Corrective Action Plans

Finding 1168951 (2025-001)

Material Weakness 2025

TX

Special Tests & Provisions Subrecipient Monitoring Eligibility

Finding 2025-001: Required Services to Eligible Participants Name of Contact Person: TRIO Talent Search Beeville Project Director, Ruby Hernandez Corrective Action: The College has corrected this issue by requiring staff to submit bimonthly student contact reports through Blumen within five business...

Finding 2025-001: Required Services to Eligible Participants Name of Contact Person: TRIO Talent Search Beeville Project Director, Ruby Hernandez Corrective Action: The College has corrected this issue by requiring staff to submit bimonthly student contact reports through Blumen within five business days following each reporting period. This process ensures consistent and well-documented outreach to students while strengthening the accuracy and completeness of program records. Under the leadership of the new TRIO Talent Search Beeville Director, the system is now fully operational and demonstrating compliance, with supervisory oversight in place to prevent future occurrences. This reporting practice has been standardized and implemented across all four TRIO programs. Proposed Completion Date: 11/01/2025 Anticipated Completion Date: Completed

View Audit 381494

Finding 1168917 (2025-003)

Material Weakness 2025

Momence Community Schools Unit District No. 1

IL

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.403 § 200.404

The District will become more thoroughly aware of applicable compliance requirements and seek guidance in writing when necessary from the appropriate granting agencies. Anticipated Completion: January 1, 2026 Responsible Party: Lynette Thrasher, lthrasher@mcusd1.net 815-472-6477

View Audit 381381

Finding 1168912 (2025-003)

Material Weakness 2025

Glencoe-Silver Lake Public Schools Isd No. 2859

MN

Reporting School Nutrition Programs Significant Deficiency § 200.303

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action plan...

CHILD NUTRITION CLUSTER - REPORTING Recommendation: Management should ensure their key controls are operating effectively and they should document the review and approval of all the reports. Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Action planned/taken in response to finding: The District will evaluate its control processes in place prior to meal claims being reported to the state for reimbursement and ensure they properly review and approve the claims being reported prior to reporting them and document that approval. The District also understands the person reviewing and approving the claims to be reported should be different from the individual compiling that amount to be reported so two individuals are involved in the process. Name of the contact person responsible for corrective action: Trisha Zajicek, Director of Finance Planned completion date for corrective action plan: June 30, 2026

View Audit 381335

Finding 1168886 (2025-001)

Material Weakness 2025

Canal Winchester Local School District

OH

Cash Management Reporting Internal Control / Segregation of Duties

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7...

The District implemented the Community Eligibility Provision (CEP) beginning in FY 2025, providing free breakfast and lunch districtwide. Prior to CEP implementation, all students were required to enter Student ID information at the point of sale, which automatically generated accurate CN-6 and CN-7 reports used for reimbursement claims. With the implementation of CEP, the Food Service Director eliminated Student ID entry at the cash register for grades K-5 to simplify service for younger students and improve meal service efficiency. As permitted by Ohio Department of Education and Workforce (DEW), the District transitioned to using daily paper count sheets to record meals served. This manual process required accurate daily calculations, which introduced risk due to the absence of automated checks. Because the District had historically relied on automated point-of-sale reports, the Assistant Treasurer did not independently recalculate or verify the CN-6 and CN-7 meal counts prior to submission in CRRS. As a result, inaccuracies occurred in multiple monthly reimbursement claims. Effective November 1, 2025, the District implemented corrective measures to strengthen internal controls over meal counting and claiming. The daily count sheets were converted from a paper format to an Excel-based worksheet with built-in formulas to ensure accurate calculation of daily and monthly meal totals for CN-6 and CN-7 reporting. The Food Service Director is responsible for completing the daily count sheets and ensuring that daily totals align with CN-6 and CN-7 report data. The Assistant Treasurer has been designated as the responsible individual for reviewing CN-6 and CN-7 reports and verifying that reported meal counts agree to the reimbursement claim submitted in CRRS prior to submission. These corrective actions establish segregation of duties, improve calculation accuracy, and ensure required internal controls are in place to comply with 7 CFR § 210.8(a) and 7 CFR § 220.11(b). The District believes these measures adequately address the audit finding and will prevent recurrence of meal count inaccuracies in future reimbursement claims.

View Audit 381260

Finding 1168869 (2025-001)

Material Weakness 2025

Ahepa 284-Iv, Inc.

SC

HUD Housing Programs Reporting Internal Control / Segregation of Duties

The property was repaid $61,198 and internal controls were properly updated.

View Audit 381213

Finding 1168867 (2025-001)

Material Weakness 2025

Lake Geneva Joint #1 School District

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indivi...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 381212

Finding 1168860 (2025-001)

Material Weakness 2025

Ahepa 250-Ii, Inc.

CT

HUD Housing Programs Reporting Internal Control / Segregation of Duties

Management agrees with the finding and the funds were deposited to the reserve on July 16, 2024.

View Audit 381211

Finding 1168858 (2025-001)

Material Weakness 2025

Lake Geneva-Genoa City Union High School

WI

Internal Control / Segregation of Duties

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of indivi...

Management Response – Because of the size of the office and the district, we are precluded from maintaining a proper staff size to ensure a proper segregation of duties. We are aware of this condition, and we realize that the concentration of duties and responsibilities in a limited number of individuals in not desirable for an effective system of internal control. To mitigate the issue of lack of segregation of duties, we have cross trained virtually each of the business office employees. While we do have a dedicated payroll person, another individual will perform cross checks & verifications independently. The same goes for issuing checks, accounts receivable, accounts payable, and activity funds. These functions are overseen by the business manager.

View Audit 381210

Finding 1168829 (2025-003)

Material Weakness 2025

Carroll County Youth Service Bureau Inc.

MD

Subrecipient Monitoring Reporting Significant Deficiency

Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the re...

Action Taken: CCYSB will ensure that all documentation regarding a federal program is properly collected, stored, and verified on a quarterly basis. To verify data reporting accuracy, the Program Director will provide the supporting data to the Grants Manager for review prior to completion of the report. CCYSB will ensure that once verified, the information submitted in any report will not contain any discrepancies from that which was verified and that we have all the necessary supporting documentation to justify the reporting.

View Audit 381034

Finding 1168828 (2025-003)

Material Weakness 2025

Cerro Gordo County

IA

Internal Control / Segregation of Duties

We will review procedures and plan to make the necessary changes to improve internal control.

View Audit 381028

Finding 1168813 (2025-003)

Material Weakness 2025

LEWIS & CLARK NATURAL RESOURCES DISTRICT

NE

Reporting Internal Control / Segregation of Duties

The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments.

View Audit 380995

Finding 1168797 (2025-001)

Material Weakness 2025

School City of Hammond

IN

Special Tests & Provisions Subrecipient Monitoring Material Weakness § 200.303

FINDING 2025-001 Finding Subject: Annual Report Card, High School Graduation Rate – Special Test and Provisions Contact Person Responsible for Corrective Action: Marilyn Hampton, Supervisor of Student Services Contact Phone Number and Email Address: (219) 933-2461, ext.1048 mehampton@hammond.k12.in....

FINDING 2025-001 Finding Subject: Annual Report Card, High School Graduation Rate – Special Test and Provisions Contact Person Responsible for Corrective Action: Marilyn Hampton, Supervisor of Student Services Contact Phone Number and Email Address: (219) 933-2461, ext.1048 mehampton@hammond.k12.in.us Views of Responsible Officials: We concur with the finding and will implement a corrective action plan. Description of Corrective Action Plan: To ensure compliance with the requirements related to the grant agreement and the Special Test and Provisions Annual Report Card, High School Graduation rate compliance, the School City of Hammond will put into place an effective internal control system. The School City of Hammond will maintain an effective control system for withdrawals from each of the schools within the school system. At the time of withdrawal, a withdrawal form, along with a verified ID will be copied by the school’s registrar or designee. This withdrawal form must include the signatures of a parent and principal. This is the first step in the monitoring process. This system for withdrawals will also include placing a copy of the withdrawal form in the student information system (PowerSchool Attachments). The documentation that needs to be attached to the withdrawal form should include documents that show a Records Request, proof that the student withdrew to attend another school or educational program that results in the awarding of a high school diploma, has immigrated to another country, or is deceased. Upon completion of the withdrawal at the school, a copy of the documentation will be kept at the school, and the original documentation will be placed into the cumulative record. The school will forward a digital copy to Student Services. Upon receipt of the digital copy at Student Services, the administrator will review the file and will sign off to indicate that the record has been reviewed and is complete. To ensure this process is implemented with fidelity, training will take place on a yearly basis with administrators and office staff on the procedures that need to be followed during the withdrawal process. Anticipated Completion Date: 01/31/2026

View Audit 380936

Finding 1168794 (2025-001)

Material Weakness 2025

Naytahwaush Community Charter School No. 4155

MN

Reporting Internal Control / Segregation of Duties § 200.512

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible...

Corrective Action Plan (CAP): Explanation of Disagreement with Audit Finding: There is no disagreement with the audit finding. Actions Planned in Response to Finding: The School will implement the recommendation. Officials Responsible for Ensuring CAP: The School Director is the official responsible for ensuring corrective action. Planned Completion Date for CAP: The planned completion date for the CAP is June 30, 2026. Plan to Monitor Completion of CAP: The School Board will be monitoring this corrective action plan.

View Audit 380926

Finding 1168793 (2025-001)

Material Weakness 2025

Mississippi First INC

MS

Subrecipient Monitoring Eligibility Reporting § 200.331

Corrective Action Plan June 30, 2025 Finding: 2025-001 Name of Responsible Official: Angela Bass Anticipation Completion Date: December 31 , 2025 Mississippi First's Response: 1. Audit Finding Corrective Action Plan The auditor noted that Mississippi First did not submit a FFATA report for a subawar...

Corrective Action Plan June 30, 2025 Finding: 2025-001 Name of Responsible Official: Angela Bass Anticipation Completion Date: December 31 , 2025 Mississippi First's Response: 1. Audit Finding Corrective Action Plan The auditor noted that Mississippi First did not submit a FFATA report for a subaward of $30,000 or more in a timely and accurate manner. 2. Root Cause The delay in submitting the FFATA report was due to a personnel transition during the reporting period. The outgoing Executive Director had been executing FFATA filings, and the incoming Executive Director and was not yet aware of this reporting requirement. Because the requirement was not captured in any written procedures or transition documents, the report was inadvertently missed. This was an isolated incident resulting from the timing of the leadership transition and a gap in knowledge transfer. 3. Corrective Action Taken / Planned A. Formal Policy Development - Mississippi First has drafted a comprehensive FFATA Compliance and Subaward Reporting Policy. B. Assignment of Responsibility - The Director of Operations is designated as the FFATA Reporting Officer. C. FFATA Reporting Checklist - A standardized checklist ensures accuracy for each submission. D. FSRS Standard Operating Procedure (SOP) - A detailed, step-by-step SOP has been developed. E. Deadline Tracking & Automated Reminders - FFATA deadlines will be integrated into the grants management calendar. F. Quarterly Internal Reviews - Quarterly internal audits will verify completeness, accuracy, and timeliness. G. Job Description Updates - Relevant staff job descriptions now include FFATA responsibilities. 4. Timeline for Implementation • Finalize and adopt FFATA Policy- by December 31, 2025 • Assign FFATA Reporting Officer role - Completed • Launch FFATA checklist and SOP - by December 31, 2025 • Implement automated reminders - by December 31, 2025 • Conduct first quarterly compliance review - by December 31, 2025 5. Preventive Measures Mississippi First will require FFATA training, include FFATA in onboarding, review the policy annually, and integrate FFATA compliance into grants management protocols.

View Audit 380925

Finding 1168765 (2025-001)

Material Weakness 2025

Sewerage Commission - Oroville Region

CA

Significant Deficiency Internal Control / Segregation of Duties

Planned Corrective Action: SC-OR Management will implement enhanced procedures requiring all journal entries to be reviewed by an individual with the appropriate skills, knowledge, and experience. The review will include verification of supporting documentation, confirmation of accurate account codi...

Planned Corrective Action: SC-OR Management will implement enhanced procedures requiring all journal entries to be reviewed by an individual with the appropriate skills, knowledge, and experience. The review will include verification of supporting documentation, confirmation of accurate account coding, and an assessment of the impact on the financial statements. Additionally, the SC-OR's outsourced accounting firm, CliftonLarsonAllen LLP, will be involved with the review and ongoing monitoring. Name(s) of Contact Person(s) Responsible for Corrective Action: SC-OR's outsourced accounting team from CliftonLarsonAllen LLP will collaborate with SC-OR's Administrative Assistant, Christina Neads, for ensuring the corrective action plan is implemented and maintained. Oversight will be provided by the General Manager, Glen Sturdevant. Anticipated Completion Date: Effective immediately, the new review and approval procedures are in place and will be fully operational by January 31, 2026.

View Audit 380870

Finding 1168764 (2025-005)

Material Weakness 2025

City of Pacific

MO

Procurement, Suspension & Debarment Significant Deficiency Matching / Level of Effort / Earmarking § 200.303

Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit...

Highway Planning and Construction - Assistance Listing No. 20.205 Recommendation: We recommend that the City evaluate its procedures and implement an additional control to ensure verifications checks are occurring prior to entering into contracts with a vendor. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: With the recent filling of open positions and the execution of contracts with engineering firms, additional controls have been implemented to strengthen project review processes. Specifically, the hiring of a City Administrator and an Economic Development Director will enhance controls over new established process. Name(s) of the contact person(s) responsible for corrective action: Kim Barfield Planned completion date for corrective action plan: 12/29/25

View Audit 380864

Finding 1168743 (2025-003)

Material Weakness 2025

Paris Junior College

TX

Student Financial Aid Reporting Internal Control / Segregation of Duties

Paris Junior College management will ensure that a standardized procedure including internal controls is established and implemented to ensure the R2T4 process is timely and accurate.

View Audit 380833

Finding 1168735 (2025-001)

Material Weakness 2025

Mount Markham Central School District

NY

Allowable Costs / Cost Principles Reporting Significant Deficiency § 200.430

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedur...

CORRECTIVE ACTION PLAN Finding 2025-001 – Allowable Costs The District concurs with the finding 2025-001. Corrective Action: The District will implement the following corrective actions to be completed by September 30, 2025: 1.The District will develop and implement new written policies and procedures for time and effort reporting. 2.All grant-funded employees will receive training on the new procedures. 3.The District will implement a new system to track and certify employee time. Contact Person: Lou D’Ambro, School Business Administrator (315) 822-2826 ldambro@mmcsd.org

View Audit 380783

Finding 1168733 (2025-002)

Material Weakness 2025

Mississippi Home Corporation

MS

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF...

2025 –002 Reporting Program: Homeowner Assistance Fund Assistance Listing Number 21.026 Name of Contact Person: Lisa Coleman, Senior Vice President of Federal Grants Corrective Action: Management will implement procedures to ensure the timely and accurate submission of Homeowner Assistance Fund (HAF) Quarterly and Annual Performance Reports. Reporting deadlines are tracked on the Corporation’s federal reporting and compliance calendar, with oversight by the AVP of Grants Compliance and Reporting, who actively monitors reporting progress and coordinates reconciliation of financial data between the HAF Program Manager and Accounting. The AVP of Grants Compliance and Reporting reviews each completed report for accuracy and completeness, signs and dates the report, and submits it to the SVP of Federal Grants for final review and approval. The HAF Program Manager provides confirmation of successful submission through the U.S. Treasury portal. These procedures will be incorporated into the HAF Program Manual. Anticipated Completion Date: March 31, 2026

View Audit 380781

Finding 1168716 (2025-001)

Material Weakness 2025

City of Raleigh

NC

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Finding 2025-001, Significant Deficiency – Reporting - ERA Corrective Action Plan: Goal: To ensure required reporting to grantors has a defined review process including a preparer, reviewer and an approver to validate accuracy and compliance with data and information submitted to maintain compliance...

Finding 2025-001, Significant Deficiency – Reporting - ERA Corrective Action Plan: Goal: To ensure required reporting to grantors has a defined review process including a preparer, reviewer and an approver to validate accuracy and compliance with data and information submitted to maintain compliance with federal requirements. Plan: Staff is finalizing a formal written review policy which includes compliance components such as timely draft circulation, an independent review, checklists and documented approvals. Once the policy is finalized, training will be provided to staff on the new requirements to ensure consistent application across all grantor reporting cycles. Responsible Party: Housing and Community Development Timeframe: All elements of the Corrective Action Plan will be implemented by March 31, 2026.

View Audit 380751

Finding 1168697 (2025-001)

Material Weakness 2025

School District of Hartford Jt. No. 1

WI

Internal Control / Segregation of Duties

The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly basis the Director of Business Services holds business office meetings with his staff to review opportunities for continuous improvement within the busi...

The Director of Business Services will review bank reconciliations on a monthly basis to ensure everything is accurate and appropriate. On a weekly basis the Director of Business Services holds business office meetings with his staff to review opportunities for continuous improvement within the business office. The Director of Business Services also reviews financial activity on a monthly basis for any material discrepancies in the accounts. After the checks are approved, they are mailed out. In prior years, the Board Finance Committee randomly pulled checks for review. Current practice is that all Board members get a copy of the check register for the period between board meetings and ask questions about any expenditures they want additional information for. All expense reports are currently being countersigned. The budget to actual comparisons are reviewed by the Board at least annually, but it is not on based on a set schedule. The Director of Business Services provides financial updates to the Board of Education on a monthly basis. The Director of Business Services reviews employee contracts (professional staff) and rates of pay (non-professional staff) to ensure the correct rate is being paid to each employee. District is willing to accept the risk.

View Audit 380677

Finding 1168667 (2025-001)

Material Weakness 2025

School District of Lomira

WI

Internal Control / Segregation of Duties

In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the...

In response, the District agrees and intends to continue to provide supervision and monitor accounting information and operations including obtaining explanations for variances from unexpected results and work to increase segregation of duties. In addition to monthly review and Board approval of the voucher list, detailed check register, and itemized revenue and expenditure statements relative to the yearly approved district budget, the Administrator will also review the monthly bank reconciliations, payroll records, and accounting information to determine if expectations are being met, as well as to obtain explanations for any variances.

View Audit 380638

Finding 1168662 (2025-001)

Material Weakness 2025

Sullivan Community Unit School District 300

IL

Reporting School Nutrition Programs Significant Deficiency

Monitoring of federal compliance information by management and the Board of Education will continue at the District. The District will conduct a documented review of monthly claim reports.

View Audit 380636

Finding 1168645 (2025-001)

Material Weakness 2025

Yorktown Community Schools

IN

School Nutrition Programs Internal Control / Segregation of Duties Subrecipient Monitoring § 200.303

FINDING 2025-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Number...

FINDING 2025-001 Information on the federal program: Subject: Child Nutrition Cluster - Internal Controls over Eligibility Federal Agency: Department of Agriculture Federal Program: School Breakfast Program, National School Lunch Program Assistance Listing Number: 10.553, 10.555 Federal Award Numbers and Years (or Other Identifying Numbers): FY2024, FY2025 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Finding: Material Weakness Context: During the testing of internal controls over eligibility determinations for free and reduced meals, we noted there was no formal, documented review control in place. There is no documented, secondary review for the applications entered in the food service software which determines eligibility. Additionally, there was no documented review by School Corporation personnel of the Income Eligibility Guidelines used by the food service software which are updated on annual basis Contact Person Responsible for Corrective Action: Amber Swinehart, Food Services Director Contact Phone Number: 765-759-2592 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: The Food Services Director will provide evidence of review for the eligibility parameters from Titan at least once a year prior to the start of the school year Anticipated Completion Date: 6/30/2026

View Audit 380596

Finding 1168641 (2025-002)

Material Weakness 2025

Associates for Human Services, Inc.

MA

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Recommendation: Management should reinforce the requirement for supervisor approval of all timecards prior to payroll processing. This should include training for supervisors and payroll staff on federal timekeeping requirements and implementation of system controls or checklists to ensure approvals...

Recommendation: Management should reinforce the requirement for supervisor approval of all timecards prior to payroll processing. This should include training for supervisors and payroll staff on federal timekeeping requirements and implementation of system controls or checklists to ensure approvals are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reinforce supervisor approval of all timecards prior to payroll processing. Name(s) of the contact person(s) responsible for corrective action: Judy Thomas, CFO Planned completion date for corrective action plan: June 2026

View Audit 380595

Corrective Action Plans

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