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Corrective Action Plans

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Finding 1207114 (2025-004)
Material Weakness 2025
Dolton School District 149
IL
Subrecipient Monitoring Allowable Costs / Cost Principles Cash Management § 200.303
Condition: On May 15, 2025, ISBE communicated to the District that ARP ESSER recipients had until May 24, 2025 to liquidate obligations and that the District needed to submit its expenditure report to ISBE by May 21, 2025 for ISBE to process and submit to the U.S. Department of Education by the new ...
Condition: On May 15, 2025, ISBE communicated to the District that ARP ESSER recipients had until May 24, 2025 to liquidate obligations and that the District needed to submit its expenditure report to ISBE by May 21, 2025 for ISBE to process and submit to the U.S. Department of Education by the new deadline. On May 21, 2025, the District submitted a claim for reimbursement of expenditures totaling $4,343,814. The expenditures comprising this claim by date incurred and liquidated were as follows: $1,668,710 incurred through May 21, 2025 and liquidated as of that date $31,692 incurred through May 21, 2025 but not liquidated as of that date $325,805 incurred from May 21, 2025 through June 30, 2025 and liquidated as of June 30, 2025 $531,321 incurred from May 21, 2025 through June 30, 2025 but not liquidated as of June 30, 2025 $1,786,286 incurred after June 30, 2025 At May 21, 2025 and June 30, 2025, expenditures totaling $2,675,104 and 2,349,299, respectively, out of the $4,343,814 claimed for reimbursement were not incurred, not liquidated or both and, therefore, did not qualify for reimbursement based on the Federal statutes, regulations and the terms and conditions of the Federal award in effect at those dates. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Responsible Person: Dr. Maureen M. White, Superintendent Anticipated Completion Date: June 30, 2026
View Audit 398922
Finding 1207110 (2025-005)
Material Weakness 2025
St. George Fire Protection District No. 2
LA
Questioned Costs Allowable Costs / Cost Principles Cash Management § 200.303 § 200.305
2025-005 – Noncompliance and Deficiency in Internal Control over Cash Management Corrective Action: The District will implement a documented review and approval process for each Federal reimbursement request prior to submission, including verification of calculations, agreement to supporting documen...
2025-005 – Noncompliance and Deficiency in Internal Control over Cash Management Corrective Action: The District will implement a documented review and approval process for each Federal reimbursement request prior to submission, including verification of calculations, agreement to supporting documentation, and allowability within the reimbursement period. The reimbursement package, review documentation, and approval will be retained in accordance with the District’s records retention policy for each applicable grant award. Management will not submit reimbursement requests until the documented review is complete and any identified discrepancies are resolved. Responsible Officials: Fire Chief Gerard Tarleton Anticipated Completion Date: September 2026
View Audit 398900
Finding 1206882 (2025-002)
Material Weakness 2025
Southeastern Oklahoma State University
OK
Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.305
Management acknowledges the finding related to cash management requirements and the timing of federal fund draws and disbursements. While the University maintains a robust, multi-layered review process, enhancements are necessary to ensure full alignment with federal requirements regarding the minim...
Management acknowledges the finding related to cash management requirements and the timing of federal fund draws and disbursements. While the University maintains a robust, multi-layered review process, enhancements are necessary to ensure full alignment with federal requirements regarding the minimization of time between the receipt and disbursement of funds. The University currently utilizes several internal controls, including: • A two-person pre-draw validation process to ensure draws align with liquidated expenses • Programmatic oversight through detailed fiscal year draw reports and reconciliation to G5 activity • Periodic fiscal year and program year reviews to identify and correct discrepancies These controls enabled the University to identify and correct the instances noted in the audit. However, management recognizes that refinements are needed to further align the timing of draws with actual cash disbursement activity. To address this, the University will implement the following corrective actions: 1. Refinement of Draw Timing – Draw requests will be more closely aligned with immediate cash needs and anticipated disbursement activity. 2. Enhanced Pre-Draw Reconciliation – In addition to existing controls, a real-time reconciliation of outstanding obligations and pending disbursements will be required prior to each draw to ensure alignment with cash needs. 3. Standardized Draw Calendar Adjustments – The University will evaluate and adjust its draw schedule, where necessary, to better align with actual disbursement cycles, including payroll and purchase card activity. 4. Formalized Monitoring and Documentation – Documentation will be maintained to support the relationship between drawdowns and disbursements, and periodic internal reviews will be conducted to ensure ongoing compliance. 5. Training and Communication – Additional guidance will be provided to program and fiscal staff regarding federal cash management requirements and expectations for timing of draws. Management believes these enhancements, in combination with existing internal controls, will ensure compliance with federal cash management requirements and prevent recurrence of this issue. Implementation Date: July 1, 2025 Responsible Party: James Altman (Director of Finance) in coordination with Darla Ellett (Trio Director) and Teriki Barnes (Trio Director)
View Audit 398877
Finding 1206854 (2025-002)
Material Weakness 2025
Southwest Louisiana Primary Health Care Center INC
LA
Cash Management
We agree with the finding. Management plans to implement procedures for grant funded expenditures to ensure that proper documentation supporting the funds request are available and at the time of the drawdown of grant funds.
We agree with the finding. Management plans to implement procedures for grant funded expenditures to ensure that proper documentation supporting the funds request are available and at the time of the drawdown of grant funds.
View Audit 398858
Finding 1206757 (2025-001)
Material Weakness 2025
Vivent Health and Affiliates
WI
Questioned Costs Allowable Costs / Cost Principles Cash Management
Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the tran...
Corrective Action Planned: Management reviewed this instance and performed a detailed analysis of our internal controls, procedures and other like transactions. Management concluded that it was an isolated incident that occurred due to the timing and processing of the voided transaction and the transition to a new grant year. Vivent Health has implemented additional controls including dual review of grant year-to-date expenditures and system and reporting enhancements that will identify and prevent changes related to prior periods. Specific steps taken are: 1) retrained accounts payable team on void check procedure, 2) implemented a system enhancement that does not permit a user to enter any transaction type to a prior month that has been closed (also planned for new financial system to be implemented by September 2026), 3) examined all void check transactions for any grant-related expenditures that crossed the last two fiscal years with no instance of duplicate invoicing identified, and 4) implemented dual review of running a YTD general ledger report for all grants and comparing total expenditures for the grant period versus total expenditures claimed in the prior month. Name(s) of Contact Person(s) Responsible for Corrective Action: Erin Crandall, VP Finance Anticipated Completion Date: These actions were implemented February 2026 and will be documented throughout the current fiscal year, with completion at fiscal year-end (August 31, 2026). Vivent Health is implementing a new ERP system in September 2026 and will ensure these controls are in place.
View Audit 398814
Finding 1206667 (2025-004)
Material Weakness 2025
East St Louis School District 189
IL
Subrecipient Monitoring Reporting Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.344 § 200.403 § 200.405
Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds...
Corrective Action Plan Finding No. 2025-004 Condition – The District submitted an expenditure report for $19,165,569 for the quarter ending March 31, 2025, which included amounts that were properly obligated but not yet expended as of the report date. The District reported $14,638,097 in ESSER funds on the Schedule of Expenditures of Federal Awards (SEFA), resulting in an unsupported difference of $4,527,472. Plan – The District will implement additional review processes to ensure material errors are detected and corrected. The District requested all ESSER obligated funds as of March 2025 as directed by the state. Anticipated Date of Completion: 03.06.26 Name of Contact Person: Delfaye Jason, Chief School Business Official
View Audit 398795
Finding 1206646 (2025-003)
Material Weakness 2025
Keppel Union School District
CA
Questioned Costs Cash Management HUD Housing Programs
Corrective Actions Implemented: 1. Monthly Reconciliation Process: A reconciliation procedure has been implemented requiring cafeteria site managers to compare meal production records, point-of-sale (POS) reports, and student attendance records (including Saturday School attendance, when applicable)...
Corrective Actions Implemented: 1. Monthly Reconciliation Process: A reconciliation procedure has been implemented requiring cafeteria site managers to compare meal production records, point-of-sale (POS) reports, and student attendance records (including Saturday School attendance, when applicable) prior to submission of CNIPS claims. Any discrepancies are investigated and corrected. 2. Verification of Meal Counts: Site managers are now required to review production records and POS data to ensure that only meals actually served to eligible students are included in reimbursement claims. 3. Staff Training: Training has been provided to cafeteria staff and site managers on proper meal counting and claiming procedures to ensure compliance with federal requirements. 4. Supervisory Review: All monthly CNIPS claims are now subject to review and approval by the Child Nutrition Director prior to submission to ensure accuracy and completeness. 5. Ongoing Monitoring: The Director will conduct periodic internal reviews of meal counting and claiming procedures to ensure continued compliance and prevent recurrence of this issue. The District believes these corrective actions address the cause of the finding and will ensure accurate reporting of meals served going forward.
View Audit 398746
Finding 1206581 (2025-003)
Material Weakness 2025
School District of Jennings
MO
Matching / Level of Effort / Earmarking Subrecipient Monitoring Cash Management § 200.302
The District plans to design and implement a formal month-end reconciliation and claim certification process that includes: matching food service vendor meal counts to internal District records, dual review and approval, timely corrections, training and cross-training, and monitoring.
The District plans to design and implement a formal month-end reconciliation and claim certification process that includes: matching food service vendor meal counts to internal District records, dual review and approval, timely corrections, training and cross-training, and monitoring.
View Audit 398633
Finding 1206536 (2025-001)
Material Weakness 2025
Orford Village Commons, Inc.
CT
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $7,949. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency will be funded in the amount of $7,949. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 398623
Finding 1206525 (2025-001)
Material Weakness 2025
Guadalupe County Hsg Development Inc. (sunrise Villa Apts)
TX
Cash Management HUD Housing Programs
Management agrees with the finding. The residual receipts account deficiency was funded on January 15, 2026 in the amount of $34,482. Management will ensure that the residual receipts account is properly funded in the future.
Management agrees with the finding. The residual receipts account deficiency was funded on January 15, 2026 in the amount of $34,482. Management will ensure that the residual receipts account is properly funded in the future.
View Audit 398589
Finding 1206492 (2025-001)
Material Weakness 2025
Focus: Hope and Subsidiaries
MI
Cash Management Questioned Costs Subrecipient Monitoring § 200.305
Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the w...
Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.
View Audit 398559
Finding 1206485 (2025-001)
Material Weakness 2025
APPALACHIAN WILDLIFE FOUNDATION, INC.
OH
Cash Management Period of Performance Reporting
AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying cont...
AUDIT FINDINGS Finding Reference Number: 2025-001 Description of Finding: Finding 2025-001 – Lack of Internal Control Over Financial Reporting – Federal Revenue Not Recognized Criteria – Standard accounting practices dictate that revenues be recognized in period of performance of the underlying contract or service. Condition – Grant Draw Request #7 for $749,108 was submitted to the Cumberland Valley Area Development District for payment and approved on June 19, 2025 and an Appalachian Regional Commission (ARC) development grant reimbursement was sent by CVADD the to the Organization’s dedicated ARC grant reimbursement bank account on July 3, 2025 and the contractor was subsequently and appropriately paid.. The ARC grant revenue and the associated capitalized expenditure were not recognized as revenue and receivable in the Organization’s accounting records. Effect – The Organization’s ARC grant revenue and capital expenditures were understated by $749,108. Recommendation – The Organization’s accountant should reconcile the dedicated ARC grant reimbursement account to the ARC draw requests submitted to Cumberland Valley Area Development District. Statement of Concurrence or Nonconcurrence: Management agrees with this finding Corrective Action: The Organization will work with its consultant accountants to verify federal funds expended at the end of the fiscal year and to account for any potential receivables. Name of Contact Person: Frank Allen, Chairman of the Board of Directors Fallen@cms501c.com Projected Completion Date: June 30, 2026 Sincerely yours, Frank Allen Frank Allen, Chairman of the Board of Directors Appalachian Wildlife Foundation
View Audit 398531
Finding 1206469 (2025-001)
Material Weakness 2025
White County Central School District
AR
Cash Management § 200.305
The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.
The District will implement procedures to ensure drawdowns are timed with the District's immediate cash requirements.
View Audit 398470
Finding 1206465 (2025-001)
Material Weakness 2025
Adventhealth University
FL
Student Financial Aid Cash Management Reporting
The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing gr...
The finding was in the No Passing Grade selection. Due to the way the institution tracks attendance, the student was listed as having earned an F instead of being administratively withdrawn. The institution will now start using a new report. This report will track: o Any student with a no passing grade o Any student in this category who received financial aid. IT has developed this report and the report is identified as the No passing Grades report. This will allow the institution to review and determine if the student needs to be considered as an unofficial withdrawal and whether or not an R2T4 is needed. The FA Business Systems analyst will run this report at the end of each term when grades have been issued. The institution will also meet with the Faculty Senate to put a process in place which will determine whether the student who earned a no passing grade participated in the course or should have been administratively withdrawn at the time grades are issued. This will help the institution to determine if an R2T4 calculation was needed and allow for a timely return of funds.
View Audit 398469
Finding 1206425 (2025-003)
Material Weakness 2025
Streator Esd No. 44
IL
Cash Management
The District will monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated.
The District will monitor the cash position of the food service program on a three month rolling average to ensure funds are not accumulated.
View Audit 398412
Finding 1206422 (2025-004)
Material Weakness 2025
Clintonville Public School District
WI
Internal Control / Segregation of Duties Questioned Costs Cash Management
Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and ve...
Recommendation: We recommend the District establish a procedure for timely review and approval of claims prior to their submission for reimbursement by someone who is knowledgeable of the grant requirements. Additionally, we recommend the district designate an individual to review eligibility and verification determinations for accuracy and proper input into software. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: The Food Service Director will review eligibility and verification determinations for accuracy and proper input into the software. The District will continue to improve on reviewing and approval of claims. Name of the contact person responsible for correction action: Jessica Holtz Planned completion date for corrective action: June 30, 2026
View Audit 398410
Finding 1206396 (2025-005)
Material Weakness 2025
Dolton West School District 148
IL
Allowable Costs / Cost Principles Questioned Costs Procurement, Suspension & Debarment § 200.303
Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant exp...
Condition: The District claimed expenditures that did not have adequate supporting documentation, such as invoices, receipts, purchase orders and proof of payment. Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropriate personnel prior to reimbursement requests being submitted. Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026
View Audit 398399
Finding 1206394 (2025-004)
Material Weakness 2025
Dolton West School District 148
IL
Questioned Costs Cash Management Period of Performance
Condition: The District claimed expenditures that were incurred outside of the applicable periods of performance.Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropri...
Condition: The District claimed expenditures that were incurred outside of the applicable periods of performance.Plan: Management will review its policies and procedures and implement changes to strengthen internal control over compliance. Grant expenditures will be reviewed and approved by appropriate personnel prior to reimbursement requests being submitted. Responsible Person: Dr. Mable Alfred, Interim Superintendent. Anticipated Completion Date: June 30, 2026
View Audit 398399
Finding 1206313 (2025-001)
Material Weakness 2025
Strawberry Fields Apartments, Inc.
AR
HUD Housing Programs Cash Management
Strawberry Fields, Inc. respectfully submits the following corrective action plan for the fiscal year ending June 30, 2025. Responsible Official: Katy Blevins, Executive Director Name and address of independent public accounting firm: Miller & Rose, P.A. 1309 East Race Searcy, AR 72143 Oversight Age...
Strawberry Fields, Inc. respectfully submits the following corrective action plan for the fiscal year ending June 30, 2025. Responsible Official: Katy Blevins, Executive Director Name and address of independent public accounting firm: Miller & Rose, P.A. 1309 East Race Searcy, AR 72143 Oversight Agency: U.S. Department of Housing and Urban Development The findings from the June 30, 2025 audit are discussed below. The findings are numbered to correspond to the audit findings disclosed in the Schedule of Findings and Questioned Costs. Department of Housing and Urban Development 2025-01 Replacement Reserve and Residual Receipts Accounts Federal Program: Supportive Housing for the Elderly, Federal Assistance Listing No. 14.157 Criteria: Owners shall establish and maintain a replacement reserve to aid in funding extraordinary maintenance and repair and replacement of capital items. The replacement reserve funds must be deposited in a federally insured depository in an interest-bearing account. All earnings including interest on the reserve must be added to the reserve. An amount as required by HUD will be deposited monthly in the reserve fund in accordance with the regulatory agreement. All disbursements from the reserve must be approved by HUD (24 CFR sections 891.405 and 891.605). In addition, any surplus cash in the project funds account (including earned interest) at the end of the fiscal year shall be deposited in a federally insured account within 90 days following the end of the fiscal year. Withdrawals from this account may be made only for project purposes and with the approval of HUD (24 CFR sections 891.400(e) and 891.600(e)). Condition: During the current fiscal year, the entity obtained HUD approval to withdraw funds from both the replacement reserve and the residual receipts account. The amount approved for withdrawal from the replacement reserve was $22,336.05 and the amount approved for withdrawal from the residual receipts account was $29,263.95. The total amount withdrawn from these two accounts is the total amount that was approved. However, the amount withdrawn from the replacement reserve account was $24,650.00 and the amount withdrawn from the residual receipts account was $26,950.00. As a result, $2,313.95 was withdrawn from the replacement account more than the amount approved. The amount withdrawn from the residual receipts account was less than the approved amount by the same $2,313.95. Questioned costs: None Context: The entity had approval to withdraw the total amount of funds that were withdrawn but inadvertently withdrew part of the funds from the wrong account. Effect: Amounts withdrawn from the replacement reserve were more than the approved amounts. Cause: The entity did not reconcile the amounts approved with the amounts withdrawn from each separate account. Recommendation: The entity should reimburse the replacement reserve account from the residual receipts account for $2,313.95. Views of responsible officials and planned corrective actions: A transfer was made on February 5, 2026, the date the error was discovered, in the amount of $2,313.95 to the replacement reserve account. Date of anticipated corrective action: The transfer that was made on February 5, 2026 corrected the issue and the matter is resolved.
View Audit 398373
Finding 1206289 (2025-003)
Material Weakness 2025
Veterans Northeast Outreach Center, Inc.
MA
Internal Control / Segregation of Duties Questioned Costs Procurement, Suspension & Debarment
FINDING 2025-001 Corrective Action Plan During the fiscal year June 30, 2025, Veterans Northeast Outreach Center, Inc. (the Organization) began implementing procedures to strengthen its system of internal controls. The Organization continues efforts to strengthen its system of internal controls thro...
FINDING 2025-001 Corrective Action Plan During the fiscal year June 30, 2025, Veterans Northeast Outreach Center, Inc. (the Organization) began implementing procedures to strengthen its system of internal controls. The Organization continues efforts to strengthen its system of internal controls throughout fiscal year 2026 with a limited finance team. Internal controls improved include a rigorous review of tenant receivables and accounts payable. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026 FINDING 2025-002 Corrective Action Plan Management will work to identify a process of reviewing journal entries on a regular basis. The challenge with implementing a journal review process is the limited staff to facilitate a multi-level review of journal entries. The Organization will be discussing internally and with the Board of Directors a manner in which this can be accomplished. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026 FINDING 2025-003 Corrective Action Plan Refer to the corrective action plans for findings 2025-001 and 2025-002. Responsible party: Jason Youngclaus; Chief Financial Officer; (978) 930-3830 Anticipated completion date: June 30, 2026
View Audit 398344
Finding 1206212 (2025-001)
Material Weakness 2025
The Pavilion Housing Development Fund Corporation
NY
Questioned Costs Cash Management HUD Housing Programs
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 6...
Name of auditee: The Pavilion Housing Development Fund Corporation HUD auditee identification number: 012-EE247 Name of audit firm: WithumSmith+Brown, PC Period covered by the audit: Year Ended September 30, 2025 CAP prepared by: Name: Father Ronald Giannone Position: Executive Director Telephone: 646-996-4234 1. Current Findings on the Schedule of Findings, and Questioned Costs a. Finding 2025-001. Special Tests and Provisions – Project Funds. i. Comments on the Finding and Each Recommendation: Management concurs with the finding and the auditor’s recommendation to utilize an interest-bearing account for project funds. ii. Actions Taken on the Finding: Management is in the process of evaluating the recommendation to determine that appropriate course of action. 2. Status of Corrective Actions on Findings Reported in the Prior Audit Schedule of Findings, and Questioned Costs. Finding 2024-001 - cleared. Delinquent deposits in the aggregated amount of $18,715 were funded in 2025.
View Audit 398176
Finding 1206160 (2025-003)
Material Weakness 2025
Lasalle-Peru Township Hsd No. 120
IL
Cash Management
The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.
The District will consider possible additional training and other opportunities to increase the likelihood that an error like this does not occur again.
View Audit 398157
Finding 1206076 (2025-001)
Material Weakness 2025
City of Webster
TX
Reporting Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303 § 200.501 § 200.510
2025-001: Insufficient Controls Over Monitoring Federal Expenditures and SEFA Preparation (Significant Deficiency) The City concurs with the finding and will strengthen controls over monitoring federal expenditures and preparation of the Schedule of Expenditures of Federal Awards (SEFA). The Finance...
2025-001: Insufficient Controls Over Monitoring Federal Expenditures and SEFA Preparation (Significant Deficiency) The City concurs with the finding and will strengthen controls over monitoring federal expenditures and preparation of the Schedule of Expenditures of Federal Awards (SEFA). The Finance Department will implement centralized oversight of federal grant activity and maintain a grant tracking schedule to monitor cumulative federal expenditures by program, including reimbursements and receivables. Departments administering federal programs will be required to report grant expenditures to Finance, and periodic reconciliations will be performed between departmental records, reimbursement requests submitted to the pass-through agency, and amounts recorded in the general ledger. At year-end, the Finance Department will prepare the SEFA and perform a formal management review to ensure all federal expenditures are complete and accurately reported and evaluated against the Single Audit threshold in accordance with Uniform Guidance. Personnel involved in grant administration will receive training on applicable Uniform Guidance requirements to support compliance with federal reporting and monitoring requirements. Anticipated Completion Date: June 2026
View Audit 397998
Finding 1206070 (2025-001)
Material Weakness 2025
School District of Beloit
WI
Cash Management
Corrective Action Plan: The District acknowledges its lack of proper consent for billing and will continue to review its procedures for obtaining and maintaining consent forms to ensure that the District has appropriate permission to submit services for reimbursement through the SBS Medicaid System.
Corrective Action Plan: The District acknowledges its lack of proper consent for billing and will continue to review its procedures for obtaining and maintaining consent forms to ensure that the District has appropriate permission to submit services for reimbursement through the SBS Medicaid System.
View Audit 397963
Finding 1206034 (2025-001)
Material Weakness 2025
Silver Lake Housing, Inc.
TX
Questioned Costs Cash Management HUD Housing Programs
Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures and Management plans to make a sizable request for funds in April 2026. If ...
Condition: The tenant security deposit cash account was insufficient to cover the tenant security deposit liability. - Response: The reserve for replacement has ample funds to request reimbursements of qualified expenditures and Management plans to make a sizable request for funds in April 2026. If approved, management can fund the deficiency in the security deposits. Management is also going to request a Budget Based Rent increase in May 2026 for the property due to the extraordinary escalation of operating costs of the last three years. Management believes that with these steps it will be able to return to its previous cash flow position.
View Audit 397875
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