Corrective Action Plans

Finding 1175894 (2024-003)

Material Weakness 2024

CA

Allowable Costs / Cost Principles

Response: The organization agrees with the finding. The organization has implemented a method to ensure prepaid insurance is appropriately adjusted and insurance costs are accurately recorded and allocated to grants.

View Audit 389865

Finding 1175862 (2024-002)

Material Weakness 2024

TOWN OF OWEGO

NY

Procurement, Suspension & Debarment Allowable Costs / Cost Principles § 200.112 § 200.317 § 200.326

The Town Supervisor will provide an updated policy to be approved by the Town Board in 2025.

View Audit 389834

Finding 1175845 (2024-002)

Material Weakness 2024

Estill County Fiscal Court

KY

Equipment & Real Property Management Allowable Costs / Cost Principles § 200.303 § 200.313

Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31...

Claims are submitted to fiscal court for approval for payment. Checks are processed the following day. With the CSEPP program some payments are dependent on advance payments being received. Master inventory is maintained at state level. Local inventory is being updated and will be completed by 12/31/2025.

View Audit 389822

Finding 1175552 (2024-007)

Material Weakness 2024

Assabet Valley Regional Technical High School

MA

Period of Performance Allowable Costs / Cost Principles

Finding 2024-007 – Education Stabilization Fund – ESSER III AL No. 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Condition: During our test of control...

Finding 2024-007 – Education Stabilization Fund – ESSER III AL No. 84.425U Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over compliance it was noted that there was an expenditure charged to the Education Stabilization Fund – ESSER III for services outside of the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Criteria: The Period of Performance for the Education Stabilization Fund – ESSER III was October 4, 2021 through September 30, 2024. Context: During our test of expenditures and review of the general ledger against the Education Stabilization Fund – ESSER III grant as it is related to compliance it was noted that the School paid in full a four year lease from 3/1/23 to 2/28/27 and charged 10/1/23 to 2/28/27 to the Education Stabilization Fund – ESSER III grant in the amount of $190,869 and thus the period from 10/1/24 to 2/28/27 would be outside the period of performance and thus would not be an allowable cost. Unallowable costs for this period was $52,426. Effect: Assabet Valley RTHS was not in compliance with the period of performance requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned cost charged to the Education Stabilization Fund – ESSER III grant whose service period was beyond the grant end date of September 30, 2024 was in the amount of $52,426. Cause: Grant should have been amended. Identification as a Repeat Finding: 2023-003 Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grant is within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Responsible for Corrective Plan: Maria Silva Estimated Completion Date: 2024 Action Taken: Grant has since been corrected and funds where moved to the correct account in our general ledger. Assabet staff is aware that leases cannot be past or before a grants end/start date.

View Audit 389346

Finding 1175551 (2024-005)

Material Weakness 2024

Assabet Valley Regional Technical High School

MA

Allowable Costs / Cost Principles

Finding 2024-005 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over co...

Finding 2024-005 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Condition: During our test of controls over compliance it was noted that there are expenditures charged to the Special Education Cluster for expenses that are unallowable costs. Criteria: Costs charged to the major programs should meet the requirements as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Context: During our test of expenditures and review of the general ledger against the Special Education Cluster as it is related to compliance it was noted that the FY 23 Special Education PL94-142 grant had two invoices charged to the grant for promotional items (mugs, shirts, totes, jackets, etc.…) to the budget line as classroom supplies. The FY 2024 Special Education IEP 274 grant had an expense whose supporting documentation was a quote as the invoice was not received. Effect: Assabet Valley RTHS was not in compliance with the allowable costs/ cost principals requirement as set forth by the Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles). Questioned Costs: Questioned costs for one of the invoices charged to the FY 23 Special Education PL94-142 was for 72 porcelain mugs was $292.46. Questioned costs for the other invoice charged to the FY 23 Special Education PL94-142 grant was for shirts, totes, jackets, apron, and windbreakers was $1,320.99. Questioned costs for the FY 2024 Special Education IEP 274 grant whose supporting documentation was a quote was $7,950.00. Cause: I glanced at the invoice quickly not paying attention as I normally would due to it was the end of the year and we were closing out the grant, also our former sped director had approved the purchase. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Assabet Valley RTHS follow procedures to ensure that expenditures charged to the grants are allowable costs as set forth by Uniform Guidance 2 CFR Part 200, subpart E (Cost Principles) Responsible for Corrective Plan: Sabrina Howley Estimated Completion Date: 11/5/25, Ongoing Action Taken: All requests for purchases will be double/triple checked. Before paying an invoice items will be checked again that they match the grant requested requirements and laws.

View Audit 389346

Finding 1175550 (2024-004)

Material Weakness 2024

Assabet Valley Regional Technical High School

MA

Allowable Costs / Cost Principles Period of Performance

Finding 2024-004 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Criteria: Grantees must provide reasonable assuranc...

Finding 2024-004 – Special Education Cluster – AL No. 84.027 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Material Weakness Related to Internal Control over Compliance of the Major Program Criteria: Grantees must provide reasonable assurance that federal awards are expended only for allowable activities and that the costs of goods and services charged to federal awards are allowable and in accordance with the applicable cost principles. Management of the School is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition: Control deficiencies related to disbursements were noted as a result of the testing of internal controls over payroll. Specifically, a sample of payroll disbursements charged to the major program were tested in order to determine if adequate internal controls were in place. As a result of the testing of payroll disbursements charged to the program, the employees tested were for pay periods outside the period of performance and were found to not have time and effort certifications for the pay periods tested. Cause: We did not have a full-time payroll staff member or a grant manager. Context: During our test of payroll transactions charged to the Special Education Cluster it was noted that Payroll transactions were charged to the FY 24 Special Education PL94-142 grant were for services prior to the grant start date of 8/28/23 in the amount of $24,196.32. Additionally, the same payroll transactions were not supported with Time and Effort certifications for payroll charged to the FY 24 Special Education PL94-142. Effect or Potential Effect: Due to the material weakness and noncompliance in internal controls noted above, there is a risk of unallowable expenditures being charged to the federal grant. Identification as a Repeat Finding: This is not a repeat finding. Questioned Costs: Total questioned costs for the payroll charged to the grant that was outside the period of performance and not supported with Time and Effort certifications totaled $24,196.32. Recommendation: The Assabet Valley Regional Technical High School should improve the internal controls over Allowable Costs by ensuring employee’s payroll charged to the federal grant is within the period of performance and supported with Time and Effort certifications. Responsible for Corrective Plan: Sabrina Howley Estimated Completion Date: 11/5/25, Ongoing Action Taken: In June 2023 Assabet’s staff member handling grants retired. They only came in once a week to help with grants until new staff could be hired. In October of 2023 our current grant manager was hired and had very limited training on grants before the retiree quit fully in January 2024. Also at the same time we had no trained payroll staff to verify the salaries where paid out of the correct account line. We are double checking that the staff is paid correctly and not before a grant begins or ends. Also all staff will have signed a time and effort sheet for any pay periods they are paid out of grants.

View Audit 389346

Finding 1175337 (2024-002)

Material Weakness 2024

Connecticut Veterans Legal Center, Inc.

CT

Allowable Costs / Cost Principles

The Center is implementing processes for employees to maintain timesheets, indicating which programs they worked on, and including a supervisor review of the timesheets.

View Audit 389043

Finding 1175311 (2024-002)

Material Weakness 2024

Spatial Informatics Group Natural Assets Laboratory

CA

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.319

Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been develop...

Audit Finding: 2024-002 – Procurement Documentation Planned Corrective Action(s): SIG-NAL will strengthen its procurement controls by fully implementing the updated Procurement Policy and Standard Operating Procedure adopted in 2025. Standardized procurement documentation templates have been developed and are now required for all purchasing actions, including documentation of procurement method, contractor selection, and cost/price analysis. Compliance is monitored by the Director of Operations and reviewed periodically by the external accounting firm. The organization will require that all procurement records are completed and retained in accordance with 2 CFR §§ 200.318–320. Anticipated Completion Date ● Ongoing - Full implementation expected by March 2026 Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 389024

Finding 1175310 (2024-001)

Material Weakness 2024

Spatial Informatics Group Natural Assets Laboratory

CA

Subrecipient Monitoring Allowable Costs / Cost Principles Material Weakness § 200.303 § 200.328 § 200.400

Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital ...

Audit Finding: 2024-001 – Lack of Documentation of Review and Approval Planned Corrective Action(s): SIG-NAL will enhance internal controls by implementing formal review and approval processes for payroll, expenses, and financial reporting. The organization will require documented evidence (digital or written) of all reviews and approvals and will maintain these records in a standardized, centralized system. The Finance Team will ensure that all controls are performed and documented in accordance with 2 CFR Part 200 requirements. Updated internal control policies and procedures were formally adopted in 2025 and implementation began immediately. Standardized review documentation is now required for payroll, expenses, and financial reporting, and oversight by the external accounting firm is ongoing to ensure compliance with 2 CFR Part 200. Anticipated Completion Date ● Implemented in 2025 (Monitoring ongoing) Responsible Party ● Director of Operations, with support from the Finance Team and Executive Director

View Audit 389024

Finding 1175180 (2024-003)

Material Weakness 2024

City of Clarksville

TX

Subrecipient Monitoring Allowable Costs / Cost Principles Reporting

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the ...

City of Clarksville, TX accounting department and Mayor will develop a process in which the audit will be completed in a timely manner to submit it to the FAC by hiring an auditor earlier in the year and submitting it to the Clearing house within 30 days of the audit report or nine months after the Organization’s year end. This action plan will be completed by June 30, 2026.

View Audit 388784

Finding 1175156 (2024-001)

Material Weakness 2024

Broadlawns Medical Center

IA

Allowable Costs / Cost Principles Significant Deficiency § 200.516

Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number ass...

Broadlawns Medical Center respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. FINDING—FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF AGRICULTURE 2024-001 Special Supplemental Nutrition Program for Women, Infants and Children – CFDA No. 10.557 Recommendation; We recommend the Medical Center review the WIC expenses monthly to ensure during month end close process that all costs are allowable and deemed to be reimbursable as a part of the federal award program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization adopted a monthly review process as part of the monthly close process. Name of the contact person responsible for corrective action: Jim Lynch Planned completion date for corrective action plan: Next Fiscal Year If there are questions regarding this plan, please call Jim Lynch at 515-282-2296

View Audit 388774

Finding 1175027 (2024-001)

Material Weakness 2024

Nuasin Next Generation Charter School and Affiliate

NY

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.512

Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all ﬁnancial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with a...

Corrective Action Plan: Management is fully committed to working with all funders to identify and obtain any covenant waivers as necessary. These actions will ensure that all ﬁnancial statement reports, data collection forms, and reporting packages are submitted on time and in full compliance with applicable regulations.

View Audit 388655

Finding 1174829 (2024-003)

Material Weakness 2024

Portland Community Reinvestment Initiatives, Inc.

OR

Reporting Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.502 § 200.510

While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of expenditures of federal awards was delayed in large part due to the deficiencies outlined in Finding 2024-001, which led to delays in accurately compiling the information required for t...

While PCRI does have systems in place to adequately track federal expenditures, the preparation of the schedule of expenditures of federal awards was delayed in large part due to the deficiencies outlined in Finding 2024-001, which led to delays in accurately compiling the information required for the schedule of expenditures of federal awards. The transition of relevant accounting processes to the outsourced accounting firm will resolve this deficiency going forward. The timeline for full transition of relevant accounting processes to the outsourced accounting firm which started in January of 2025 was approximately twelve months due to the complexities of PCRI’s operations. PCRI has completed this transition as of December of 2025.

View Audit 388384

Finding 1174797 (2024-001)

Material Weakness 2024

Mystic River Homes, Inc.

CT

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

Finding 2024-001 Internal Control Over Compliance - Eligibility Program: Rural Rental Housing Loans Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.415 Internal Control Area: Internal Control Over Compliance – Eligibility Condition: The entity did not provide adequate do...

Finding 2024-001 Internal Control Over Compliance - Eligibility Program: Rural Rental Housing Loans Federal Agency: U.S. Department of Agriculture Assistance Listing Number: 10.415 Internal Control Area: Internal Control Over Compliance – Eligibility Condition: The entity did not provide adequate documentation to the auditors to support eligibility determinations for certain tenants participating in the Rural Rental Housing Loans program. As a result, the auditors could not opine on compliance with this federal grant as it applies to tenant eligibility. Criteria: Uniform Guidance (§200.303) requires non-federal entities to establish and maintain effective internal control over federal programs to provide reasonable assurance of compliance with federal statutes, regulations, and the terms and conditions of federal awards. Effective internal control over eligibility with this federal award includes procedures for verifying, documenting, reviewing, and retaining tenant eligibility information. Cause: The deficiency appears to be due to insufficient internal controls over the retention of adequate documentation to support eligibility determinations made by management. Effect: Because internal controls over eligibility were not operating effectively, there was inadequate documentation available to provide to the auditors for testing of such eligibility determinations. Recommendation: We recommend that management strengthen internal controls over eligibility by establishing formal procedures for implementing supervisory review of tenant files, and ensuring eligibility documentation is retained in accordance with program requirements. Management’s Response and Corrective Action: Management agrees with this finding and will implement procedures to ensure that all supporting documentation related to tenant eligibility is retained and easily retrievable.

View Audit 388331

Finding 1174603 (2024-001)

Material Weakness 2024

Town of Raymond

NH

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

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town of Raymond implemented an ‘Administration of Federal Grant Funds Policy’ on July 21, 2025. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – ...

Audit Finding Reference: 2024-001 Management’s Response and Planned Corrective Action: The Town of Raymond implemented an ‘Administration of Federal Grant Funds Policy’ on July 21, 2025. Name of Contact Person and Completion Date: Name 1: Julie Jenks (Finance Director) Anticipated Completion Date – 7/21/2025

View Audit 388110

Finding 1174263 (2024-004)

Material Weakness 2024

Eclectic Soul Voices Corporation

IN

Allowable Costs / Cost Principles Material Weakness § 200.334

Inadequate Record Retention and Documentation for Federal Expenditures Planned Corrective Action: Management acknowledges the documentation deficiencies identified and recognizes the importance of maintaining complete and compliant records for federal awards. Management will implement a standardized...

Inadequate Record Retention and Documentation for Federal Expenditures Planned Corrective Action: Management acknowledges the documentation deficiencies identified and recognizes the importance of maintaining complete and compliant records for federal awards. Management will implement a standardized grant documentation and recordkeeping system that complies with the Uniform Guidance requirements under 2 CFR 200.334. All federal award expenditures will be supported by complete documentation, including required approvals, and retained in a centralized location for the applicable retention period. These procedures have been implemented and will be reviewed periodically to ensure ongoing compliance. Person Responsible for Corrective Action Plan: Christine Pfeifler, Consultant Anticipated Date of Completion: Year End 2025

View Audit 387981

Finding 1174154 (2024-001)

Material Weakness 2024

Buck Institute for Education Dba Pbl Works

CA

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

Management will implement a revised methodology for allocating payroll costs to Federal awards whereby all employees will record their time spent on Federal awards on their biweekly time cards.

View Audit 387834

Finding 1174094 (2024-002)

Material Weakness 2024

Lee's Summit Housing Authority

MO

Allowable Costs / Cost Principles

Finding #2: PENSION Corrective Action: Lee’s Summit Housing Authority (LSHA) contacted Empower, the previous administrator of LSHA retirement to roll-over all remaining funds to Housing Authority Retirement Trust (HART) which had been approved by the Board of Commissioners in 2023. Final transfer of...

Finding #2: PENSION Corrective Action: Lee’s Summit Housing Authority (LSHA) contacted Empower, the previous administrator of LSHA retirement to roll-over all remaining funds to Housing Authority Retirement Trust (HART) which had been approved by the Board of Commissioners in 2023. Final transfer of funds is scheduled for February 2026. HART was contacted and all new employees were correctly entered and all previous employees were reconciled and any back-payments were submitted to get all employees current and correct.

View Audit 387755

Finding 1173787 (2024-005)

Material Weakness 2024

Hopkins Public Schools/isd No. 270

MN

Allowable Costs / Cost Principles § 200.430

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and repo...

Explanation of Disagreement with Audit Finding: There is no disagreement with the finding. Actions Planned in Response to Finding: Corrective actions are underway, including clarified expectations, additional training, andimproved monitoring to prevent recurrence. Also, site-level recording and reporting templateshave been implemented for the 2025-2026 school year and are in place at each recipientprogram. Official Responsible for Ensuring CAP: The District’s Principal on Special Assignment who oversees the Title I program and the BusinessServices Director are the school officials responsible for carrying out the corrective action plan. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2025. Plan to Monitor Completion of CAP: The Board of Education and administration will be monitoring this corrective action plan.

View Audit 387433

Finding 1173696 (2024-005)

Material Weakness 2024

Neuse River Council of Governments D/b/a Eastern Carolina Council

NC

Allowable Costs / Cost Principles Cash Management Material Weakness

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate ski...

Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. Completion Date: May 19, 2025

View Audit 387406

Finding 1173678 (2024-001)

Material Weakness 2024

The Utica Center for Development, Inc.

NY

Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Corrective Action Plan 12/22/2025 Oversight Agency: U.S. Department of Veterans Affairs The Utica Center for Development, INC. respectfully submits the following corrective action plan for the year ended December 31st, 2024. Independent Public Accounting Finn: D' Arcangelo & Co., LLP PO Box 4300 Rom...

Corrective Action Plan 12/22/2025 Oversight Agency: U.S. Department of Veterans Affairs The Utica Center for Development, INC. respectfully submits the following corrective action plan for the year ended December 31st, 2024. Independent Public Accounting Finn: D' Arcangelo & Co., LLP PO Box 4300 Rome, NY 13440 Finding: 2023-001 Federal Uniform Guidance Policies and Procedures Planned Action: We will develop required written policies and procedures as required by the 0MB's Uniform Guidance. Contact Responsible: Vincent Scalise Anticipated date of Completion: 2/1/2026

View Audit 387372

Finding 1173422 (2024-001)

Material Weakness 2024

Aiken/barnwell Counties Community Action Agency INC

SC

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

We acknowledge the findings of Internal Control and Compliance. Management will perform a formal assessment of the accounting department’s staffing levels, roles and workloads to determine where additional accounting personnel are required to support accurate and timely financial reporting. We will ...

We acknowledge the findings of Internal Control and Compliance. Management will perform a formal assessment of the accounting department’s staffing levels, roles and workloads to determine where additional accounting personnel are required to support accurate and timely financial reporting. We will develop and implement a training plan to ensure that existing and future accounting staff receive the necessary training to perform their responsibilities effectively and in compliance with applicable accounting standards and internal policies. We will also strengthen the process of preparing interim financial statements to ensure that management receives accurate, timely, and reliable interim financial information for monitoring and decision-making. Management will begin these actions immediately and complete an assessment and training plan by the end of the year.

View Audit 387122

Finding 1173390 (2024-004)

Material Weakness 2024

Jackson County

OH

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be ret...

Timesheets will be signed off on by the Health Commissioner or by the department director (Nursing, Environmental Health, Community Health, Administration). Staff will be required to present the timesheets to their supervisor before turning them in for processing. All unsigned timesheets will be returned to the department director and will not be processed until signed.

View Audit 387072

Finding 1173389 (2024-003)

Material Weakness 2024

Jackson County

OH

Allowable Costs / Cost Principles Procurement, Suspension & Debarment Cash Management § 200.302 § 200.305 § 200.318 § 200.320 § 200.320(B)

The department will adopt written policies with the Uniform Guidance for federally funded grant programs accepted by the department.

View Audit 387072

Finding 1173228 (2024-002)

Material Weakness 2024

Anewentry, Inc.

TX

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

Views of Responsible Officials: We agree with the auditor’s comments, and the following actions have been implemented. Corrective Action Plan: Updated processes and internal controls have been implemented to ensure complete, accurate, and timely collection and retention of supporting documentation g...

Views of Responsible Officials: We agree with the auditor’s comments, and the following actions have been implemented. Corrective Action Plan: Updated processes and internal controls have been implemented to ensure complete, accurate, and timely collection and retention of supporting documentation going forward. The Board of A New Entry, Inc., has reviewed the updated controls and believes they are operating effectively. Implementation date: 01 January 2026 Responsible Official: Drew Denett and A New Entry, Inc. Management and Board Members

View Audit 386706

Corrective Action Plans

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