Corrective Action Plans

Finding 1160313 (2024-001)

Material Weakness 2024

Hawaii Local 2030 Hub

HI

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking § 200.305 § 200.512

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal cont...

Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met. Views of Responsible Official: Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Internal control procedures will be put into place to establish milestones and overseen by the Executive director

View Audit 370700

Finding 1160229 (2024-001)

Material Weakness 2024

Aspira INC of Illinois

IL

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties § 200.512

ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.

View Audit 370624

Finding 1160222 (2024-001)

Material Weakness 2024

Word of Hope Ministries, Inc.

WI

Internal Control / Segregation of Duties Reporting

The Company does not have the resources and/or staff to prepare the financial statements and notes but will continue to oversee the auditor’s services and review and approve the financial statements and notes.

View Audit 370619

Finding 1160212 (2024-004)

Material Weakness 2024

Columbus Community School District

IA

Internal Control / Segregation of Duties Reporting

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition director). This yar we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure ...

The district continues to find solutions to help segregate duties with our minimally staffed central office (business manager, HR director & nutrition director). This yar we modified duties of our building secretaries due to being short staffed. This eliminated an additional check & balance measure added a few years ago of the secretary entering receipts into WebLink. The building secretaries continue to write deposit slips & post payment to our student information system. The district’s business manager & HR director will work with board members on the finance & negotiations committee to develop a plan to add more checks & balances to our current operation. We will use the segregation of duties handbook to help with this process.

View Audit 370596

Finding 1160201 (2024-001)

Material Weakness 2024

Town of Salem

NH

Reporting Significant Deficiency Internal Control / Segregation of Duties

DATE: September 29, 2025 TO: CBIZ FROM: CC: Nicole McGee Finance Director Joseph Devine Town Manager RE: Corrective Action for FY 2024 Finding 1 Corrective Action Plan for Finding 2024-001 “Improve Controls Over Reporting” Policies and procedures were enacted at the end of calendar year 2024 to ensu...

DATE: September 29, 2025 TO: CBIZ FROM: CC: Nicole McGee Finance Director Joseph Devine Town Manager RE: Corrective Action for FY 2024 Finding 1 Corrective Action Plan for Finding 2024-001 “Improve Controls Over Reporting” Policies and procedures were enacted at the end of calendar year 2024 to ensure there is a second person involved in the reporting process. Since then, all grant submissions must be reviewed by a second person. Expected Completion Date: December 31, 2024. Contact Person: Nicole McGee, Finance Director

View Audit 370566

Finding 1160193 (2024-019)

Material Weakness 2024

Town of Jonesboro

LA

Internal Control / Segregation of Duties Material Weakness Reporting

The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made avail...

The Town of Jonesboro acknowledges this audit finding and concurs that, for the reporting period ending June 30, 2024, performance and financial reports required under the State and Local Fiscal Recovery Funds (SLFRF) program were not submitted to the appropriate oversight authorities nor made available to the audit team. This lapse was due in part to a lack of understanding of the federal reporting requirements and the absence of internal procedures to track and manage SLFRF reporting obligations. The Town acknowledges that this noncompliance impeded the auditor’s ability to verify program expenditures and compliance with the applicable provisions of 2 CFR Part 200 and guidance issued by the U.S. Department of the Treasury and the Office of Management and Budget (OMB). To correct and prevent future occurrences of this issue, the Town will implement the following corrective action plan: 1. Immediate Remedial Action: The Town will submit any required SLFRF reports for the 2024 program year as soon as possible, even if past the original deadline. We will also reach out to the U.S. Department of the Treasury or its designated agency to formally communicate the reason for the delay and request guidance on next steps, including potential extensions or waivers. 2. Establishment of Formal Reporting Procedures: The Town is developing internal procedures and deadlines to ensure timely submission of all future federal grant reports. These procedures will include: o A reporting calendar with submission deadlines aligned to OMB and Treasury guidance; o Assigned personnel responsibilities for data collection, performance metrics, and narrative preparation; and o Review protocols by finance and grants administration officials prior to submission. 3. Staff Training and Capacity Building: The Town will seek appropriate training from federal or state agencies or through official SLFRF guidance webinars and 116 documentation to ensure staff are fully informed of compliance and reporting responsibilities under the program.

View Audit 370560

Finding 1160185 (2024-001)

Material Weakness 2024

Saint Joseph Abbey and Seminary College

LA

Material Weakness Reporting Internal Control / Segregation of Duties

Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are nu...

Department of Housing and Urban Development Audit firm: Paciera, Gautreau & Priest, LLC, 3209 Ridgelake Drive, Suite 200, Metairie, LA 70002. Audit period: Year ended June 30, 2024 The findings from the June 30, 2024, schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the number assigned in the schedule. Finding – Financial Statement Audit: Finding number 2024-001, Material Weakness in Internal Control over Financial Reporting. Condition: The Abbey did not consolidate a subsidiary in its financial statements. Criteria: Generally Accepted Accounting Principles (GAAP) require that all subsidiaries be consolidated into the parent’s financial statements. Cause: The Abbey lacked adequate internal controls to ensure all subsidiaries were identified and consolidated. Effect: The financial statements did not include the financial position and results of operations of the subsidiary. Responsible Person: Right Reverend Gregory Boquet, O.S.B., Abbot Planned Action: Management agrees with the auditor’s finding that there is a material weakness in internal control over financial reporting due to the non-consolidation of a subsidiary. However, after careful consideration, it has been decided not to implement the recommended procedures to consolidate the subsidiary. Justification: Management believes that the current procedures are adequate, and that the non-consolidation of the subsidiary does not materially affect the financial statements. The costs and resources required to implement the recommended procedures outweigh the benefits, given the subsidiary’s limited impact on the overall financial position and results of operations. Management will continue to monitor the situation and reassess it if necessary. Anticipated completion date: Not applicable, as no changes will be made.

View Audit 370555

Finding 1160183 (2024-001)

Material Weakness 2024

Reset to Success Foundation, Inc.

IL

Cash Management Reporting Internal Control / Segregation of Duties

With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, en...

With the input of our accounting firm, we will change our internal accounting and expenditure reporting procedures from cash to accrual basis, starting with the month of October 2025 reporting. This will be done in order to establish clear processes for tracking expenditures on the accrual basis, ensuring alignment with ETA-9130 reporting requirements. This will include training relevant staff.

View Audit 370553

Finding 1160150 (2024-002)

Material Weakness 2024

Sullivan County

NH

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

2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the f...

2024-002 Improve Controls and Documentation Over Reporting (Material Weakness – Compliance, Internal Control over Compliance) “During our testing of a sample of two of the quarterly expenditure reports utilizing the Governor’s Office for Emergency Relief and Recovery (GOFERR) funding, we noted the following issues: • The Q1 report included $2,534,152 of expenditures that were attributable to a subsequent period as well as a typographical error in the cumulative total expenditure amount; • The Q2 report included $8,636,710 in duplicative expenditures that were also reported in Q1 as well as a typographical error in the cumulative total expenditure amount; and • Formula discrepancies were noted in both Q1 and Q2 reports, resulting in inaccurate calculations. During our testing of the annual project and expenditure report under the direct portion of ARPA funding we noted a material discrepancy between cumulative expenditures per the general ledger and the amount reported of $94,749. The County attributed these discrepancies to a transition to a new summary process designed to increase reporting efficiency. All reported expenditures were valid and appropriately documented based on testing over allowable costs.” Manager’s Statement of Concurrence or Nonconcurrence: The County recognizes there was discrepancy identified between the GOFERR reporting for the ARPA funding and the County’s general ledger. The discrepancy was a result of changes in reporting requirements and data entry errors that did not reflect an actual discrepancy of project costs or missing funds. The issue was used as an opportunity to improve the County’s internal financial tracking by having the Finance Department support the Facilities and Operations Department with an added reconciliation process to verify the reporting is accurate. The reporting requirements have been better clarified since the inception of the reporting model and seems more stabilized. Corrective Action: The worksheet used to track and calculate the data has been updated. Where possible, formulas have been simplified and streamlined to better match the reporting requirements and use corrected timeframes. The remnant data from earlier iterations that catered to earlier requirements, or understanding of those requirements has been removed. When general ledger data entry requests are delivered to the Finance Department they will be accompanied by the worksheet as supporting documentation so that an added reconciliation may be performed.

View Audit 370532

Finding 1160124 (2024-001)

Material Weakness 2024

Mount Vernon School District No. 320

WA

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

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mou...

Finding ref number: 2024-001 Finding caption: The District did not have adequate internal controls and did not comply with federal requirements for allowable activities. Name, address, and telephone of District contact person: Jennifer Larson, Executive Director of Finance 124 E. Lawrence Street Mount Vernon, WA 98273 360-428-6110 Corrective action the auditee plans to take in response to the finding: The district concurs with the finding and has taken corrective action. The employee referenced in the findings is no longer employed by the district. Throughout the months-long investigation performed by OSPI, the district worked to implement changes in our internal controls to ensure strong oversight of Migrant Education Program (MEP) grant compliance, including the eligibility determination process. Changes to internal controls include: • A monthly audit of the families who were visited that month. • A trained program recruiter will conduct the eligibility interviews and home visits. • Recruiter will work with regional trained recruiter for support. • A spot check audit of students determined to be eligible district program director. • Monthly logs from staff identifying students they worked with and services provided. • Monthly meetings between MEP district director and MEP regional program manager to ensure ongoing grant compliance. • Monthly meetings with MEP Parent Advisory Committee for ongoing feedback of services provided. • Appropriate staff including the program director are required to attend Migrant grant training provided by OSPI. We thank OSPI and the Washington State Auditor’s Office for their work and collaboration. We will continue regular monitoring of the Migrant Education Program in the Mount Vernon School district to ensure compliance with all program requirements and only eligible students are being served. Anticipated date to complete the corrective action: August 31, 2025

View Audit 370525

Finding 1160006 (2024-003)

Material Weakness 2024

East Union Community School District

IA

Internal Control / Segregation of Duties

The District concurs with the recommendation. While limited staffing makes full segregation of duties difficult, we are strengthening internal controls through increased oversight and shared responsibilities. Bank reconciliations, journal entries, and investment reports are reviewed monthly by the S...

The District concurs with the recommendation. While limited staffing makes full segregation of duties difficult, we are strengthening internal controls through increased oversight and shared responsibilities. Bank reconciliations, journal entries, and investment reports are reviewed monthly by the SBO and Superintendent, with financial reports presented to the Board. Duties are divided where possible, and compensating controls are in place for areas such as the lunch program and activity accounts. Management will continue to review procedures annually and adjust as needed.

View Audit 370483

Finding 1160000 (2024-006)

Material Weakness 2024

City of Princeton

IN

Internal Control / Segregation of Duties § 200.1 § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with th...

FINDING 2024-006 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will prepare the Project and Expenditure report and someone else, who is knowledgeable about the awards and the reporting compliance requirement, will review the report prior to submission. Documentation of the review will be retained with the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159999 (2024-005)

Material Weakness 2024

City of Princeton

IN

Procurement, Suspension & Debarment Subrecipient Monitoring Internal Control / Segregation of Duties § 200.303

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We...

FINDING 2024-005 Finding Subject: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds - Suspension and Debarment Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: Management will follow the City’s procurement policy. Management will verify that vendors are not excluded or disqualified by checking the System for Awards Management website, collecting a certification from the vendor, or adding a clause or condition to the contract signed by the vendor. Documentation of the verification will be retained in the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159998 (2024-004)

Material Weakness 2024

City of Princeton

IN

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking § 200.302 § 200.303 § 200.328 § 200.329

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the find...

FINDING 2024-004 Finding Subject: Water and Waste Disposal Systems for Rural Communities – Reporting Contact Person Responsible for Corrective Action: David M. Kennard Contact Phone Number and Email Address: 812-677-3959 clerk@princetoncity.com Views of Responsible Officials: We concur with the finding. Description of Corrective Action Plan: The Clerk-Treasurer will prepare the annual data report and someone else, who is knowledgeable about the awards and the reporting compliance requirement, will review the report prior to submission. Documentation of the review will be retained with the City’s records. Anticipated Completion Date: The corrective action plan will go into effect immediately.

View Audit 370481

Finding 1159888 (2024-003)

Material Weakness 2024

Miami County

IN

Internal Control / Segregation of Duties § 200.1 § 200.303

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – Reporting Contact Person Responsible for Corrective Action: Annette Phillippo Contact Phone Number and Email Address: 765-472-3901, ext. 1240 and aphillippo@miamicountyin.gov Views of Responsible Official...

FINDING 2024-003 Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Fund – Reporting Contact Person Responsible for Corrective Action: Annette Phillippo Contact Phone Number and Email Address: 765-472-3901, ext. 1240 and aphillippo@miamicountyin.gov Views of Responsible Officials: We concur with the findings. Description of Corrective Action Plan: Verify by a second person in Auditors that reports are accurate and sent to treasury quarterly. Anticipated Completion Date: Completed before 09/22/2025 Submitted by: Annette Phillippo Miami County

View Audit 370428

Finding 1159887 (2024-005)

Material Weakness 2024

MacOn-Bibb County

GA

Subrecipient Monitoring Reporting Internal Control / Segregation of Duties

Management will implement a process to ensure all required reports are submitted as required in a timely manner.

View Audit 370427

Finding 1159874 (2024-001)

Material Weakness 2024

County of York, Pennsylvania

PA

Student Financial Aid Reporting Internal Control / Segregation of Duties

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of r...

We concur with this finding. Children, Youth and Families will explore ways to better track the State Fiscal Year and County’s Calendar Year side-by-side. The Children & Youth Fiscal team will work with the Director of Finance to implement reconciliation processes and will prioritize timeliness of reporting.

View Audit 370417

Finding 1159861 (2024-007)

Material Weakness 2024

Opportunities Credit Union

VT

Allowable Costs / Cost Principles HUD Housing Programs Internal Control / Segregation of Duties

Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relat...

Management acknowledges the oversight and agrees with the recommendation. At the time of the finding, the Credit Union had not established written policies and procedures specific to the administration of the CDFI ERP program, which was required under the grant agreement. However, this finding relates to the pre-merger entity’s administration of the CDFI ERP program. Since the merger, the current Credit Union is no longer a member of the CDFI Fund and therefore does not participate in federal programs subject to these requirements. Accordingly, the development of written policies and procedures related to federal grant administration is no longer applicable. To address the finding: • The issue has been documented as part of merger due diligence. • Management has confirmed that no further actions are required, as the current Credit Union does not administer CDFI or federal grant programs. CU1 will prepare adequate policies and procedures if it becomes applicable in the future. Expected Completion Date – Completed Responsible Parties – Wendy Gorevan, CFO (FAFCU pre-merger) and Scott McDonald, CFO (post-merger)

View Audit 370401

Finding 1159852 (2024-006)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

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

The Accountant prepares reimbursement requests and the Contracted Controller reviews and approves reimbursement before submission is submitted.

View Audit 370389

Finding 1159836 (2024-007)

Material Weakness 2024

Second Harvest Northern Lakes Food Bank

MN

Subrecipient Monitoring Eligibility Matching / Level of Effort / Earmarking § 200.303

The Programs and Partnership Team has developed a Standard Operating Procedure to ensure all team members are following requirements for eligibility and properly documenting that eligibility was obtained.

View Audit 370389

Finding 1159800 (2024-003)

Material Weakness 2024

City of Akron, Ohio

OH

Questioned Costs Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

2024-003 The City charged costs that were incurred prior to the beginning of the period of performance of the grant. Helen Tomic, Long Range Planning Manager December 31, 2025 The City will implement control procedure to prevent the charging of costs before the period of performance.

View Audit 370339 Questioned Costs: $1

Finding 1159760 (2024-001)

Material Weakness 2024

Connecticut Harm Reduction Alliance, Inc.

CT

Allowable Costs / Cost Principles Cash Management Reporting

Management will continue to request invoices from vendors in a timely manner. In the event a vendor fails to provide such invoice management will make reasonably estimate of expense to be accrued at year-end.

View Audit 370326

Finding 1159749 (2024-002)

Material Weakness 2024

Connecticut Harm Reduction Alliance, Inc.

CT

Significant Deficiency Internal Control / Segregation of Duties

Management will review retroactive calculations to ensure decimal point variances are identified prior to disbursement as in this case $35.104 vs $35.14

View Audit 370326

Finding 1159737 (2024-001)

Material Weakness 2024

End Domestic Abuse Wisconsin: the Wisconsin Coalition Against Domestic

WI

Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Comments on findings and recommendations The organization agrees with the finding and the auditor’s recommendation. Actions taken or planned The organization reinstated the practice of preparing monthly financial statements to be reviewed by management and those charged with governance. Completion d...

Comments on findings and recommendations The organization agrees with the finding and the auditor’s recommendation. Actions taken or planned The organization reinstated the practice of preparing monthly financial statements to be reviewed by management and those charged with governance. Completion date September 30, 2024

View Audit 370321

Finding 1159736 (2024-002)

Material Weakness 2024

Okaloosa Aids Support and Informational Services INC Dba Oasis Florida

FL

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

Management acknowledges the issue but offers the following context: The occurrence was due to a significant and unexpected increase in client volume at OASIS following the relocation of a CAN case manager out of state. This transition resulted in a number of clients being redirected to OASIS, creati...

Management acknowledges the issue but offers the following context: The occurrence was due to a significant and unexpected increase in client volume at OASIS following the relocation of a CAN case manager out of state. This transition resulted in a number of clients being redirected to OASIS, creating a temporary strain on resources. The few instances of noncompliance noted in the finding were missed during this influx. Management is actively reviewing intake procedures to ensure capacity adjustments are made in response to future changes in referral patterns.

View Audit 370319

Corrective Action Plans

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