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Corrective Action Plans

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Finding 1165231 (2025-001)
Material Weakness 2025
Porter-Leath
TN
Cash Management Reporting
2025-001: Meal Count Forms Not Reconciled to Claim for Reimbursement Issue: Daily and monthly meal count forms were not reconciled to the claim for reimbursement, and in several instances meals claimed exceeded participant attendance. Supervisory review was not documented, and meal count reconciliat...
2025-001: Meal Count Forms Not Reconciled to Claim for Reimbursement Issue: Daily and monthly meal count forms were not reconciled to the claim for reimbursement, and in several instances meals claimed exceeded participant attendance. Supervisory review was not documented, and meal count reconciliation occurred through manual processes that increased the likelihood of error. Corrective Actions: Porter-Leath will implement a unified reconciliation process for CACFP meal counts that requires attendance, point-of-service meal counts, and delivery counts to be reviewed together before the monthly claim is submitted. 1. Site Managers will verify that meals served never exceed daily attendance and that all claims agree to supporting census and meal documentation. 2. The Food Service Lead will prepare the monthly claim only after attendance data from ChildPlus or ProCare and meal count forms are validated and matched. 3. A supervisory review will be required at each site and documented prior to submission to CACFP leadership. 4. The CACFP Coordinator will conduct a final reconciliation to confirm accuracy and resolve discrepancies before Finance processes the claim. Responsible Personnel: CACFP Coordinator, Site Managers, Food Service Lead, Health, Disabilities & Nutrition Manager Timeline: Procedures finalized within 10 days; staff trained within 30 days; full implementation with the next monthly claim cycle after training is complete. Monitoring: Quarterly monitoring will verify adherence to reconciliation and review requirements, including documented supervisory approval.
View Audit 375620
Finding 1165221 (2025-003)
Material Weakness 2025
Anderson Valley Unified School District
CA
Cash Management Reporting School Nutrition Programs
The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served starting in the 2025-26 School Year.
The cafeteria manager will reconcile meals served monthly to verify that the numbers match and are verified to actual meals served starting in the 2025-26 School Year.
View Audit 375523
Finding 1165198 (2025-004)
Material Weakness 2025
Yupiit School District
AK
Cash Management Reporting School Nutrition Programs
Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two oth...
Finding 2025-004 Lack of Internal Controls over Reporting Name of Contact Person: Jennifer Phillip, Kary Delsignore Corrective Action Plan: Records will be reviewed monthly by two individuals to ensure they are complete. Back up documentation shall be kept in a secure location where at least two other budget supervisors are aware and have access to same. Proposed Completion Date: Fiscal Year 2026
View Audit 375473
Finding 1165133 (2025-002)
Material Weakness 2025
Hemlock Public Schools
MI
Cash Management School Nutrition Programs
The audit finding indicated that direct certifications were not completed as required attributed to turnover in the Food Service Director position. There certifications may or may not have been done, we were not able to provide documentation to prove this. The new Food Service Director (Billie Jo Da...
The audit finding indicated that direct certifications were not completed as required attributed to turnover in the Food Service Director position. There certifications may or may not have been done, we were not able to provide documentation to prove this. The new Food Service Director (Billie Jo Davis) is in place and has a strong understanding of the NSLP program and its requirements. Direct Certifications have been scheduled and placed on calendars for her and the finance team to ensure the files are completed and the documentation is properly stored moving forward. Submitting a direct certification file monthly will allow us to have up to date information on our students.
View Audit 375455
Finding 1165081 (2025-001)
Material Weakness 2025
Clarenceville School District of Oakland and Wayne Counties
MI
Subrecipient Monitoring Cash Management Material Weakness
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District ...
Condition: The School District did not have a sufficiently detailed control in place to ensure that the number of meals served and claimed for reimbursement in the Michigan Nutrition Data (MiND) system was supported by School District records of actual meals served. As a result, the School District was unable to provide support for the complete number of meals requested for reimbursement, within our audit sample. Planned Corrective Action: The School District will implement a secondary review of the monthly summary sheet used for MIND system claim submission to ensure it fully reconciles with the supporting daily tally sheets. The reviewer will initial and date the summary sheet upon completion of the review. In addition, the newly appointed Food Services Director will establish and maintain an organized filing system (physical and/or electronic) containing all claim-supporting documentation, ensuring records are complete and readily accessible for monitoring or audit purposes. These procedures will be in place effective December 1, 2025 and will be monitored for sustained compliance. Contact person responsible for corrective action: David Bergeron, Assistant Superintendent Anticipated Completion Date: December 1, 2025
View Audit 375292
Finding 1164980 (2025-001)
Material Weakness 2025
Gibb Cairo Village, Inc.
FL
Cash Management HUD Housing Programs
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON OCTOBER 3, 2024, IN THE AMOUNT OF $1,802. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.
MANAGEMENT AGREES WITH THE FINDING. THE SECURITY DEPOSIT DEFICIENCY WAS FUNDED ON OCTOBER 3, 2024, IN THE AMOUNT OF $1,802. MANAGEMENT WILL ENSURE THAT THE SECURITY DEPOSITS ARE PROPERLY FUNDED IN THE FUTURE.
View Audit 375012
Finding 1164963 (2025-001)
Material Weakness 2025
St. Simeon II Housing Development Fund Company, Inc.
NY
Cash Management HUD Housing Programs
Management will implement measures to ensure the Organization will deopsit "Surplus Cash" as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year.
Management will implement measures to ensure the Organization will deopsit "Surplus Cash" as defined by HUD, existing at the end of the fiscal year in a residual receipts account in the name of the Organization within 90 days subsequent to the end of the fiscal year.
View Audit 374934
Finding 1164934 (2025-002)
Material Weakness 2025
Ypsilanti Community Schools
MI
Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305
Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are re...
Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are requested, approved, and drawn down efficiently. Ongoing monitoring of pending requests, coupled with proactive communication among team members, will further support timely financial management and minimize any risks. Responsible Person: Director of Finance
View Audit 374865
Finding 1164888 (2025-004)
Material Weakness 2025
Thames Valley Council for Community Action, Inc.
CT
Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403
Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...
Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026
View Audit 374772
Finding 1164877 (2025-002)
Material Weakness 2025
Maria L. Varisco-Rogers Charter School
NJ
Student Financial Aid Cash Management Internal Control / Segregation of Duties
In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...
In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.
View Audit 374759
Finding 1164815 (2025-008)
Material Weakness 2025
Sandhills Medical Foundation, Inc.
SC
Cash Management
In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes...
In Finding 2025-008, The Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to the transfer of funds to the Organization from the U.S. Treasury. Management recognizes the importance of the requirements to disburse federal funds in a timely manner. In response to Finding 2025-008, procedures. will be established to document these expenditures prior to transferring the from the U.S. Treasury to ensure that advance draws of federal funds do not occur.
View Audit 374614
Finding 1164760 (2025-001)
Material Weakness 2025
Lincoln Elementary School District 156
IL
Allowable Costs / Cost Principles Cash Management Reporting § 200.303
Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person:...
Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person: Dr. Anita Rice, Superintendent Anticipated Completion Date: June 30, 2026
View Audit 374583
Finding 1164755 (2025-001)
Material Weakness 2025
Isd #186 Pequot Lakes
MN
Subrecipient Monitoring Cash Management Reporting
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...
Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.
View Audit 374538
Finding 1164753 (2025-001)
Material Weakness 2025
Oakton Community College District Number 535
IL
Cash Management § 200.305
College officials acknowledge the error and attribute it to the misclassification of the grant under an incorrect organization code. They note that the funds were ultimately expended for allowable project costs within the same fiscal year. The College agrees to enhance training and implement additio...
College officials acknowledge the error and attribute it to the misclassification of the grant under an incorrect organization code. They note that the funds were ultimately expended for allowable project costs within the same fiscal year. The College agrees to enhance training and implement additional review procedures to ensure compliance with cash management requirements going forward.
View Audit 374530
Finding 1164752 (2025-003)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Subrecipient Monitoring Material Weakness
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164751 (2025-002)
Material Weakness 2025
International Academy of Flint
MI
Cash Management Student Financial Aid Subrecipient Monitoring
see corrective action plan
see corrective action plan
View Audit 374476
Finding 1164750 (2025-001)
Material Weakness 2025
Frontier International Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374465
Finding 1164747 (2025-001)
Material Weakness 2025
Central Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374464
Finding 1164744 (2025-001)
Material Weakness 2025
Riverside Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374463
Finding 1164741 (2025-001)
Material Weakness 2025
Bridge Academy Charter School
MI
School Nutrition Programs Cash Management Material Weakness
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being re...
Condition: The Academy does not currently have a control in place where a review of the meal counts entered into the Michigan Nutrition Data (MiND) system takes place, which could result in incorrect reporting of the number of free and reduced priced meals, which could result in the Academy being reimbursed an incorrect amount by the Michigan Department of Education. Planned Corrective Action: The Academy will implement proper procedures and controls to ensure meal counts are reviewed and agree to underlying records of meals served prior to submitting meal claims. Contact person responsible for corrective action: Molly Brown Anticipated Completion Date: 12/01/2025
View Audit 374462
Finding 1164677 (2025-001)
Material Weakness 2025
Calumet City School District 155
IL
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303
Conditon: The District's accounting records did not support reported program expenditures totaling $32,734 due to the following: 1. Expenditures of $15,589 incurred and claimed for reimbursement in the prior year were claimed again in the current year. 2. Current year expenditures of $12,854 were cl...
Conditon: The District's accounting records did not support reported program expenditures totaling $32,734 due to the following: 1. Expenditures of $15,589 incurred and claimed for reimbursement in the prior year were claimed again in the current year. 2. Current year expenditures of $12,854 were claimed twice. 3. Payroll expenditures were claimed based on budget rather than actual amounts, resulting in claimed expenditures of $4,291 which were not supported. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person: Joe Zotto, Superintendent Anticipated Completion Date: June 30, 2026
View Audit 374308 Questioned Costs: $1
Finding 1164653 (2025-004)
Material Weakness 2025
Madison-Carver Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374283 Questioned Costs: $1
Finding 1164635 (2025-005)
Material Weakness 2025
Cornerstone Jefferson-Douglass Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374247 Questioned Costs: $1
Finding 1164606 (2025-006)
Material Weakness 2025
Lincoln-King Adams-Young Academy
MI
Questioned Costs Subrecipient Monitoring Cash Management
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
The Academy has now put a control in place in which the Business Manager at each district reviews the monthly reimbursement request to ensure it agrees to the daily counts' spreadsheet.
View Audit 374212 Questioned Costs: $1
Finding 1164329 (2025-002)
Material Weakness 2025
Area Housing Commission
FL
Cash Management HUD Housing Programs Internal Control / Segregation of Duties
Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Hende...
Finding 2025-002 - Accounting Controls - capital Fund Grant Management (Cash Management)-ALN 14.872 Public Housing capital Fund - Noncompliance and Significant Deficiency Corrective Action Plan: AHC has assigned two Senior Managers with eloccs secure system) access. Person Responsible: Shlrley Henderson, Deputy Director, Arnesha Nuniss and Abe Singh, Ex. Dir. Who is waiting for his eloccs access Anticipated Completion Date: September 10, 2025.
View Audit 373767
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