Corrective Action Plans

Finding 565155 (2024-001)

Significant Deficiency 2024

Kaskaskia Community College District #501

IL

Student Financial Aid Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Action taken in response to finding: As a result of the 2023 audit, which concluded in May of 2024, adjustments were made to reflect a five day fall break for Fall 2024. R2T4 calculations for Fall 2024 have been reviewed and the use of a five-day break for the term has been verified. The Fall 2025 t...

Action taken in response to finding: As a result of the 2023 audit, which concluded in May of 2024, adjustments were made to reflect a five day fall break for Fall 2024. R2T4 calculations for Fall 2024 have been reviewed and the use of a five-day break for the term has been verified. The Fall 2025 term has already been built in Colleague to reflect a five day fall break. The Fall 2023 term was built in Colleague by the previous Director of Financial Aid. The current Director of Financial Aid has recognized a five-day break when building the fall terms in Colleague and will continue this practice for future terms. In following our recently updated R2T4 process, all Financial Aid staff members have been trained and are able to perform R2T4 calculations. R2T4 calculations for the 2024-2025 academic year have been performed by Financial Aid staff and have been reviewed for accuracy and approved by the Director of Financial Aid.

View Audit 359072

Finding 565151 (2024-005)

Material Weakness 2024

Family Health Centers, Inc.

SC

Special Tests & Provisions Internal Control / Segregation of Duties

In Finding 2024-005, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2024. Management recognizes the importance of complying with sliding fee guidelines. In response to Findi...

In Finding 2024-005, it was reported that the Organization did not properly apply sliding fee discounts for certain patients with visits to the Organization during the year ended December 31, 2024. Management recognizes the importance of complying with sliding fee guidelines. In response to Finding 2024-005, proper training will be given to employees and sliding fee discounts will be reviewed by a supervisor on a periodic basis to ensure compliance with the sliding fee scale.

View Audit 359071

Finding 565126 (2024-003)

Material Weakness 2024

West Virginia School of Osteopathic Medicine Clinic, Inc. D/b/a Robert C. Byrd Clinic

WV

Cash Management Material Weakness Internal Control / Segregation of Duties § 200.303

Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: ...

Federal Agency Name: Department of Health and Human Services Program Name: Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement Federal Financial Assistance Listing #93.912 Compliance Requirement: Cash Management Finding Summary: The cash draw requests were done on a prospective basis despite the program requiring that cash draw requests must be for expenditures already incurred or that would be paid within three days. Responsible Individuals: Kayla Trent, Finance Director Corrective Action Plan: Management agrees with the finding and has reviewed the operating procedures of Robert C. Byrd Clinic. Furthermore, we have implemented procedures to understand program requirements related to cash draws. The Clinic began requesting funds only for expenditures already incurred or that would be paid within three days. Anticipated Completion Date: Ongoing

View Audit 359059

Finding 565092 (2024-003)

Material Weakness 2024

Ark-Tex Council of Governments

TX

HUD Housing Programs Special Tests & Provisions Subrecipient Monitoring

Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure tha...

Planned Corrective Action: We have provided communication and training to caseworkers, inspectors, and property managers regarding the program requirements. ATCOG has updated its administrative processes for HUD programs, which has included a strengthened review process over admissions to ensure that all required elements, including a passed inspection, are present before Housing Assistance Payments are made. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025

View Audit 359044

Finding 565091 (2024-002)

Material Weakness 2024

Ark-Tex Council of Governments

TX

Special Tests & Provisions Subrecipient Monitoring HUD Housing Programs

Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implement...

Planned Corrective Action: When this condition was discovered, ATCOG was already in the process of updating and amending its administrative policies for HUD programs. These updates were begun in Fall 2024 and included clarifying procedures over the waiting list process. Moreover, ATCOG has implemented a review process for its waiting list process so that the errors that led to the improper selection method will not be repeated. Contact Person Responsible for Corrective Action: Mary Beth Rudel, Executive Director Completion Date: March 31, 2025

View Audit 359044

Finding 565078 (2024-002)

Material Weakness 2024

Southeast Texas Food Bank, Inc.

TX

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

2024-002 – TEFAP Reach and Resiliency Grant (ALN 10.568) United States Department of Agriculture , Passed through the Texas Department of Agriculture Internal Control – Monitoring Criteria : Monitoring should be such that there is an assurance that controls are being performed in a timely manner. Co...

2024-002 – TEFAP Reach and Resiliency Grant (ALN 10.568) United States Department of Agriculture , Passed through the Texas Department of Agriculture Internal Control – Monitoring Criteria : Monitoring should be such that there is an assurance that controls are being performed in a timely manner. Condition and Context :The policies and procedures in place during 2024 did not include proper monitoring of the program policies and procedures. Repeat finding : 2023-002 Recommendation : Management should consider implementation of a contemporaneous monitoring process over procurement with federal and state funding CORRECTIVE ACTIONS : ALL purchases being made for federal and state funding will be reviewed by the President/CEO and the CFO of the Southeast Texas Food Bank for proper monitoring and compliance of procurement policies. The President/CEO will sign off for approval prior to purchasing.

View Audit 359015

Finding 565060 (2024-001)

Material Weakness 2024

Louisiana Human Resources Dev. Institute

LA

Internal Control / Segregation of Duties

Management has noted this condition and has determined that the cost necessary to establish adequate segregation of duties is not justifiable at this time.

View Audit 358990

Finding 565055 (2024-003)

Material Weakness 2024

Child Care & Nutrition INC

MN

Internal Control / Segregation of Duties Subrecipient Monitoring

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023-September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings ar...

Child Care and Nutrition, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2024. Audit period: October 1, 2023-September 30, 2024 The findings from the September 30, 2024 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS – FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESS 2024-001 Internal Accounting Controls Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. MATERIAL WEAKNESS 2024-002 Annual Financial Reporting Under Generally Accepted Accounting Principles Recommendation: Management should continue to evaluate their internal staff capacity to determine if an internal control policy over the annual financial reporting is beneficial. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization understands this is required communications for the preparation of the financial statements and will continue to work at this area to achieve the overall goal. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025. FINDINGS – FEDERAL AWARD PROGRAMS 2024-003 Internal Accounting Controls Federal Agency: U.S. Department of Agriculture Federal Program: Child and Adult Care Food Program CFDA Number: 10.558 Pass Through Agency: Minnesota Department of Education, Child Nutrition Section Pass Through Number: 1000003400 Award Periods: Year ended September 30, 2024 Recommendation: We recommend management be aware to the lack of segregation of duties within the accounting functions and provide oversight to ensure the internal control policies and procedures are being implemented by organization staff. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization will continue to review the accounting functions of all affected departments so segregate them as it is cost beneficial. Name of the contact person responsible for corrective action: Sherri Looft, Executive Director Planned completion date for corrective action plan: September 30, 2025.

View Audit 358982

Finding 565054 (2024-003)

Material Weakness 2024

Community Bridges, Inc.

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance wi...

Item: 2024-003 Assistance Listing Number: 16.812 Program: Second Chance Act Reentry Initiative Federal Agency: U.S. Department of Justice Pass-Through Agencies: Pima County Contract Numbers: CT-BH-21-378 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreement, the Organization is required to submit monthly reports to the grantor within 10 days following the end of each month. Condition: For all 4 of the monthly reports tested, the reports were submitted subsequent to the 10th day following the end of each respective month. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that monthly reporting for the grant is reviewed and approved in a timely manner in order to meet grant deadlines.

View Audit 358970

Finding 565049 (2024-002)

Material Weakness 2024

Community Bridges, Inc.

AZ

Material Weakness Reporting Internal Control / Segregation of Duties

Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Ye...

Item: 2024-002 Assistance Listing Number: 21.027 Program: COVID-19 – Coronavirus State and Local Relief Funds Federal Agency: U.S. Department of the Treasury Pass-Through Agencies: Maricopa County, City of Phoenix Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0 Award Year: 10/01/2023 – 9/30/2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely. Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies. Name of Contact Person: Ramon Dominguez, CFO Phone Number (480) 831-7566 x4909 Anticipated Completion Date: September 30, 2025 Views of Responsible Officials and Corrective Actions: The Organization will ensure that documentation of submission of monthly program reporting to granting agencies is maintained.

View Audit 358970

Finding 565031 (2024-003)

Significant Deficiency 2024

Sierra Vista Unifed School District No. 68

AZ

Questioned Costs Cash Management Reporting

CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of fin...

CORRECTIVE ACTION PLAN Arizona Department of Education/U.S. Department of Education Sierra Vista Unified School District No. 68 respectfully submits the following corrective action plan for the year ended June 30, 2024. Audit period: July 1, 2023 – June 30, 2024 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2024-003 REPORTING Program: Child Nutrition Cluster CFDA Number: 10.533, 10.555, 10.559 Federal Agency: U.S. Department of Agriculture Pass-Through Agency: Arizona Department of Education Grantor Number: ADE ED09-0001 Questioned Costs: $18.50 Type of Finding: Noncompliance, significant deficiency Compliance Requirement: L. Reporting Condition/Context: For two of 3 monthly submissions tested, meal counts did not agree between the District’s records and what was reported to ADE. There was a net of 3 meals over claimed by the District. Criteria: The District must follow Uniform Guidance and ensure that meal reimbursement claims are accurately reported and adequately supported. Action planned in response to finding: The District will establish a system of internal controls to ensure meal counts reported on ADE match with District records. Planned completion date for corrective action plan: For the period ending June 30, 2025. Name of the contact person responsible for corrective action: Janet Cline, Business Office Manager, Laurel McEwan, Business Manager.

View Audit 358925 Questioned Costs: $1

Finding 565026 (2024-002)

Significant Deficiency 2024

Hancock Rural Telephone Corporation

IN

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

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made...

Management is aware of the duplicate expenditures that were reported under two federal grants and has put procedures in place to enhance internal controls, have a single review and validation group, and a log with invoice submission documentation for reference checks. The VP of Finance has also made it clear to the senior leadership team that as part of this error was driven by two separate functions submitting data for this funding support, all communications internal and external reporting must run through the Finance department going forward. This will allow a central check function that will have historical data submissions with invoices and work order reference checks to ensure expenses are submitted one time only. Finance will be the control point going forward doing these validation checks.

View Audit 358920

Finding 565025 (2024-001)

Significant Deficiency 2024

Hancock Rural Telephone Corporation

IN

Reporting Internal Control / Segregation of Duties Significant Deficiency

Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliv...

Management acknowledges the minor reporting oversight of the initial assumption that reporting was quarterly and not monthly. As this was our first time going through a single audit, lessons were learned. A reporting log with managers sending out reminders and auto notifications of the monthly deliverables has been implemented as a quick win. This simple reminder will ensure timely deliverables of reporting requirements going forward and this will be expanded into a checklist with documented completion dates with notes for reference. Finance management will monitor these logs for timeliness delivery per the required deadline dates going forward.

View Audit 358920

Finding 565022 (2024-001)

Significant Deficiency 2024

Chicago Commons Association

IL

Subrecipient Monitoring Cash Management Internal Control / Segregation of Duties § 200.305 § 200.516

Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to v...

Corrective Actions Taken Commons has taken the following actions to protect against such fraudulent incidents in the future: • Engaged a firm to assist with managing the incident; • Opened a new bank account; • Added account verification services with our banking partner, which will be utilized to verify account updates; • Limited the amount of per vendor/subrecipient daily payments to our insurance limits, with verifications prior to releasing additional funds when the total payment exceeds the insurance limits; • Subrecipient payment receipt is verified by both the subrecipient and the Commons grants team; • Updated our policy and procedures to direct our subrecipients to request banking changes through our procurement system and not through email; and • Expanded implementation of our Kissflow procurement system across the organization, which includes new vendor process as well as a change of vendor information module. Vendor changes would be approved first by the program/department that works with the vendor prior to Finance approval. Completion Date With the exception of implementing the change of vendor information module in Kissflow, the above actions have all been completed by the date of this report. The projected completion date for Kissflow change of vendor information module is April 30, 2025. Responsible Party Dana Thomas, Chief Financial Officer Angela Allen, Vice President of Finance

View Audit 358908

Finding 565020 (2024-001)

Significant Deficiency 2024

Commonwealth Institute of Funeral Service

TX

Student Financial Aid Special Tests & Provisions Matching / Level of Effort / Earmarking

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #...

Finding #2024-001 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of Education, Student Financial Assistance Programs Cluster, Assistance Listing #84.063, Federal Pell Grant Program, Assistance Listing #84.268, Federal Direct Student Loans, Contracts #003556 and G03556, Contract years: 05/05/21 – 12/31/26. Recommendation: Emphasize the importance of accurately reporting enrollment status. Planned corrective action: Management agrees with audit finding #2024-001. The Financial Aid Coordinator is responsible for reporting enrollment status changes, certifying enrollment every 60 days, and responding to NSLDS Roster files within 15 days, all through the NSLDSFAP website. To enhance the accuracy of these enrollment reports, the Institute is implementing a new double-check process. Henceforth, the Financial Aid Coordinator will print all enrollment status changes or enrollment report rosters prior to making any online updates or certifications. These printed reports will then be given to the Director of Operations for verification. Only after this verification will the Financial Aid Coordinator proceed with the necessary changes or certifications on the NSLDSFAP website. All printed reports will be retained by the Financial Aid Coordinator for documentation. Responsible officer: Cody Lopasky, President. Estimated completion date: June 1, 2025.

View Audit 358905

Finding 565014 (2024-001)

None 2024

Hillsboro-Deering Cooperative School District

NH

School Nutrition Programs Eligibility Internal Control / Segregation of Duties

For the purpose of future audits, we will utilize a coding system for the applications we receive (i.e., the first application we receive will be coded “1”). The auditors can request a random sample based on the coding system and we will redact information on the application to protect household and...

For the purpose of future audits, we will utilize a coding system for the applications we receive (i.e., the first application we receive will be coded “1”). The auditors can request a random sample based on the coding system and we will redact information on the application to protect household and student information.

View Audit 358891

Finding 565013 (2024-001)

Significant Deficiency 2024

City of Daytona Beach, Florida

FL

Cash Management Reporting Matching / Level of Effort / Earmarking § 200.303

2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and main...

2024-001 GRANT REPORTING U.S. Department of Treasury ALN 21.027 – Coronavirus State and Local Fiscal Recovery Funds Contract No. 23.saa.900.46 (2023) Passed through the Florida Department of State 2024 Funding Repeat Finding Criteria: 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal controls. Reports and reimbursement requests should be subject to independent review for the full fiscal year to verify completeness, validity and timeliness of submission. The grant agreement requires quarterly progress reports to be filed with the pass through entity, Florida Department of State. Condition: Review of quarterly reports was not always documented by City officials before submittal by their third party consultant. Cause of condition: The department at the City that is responsible for managing the grant did not originally have a process in place to document their review of progress reports submitted to the Florida Department of State by their third party consultant. Potential effect of condition: Reports submitted to the Florida Department of State may be incomplete, include errors, or be submitted late. Perspective: After this condition was reported as a finding for the fiscal year ending September 30, 2023, the City’s department that is responsible for managing the grant implemented a review process, but it was not in place for the full fiscal year 2024. Questioned costs: None. Recommendation: The City’s department responsible for the grant should continue to perform the review process that was put in place late in fiscal year 2024. Management’s Response: The City updated its control process to ensure that reports prepared by thirdparty consultant are reviewed by City staff prior to being submitted to the grantor. Responsible Parties: Natalia Eckroth, CFO and Christine Aiken, Assistant Finance Director. Anticipated Completion: December 31, 2024.

View Audit 358881

Finding 565012 (2024-001)

Material Weakness 2024

Lapeer County

MI

Questioned Costs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.317 § 200.318 § 200.327

May 27, 2025 Roslund, Prestage & Company, P.C. 525 W. Warwick Drive, Suite A Alma, MI 48801 Re: Corrective Action Plan Regarding Section III: Schedule of Findings and Questioned Costs for the Fiscal Year Ended September 30, 2024, in Reference to 2024-001 Procurement It was identified in the findings...

May 27, 2025 Roslund, Prestage & Company, P.C. 525 W. Warwick Drive, Suite A Alma, MI 48801 Re: Corrective Action Plan Regarding Section III: Schedule of Findings and Questioned Costs for the Fiscal Year Ended September 30, 2024, in Reference to 2024-001 Procurement It was identified in the findings of 2024-001 Procurement (repeat comment) that LCCMH had not followed proper procurement requirements and procedures regarding the agreement in reference to ALN 93.969 Certified Community Behavioral Health Clinics (CCBHC) expansion Grants. LCCMH Management has taken actions to revise policies and procedures to ensure their alignment with federal regulations, as well as providing training regarding federal procurement requirements for the relevant personnel. The Standards Committee, which is responsible for regularly reviewing Policies and Procedures and approving or recommending changes, reviewed and approved the following policy revisions at its November 19, 2024 meeting to maintain compliance with federal regulation standards. 0.1.02.65 Provider Procurement and Best Value Purchasing 01.02.85 Procuring Employment Services Providers, Independent Contractors and Network Providers. The approved policies were also presented at the LCCMH Full Board meeting on November 21, 2024. All LCCMH Staff were advised on December 2, 2024, to review the revised policies and procedures. On April 22, 2025, SAMSHA provided LCCMH written notification identifying the 2023 citation for procurement as resolved. Thank you, Brooke Sankiewicz Chief Executive Officer Lapeer County Community Mental Health (810) 667-0500 bsankiewicz lapeercmh.org

View Audit 358880 Questioned Costs: $1

Finding 565002 (2024-002)

Material Weakness 2024

Holland Home

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency. The Organization submitted the four required reports for the year, however, 3 of the 4 reports were submitted after the required deadline. P...

Condition: The Organization is required to submit a quarterly narrative report within 30 days following the end of the calendar quarter to the granting agency. The Organization submitted the four required reports for the year, however, 3 of the 4 reports were submitted after the required deadline. Planned Corrective Action: Management will update its review process to ensure all required reporting is completed timely. Management has noted that the nature through which the grant was issued resulted in some confusion regarding time periods and critical reporting requirements related to the grant program. Contact person responsible for corrective action: Adam Kinder, CFO Anticipated Completion Date: December 2024 – January 2025

View Audit 358874

Finding 565000 (2024-001)

Material Weakness 2024

Providers Premier Choice of Sek INC

KS

Internal Control / Segregation of Duties

We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Contact person: Crystal Vanderford, Executive Director, will be responsible for the ...

We will continue to have the Board of Directors review the financial activity of the entity. Due to the small size of the organization, it is not economically feasible to achieve a complete segregation of duties. Contact person: Crystal Vanderford, Executive Director, will be responsible for the corrective action.

View Audit 358871

Finding 564934 (2024-002)

Significant Deficiency 2024

Sunshine Community Health Center, Inc.

AK

Special Tests & Provisions Eligibility Significant Deficiency

Federal Award Finding: 2024-002 Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name and Contact Person: Gina McCullough, Chief Financial Officer (907) 733-2273 gmccullough@sunshineclinic.org...

Federal Award Finding: 2024-002 Significant Deficiency in Internal Control and Noncompliance with Special Tests and Provisions in Application of Organization's Sliding Fee Discounts Policy Name and Contact Person: Gina McCullough, Chief Financial Officer (907) 733-2273 gmccullough@sunshineclinic.org Corrective Action: The Organization will take steps to ensure that staff are proficient in the completion of the application of the slide adjustments within the EHR system and are working to improve the review process of those adjustments being applied to ensure compliance. Proposed Completion Date: June 30, 2025

View Audit 358850

Finding 564747 (2024-004)

Material Weakness 2024

Stillwater County

MT

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

Response: Project numbers will be utilized for the grant programming from this point further so that the income and expenses will be more easily defined and isolated for reporting.

View Audit 358820

Finding 564744 (2024-002)

Material Weakness 2024

City of Oxford, Mississippi

MS

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties § 200.303 § 200.403

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated com...

2024-002 a. Contact person responsible for corrective action: Police Chief Jeff McCutchen and Kim Richardson b. Description of corrective action to be taken: The City has already implemented additional controls for verification of attendance lodging and travel reimbursements. c. Anticipated completion date of corrective action: This was implemented on October 11, 2024.

View Audit 358818 Questioned Costs: $1

Finding 564705 (2024-001)

Material Weakness 2024

Heber-Overgaard Unified School District No. 6

AZ

Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness § 200.512

Finding Number: 2024‐001 Program Name/Assistance Listing Title: Forest Service Schools and Roads Cluster, Education Stabilization Fund Assistance Listing Number: 10.665, 84.425 Contact Person: Andrea Despain, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The ...

Finding Number: 2024‐001 Program Name/Assistance Listing Title: Forest Service Schools and Roads Cluster, Education Stabilization Fund Assistance Listing Number: 10.665, 84.425 Contact Person: Andrea Despain, Business Manager Anticipated Completion Date: June 30, 2025 Planned Corrective Action: The District will collaborate with all grant stakeholders to strengthen internal controls by clearly defining responsibilities, tracking submission deadlines, and ensuring strict adherence to policies. Oversight will be reinforced through regular grant management meetings and reviews conducted by the Business Manager. To enhance reporting accuracy and documentation practices, staff will receive targeted training on compliance requirements. Additionally, recordkeeping processes will be standardized, with periodic reviews to verify adherence and improve efficiency. These corrective actions will be implemented promptly and continuously supported through ongoing monitoring, ensuring more timely and accurate audits while maintaining compliance with federal regulations.

View Audit 358807

Finding 564659 (2024-003)

Material Weakness 2024

McIntosh Senior Living

MN

Special Tests & Provisions Material Weakness Matching / Level of Effort / Earmarking § 200.303

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing: #10.766 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure the reserve account was separately trac...

Federal Agency Name: United States Department of Agriculture Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing: #10.766 Finding Summary: The Organization did not have an adequate internal control policy in place to ensure the reserve account was separately tracked and a documented review and approval over the reserve fund occurred. Responsible Individuals: Sharlene Knutson, Administrator Corrective Action Plan: We have adopted a policy to enhance internal control to ensure the reserve fund reconciliation has a secondary review and approval that is documented. Anticipated Completion Date: 6/30/2025

View Audit 358780

Corrective Action Plans

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