803-898-4103

View Audit 394274

Finding 1182920 (2025-038)

Material Weakness 2025

State of South Carolina

SC

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.302 § 200.303

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers a...

Department of Public Health respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The findings from the schedule of findings and questioned costs are discussed below. The findings numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT Department of the Treasury [2025-038] (Activities Allowed or Unallowed and Allowable Costs/Cost Principles) Coronavirus State and Local Fiscal Recovery Funds Assistance Listing: 21.027 Disposition of Audit Finding: The Department of Public Health concurs with the audit finding. Corrective Action: Although significant progress has been made and the invoice in question was short-paid for unallowable charges, there was a mistake in a formula calculation which caused the contractor to be underpaid by $313. We will continue with our strengthened review process and verify the documentation as well as the formulas in the spreadsheet prior to reimbursement. Anticipated Completion Date: June 30, 2026 The contact persons responsible for corrective action: . Trey Reed, Director, Bureau of Business Management at 803-898- 3522 . Marshall Rock, Director, Facilities, Bureau of Business Management 803-898-3510

View Audit 394274

Finding 1182917 (2025-036)

Material Weakness 2025

State of South Carolina

SC

Allowable Costs / Cost Principles Subrecipient Monitoring § 200.303 § 200.405

The Office of Resilience respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assi...

The Office of Resilience respectfully submits the following corrective action plan for the year ended June 30, 2025, on behalf of the State of South Carolina. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. FINDINGS—FEDERAL AWARD PROGRAM AUDIT U.S. Department of Housing and Urban Development 2025-036 Community Development Block Grant – Assistance Listing No. 14.228 Disposition of Audit Finding: The Office of Resilience does not agree this item rises to the level of a finding and could be sufficiently addressed with a recommendation. SCOR acknowledges this process could be improved and will act to better support this transaction going forward. Corrective Action: To provide additional support and clarification on the use of cost allocation percentages, SCOR Finance will create a memo to file each time the cost allocation changes. The current methodology is based on headcount and is subject to change frequently. At the beginning of each quarter, SCOR Finance will recalculate the cost allocation percentage based on agency headcount on the last day of the previous quarter. The quarterly updated allocation percentages will be the basis of allocating agency wide shared costs. A copy of the memo will be attached to the SCEIS payable document as support. Anticipated Completion Date: Immediately. SCOR Finance will go back to the beginning of FY26, recalculate the cost allocation percentages, create the memo to file and post correcting journal entries as needed. Names of the contact persons responsible for corrective action: • Andrew DeRienzo - CFO at 803-422-0092 • Sarah Reynolds – Accounting Manager at 803-896-0038 • Tiffany Frye -Budget Manager at 803-896-6704

View Audit 394274

Corrective Action Plans

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