Corrective Action Plans

Finding 575153 (2024-001)

Significant Deficiency 2024

Blackstone - Millville Regional School District

MA

Period of Performance Internal Control / Segregation of Duties

July 25, 2025 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Box 2...

July 25, 2025 The Blackstone – Millville Regional School District respectfully submits the following corrective action plan for the year ended June 30, 2024. Name and address of independent public accounting firm: Robert E. Brown II, CPA Certified Public Accountant 25 Cemetery Street P.O. Box 230 Mendon, Massachusetts 01756 Audit period: The finding from the June 30, 2024 schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule of expenditures of federal awards. Finding 2024-001 – Special Education Cluster – AL No.’s 84.027 & 84.173 Department of Education Massachusetts Department of Elementary and Secondary Education Noncompliance and Significant Deficiency Related to Internal Control over Compliance of the Major Program Criteria: Expenditures charged to the Special Education Cluster major program must be within the period of availability of the individual grants that are part of the major program cluster. The Period of Availability for the SPED PL 94-142 Grant was October 2, 2023 through September 30, 2025, ARPA IDEA September 29, 2021 through September 30, 2023, 21st Century Enhanced Programs for Students with IEP’s September 1, 2023 through August 31, 2024, and 21st Century Community Learning September 1, 2023 through June 30, 2024. Condition: During our test of controls over compliance it was noted that there are expenditures charged to these various programs, the SPED PL 94-142 Grant was October 2, 2023 through September 30, 2025, ARPA IDEA September 29, 2021 through September 30, 2023, 21st Century Enhanced Programs for Students with IEP’s September 1, 2023 through August 31, 2024, and 21st Century Community Learning September 1, 2023 through June 30, 2024 that are for services outside of the period of availability as set forth by the Massachusetts Department of Elementary and Secondary Education. Context: During our test of expenditures and the review of the general ledger we noted the follow: • SPED PL 94-142 Grant as it is related to compliance it was noted that 3 vendor invoices charged to the grant were for services prior to the grant start date of October 2, 2023 and thus would be outside the period of performance and thus would not be allowable costs. • ARPA IDEA Grant as it is related to compliance it was noted that 1 vendor invoice charged to the grant was for 11 months of service that extended beyond the grant end date of September 30, 2023 and thus would be outside the period of performance and thus would not be allowable costs. • 21st Century Enhanced Programs for Students with IEP’s Grant as it is related to compliance it was noted that 1 payroll transaction charged to the grant was for services prior to the grant start date of September 1, 2023, and thus would be outside the period of performance and thus would not be allowable costs. • 21st Century Community Learning Grant as it is related to compliance it was noted that 3 payroll transaction charged to the grant were for services prior to the grant start date of September 1, 2023 and thus would be outside the period of performance and thus would not be allowable costs. Effect: The School District was not in compliance with the period of availability requirement as set forth by the Massachusetts Department of Elementary and Secondary Education. Questioned Costs: Questioned costs for the expenses charged to the major program that are outside the period of availability is $24,840.55. Cause: The absence of a Director of Finance and Operations led to a lack of centralized oversight for grant expenditures. As a result, submissions were not consistently reviewed for compliance with grant award timelines and allowable use criteria. Identification as a Repeat Finding: N/A Recommendation: We recommend the School District follow procedures to ensure that expenditures charged to the grant are within the period of performance as set forth by the Massachusetts Department of Elementary and Secondary Education. Managements Response: 1. Hiring of Key Personnel: In April 2024, the district hired a new Director of Finance and Operations, who now oversees all financial and grant-related activities to ensure full compliance with state and federal requirements. 2. Reinforced Review Procedures: All grant expenditures must now be submitted through a centralized review process, which includes validation of budget alignment and period of availability before approval. 3. Staff Training: All staff responsible for grant management have completed training on federal and state grant compliance requirements, including proper expenditure coding and allowable use of funds. 4. Internal Monitoring: Monthly reviews of all active grants are now conducted by the Business Office to identify and correct any discrepancies proactively. Expected Outcome: These corrective actions will ensure that all grant expenditures are compliant with award requirements and period of availability. The presence of a qualified Director of Finance and Operations and the implementation of new procedures will prevent recurrence of this issue in future fiscal years. Responsible for Corrective Plan: Director of Finance and Operations Estimated Completion Date: Complete as of September 2025 Action Taken: See Management Response above

View Audit 365244

Finding 575152 (2024-006)

Material Weakness 2024

The Salem Pantry, Inc.

MA

Reporting Equipment & Real Property Management Internal Control / Segregation of Duties

Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate com...

Develop and implement a detailed corrective action plan to establish internal controls and record-keeping procedures for all aspects of TEFAP commodity management, along with staff training proper inventory management, record-keeping, and compliance with USDA regulations. Create and disseminate comprehensive written policies and procedures for commodity receipt, storage, inventory tracking (e.g., perpetual inventory system), physical counts, reconciliation, and distribution, including all relevant written procedures required by the Uniform Guidance to provide reasonable assurance that federal award programs are managed in compliance with the applicable regulations. Proactively engage with the USDA and funding agencies to ensure that all corrective actions meet their specific compliance requirements.

View Audit 365243

Finding 575146 (2024-002)

Material Weakness 2024

Downtown Partnership of Baltimore, Inc.

MD

Reporting Internal Control / Segregation of Duties

The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.

View Audit 365230

Finding 575079 (2024-105)

Material Weakness 2024

Pancare of Florida, INC

FL

Subrecipient Monitoring Allowable Costs / Cost Principles HUD Housing Programs § 200.303

2024-105 Lack of Payroll Review and Approval Condition: No documentation of employee time approval by supervisors could be provided. The payroll clerk processes the payroll, and the finance director approves through the releasing of the payroll. However, there is no formal documentation of the ove...

2024-105 Lack of Payroll Review and Approval Condition: No documentation of employee time approval by supervisors could be provided. The payroll clerk processes the payroll, and the finance director approves through the releasing of the payroll. However, there is no formal documentation of the overall review of the payroll process and the supervisors’ approval of time recorded by employees. Corrective Action Planned: The Organization has implemented a new payroll process using the ADP system. Employees are now required to approve their own time within the ADP portal, and this approval is documented. Following this, supervisors review and approve their employee's time, which is also documented in the portal. Human Resources then prepares the payroll, reviewing all entries and initialing a shared file of payroll items and providing backup for changes. Once HR confirms accuracy, they notify Finance. Finance then reviews the payroll, with the Finance Manger providing the final approval within ADP once all items are confirmed. This entire process is fully documented, with approvals recorded within the ADP by employees and supervisors and the shared file drive where HR and Finance initial off on the reviewed payroll items, ensuring a traceable record of the entire payroll approval process Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 365222

Finding 575078 (2024-104)

Significant Deficiency 2024

Pancare of Florida, INC

FL

Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs § 200.303

2024-104 Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chie...

2024-104 Lack of Controls Related to Filing Reports Condition: The Organization did not maintain proper documentation to support the review of the report prior to submission to the grantor, other than the review done by the preparer. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The accounting staff was restructured in November 2024 with the addition of a Finance Manager and Senior Accountant to strengthen internal controls and facilitate segregation of duties best practices for day-to-day activities. In addition to review of month-end journal entries, reporting requirements with additional review was also implemented in 2025 Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: Implemented

View Audit 365222

Finding 575077 (2024-101)

Material Weakness 2024

Pancare of Florida, INC

FL

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs § 200.303

2024-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale...

2024-101 Lack of Internal Controls over the Application of the Sliding Fee Scale Condition: The Organization lacks consistently applied processes and procedures related to the application of the sliding fee scale. The Organization also lacks a clear review process related to the sliding fee scale to identify errors quickly to allow for corrections to be made in a timely manner. Corrective Action Planned: The Organization has hired a new Chief Financial Officer as well as additional supporting staff within the finance department. The Billing and Collections Policy was updated to waive co-pays for students in the School-Based Program. The Billing Department is in the process of auditing and implementing quarterly feedback & training sessions for the Operations Department for training and compliance for the Sliding Fee Discount Program. This process was implemented in 2025. Person Responsible for Corrective Action: Robert Thompson, Chief Executive Officer Anticipated Completion Date: October 2025

View Audit 365222

Finding 575071 (2024-002)

Significant Deficiency 2024

Neighborhood Health Association of Toledo, Inc.

OH

Special Tests & Provisions Eligibility HUD Housing Programs

U.S. Department of Health and Human Services (HHS) SIGNIFICANT DEFICIENCY 2024-002 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center...

U.S. Department of Health and Human Services (HHS) SIGNIFICANT DEFICIENCY 2024-002 93.224/93.527 - Consolidated Health Centers (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, Public Housing Primary Care, and School Based Health Centers); (HHS Community Health Center Program) Recommendation: We recommend that management hold additional training for front desk staff regarding the collection and verification of patient information for each patient. We also recommend enhancing your sliding fee status feature in your billing system to be completed for all patients to identify if the patient is insured, an application is pending, an application was received, an application was approved by finance for adjustment, and if an application was waived, to enable better tracking of the eligibility of each patient. We also recommend reviewing outstanding patient balances over 180 days to determine if follow up with a patient is required to collect the outstanding balance or to see if something has been collected by the front desk but not communicated to the finance team. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action planned/taken in response to finding: Management agrees with the recommendations identified above. During April 2025, NHA started a project to review Self Pay balances with service dates prior to January 1, 2025 to follow up on why the balance is still outstanding. This would have caught the error identified above. In addition to this project, they have held additional trainings for front desk staff and will continue to do so and will continue to improve their methods of tracking patient eligibility. Name(s) of the contact person(s) responsible for corrective action: Doni Miller Planned completion date for corrective action plan: November 30, 2025 If the Department of Health and Human Services has questions regarding this plan, please call Doni Miller, CEO at 419-720-7883.

View Audit 365213

Finding 575069 (2024-001)

Material Weakness 2024

Saint Michael's Clinics, Inc.

NJ

Internal Control / Segregation of Duties Eligibility Subrecipient Monitoring

Clinic management team acknowledges that from the audit selection made of 60 patients, 14 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. The ...

Clinic management team acknowledges that from the audit selection made of 60 patients, 14 were not recertified during the six-month period and the supporting documentation was not always obtained or retained related to income verification, household size, residency, and health insurance status. The corrective action plan as developed for CY 2023 will be continued to be reinforced and followed. The plan did result in lower findings than in prior years. A new bullet was added in the fourth quarter of 2024 to further assist in meeting the compliance guidance. The addition is the last bullet listed below. • Revamped the job titles and description to encourage better return on recruitment efforts of medical case manager positions. • A position of Certified Case Counselor (CCC) – Lead, was created and filled to provide direct oversight over the medical case managers that perform the bi-annual certifications, and other daily tasks. • Added a quality management process, where Clinic clients are called ahead of time to notify them of their recertification requirements. • Data Analyst(s) generate a report of patients due for recertification 60 days in advance of the due date. The CCC-Lead is directly accountable to review the progress of the re-certification, and the process is monitored by the Assistant Manager of the clinic. The CCC-Lead and Assistant Manager monitor retention of all patients required supporting documentation in the patients’ medical records. • Patients that do not provide the required supporting documentation showing compliance with program eligibility as outlined in the grant agreement or are otherwise not able to be recertified six months after certification will be classified as inactive in the database used to submit invoices to the Ryan White HIV/AIDS Program. • CCC-Lead has been assigned to preview charts on the daily appointment book in EPIC and sending a list of the documentation required via email to case management staff as they meet with the patients. Contact Person: Mark Brown, Office Manager, Peter Ho Memorial Clinic Expected Completion Date: September 30, 2025

View Audit 365210

Finding 575011 (2024-001)

Significant Deficiency 2024

Housing Authority of the City of Anderson

SC

HUD Housing Programs Eligibility Significant Deficiency

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster - ALN 14.871 Corrective Plan: 1. Income Verification Vanette Greer (please state tenant in audit for privacy act) - Stated that she...

Finding 2024-001 - Housing Choice Voucher Tenant Files - Eligibility- Rent Calculations Noncompliance & Significant Deficiency Section 8 Housing Choice Voucher Cluster - ALN 14.871 Corrective Plan: 1. Income Verification Vanette Greer (please state tenant in audit for privacy act) - Stated that she did not have one of her weekly check stubs due to being out with Covid. The Specialist processed the following: She totaled three (3) check stubs, then divided by 4 with one being at zero. She then annualized. Upon further review, it was determined that the YTD included an additional pay week (which she stated that she was out with Covid). An interim will be completed with a Retroactive Agreement offered. 2. Income Verification Lola Garrett (please state tenant in audit for privacy act) -A student credit was given but failed to acquire the necessary source document. No retro necessary. 3. Late Reexaminations (4). Four reexaminations were processed late due to insufficient information provided. The Executive Director approved the late reexams to preserve and grow the lease-up rate (at 86%} prior to HUD's declaration of insufficient funds (May 2025} for the remaining calendar year of 2025. 4. Inspections - We did have one inspection overlooked at an elderly site since 2020. The other tenants within the complex did receive inspections including SEMAP. We are now utilizing the PIC report going forward (instead of in-house system) to prevent such an oversight again. Person Responsible: Jeff Trahan, Executive Director Anticipated Completion Date: July 14, 2025 Note: It is the Auditee's position that such an oversight constitutes a "deficiency" (oversight flaw) rather than a Significant Deficiency leading to a Material Weakness in Internal Control.

View Audit 365191

Finding 574979 (2024-005)

Significant Deficiency 2024

Leadership, Education, and Athletics in Partnership

CT

Internal Control / Segregation of Duties Reporting

Planned Corrective Action: 1. Quarterly financial and performance reports were consistently reviewed by multiple senior individuals in the finance, development and executive offices prior to submission; however, this was not fully documented. LEAP will fully document said reviews. 2. LEAP will add t...

Planned Corrective Action: 1. Quarterly financial and performance reports were consistently reviewed by multiple senior individuals in the finance, development and executive offices prior to submission; however, this was not fully documented. LEAP will fully document said reviews. 2. LEAP will add this requirement to its financial procedures' manual. Planned Implementation Date of Corrective Action: September 1st, 2025 . Person Responsible for Corrective Action: Shadine Alveranga, Managing Director of Finance Rachel Kline-Brown, Director of Development and Communications

View Audit 365189

Finding 574883 (2024-002)

Significant Deficiency 2024

Communities in Schools of Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting § 200.303

Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation.Under the leadership of our newly hired CFO, we are continuing to improve our finance processes by implementing the foll...

Communities In Schools of Georgia acknowledges the audit recommendation and is committed to strengthening internal controls related to journal entries and supporting documentation.Under the leadership of our newly hired CFO, we are continuing to improve our finance processes by implementing the following measures: Internal Controls for Journal Entries Segregation of Duties Workflow Approvals Training and Process Standardization During fiscal year 2025, we took the following actions to improve the integrity of our finance processes and controls over compliance with federal grant requirements: Engaged Senior Finance Contractor Completed Search for Permanent full-time CFO Initiated and Completed Search for an Accounting Manager

View Audit 365140

Finding 574882 (2024-001)

Significant Deficiency 2024

Communities in Schools of Georgia, Inc.

GA

Questioned Costs Allowable Costs / Cost Principles Matching / Level of Effort / Earmarking

Communities In Schools of Georgia acknowledges the audit recommendation regarding enhancing internal controls over payroll allocation by establishing a formalized process for accurate completion and review of employee timesheets and integrating the timesheet functionality within our payroll platform...

Communities In Schools of Georgia acknowledges the audit recommendation regarding enhancing internal controls over payroll allocation by establishing a formalized process for accurate completion and review of employee timesheets and integrating the timesheet functionality within our payroll platform with our accounting system to facilitate accurate and efficient allocation of payroll costs to grants. Under the leadership of our newly hired CFO, we are improving our internal controls over the allocation of payroll costs and reporting by implementing the following measures: Establishing a Formalized Process for Accurate Completion and Approval of Timesheets Reconciling Timesheet Data in the Payroll Platform to the Salary Costs Captured in the General Ledger Training and Capacity Building During fiscal year 2025, we took the following actions to improve internal controls over the allocation of payroll costs and reporting processes: Engaged Senior Finance Contractor Completed a Search for Permanent full-time CFO Initiated and Completed a Search for an Accounting Manager

View Audit 365140 Questioned Costs: $1

Finding 574865 (2024-002)

Significant Deficiency 2024

Enrichment Services Program, Inc.

GA

Questioned Costs Reporting Internal Control / Segregation of Duties § 200.302 § 200.328 § 200.329 § 200.510

August 15, 2025 To: Clausell & Associates, P.C. From: Tabirus Lockhart, Chief Financial Officer of Enrichment Services Programs, Inc. Below is the Agency’s corrective action plan as it relates to the findings for the fiscal year ending July 31, 2024, Single Audit Act audit. Comment #2024-001 INT...

August 15, 2025 To: Clausell & Associates, P.C. From: Tabirus Lockhart, Chief Financial Officer of Enrichment Services Programs, Inc. Below is the Agency’s corrective action plan as it relates to the findings for the fiscal year ending July 31, 2024, Single Audit Act audit. Comment #2024-001 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE-OUT, AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED GENERAL (Repeat) Views of Responsible Officials and Planned Corrective Actions: We concur with this finding - Management is in the process of assessing the organizational structure, capacity to provide adequate financial reporting. With Board review and approval of the Agency’s financial funding sources, the Agency will hire additional fiscal clerk to further support financial requirements and segregation of duties to ensure adequate internal controls are fully implemented. The CFO will have the overall responsibility of properly reconciling and closing out the accounting system and grant activity each month in an efficient and timely manner to eliminate the risk of significant errors occurring. Budget-to-actual schedules will be an integral part of the grant accountant analyst’s basic responsibilities. The fiscal policies and procedures will be updated with the enhancements implemented within the fiscal department. Staff will be trained on revised policies and procedures and Uniform Guidance regulations. The new automated financial systems, will support financial reporting to meet GAAP requirements and to provide informative reports for Board and Management. All enhancements will be implemented by December 31, 2024. Concerning preparation of external reports required by various funding sources (i.e., SF-425, DHS’s reports for LIHEAP, LIHWAP, etc.), the Agency will ensure adequate training is performed to improve the skills and knowledge of key personnel. Policies and procedures will also be revised to support external reporting. Implementation Date: The plan correction date will be completed no later than December 31, 2025. Responsible Person: Tabirus Lockhart, CFO, will be responsible for the corrective action. Comment #2024-002 INTERNAL CONTROLS OVER FINANCIAL STATEMENT PREPARATION, GRANT CLOSE-OUT, AND COMPLIANCE WITH RELATED PROVISIONS OF GRANTS AND CONTRACTS SHOULD BE IMPROVED HEAD START AND EARLY HEAD START, LIHEAP, LIHWAP, CSBG, ASTHO, CACFP, and SLFRF FAL # 93.600, 93.568, 93.499, 93.569, 93.185, 10.558, 21.027 (Questioned Costs - Undetermined) Views of Responsible Officials and Planned Corrective Actions: We concur with the finding. Management and staff are in the process of assessing and updating the policies and procedures over the accounting and reporting of federal and state grants and contracts. In connection with training staff on the new and updated accounting system, we are providing ongoing training on the requirements of the Uniform Guidance and the specific requirements for each individual grant award as outlined in each applicable Compliance Supplement issued by Office of Management and Budget (OMB). We are currently reconciling all cash accounts and completing and amending, where necessary, all SF-425 reports and other external reports required by each funding source (state and federal). We anticipate completing this corrective action by December 31, 2025. See also the response to Comment #2024-001. Implementation Date: The plan correction date will be completed no later than December 31, 2025. Responsible Person: Tabirus Lockhart, CFO, will be responsible for the corrective action.

View Audit 365128 Questioned Costs: $1

Finding 574783 (2024-002)

Material Weakness 2024

Florence City Board of Education

AL

Special Tests & Provisions Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Contact persons responsible for corrective action: Chief School Finance Officer Recommendation: The Board should review its current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund certain construction contracts. Auditee response: The Board...

Contact persons responsible for corrective action: Chief School Finance Officer Recommendation: The Board should review its current policies and procedures to ensure compliance with applicable regulations when federal funds are used to fund certain construction contracts. Auditee response: The Board agrees with the finding. Corrective action planned: The Chief School Finance Officer will ensure that all accounting policies and procedures are followed to ensure compliance with applicable regulations when federal funds are used to fund certain construction contracts. Anticipated completion date: September 30, 2025

View Audit 365072

Finding 574758 (2024-003)

None 2024

City of Oak Hill

WV

Reporting Internal Control / Segregation of Duties

2024-003 Uniform Guidance Audit Valerie Vaughn, 6/30/2026 Submission Deputy City Clerk - Office Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facil...

2024-003 Uniform Guidance Audit Valerie Vaughn, 6/30/2026 Submission Deputy City Clerk - Office Manager Corrective Action planned to be taken: The City will work to develop and adopt controls to ensure that the year-end financial statements are prepared in a timely manner so as to facilitate a timely audit submission as set forth in the Uniform Guidance.

View Audit 365062

Finding 574756 (2024-001)

Material Weakness 2024

Corewell Health & Affiliates

MI

Subrecipient Monitoring Internal Control / Segregation of Duties Reporting § 200.303

Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2024-...

Identification of the federal program: Federal Agency: U.S. Department of Health and Human Services (HHS), Health Resources and Services Administration (HRSA) Assistance Listing: 93.926 Healthy Start Initiative (HSI) Pass-Through Grantor: Not applicable Award Number: H4903591 Award Period: 5/1/2024-3/31/2025 Summary of Finding: Three instances where the required Federal Funding Accountability and Transparency Act (FFATA) reports were not submitted in the FSRS in FY 2024. In addition, for all four FFATA reports that were submitted in FSRS in FY 2024, there was no evidence of review and approval of the reports prior to submission. Under the HSI program, there were four subrecipients that had a total of seven subaward (four new agreements and three amendments) in FY 2024. The three subaward modifications for which FFATA reports were not submitted totaled $278,805. Total subrecipient’s costs are $736,165 in FY 2024. The total federal expenditures for the HSI program for FY 2024 were $1,108,849. Corrective Action Plan: Leadership acknowledges a gap in the current FFATA reporting process specific to the submission of reports for amended subawards and review and approval of reports prior to submission. To address these deficiencies, leadership will develop a written procedure for FFATA reporting that includes specific instructions for reporting amended subawards throughout the award period. Additionally, the procedure will include review and approval of the report prior to submission. This process will be disseminated to the Office of Sponsored Programs and Research Finance teams and reviewed on a regular basis for ongoing education and compliance purposes. Individuals responsible for corrective action: Paula Schuiteman-Bishop, Vice President, Research Administration Joe Fugitt, Senior Director, Research Administration, Development and Billing Integrity Jodi Bonhorst, Director, Research Development Brandy Jurdzy, Manager, Research Sponsored Programs. Timing of corrective action: September 1, 2025, and going forward.

View Audit 365058

Finding 574705 (2024-002)

Significant Deficiency 2024

City of West Allis

WI

HUD Housing Programs Significant Deficiency Internal Control / Segregation of Duties

The housing division has conducted a thorough review of their procedures and upgraded their internal Standard Operating Procedure documents to include detailed step-by-step instructions designed to ensure compliance with rent reasonableness requirements. Additionally, the PHA contracts the service...

The housing division has conducted a thorough review of their procedures and upgraded their internal Standard Operating Procedure documents to include detailed step-by-step instructions designed to ensure compliance with rent reasonableness requirements. Additionally, the PHA contracts the services of McCright & Associates LLC, a reputable HQS servicing company, to assist with rent reasonableness requirements. McCright now conducts all rent reasonableness comparables for all new units and staff confirm that a copy is stored in the participant file. Staff believe that with the implementation of these procedures appropriate steps have been taken to address this concern

View Audit 364984

Finding 574704 (2024-001)

Significant Deficiency 2024

City of West Allis

WI

HUD Housing Programs Eligibility Significant Deficiency

PHA staff understand that income verification is essential to ensure that only eligible participants are provided with housing assistance benefits. The housing division has conducted a thorough review of their procedures and upgraded their internal Standard Operating Procedure documents to include d...

PHA staff understand that income verification is essential to ensure that only eligible participants are provided with housing assistance benefits. The housing division has conducted a thorough review of their procedures and upgraded their internal Standard Operating Procedure documents to include detailed step-by-step instructions designed to ensure compliance with EIV requirements. Additionally, staff have been in contact with their software provider about system enhancements such as the software producing a warning/error if an employee attempts to process an EIV reexamination without updating the EIV date. Such enhancements would further help to ensure compliance with federal program requirements. Staff have also been attending training to ensure sufficient knowledge of program EIV requirements. Staff believe these efforts should address this concern.

View Audit 364984

Finding 574700 (2024-001)

Significant Deficiency 2024

Housing Authority of the County of Monroe

WI

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size.

View Audit 364983

Finding 574688 (2024-001)

Significant Deficiency 2024

Housing and Redevelopment Authority of Morrison County, Minnesota

MN

Internal Control / Segregation of Duties Reporting

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongo...

Corrective Action Planned: Due to the Authority’s size, it is cost-prohibitive and impractical to achieve the ideal level of segregation of duties. The Authority has implemented as many controls and segregation of duties as practically possible for an organization of this size. Completion Date: Ongoing

View Audit 364974

Finding 574687 (2024-008)

Material Weakness 2024

County of Orangeburg

SC

Reporting Internal Control / Segregation of Duties

2024-008. USDA ReConnect Program Reporting Federal AL#: 10.752 USDA ReConnect Program Award Year: 2024 Name of Contact Person(s) Responsible for the Corrective Action Plan: Grants Administrator Chief Financial Officer Financial Services Division Director Corrective Action Plan: The County is in the ...

2024-008. USDA ReConnect Program Reporting Federal AL#: 10.752 USDA ReConnect Program Award Year: 2024 Name of Contact Person(s) Responsible for the Corrective Action Plan: Grants Administrator Chief Financial Officer Financial Services Division Director Corrective Action Plan: The County is in the process of evaluating the policies, procedures, and internal controls relative to accurately reporting and reconciling the expenditures reported on the SEFA. Anticipated Completion Date: Fiscal Year 2025

View Audit 364970

Finding 574686 (2024-007)

Material Weakness 2024

County of Orangeburg

SC

Reporting Internal Control / Segregation of Duties

Federal AL#: 21.027 State and Local Fiscal Recovery (SLFRF) Award Year: 2024 Name of Contact Person(s) Responsible for the Corrective Action Plan: Grants Administrator Chief Financial Officer Financial Services Division Director Corrective Action Plan: The County is in the process of evaluating the ...

Federal AL#: 21.027 State and Local Fiscal Recovery (SLFRF) Award Year: 2024 Name of Contact Person(s) Responsible for the Corrective Action Plan: Grants Administrator Chief Financial Officer Financial Services Division Director Corrective Action Plan: The County is in the process of evaluating the policies, procedures, and internal controls relative to accurately reporting and reconciling the expenditures reported on the SEFA. Anticipated Completion Date: Fiscal Year 2025

View Audit 364970

Finding 574659 (2024-001)

Significant Deficiency 2024

National Railroad Museum, Inc.

WI

Internal Control / Segregation of Duties

This finding will not completely resolve given the limited amount of financial staff and limited financial resources of the Organization. The Organization will rely on Board oversight and review of financial records.

View Audit 364930

Finding 574640 (2024-005)

Material Weakness 2024

Red Mesa Unified School District #27

AZ

Internal Control / Segregation of Duties Material Weakness Reporting

2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context...

2024-005 REPORTING REQUIREMENTS Program: Impact Aid Federal Assistance Listing Number: 84.041 Federal Agency: U.S. Department of Education Questioned Costs: None Type of Finding: Material weakness in internal controls and Material Noncompliance Compliance Requirement: L. Reporting Condition/Context: Documentation was not provided to support the number of federally connected students reported on the Impact Aid application. Corrective Action: The District will establish a process to ensure proper documentation is maintained to support the Impact Aid application. Planned completion date for corrective action plan: For the period ending August 31, 2025. Name of the contact person responsible for corrective action: Laticia John, Business Coordinator

View Audit 364909

Finding 574638 (2024-005)

Material Weakness 2024

Shelby County

IN

Internal Control / Segregation of Duties Allowable Costs / Cost Principles Material Weakness § 200.1 § 200.303

FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will ha...

FINDING 2024-005 Contact Person Responsible for Corrective Action: Amy L. Glackman Contact Phone Number: 317-392-6310 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Control procedures will be put into place effective immediately. The Auditor will have the Deputy Auditor start signing off on all reports to verify the dates are correct for the reporting period. Anticipated Completion Date: August 30, 2025

View Audit 364904

Corrective Action Plans

Filters