Corrective Action Plans

Finding 1190918 (2025-002)

Material Weakness 2025

KS

Special Tests & Provisions Questioned Costs Student Financial Aid

Special Tests and Provisions – Payment to Students Condition: During our testing of the financial aid disbursements, it was noted the College is not maintaining records of what students the drawdowns were for, therefore we were unable to determine if the amounts were posted to the student accounts w...

Special Tests and Provisions – Payment to Students Condition: During our testing of the financial aid disbursements, it was noted the College is not maintaining records of what students the drawdowns were for, therefore we were unable to determine if the amounts were posted to the student accounts within the required time frame and subsequently were paying out any credit balances created on student accounts. Recommendation: Policies and procedures should be written to provide internal control over the documentation used to complete the drawdowns from the Department of Education. We recommend the College establish a communication and record retention process that allows for the notification of the student financial aid proceeds and a control in place that allows the financial aid department to know the student financial aid was applied to the student’s account timely. Views of responsible officials and planned corrective action: The College has established formal procedures governing the documentation, approval, and processing of financial aid drawdowns from the Department of Education. A segregated and controlled workflow has been implemented through the use of a secure shared electronic folder with restricted access to provide confidentiality and provide documentation of the shared communication between the Financial Aid office who approves the aid, the Business Office who ultimately pulls down from the Department of Education, and with the Cashier who distributes any refunds. The Financial Aid Office prepares and approves disbursement amounts and communicates them via documented reporting; the Business Office reconciles disbursement amounts to individual student accounts prior to drawdown; the CFO initiates drawdowns after documented review and approval; and the Cashier processes student refunds, where applicable. The documentation is being retained and backed up. Measurable targets will be to do this weekly or as batches are prepared for draw-down. This documentation can be found in the secure shared electronic folder, which has already been implemented. Financial aid disbursements are processed on a weekly or batch basis, and funds are applied to student accounts in compliance with federal requirements, generally within three (3) business days of receipt.

View Audit 395201

Finding 1190813 (2025-011)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Cash Management § 200.305

FINDING 2025-011 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the cash draws during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and Senior...

FINDING 2025-011 Name of Responsible Individual: Lisa Simon, CPA, CFO Corrective Action: The University acknowledges that the internal controls surrounding the cash draws during fiscal year 2025 were lacking and needed to be reinforced for future fiscal years. With the hire of the new CFO and Senior Accountant post June 30, 2025 – these enhanced controls and processes have been put in place. Anticipated Completion Date: Completed Fall 2025 and Ongoing

View Audit 395082

Finding 1190792 (2025-002)

Material Weakness 2025

Wheeling Jesuit University INC

WV

Cash Management Student Financial Aid Internal Control / Segregation of Duties

FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transitio...

FINDING 2025-002 Name of Responsible Individual: Terri Helt, Senior Accountant Corrective Action: The University has formalized and documented financial processes to establish internal controls to ensure accurate, timely, and consistent reporting. In addition, this has created a reasonable transition plan during employee turnover, as well as ensures proper and timely filings. The corrective action involves drawing down the funds from the G5 federal website and issuing refunds to students that day. There is a checks and balance process built in, so multiple staff members are involved with the process. The financial aid department calculates the amount of a federal drawdown and relays that information to the business department. The senior accountant draws the appropriate amount of federal financial aid. The student accounts billing coordinator applies aid to the various student accounts in the software. After the aid has been applied, the student accounts billing coordinator determines if a refund is due to the students. Any student that is entitled to a refund will be cut for a refund check that day. The students will then have a window of opportunity to come pick up the refund checks. Within two business days, any students who have not picked up their refund checks will have them mailed to their address on file with the University. This process has been developed to ensure that students receive their refunds in a timely and accurate manner. Anticipated Completion Date: Completed July 2025 and Ongoing

View Audit 395082

Finding 1190776 (2025-003)

Material Weakness 2025

Prairie Inn Corporation

ND

Questioned Costs Cash Management HUD Housing Programs

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured acc...

Federal Agency Name: Program Name: Finding Summary: Corrective Action Plan: Responsible Individual: Department of Housing and Urban Development Supportive Housing for Persons with Disabilities Federal Assistance Listing #14.181 The Corporation did not deposit project funds in a federally insured account within 60 days of the fiscal year end. The Corporation did not have the deposit amount determined timely enough to have the project funds deposited within 60 days of the fiscal year end. We will implement controls to ensure the required amount of project fund are deposited within 60 days following the end of the fiscal year. Josh Plecity, Finance Director Anticipated Completion Date: 12/31/2026

View Audit 395076

Finding 1190742 (2025-003)

Material Weakness 2025

City of Garden City, Michigan

MI

Cash Management Internal Control / Segregation of Duties Questioned Costs

Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each qu...

Condition: For the year ended June 30, 2025, the City did not submit quarterly reports to EGLE as required by the grant agreement. The City submitted drawdown/reimbursement documentation only when expenditures were incurred, but quarterly reporting deliverables to EGLE were not completed for each quarter during the fiscal year. Planned Corrective Action: To address this deficiency, the City will implement enhanced internal oversight procedures, assign responsibility for monitoring compliance, and improve communication and coordination with the third-party administrator to ensure all required reports are completed and submitted timely. Contact person responsible for corrective action: Shannon Shepard, Treasurer/Finance Director Anticipated Completion Date: 6/30/2026

View Audit 394962

Finding 1187285 (2025-002)

Material Weakness 2025

University of La Verne

CA

Cash Management Student Financial Aid

FINDING 2025-002 – Special Tests and Provisions – Cash Management: Significant Deficiency in Internal Control over Compliance (See table in "Management's Corrective Action Plan"). Condition/Context – The University made 48 draws for various student financial assistance cluster programs. Auditors sel...

FINDING 2025-002 – Special Tests and Provisions – Cash Management: Significant Deficiency in Internal Control over Compliance (See table in "Management's Corrective Action Plan"). Condition/Context – The University made 48 draws for various student financial assistance cluster programs. Auditors selected a sample of 7 and believe this to be a representative sample; however, it was not a statistical sample; Corrective Action Plan: This was done due to the perceived understanding that the new Federal Administration indicated that all grants were at risk of being cancelled and that the G5 website would go dark. Due to the unique nature of the Federal Administration’s perceived announcement, the University would not handle this in the same manner, in the future. If for some reason they were to cancel any future grants, the University would endure the cancellation and close out the grant in the usual process, which is by reimbursement only. Name of Contact Person: Lori Gordien Case, Associate Vice President of Finance and Controller at lgordien@laverne.edu Projected Completion Date: This was corrected as of March 31, 2025.

View Audit 394918

Finding 1187261 (2025-003)

Material Weakness 2025

Fremont County Association of Governments

WY

Cash Management Significant Deficiency

Finding 2025‐003 Reimbursement Request Approval Documentation ‐ Significant Deficiency Management Response: The Association acknowledges this finding and agrees that reimbursement request files should contain clearer documentation evidencing the preparation and approval process required under intern...

Finding 2025‐003 Reimbursement Request Approval Documentation ‐ Significant Deficiency Management Response: The Association acknowledges this finding and agrees that reimbursement request files should contain clearer documentation evidencing the preparation and approval process required under internal policy. Although reimbursement requests were prepared and submitted as part of routine grant administration, the supporting documentation did not consistently reflect the full preparation trail and approval record expected for audit purposes. Management has already identified the need to formalize this process and will implement a standardized reimbursement request file structure for all future reimbursement submissions. This process will include documentation showing who prepared the request, the date of preparation, the review and approval path, and the supporting expenditure records associated with the reimbursement period. Where applicable, the Association will incorporate a formal checklist or cover sheet to ensure each request file demonstrates compliance with internal procedures and grant requirements. Management does not believe the issue resulted from intentional noncompliance, but rather from inadequate documentation of a process that had been operationally performed. Even so, management agrees that documentation standards must be improved to reduce risk and strengthen compliance controls over federal reimbursement activity. The Association is committed to implementing this corrective action immediately for all future reimbursement requests to ensure that preparation and approval procedures are clearly evidenced and consistently retained. The draft audit notes that the comparable prior-year federal finding appears to be resolved, and management intends to similarly resolve this finding through standardized documentation and retention procedures. Responsible Official: Director / Business Manager Planned Corrective Action Date: Immediately for all reimbursement requests submitted after audit issuance

View Audit 394868

Finding 1187212 (2025-061)

Material Weakness 2025

State of Maine

ME

Special Tests & Provisions Questioned Costs Cash Management § 200.303

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Director and Deputy director will meet biweekly to review the audit assignments and discuss the st...

Department: Health and Human Services Title: Internal control over Medicaid Nursing Facility audits needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Director and Deputy director will meet biweekly to review the audit assignments and discuss the status of the nursing facility audits. The Division of Audit management team will actively recruit for the ten vacant audit positions. The Deputy Director will adjust the audit procedures for the Nursing Facilities to limit the testing to just capital costs starting with the December 31, 2025, cost reports. The Department has assigned four of the seven current staff auditors to nursing facility audits. Completion Date: Ongoing (first and fourth items), June 30, 2026 (second item), and May 31, 2026 (third item) Agency Contact: Herb Downs, Director, Division of Audit, DHHS, 207-287-2403

View Audit 394838

Finding 1187208 (2025-058)

Material Weakness 2025

State of Maine

ME

Cash Management Internal Control / Segregation of Duties Student Financial Aid § 200.302 § 200.303

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Foster Care and Adoption Assistance cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will update...

Department: Health and Human Services Administrative and Financial Services Title: Internal control over Foster Care and Adoption Assistance cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS Financial Service Center will update the IV-E cash on hand analysis to ensure the cash balances are tracked separately by each of the following Title IV-E programs: Foster Care, Adoption Assistance, Prevention Program and Guardianship Assistance. Completion Date: March 31, 2026 Agency Contact: Sarah Gove, Director, DHHS Service Center, DAFS, 207-458-6626

View Audit 394838

Finding 1187203 (2025-056)

Material Weakness 2025

State of Maine

ME

Internal Control / Segregation of Duties Questioned Costs Special Tests & Provisions § 200.303

Department: Health and Human Services Title: Internal control over Foster Care level of care assessments needs improvement Questioned Costs: Known: $3,003 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will submit Katahdin system enhancements and Level...

Department: Health and Human Services Title: Internal control over Foster Care level of care assessments needs improvement Questioned Costs: Known: $3,003 Likely: Undeterminable Status: Corrective action in progress Corrective Action: The Department will submit Katahdin system enhancements and Levels of Care (LOC) report updates, to shorten timeframes, and schedule LOC assessments earlier, in order to meet 90-day and 12-month deadlines. The Department will work with vendors to shorten timeframes, to ensure assessments are completed timely. The Department will date and finalize Policy draft for Levels of Care for Resource Homes Chapter 14 with the Policy and Training unit. Completion Date: Jun 30, 2026 (first and second items) and December 31, 2026 (third item) Agency Contact: Robert Blanchard, Associate Director, OCFS, DHHS, 207-624-7955

View Audit 394838

Finding 1187198 (2025-053)

Material Weakness 2025

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Department: Health and Human Services Title: Internal control over CCDF subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in com...

Department: Health and Human Services Title: Internal control over CCDF subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of the funds. Payments are made as close as is administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1) ... that same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Tara Williams, Associate Director of Early Care & Education, DHHS, 207-557-2342

View Audit 394838

Finding 1187188 (2025-048)

Material Weakness 2025

State of Maine

ME

Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.302 § 200.303

Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will u...

Department: Health and Human Services Administrative and Financial Services Judicial Branch Title: Internal control over Child Support Services expenditures needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The DHHS and the Maine Judicial Branch will update the Cooperative Agreement to strengthen policies, procedures, and oversight in order to ensure that expenditures are based on actual costs. Completion Date: March 31, 2026 Agency Contact: Jerry Joy, Director, Division of Support Enforcement and Recovery, DHHS, 207- 624-6985

View Audit 394838

Finding 1187180 (2025-040)

Material Weakness 2025

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Department: Health and Human Services Title: Internal control over PDG subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in comp...

Department: Health and Human Services Title: Internal control over PDG subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of the funds. Payments are made as close as is administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1) ... that same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Tara Williams, Associate Director of Early Care & Education, DHHS, 207-557-2342

View Audit 394838

Finding 1187175 (2025-034)

Material Weakness 2025

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303 § 200.305

Department: Health and Human Services Title: Internal control over Health Disparities program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. Th...

Department: Health and Human Services Title: Internal control over Health Disparities program subrecipient cash management needs improvement Questioned Costs: None Status: Management’s opinion is that corrective action is not required Corrective Action: The Department disagrees with this finding. The Department is in compliance with the requirement for minimizing the time between payments to our subrecipients and the disbursement of the funds. Payments are made as close as is administratively feasible. The Compliance Supplement suggested audit procedures for Cash Management for pass-through entities refers to 200.305(b)(1) ... that same paragraph states that the timing and amount of advance payments must be as close as is administratively feasible. Completion Date: N/A Agency Contact: Eden Hale, Associate Director, Division of Population Health Equity, Maine CDC, 207-441-1090

View Audit 394838

Finding 1187172 (2025-031)

Material Weakness 2025

State of Maine

ME

Cash Management Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

Department: Administrative and Financial Services Health and Human Services Public Safety Title: Internal control over Health Disparities program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Department of Health and Human Services ...

Department: Administrative and Financial Services Health and Human Services Public Safety Title: Internal control over Health Disparities program cash management needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: Department of Health and Human Services (DHHS): A revised MOU between the Maine CDC and the Department of Public Safety was completed to include the terms for reimbursement of grant funds to govern inter-departmental transfers of funds and ensure the timely processing of invoices. Department of Public Safety (DPS): The Department of Public Safety will draft a policy with clear timelines associated with the processing of invoices. The policy will be distributed to all Bureau Directors who will then share the policy internally within their respective bureaus. The MaineEMS Bureau will draft procedures for invoice processing which will be part of the onboarding process for all new employees within the bureau. Completion Date: DHHS: August 1, 2025 DPS: April 1, 2026 (first and second items), and April 15, 2026 (third item) Agency Contact: DHHS: Eden Hale, Associate Director, Division of Population Health Equity, Maine CDC, 207-441-1090 DPS: Derek Gorneau, Assistant to the Commissioner, DPS, 207-530-3531

View Audit 394838

Finding 1187168 (2025-028)

Material Weakness 2025

State of Maine

ME

Cash Management Internal Control / Segregation of Duties Subrecipient Monitoring § 200.302 § 200.303

Department: Defense, Veterans and Emergency Management Title: Internal control over National Guard cash management and the related financial reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will improve policies and procedures...

Department: Defense, Veterans and Emergency Management Title: Internal control over National Guard cash management and the related financial reporting needs improvement Questioned Costs: None Status: Corrective action in progress Corrective Action: The Department will improve policies and procedures to follow up on outstanding reimbursement requests to facilitate a more timely reimbursements from the Federal government. The Department will improve policies and procedures, including reconciling reimbursement activity to the State’s accounting system. The Department will improve and maintain effective internal control over Federal awards to provide reasonable assurance that the Department is managing awards in compliance with federal statutes, regulations and the terms and conditions of awards. The Department will review, update and document supervisory oversight. Completion Date: June 30, 2026 (first, second and third items), and May 30, 2026 (fourth item) Agency Contact: Diane Dunn, Commissioner, DVEM, 207- 430-5158

View Audit 394838

Finding 1187058 (2025-001)

Material Weakness 2025

Housing Authority of the City of Waterbury

CT

HUD Housing Programs Cash Management

2025-001 Federal Ward Findings and Questioned Costs Material Noncompliance/Material Weakness ALN: 14.872 Public Housing Capital Fund Finding summary: The Authority recorded unearned revenue related to the Capital Fund drawdowns for operations on the Central Office Cost Center. This amount should hav...

2025-001 Federal Ward Findings and Questioned Costs Material Noncompliance/Material Weakness ALN: 14.872 Public Housing Capital Fund Finding summary: The Authority recorded unearned revenue related to the Capital Fund drawdowns for operations on the Central Office Cost Center. This amount should have been reflected as revenue on the public housing programs. Statement of Concurrence: The Authority agrees with the finding. Corrective Action Plan: The Authority did not spend capital fund draw downs on the COCC program. The Authority’s practice was to record drawdowns as deferred revenue on COCC until they were spent and at that time moved the expenditures to the public housing programs. Going forward the Authority will record the drawdowns as revenue for the public housing programs when they are drawn down. Effective immediately, the Comptroller, Jennifer Yager, will implement this policy. Jennifer can be reached at 203-596-2640 and Jennifer.yager@waterburyha.org.

View Audit 394748

Finding 1186988 (2025-001)

Material Weakness 2025

State of Ohio

OH

Cash Management Material Weakness

Corrective Action Plan: The Department respectfully disagrees with the audit finding, as the 20-day disbursement policy represents what is "administratively feasible" given the operational environment and necessary internal controls. The regulation doesn't prescribe a specific timeframe but requires...

Corrective Action Plan: The Department respectfully disagrees with the audit finding, as the 20-day disbursement policy represents what is "administratively feasible" given the operational environment and necessary internal controls. The regulation doesn't prescribe a specific timeframe but requires disbursements "as close as is administratively feasible," and the Auditor's eight-business-day standard was determined without consultation with the Department. Only one instance among 16 tested disbursements (6.3%) exceeded the Auditor's timeframe, demonstrating processes are functioning effectively 93.7% of the time even against this more stringent standard. The Department remains committed to continuous improvement in its cash management practices while maintaining proper fiscal stewardship of federal funds. Anticipated Completion Date for Corrective Action: December 2026 Contact Person Responsible for Corrective Action: Name: Scott Ferguson Title: Chief Financial Officer Address: 30 E Broad Street, 11th Floor, Columbus, Ohio Phone Number: (614) 752-9340 E-Mail Address: Scott.Ferguson@dbh.ohio.gov

View Audit 394693

Finding 1186984 (2025-016)

Material Weakness 2025

State of Ohio

OH

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring § 200.334

Corrective Action Plan: The Department agrees with the finding and already has a plan underway to resolve the issues. ODM has been working with the Ohio Medicaid Enterprise System Fiscal Intermediary (FI) vendor to document the Third Party Liability (TPL) process and identify needed system updates, ...

Corrective Action Plan: The Department agrees with the finding and already has a plan underway to resolve the issues. ODM has been working with the Ohio Medicaid Enterprise System Fiscal Intermediary (FI) vendor to document the Third Party Liability (TPL) process and identify needed system updates, including importing electronic historical evidence into the FI module and creating new system panels that make TPL information easier for staff to view and work with. Thirteen TPL-related system updates have been identified; eight are already in progress and nearly complete. Once these updates are finished, TPL data including archived historical information will be accessible directly in FI in a familiar format. The Centers for Medicare and Medicaid Services requires states to use commercial off-the-shelf (COTS) products and rely on default tools whenever possible. The FI system initially lacked a data structure that could store all historical TPL information in an accessible way. Because the COTS system does not use the same tracking fields as the prior system, some historical evidence such as Document Control Numbers (DCNs) or supporting insurance documentation could not be viewed in FI during the audit period. ODM is adding new panels and data fields so this historical information can be accessed more easily going forward. TPL is complex, and due to the FI system limitations, monitoring is currently a manual process. The ODM TPL Unit Manager continues to review a sample of verifications to ensure insurance information is accurate and correctly captured in FI. The manager maintains a spreadsheet documenting TPL activity, with all relevant recipient information except the DCN (which is not available in FI). The TPL Unit manually removes or end dates TPL coverage in FI and sends a file to the vendor each week to add TPL information to the Other External Enrollment panel. The Department will take necessary steps to ensure all relevant data elements and documentation are maintained and accessible when major system upgrades or replacements occur, including appropriate retention of historical data. Anticipated Completion Date for Corrective Action: July 2026 Contact Person Responsible for Corrective Action: Name: Megan Powell Title: Audit Remediation Manager Address: 50 West Town Street, Suite 400, Columbus, Ohio 43215 Phone Number: 614-752-3844 E-Mail Address: megan.powell@medicaid.ohio.gov

View Audit 394693

Finding 1186951 (2025-010)

Material Weakness 2025

State of Ohio

OH

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

Corrective Action Plan: Ohio EPA respectfully disagrees with the finding because as of May 2025, internal policies were followed as intended and appropriate controls were in place. Internal testing shows that over 80% of all disbursement vouchers received in 2025 were reviewed within 45 days. Moving...

Corrective Action Plan: Ohio EPA respectfully disagrees with the finding because as of May 2025, internal policies were followed as intended and appropriate controls were in place. Internal testing shows that over 80% of all disbursement vouchers received in 2025 were reviewed within 45 days. Moving forward, Ohio EPA will evaluate the payment review and monitoring procedure to ensure documentation clearly demonstrates compliance with review requirements. As appropriate, procedures will be updated to align written guidance with current operational practices. Anticipated Completion Date for Corrective Action: March 2026 Contact Person Responsible for Corrective Action: Name: Craig Rethman Title: Chief Financial Officer Address: 50 W. Town Street, Suite 700, Columbus, Ohio 43215 Phone Number: 614-644-2892 E-Mail Address: craig.rethman@epa.ohio.gov

View Audit 394693

Finding 1186945 (2025-011)

Material Weakness 2025

State of Ohio

OH

Allowable Costs / Cost Principles Eligibility Internal Control / Segregation of Duties § 200.1 § 200.516

Corrective Action Plan: For Benefits Adjudication: Standard procedures for verifying claimant eligibility for unemployment benefits remain in place. Adjudication staff have been reminded to double-check start dates and eligibility documentation to prevent the recurrence of similar errors. For Benefi...

Corrective Action Plan: For Benefits Adjudication: Standard procedures for verifying claimant eligibility for unemployment benefits remain in place. Adjudication staff have been reminded to double-check start dates and eligibility documentation to prevent the recurrence of similar errors. For Benefit Payment Control (BPC): The Department remains committed to strengthening accountability and proactively identifying any potential training gaps within the team. To support this effort, the Department has recently implemented monthly random case reviews conducted by supervisors, followed by individualized email feedback to staff to reinforce expectations and provide timely coaching. Additionally, supervisors are now required to track all audits and document follow up actions to ensure consistent monitoring and early identification of any emerging trends. These measures are intended to enhance quality assurance, support staff development, and maintain the high standards expected within the Department. Anticipated Completion Date for Corrective Action: Completed February 2026 Contact Person Responsible for Corrective Action: For Benefits Adjudication: Name: Traci A. Brown Title: Assistant Deputy Director - Benefits Adjudication Address: 30 East Board Street, Columbus, Ohio 43215 Phone Number: 614-387-3647 E-Mail Address: Traci.Brown@jfs.ohio.gov For Benefit Payment Control (BPC): Name: BJ Knutson-Cruset Title: Bureau Chief Address: 6680 Poe Ave, Dayton, Ohio 45414 Phone Number: 937-264-5742 E-Mail Address: bj.knutson-cruset@jfs.ohio.gov

View Audit 394693

Finding 1186832 (2025-017)

Material Weakness 2025

Second Judicial District Court

NM

Questioned Costs Cash Management Significant Deficiency

Recommendation: We recommend the Department implement effective processes and procedures to ensure expenditures are reimbursed from the correct grant Views of responsible officials: Open – Views of responsible officials and management’s planned corrective actions, timeline and designation of what em...

Recommendation: We recommend the Department implement effective processes and procedures to ensure expenditures are reimbursed from the correct grant Views of responsible officials: 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 1186818 (2025-012)

Material Weakness 2025

Second Judicial District Court

NM

Reporting School Nutrition Programs Cash Management

Recommendation: We recommend the Department implement effective processes and procedures to ensure reported information is accurate and aligns with underlying data Views of responsible officials: Open – Views of responsible officials and management’s planned corrective actions, timeline and designat...

Recommendation: We recommend the Department implement effective processes and procedures to ensure reported information is accurate and aligns with underlying data Views of responsible officials: 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 1186768 (2025-006)

Material Weakness 2025

Van Buren County, Tennessee

TN

Subrecipient Monitoring School Nutrition Programs Cash Management

The Tennessee Department of Agriculture concurs. To ensure effective internal controls over inventory at storage locations for school food distribution, the Tennessee Department of Agriculture added the risk of not complying with inventory requirements for school food to our Financial Integrity Act ...

The Tennessee Department of Agriculture concurs. To ensure effective internal controls over inventory at storage locations for school food distribution, the Tennessee Department of Agriculture added the risk of not complying with inventory requirements for school food to our Financial Integrity Act risk assessment along with the following mitigating controls: 1 - Monthly inventory reports are required to be sent by each of the three school food warehouses to the Commodities team. 2 - Developed monitoring guides and have begun using those guides to assist with warehouse visits. The Tennessee Department of Agriculture has a plan to begin observing inventory annually. We completed our first warehouse visit in February 2026 and anticipate completing visits to the other two warehouses by September 30, 2026. In addition to the annual on-site inventory observation, internal monthly inventory monitoring has been added to the duties of the Commodities team. Warehouses are now required to submit monthly inventory reports by the 10th of each month which are then analyzed by the team. The Tennessee Department of Agriculture is looking at ways to add a permanent position to the Commodities team. We have tried getting an additional position approved in the budget and we are exploring the possibility of repurposing vacant positions within the department. Finally, the Tennessee Department of Agriculture's special projects team has been looking at SOPs in place as well as the need for SOPs in areas without them. The Commodities team is next on the list for special projects to help with drafting and revising SOPs. The department plans to use this opportunity to establish written procedures that outline responsibilities for the school food program to help us ensure compliance with federal requirements. The Commodity Distribution Administrator will be responsible for ensuring corrective actions are implemented by the anticipated completion date of December 31, 2026.

View Audit 394493

Corrective Action Plans

Filters