Corrective Action Plans

Finding 570974 (2025-001)

Significant Deficiency 2025

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 361899

Finding 570852 (2025-002)

Significant Deficiency 2025

Cornish College of the Arts and Cornish Foundation

WA

Significant Deficiency Internal Control / Segregation of Duties

Student Financial Assistance Cluster – Assistance Listing No. 84.007 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. Explanation of disagreement with audit finding: There is no disagre...

Student Financial Assistance Cluster – Assistance Listing No. 84.007 Recommendation: We recommend the College implement policies to review all student award packages at the start of the academic year to ensure no overawards exist. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: I'm working closely with the academic records specialist to make sure that we align all our processes and identify why certain dates were misreported, and that we ensure our internal definitions match SU's. Name(s) of the contact person(s) responsible for corrective action: Chris Cook Planned completion date for corrective action plan: June 16th, 2025

View Audit 361771

Finding 570847 (2025-001)

Significant Deficiency 2025

Cornish College of the Arts and Cornish Foundation

WA

Student Financial Aid Reporting Significant Deficiency

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: Th...

Student Financial Assistance Cluster – Assistance Listing No. Various Recommendation: We recommend the College review its reporting procedures to ensure the students’ statuses are accurately and timely reported to NSLDS as required by regulations. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The student that was incorrectly coded as FWS funds, the funds were immediately reclassified as institutional aid. Since Cornish, did not draw down all FWS funding, it did not impact the G5 drawdown and no needs needed to be returned. Going forward, a higher-level review will be conducted for students with high SAI and low need to ensure that no need-based funds, if not eligible, are in the packaging. This review, will take place after the initial counselor review, but before a student can begin working in the FWS program. This third check will ensure that these types of files are again reviewed in a timely manner and no over awards will happen in the future. Name(s) of the contact person(s) responsible for corrective action: Sara Drummond Planned completion date for corrective action plan: June 16th, 2025

View Audit 361771

Finding 570576 (2025-001)

Significant Deficiency 2025

Holly Way Ii, Inc.

SC

Questioned Costs Subrecipient Monitoring HUD Housing Programs

Finding 2025-001: Comments on the Finding and Each Recommendation: During the year ended March 31, 2025, the Corporation withdrew $6,905 from the reserve for replacements without a HUD approved 9250.The Corporation should transfer $6,905 from operating cash into the reserve for replacements. Action...

Finding 2025-001: Comments on the Finding and Each Recommendation: During the year ended March 31, 2025, the Corporation withdrew $6,905 from the reserve for replacements without a HUD approved 9250.The Corporation should transfer $6,905 from operating cash into the reserve for replacements. Action(s) taken or planned on the finding Management concurs with the recommendation. On April 26, 2024, the Corporation transferred $6,905 from the operating cash account to the reserve for replacement account.

View Audit 361606 Questioned Costs: $1

Finding 568853 (2025-001)

Significant Deficiency 2025

Realife Cooperative of Bloomington

MN

Reporting Internal Control / Segregation of Duties

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperativ...

Recommendation: We recommend that the Cooperative continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Action Taken: The Cooperative will continue to review the auditor prepared adjusting journal entries and financial statements with the intention of understanding and acceptance of responsibility for reporting under generally accepted accounting principles. Planned Completion Date: Not Applicable.

View Audit 360579

Finding 1225670 (2024-014)

Material Weakness 2024

State of Kosrae

FM

Special Tests & Provisions Subrecipient Monitoring Internal Control / Segregation of Duties

Finding Number 2024-014 (Repeat 2023-010) Corrective Action Plan Special Tests and Provisions — Annual Performance Reviews — AL 15.875 (U.S. Department of the Interior) • Continue and complete the annual performance evaluations, commenced in 2025, for all personnel funded under the Education Sector ...

Finding Number 2024-014 (Repeat 2023-010) Corrective Action Plan Special Tests and Provisions — Annual Performance Reviews — AL 15.875 (U.S. Department of the Interior) • Continue and complete the annual performance evaluations, commenced in 2025, for all personnel funded under the Education Sector Grant and the Supplemental Education Grant, and maintain the completed evaluations in the personnel files, available for grant oversight and audit purposes. • Obtain and maintain a complete listing of all SEG and Education Sector funded personnel, reconciled to payroll, as the basis for scheduling the required evaluations. • Establish written monitoring procedures, including a schedule of evaluations due and periodic status reporting, to ensure that funded personnel are evaluated on an annual basis. • Assign a dedicated employee to monitor compliance with the requirement and perform the required procedures, in line with the auditors’ recommendation. • Include the requirement in the compliance team’s periodic compliance checks and in the orientation of program and departmental staff. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) FSM Department of Education [Contact details to be provided]

View Audit 408530

Finding 1225666 (2024-010)

Material Weakness 2024

State of Kosrae

FM

Cash Management Internal Control / Segregation of Duties Eligibility § 200.1

Finding Number 2024-010 Corrective Action Plan Cash Management — AL 15.875 (U.S. Department of the Interior) • Develop, approve and issue a dedicated written cash management procedure specifically addressing the time elapsing between the receipt of infrastructure project funds and their disbursement...

Finding Number 2024-010 Corrective Action Plan Cash Management — AL 15.875 (U.S. Department of the Interior) • Develop, approve and issue a dedicated written cash management procedure specifically addressing the time elapsing between the receipt of infrastructure project funds and their disbursement, setting out the disbursement process and target timeframes consistent with Article IV, Section 5(b)(ii) of the Fiscal Procedures Agreement. • Maintain documentation of the date of receipt and the date of disbursement for each drawdown, so that compliance with the procedure and the minimization of elapsed time can be evidenced and monitored. • Institute periodic monitoring and reporting of elapsed time between receipt and disbursement, with exceptions escalated for management action. • Train Treasury staff and the authorized signatories in the wire-out approval process on the new procedure and the applicable FPA requirement. • Pursue resolution of the questioned costs of $1,643,137 through the audit resolution process with DOI/OIA. Management’s position is that the condition is an internal control deficiency and that questioned costs of $0 are warranted under the definition in 2 CFR § 200.1, including paragraph (3)(i), as the FPA prescribes no day-count standard, all disbursements were made within the month of receipt through the required approval process, and the payments were eligible, fully supported and reasonable. Anticipated Completion Date 9/30/2027 Responsible Person (Contact Details) Ms. Julyn Lawrence Email: julyn.lawrence@gov.fm Ms. Senny Phillip Assistant Secretary, Investment Email: senny.phillip@gov.fm

View Audit 408530

Finding 1225612 (2024-004)

Material Weakness 2024

GROW HAYS INC

KS

Subrecipient Monitoring Material Weakness Reporting

We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when th...

We acknowledge and concur with the auditor’s finding. Management will strengthen its controls over grant expenditure reporting to ensure that expenditure reports submitted to grantors reflect only expenditures actually incurred during the reporting period. Construction costs will be reported when the related work is performed and costs are incurred, rather than when contracts are executed, and expenditures will be reviewed for allowability under the applicable grant agreement before inclusion in a report. All expenditure reports will be reconciled to the accounting records and independently reviewed and approved prior to submission to the grantor. Contact Person Responsible for Corrective Action: Doug Williams Anticipated Completion Date: September 1, 2026

View Audit 408509

Finding 1225611 (2024-002)

Material Weakness 2024

Net Treatment Services, Inc. D/b/a Net Community Care

PA

Internal Control / Segregation of Duties Student Financial Aid Cash Management

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding....

Type of Finding: Material Weakness in Internal Controls over Compliance- Cash Management Recommendation: We recommend that management ensure that all invoices are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a policy which requires each drawdown to be reviewed and to be based only on expenses incurred for the period, prohibiting the use of a straight-line calculation to draw down funds. Invoices are also approved by the CFO or CEO prior to submission. Name of the contact person responsible for corrective action: Regan Kelly, CEO of Net Treatment Services, Inc. dba: NET Community Care (215) 451-7000 Planned completion date for corrective action plan: December 31, 2026.

View Audit 408500

Finding 1225607 (2024-002)

Material Weakness 2024

Northeast Treatment Centers, Inc.

PA

Cash Management Internal Control / Segregation of Duties Material Weakness

Type of Finding: Material Weakness in Internal Control over Compliance- Cash Management Recommendation: We recommend that management ensure that all drawdowns are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding....

Type of Finding: Material Weakness in Internal Control over Compliance- Cash Management Recommendation: We recommend that management ensure that all drawdowns are reviewed and approved before submission. Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has implemented a policy which requires each drawdown to be reviewed and to be based only expenses incurred for the period, prohibiting the use of a straight-line calculation to draw down funds. Invoices are also approved by the CFO or CEO prior to submission. Name of the contact person responsible for corrective action: Regan Kelly, CEO of NorthEast Treatment Centers, Inc. at (215) 451-7000 Planned completion date for corrective action plan: December 31, 2026

View Audit 408499

Finding 1225605 (2024-006)

Material Weakness 2024

Iroquois County, Illinois

IL

Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Cash Disbursements Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approv...

Coronavirus State and Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – Cash Disbursements Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The county will ensure that documented reviews are completed and retained. Name of the contact persons responsible for corrective action: Jill Johnson, Finance Manager, and Department Heads and Elected Officials Planned completion date for corrective action plan: November 30, 2025

View Audit 408486

Finding 1225564 (2024-004)

Material Weakness 2024

West Bonner County School District No. 83

ID

Equipment & Real Property Management Procurement, Suspension & Debarment Internal Control / Segregation of Duties

Management’s Response The District concurs with the audit finding and is taking immediate steps to strengthen internal controls regarding federal equipment inventory. The following corrective actions will be implemented: • Collaboration & Compliance: The Business Office is currently working closely ...

Management’s Response The District concurs with the audit finding and is taking immediate steps to strengthen internal controls regarding federal equipment inventory. The following corrective actions will be implemented: • Collaboration & Compliance: The Business Office is currently working closely with the Federal Programs Director/Coordinator to ensure all federal compliance measures are rigorously met. • Inventory Tracking System: The Business Office has developed and implemented a robust inventory tracking and asset-tagging system to accurately monitor all items purchased with federal funds. At a minimum, this system will track item descriptions, physical locations, useful life, and disposal dates. • Policy Review: The Board of Trustees will review and update current board policy to ensure full alignment with Uniform Guidance procurement and equipment standards. • Annual Oversight: The Federal Programs Director will maintain all inventory records and provide them in their entirety to the Business Manager at the end of each fiscal year. The Business Manager will conduct a comprehensive review of these records to verify accuracy and completeness

View Audit 408445

Finding 1225563 (2024-002)

Material Weakness 2024

Capital Metropolitan Transportation Authority

TX

Reporting Internal Control / Segregation of Duties § 200.502 § 200.510

To address the finding, the Authority has implemented corrective actions that include establishing a formal year-end SEFA preparation and review process involving Accounting and Grant Program Mangers; reconciling federal expenditures reported on the SEFA to the general ledger and year end accruals, ...

To address the finding, the Authority has implemented corrective actions that include establishing a formal year-end SEFA preparation and review process involving Accounting and Grant Program Mangers; reconciling federal expenditures reported on the SEFA to the general ledger and year end accruals, reviewing active federal awards at fiscal year-end to identify eligible expenditures that may not have been reported; Revising the Grants Management Procedures Manual to formalize year-end cutoff, review, reconciliation, and approval procedures prior to SEFA issuance. These procedures will be incorporated into the FY26 year-end close and reporting process.

View Audit 408444

Finding 1225534 (2024-002)

Material Weakness 2024

Westinghouse Arts Academy Charter School

PA

Reporting Significant Deficiency Internal Control / Segregation of Duties

Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges...

Description of Finding: The School failed to properly identify all federal grant expenditures and related information required by Uniform Grant Guidance to be reported in the June 30, 2024 schedule of expenditures of federal awards. Statement of Concurrence or Nonconcurrence: The School acknowledges the audit finding related to internal controls over the preparation of the Schedule of Expenditures of Federal Awards. The School recognizes the importance of properly identifying and reporting all federal award expenditures in accordance with the Uniform Guidance. Corrective Action: To address this finding, the School, with assistance from its contracted accounting and management firm, will track federal award revenues and expenditures separately in the general ledger. The School and the contracted accounting and management firm will use appropriate general ledger accounts, grant codes, project codes, or other tracking mechanisms to separately identify federal award activity from state, local, and other non-federal activity. The School, with assistance from the contracted accounting and management firm, will prepare a Schedule of Expenditures of Federal Awards at the end of each fiscal year, as required. The schedule will be prepared using the federal award revenues and expenditures tracked in the general ledger and will be reviewed against available supporting documentation, including grant award documents, reimbursement requests, drawdown records, funding agency reports, and other applicable grant documentation. The School will maintain supporting documentation for the amounts reported on the Schedule of Expenditures of Federal Awards. Management will review the schedule for completeness and accuracy before it is provided to the auditors. Projected Completion Date: The School has hired an outside accounting and management firm effective July 1, 2025. The School is currently working with the firm on the corrective actions outlined here. The School does not anticipate a single audit requirement moving forward.

View Audit 408416

Finding 1225296 (2024-002)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

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

Views of Responsible Officials: Management acknowledges the three instances noted where timesheet allocations did not agree to the general ledger postings. The errors have been reviewed and corrected. ICFJ will implement a secondary review procedure whereby payroll postings are compared against appr...

Views of Responsible Officials: Management acknowledges the three instances noted where timesheet allocations did not agree to the general ledger postings. The errors have been reviewed and corrected. ICFJ will implement a secondary review procedure whereby payroll postings are compared against approved timesheets prior to finalization each pay period. Any discrepancies will be resolved before entries are posted to the general ledger.  Anticipated completion date: 9/30/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225295 (2024-001)

Material Weakness 2024

The International Center for Journalists, Inc.

DC

Subrecipient Monitoring Reporting Matching / Level of Effort / Earmarking § 200.303 § 200.512

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its ...

Views of Responsible Officials: Management acknowledges the conditions noted in this finding. The delays in audit completion and account reconciliations were primarily attributable to significant staff transition within the accounting department during the fiscal year. ICFJ has since stabilized its accounting function and is committed to implementing a formal monthly close process to ensure timely and accurate financial reporting going forward. A monthly close checklist will be developed and maintained, with documented evidence of review and approval. All financial and compliance documents will be filed in a centralized, organized system to permit prompt retrieval.  Anticipated completion date: 12/31/26  Responsible position: Chief Financial Officer

View Audit 408324

Finding 1225255 (2024-005)

Material Weakness 2024

Town of Lakeview

OR

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Cash Management § 200.403

Finding 2024-005 – Duplicate Reimbursement Request for Federal Award Expenditures (Material Weakness) Criteria: CFR §200.403 and related provisions, costs charged to federal awards must be accurate, allowable, and not charged or reimbursed more than once. Additionally, reimbursement requests must be...

Finding 2024-005 – Duplicate Reimbursement Request for Federal Award Expenditures (Material Weakness) Criteria: CFR §200.403 and related provisions, costs charged to federal awards must be accurate, allowable, and not charged or reimbursed more than once. Additionally, reimbursement requests must be supported by complete and accurate records to ensure compliance with federal requirements and prevent improper payments. Condition: During our testing of expenditures and reimbursement requests for the above-referenced federal program, we identified that certain expenditures were submitted for reimbursement twice across twoseparate fiscal years. While the underlying expenditures were incurred only once, and not paid twice by the entity, they were included in reimbursement requests in two different periods, resulting in The Town receiving duplicate reimbursements for the same costs Cause: The duplication likely occurred due to changes in financial staffing for The Town. Specifically: • Turnover in personnel resulted in a loss of institutional knowledge regarding prior reimbursement and submissions. • Inadequate review controls allowed previously reimbursed expenditures to be re-submitted in a subsequent period. • Initial reimbursement requests appear to have used an alternate methodology for reimbursement requests. Context: The Town administers multiple federal awards and is responsible for preparing and submitting reimbursement requests based on incurred allowable expenditures. During the audit period, The Town experienced staff turnover and changes in key financial and grant management roles. These changes affected the continuity of oversight and the tracking of cumulative expenditures and prior reimbursement requests. As a result, controls over the review and reconciliation of reimbursement submissions were not consistently applied, contributing to the resubmission of previously reimbursed expenditures in a subsequent year. Recommendation: We recommend that the entity: • Reconcile all reimbursement requests to the underlying expenditures and prior submissions to identify and quantify any additional duplication. • Re-pay any overpayments to the federal awarding agency in a timely manner. • Strengthen internal controls by: o Implementing a centralized tracking system for all reimbursement requests and cumulative expenditures. o Establishing a formal review and approval process to verify that costs have not been previously reimbursed. o Clearly document roles and responsibilities, especially during staffing transitions. • Provide training to staff involved in grant management to ensure compliance with federal requirements. Corrective Action Plan: The Town of Lakeview has taken significant organizational and procedural steps to strengthen its administration of federal awards and ensure future compliance with Uniform Guidance reporting requirements. Corrective actions implemented include: • The Town has hired a Finance Director with substantial experience in state and federal grant administration and financial reporting. The Finance Director is responsible for oversight of all federal financial reporting, including review of expenditures and preparation of disbursement requests. • The Town has hired a new Town Manager who has established improved financial oversight and accountability throughout the organization. The Town Manager will work closely with the Finance Director to monitor compliance with federal grant requirements and review expenditures and disbursement requests. • The Town Council has established a Citizen Finance Advisory Committee to provide independent oversight and review of the Town’s financial management practices. The committee will review financial reports, budget performance, and federal grant administration processes, providing recommendations to improve accountability and transparency. • The Town has developed and implemented formal policies and procedures governing the administration of federal awards including: o Identification and tracking of awards o Documentation of expenditures charged to federal programso Procedures for maintaining grant files o Reconciliation of grant expenditures to the general ledger o Annual preparation and supervisory review of the Schedule of Expenditures of Federal Awards • The Finance Director will prepare disbursement requests, and they will be reviewed and signed by Council members prior to submittal. A ll disbursement requests and associated expenditures will be maintained in an electronic file system. Hard copies of disbursement requests and expenditure documentation will also be maintained in a standardized fi le system. Planned Implementation Date: The corrective actions described above have been implemented. The Town will continue to monitor compliance throughout the fiscal year, and the revised procedures will be fully incorporated into the preparation of the next annual SEFA. Responsible Person: Town of Lakeview Mayor.

View Audit 408289

Finding 1224929 (2024-003)

Material Weakness 2024

Advent House Ministries, Inc.

MI

Allowable Costs / Cost Principles Material Weakness Reporting

July 23, 2026 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2024 schedule of findings and qu...

July 23, 2026 Advent House Ministries, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. Auditor: Maner Costerisan 2425 E. Grand River Avenue, Suite 1 Lansing, MI 48912 Audit Period: The finding from the December 31, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Findings - Financial Statement Audit Finding 2024-001 - Material Weakness Recommendation: Advent House Ministries, Inc. should consider obtaining the necessary skills, knowledge, or experience to prepare and/or review the footnotes related to the financial statements of the Organization. Action Taken: We concur with the recommendation, the Organization is working to contract with an accountant in 2025 with the skills, knowledge, and experience to address the above recommendation. Finding 2024-002 - Material Weakness Recommendation: Advent House Ministries, Inc. should record all audit adjusting entries and reconcile their final trial balance to the audited financial statements. We also recommend that grant agreements and payments be carefully reviewed to ensure proper classification of any conditional funding. Action Taken: We concur with the recommendation. The Organization will record all audit adjusting entries, reconcile account balances to the audited financial statements, and ensure any conditional grant payments are properly recorded. Finding - Federal audit Finding 2024-003 - Material Weakness Recommendation: Advent House Ministries, Inc. currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. The cause related to this finding was not due to failure in internal controls, therefore, we have no further recommendation for the Organization at this time. Action to be Taken: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package. Sincerely yours, Susan Cancro, Executive Director

View Audit 408181

Finding 1224885 (2024-003)

Material Weakness 2024

SUFFIELD HOUSING AUTHORITY

CT

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly bas...

We will implement formalized procedures to strengthen oversight and accounting for grant-funded programs administered by external parties. This will include establishing defined communication protocols requiring external grant administrators to provide detailed expenditure reports on a quarterly basis. In addition, external parties will be required to submit sufficient supporting documentation to enable the Authority to properly record grant activity on an accrual basis in accordance with applicable financial reporting and single audit requirements. We will also prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board.

View Audit 408110

Finding 1224884 (2024-002)

Material Weakness 2024

SUFFIELD HOUSING AUTHORITY

CT

Reporting Internal Control / Segregation of Duties

We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal y...

We will prepare annual schedules of expenditures for both federal awards and state financial assistance to facilitate timely evaluation of single audit requirements. These schedules will be reviewed annually by the Board. The procedures will be implemented in connection with the Authority's fiscal year ending June 30, 2026.

View Audit 408110

Finding 1224876 (2024-004)

Material Weakness 2024

Albuquerque Area Indian Health Board, Inc.

NM

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.331

View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient re...

View of Responsible Officials and Corrective Action Plan The AAIHB acknowledges that its subrecipient related practices could be improved upon. The AAIHB will review and revise its internal processes and procedures and implement the auditor’s recommendations to ensure compliance with subrecipient requirements. Corrective Action Plan Timeline Prior to the audit finding, the AAIHB already had one meeting with key personnel involved in the administration and oversight of subawards to begin implementing improvements to our subrecipient monitoring practices. The AAIHB is actively working to update subrecipient monitoring practices and anticipates having policies and procedures in place by the beginning of the next fiscal year. In addition, the GHWIC program has found our internal administrative assistance portal that was developed to optimize admin workflow has been helpful because it has also optimized the processing of subaward invoices. Furthermore, the GHWIC program is in the process of developing a sub awardees data portal for invoicing and reporting purposes to streamline the subaward process and ensure payment in a timely manner. Designation of Employee Position Responsible for Meeting Deadline Executive Director, Finance, Program Managers/Directors/Coordinators, Grants & Contracts Specialist

View Audit 408092

Finding 1224875 (2024-003)

Material Weakness 2024

Albuquerque Area Indian Health Board, Inc.

NM

Reporting Internal Control / Segregation of Duties

View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are compl...

View of Responsible Officials and Corrective Action Plan The AAIHB missed the reporting deadline for the program narrative reports and did not retain the final accounting support for the FFR. The AAIHB will review and revise its internal processes to ensure future program narrative reports are completed and filed in a timely manner and that accounting records to support final numbers are retained. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2025 and FY 2026 program reports on time and retain financial support. Designation of Employee Position Responsible for Meeting Deadline Program Managers/Directors, Accounting Manager, and Grants & Contracts Specialist

View Audit 408092

Finding 1224776 (2024-009)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officia...

FINDING 2024-009 Finding Subject: ESSER Grant Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The ESSER program has concluded and corrections were made following leadership changes. Financial activity was reviewed and adjusted where possible. Reimbursement requests are now tied to general ledger activity with full documentation. The prior practice of correcting errors through transfers has been discontinued. Controls implemented apply to all future grants and monitoring is ongoing. Anticipated Completion Date: May 2026

View Audit 407972

Finding 1224773 (2024-008)

Material Weakness 2024

Scott County School District 2

IN

Matching / Level of Effort / Earmarking Subrecipient Monitoring Allowable Costs / Cost Principles § 200.302 § 200.303 § 200.328 § 200.329 § 200.334

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views o...

FINDING 2024-008 Finding Subject: Special Education Cluster (IDEA) Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The School Corporation partnered with Mazi Education for oversight. Separate funds are maintained for each project year. Payroll mapping has been corrected and reimbursement requests are based on ledger activity with supporting documentation. Transfers are documented and restricted. Monitoring procedures ensure ongoing compliance. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Special Education grant requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

View Audit 407972

Finding 1224767 (2024-007)

Material Weakness 2024

Scott County School District 2

IN

Subrecipient Monitoring Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.303 § 200.334 § 200.77 § 200.78

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible...

FINDING 2024-007 Finding Subject: Title I Eligibility Contact Person Responsible for Corrective Action: Superintendent and Treasurer Contact Phone Number and Email Address: Kyle Neukam; 812-752-8921; kneukam@scsd2.k12.in.us Casey Cheatham; 812-752-8949; ccheatham@scsd2.k12.in.us Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Nonpublic schools are required to provide detailed documentation for enrollment and poverty data. Verbal data is no longer accepted. Documentation is reviewed, retained, and verified prior to use in calculations. Mazi Education provides oversight to ensure compliance and accuracy. The School Corporation has implemented procedures designed to strengthen the control environment, improve risk assessment and information and communication processes, enhance control activities, and provide ongoing monitoring to ensure compliance with Title I eligibility requirements and timely identification and correction of deficiencies. Anticipated Completion Date: August 2026

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