Corrective Action Plans

Finding 1155727 (2024-006)

Material Weakness 2024

Area Xv Multi-County Housing Agency

IA

Questioned Costs Cash Management Material Weakness

Finding 2024-006 See response to finding 2024-002.

View Audit 368025 Questioned Costs: $1

Finding 1155719 (2024-001)

Material Weakness 2024

San Antonio Community Hospital

CA

Questioned Costs Allowable Costs / Cost Principles Period of Performance

Finding 2024-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evidenc...

Finding 2024-001 Internal Control Deficiency over Allowable Costs Federal Grantor: United States Department of Homeland Security Assistance Listing No.: 97.036 Award Period of Performance: January 1, 2020 – July 1, 2022 Summary of Finding: Management did not consistently retain documentation evidencing the performance of internal controls in place to review and approve FEMA expenditures submitted to the FEMA Portal. Corrective Action Plan: Management implemented corrective action on December 31, 2024 to ensure evidence of controls is retained. Responsible Party: Wah-chung Hsu, Chief Financial Officer Completed Date: December 31, 2024

View Audit 368006

Finding 1155700 (2024-001)

Material Weakness 2024

Xavier University

OH

Special Tests & Provisions Student Financial Aid Significant Deficiency

Corrective Action Plan Xavier complies with the loan disbursement notification rules. During the audit we learned that, while our system was sending the emails to each student with a loan disbursement, our process for copying each individual email to xufinaid was not functioning. Further, the notifi...

Corrective Action Plan Xavier complies with the loan disbursement notification rules. During the audit we learned that, while our system was sending the emails to each student with a loan disbursement, our process for copying each individual email to xufinaid was not functioning. Further, the notification report was being overwritten daily, causing us to lose the audit trail for these notifications. We have implemented two steps to be able to document each individual email. 1. The xufinaid@xavier.edu email address is copied on every disbursement notification and each notification email is delivered into the xufinaid inbox in Outlook. Every Wednesday those emails are moved by financial aid personnel into a folder in Outlook where they remain stored. This weekly review allows personnel to know in a timely manner if there are issues with the email delivery process. 2. A log file which saves a list of the disbursement notification emails is saved on a daily basis. It includes the content of each email.

View Audit 367993

Finding 1155697 (2024-003)

Material Weakness 2024

Trinidad Ambulance District

CO

Questioned Costs Material Weakness Matching / Level of Effort / Earmarking

Finding Number: 2024-003 USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will review the loan terms and conditions to evaluate the amounts required to be in the applicable loan reserve accounts, and will bring the reserve accounts to the required balances. Person Respon...

Finding Number: 2024-003 USDA Community Facilities Loan Reserve Accounts Planned Corrective Action: We will review the loan terms and conditions to evaluate the amounts required to be in the applicable loan reserve accounts, and will bring the reserve accounts to the required balances. Person Responsible for Corrective Action: Gabriel Moreno, Executive Director. Anticipated Date of Completion: December 31, 2025

View Audit 367985

Finding 1155696 (2024-002)

Material Weakness 2024

Adaptive Performance Center

MT

Internal Control / Segregation of Duties § 200.303

New fiscal policies and procedures were implemented beginning in July 2025 to insure management oversight in the review and approval process of payments and disbursements.

View Audit 367980

Finding 1155683 (2024-002)

Material Weakness 2024

City of South Bend

IN

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency § 200.303

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct G...

Finding 2024-002 Information on the federal program: Subject: Home Investment Partnership Program – Internal Controls Federal Agency: Department of Housing and Urban Development Federal Program: Home Investment Partnership Program Assistance Listing Number: 14.239 Pass-Through Entity: N/A - Direct Grant Compliance Requirement: Special Tests and Provisions - Underwriting Requirements Audit Findings: Significant Deficiency Condition: The Consortium did not have a documented review control in place to ensure the underwriting calculation was prepared, reviewed, and maintained. Context: In a sample of three, the following items were noted: • For the first selection, project underwriting support was not available. The underwriting calculation was prepared by a former employee. Review of the calculation was also performed by a former employee. The Consortium does not have record of the calculation. • For the second selection, the underwriting calculation did not have formal sign off by the reviewer. Only the preparer signed the calculation. • For the third selection, the underwriting calculation did not have formal sign off by the preparer. Only the reviewer signed the calculation. Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Management will implement a system of internal controls to ensure the required underwriting calculations are prepared, reviewed, and maintained. Responsible Party and Timeline for Completion: The Consortium Director (or their designee) and the Federal Grant Administrator are responsible for implementation, which will go into effect immediately.

View Audit 367949

Finding 1155667 (2024-005)

Material Weakness 2024

Nobles County

MN

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

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Sign...

2024-005 Reporting Federal Agency: U.S. Department of Human Services Federal Program Name: Medical Assistance Assistance Listing Number: 93.778 Federal Award Identification Number and Year: 2405MN5ADM, 2405MN5MAP; 2024 Pass-Through Agency: Minnesota Department of Human Services Type of Finding: Significant Deficiency in Internal Control over Compliance Award Period: Year Ended December 31, 2024 Recommendation: It is recommended that the Couty implement review procedures to ensure that the reports are submitted timely and accurately, and record of review is kept on file. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will adhere to established procedures and policies. Name of the contact person responsible for corrective action: Stacie Golomiecki, Community Services Director – Stephani Diekmann, Fiscal Supervisor Planned completion date for corrective action plan: December 31, 2025.

View Audit 367943 Questioned Costs: $1

Finding 1155658 (2024-001)

Material Weakness 2024

Judson Terrace, Inc.

OH

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

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the Project paid payroll expenses belonging to other projects. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2025 S3800-150 Response Management will retu...

S3800-090 Auditor's Summary of the Auditee's Comments on the Finding and Recommendations The Organization concurs that the Project paid payroll expenses belonging to other projects. S3800-130 Response Indicator Agree S3800-140 Completion Date December 31, 2025 S3800-150 Response Management will return $40,399 to the Project. S3800-160 Contact Person First Name Mary S3800-180 Contact Person Last Name Loesche

View Audit 367924 Questioned Costs: $1

Finding 1155651 (2024-001)

Material Weakness 2024

The National Dry Bean Council Incorporated

OR

Internal Control / Segregation of Duties Significant Deficiency § 200.303

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their cu...

FINDING 2024-001 Planned Corrective Action USDBC management acknowledges finding 2024-001 made by Rood & Dinis, LLP during its financial statement audit for the fiscal year ended December 31, 2024. USDBC will submit a revised Fraud Prevention Program to FAS for approval. USDBC believes that their current internal control framework is appropriately designed to mitigate fraud. Responsible Party Danny Raulerson, Executive Director Completion Date September 30, 2025

View Audit 367915

Finding 1155650 (2024-001)

Material Weakness 2024

D'youville Elderly Housing Corporation

MA

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

To whom it may concern: D’Youville Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assig...

To whom it may concern: D’Youville Elderly Housing Corporation respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Assistance Listing Number: 14.157 Award Period: Year ended December 31, 2024 Criteria: Federal regulations require that projects make required deposits to the replacement reserve account monthly. Condition: In May 2024, the Project’s required monthly replacement reserve amount was increased. Questioned Costs: $661 Context: It was noted that eight of the twelve monthly deposits to the replacement reserve account were below the required monthly deposit amount. Effect: The replacement reserve account was underfunded. Recommendation: We recommend that funding amounts to the replacement reserve account be reviewed by an appropriate level of management, especially when there are changes to the required monthly deposit. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement procedures to ensure proper review of the monthly deposits. The $661 shortfall was deposited to the replacement reserve account in 2025. Name of contact person responsible for correction action: Corrinne Schindler.

View Audit 367901 Questioned Costs: $1

Finding 1155648 (2024-001)

Material Weakness 2024

D'youville Senior Living, Inc.

MA

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency

To whom it may concern: D’Youville Senior Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in t...

To whom it may concern: D’Youville Senior Living, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2024. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. 2024-001 Federal Agency: U.S. Department of Housing and Urban Development Federal Program: Supportive Housing for the Elderly (Section 202) Assistance Listing Number: 14.157 Award Period: Year ended December 31, 2024 Criteria: Federal regulations require that project funds may only be used for expenses that are reasonable and necessary to the operation of the project. Condition: The Project’s internal controls related to cash disbursements state that expenditures be authorized to ensure they relate to that project and shared costs are properly allocated between the sole member’s projects. Questioned Costs: $24,331 Context: It was noted that there were five instances where cash disbursements were made to the project’s related parties for costs allocated to the project that were subsequently discovered to be erroneously charged to the project. Effect: Expenses were paid out of project funds that did not relate to the project. Recommendation: We recommend that all allocated intercompany costs be reviewed by an appropriate level of management before being charged to the project. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement procedures to ensure proper allocation and documentation of intercompany transactions. $15,163 has been returned to the project as of December 31, 2024 and the remaining balance was returned in 2025. Name of contact person responsible for corrective action: Corrinne Schindler.

View Audit 367899 Questioned Costs: $1

Finding 1155646 (2024-001)

Material Weakness 2024

Mercy Haven Inc.

NY

HUD Housing Programs Material Weakness Reporting

Planned Corrective Action: The Organization will reach out to HUD again to seek assistance to resolve the REAC system technical issues in order to move forward. Person Responsible: John Murray, Chief Financial Officer

View Audit 367893

Finding 1155643 (2024-004)

Material Weakness 2024

Keene Union School District

NH

Questioned Costs Eligibility Reporting

We have met with the responsible party and explained the need to be more careful. We also have a new person responsible for that input.

View Audit 367887

Finding 1155629 (2024-003)

Material Weakness 2024

Town of Bellingham, Massachusetts

MA

Questioned Costs Significant Deficiency Internal Control / Segregation of Duties

Finding 2024-003 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U 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 Complianc...

Finding 2024-003 – Education Stabilization Fund – AL No.’s 84.425D & 84.425U 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 Programs Criteria: Where employees work solely or partially on a single Federal program or cost objective, their salaries or wages must be supported by periodic certification that the employee worked on these programs for the period covered by the programs. The certifications should be prepared at least semi-annually, and should be signed by the employee or supervisory official having first-hand knowledge of the work performed by the employee. Condition: During our test of controls over compliance with time and effort certifications the Town was not able to provide evidence that the required certifications of time and effort for those employees whose time was spent either completely or partially spent on these programs was performed as required by Uniform Guidance. Questioned Costs: Unknown Context: During our test of payroll transactions of the major programs (Education Stabilization Fund and Special Education Cluster) it was noted that the time and effort certifications for the employees tested were not singed by the supervisory official. Effect: The Town was not in compliance with the time and effort certification requirements. Cause: The District has made great efforts to ensure time and effort certification compliance. While the District is having the Supervisor execute and approve timesheets for payment, the Supervisor’s signature was omitted from the Time & Effort Certification. The District is issuing Time & Effort Certifications to all employees working and being paid from a Federal grant semi-annually, including sending Certified Mail, Return Receipt documentation to former employees. Identification as a Repeat Finding: 2023-004 Recommendation: We recommend the Town of Bellingham follow procedures to ensure that semi-annual certifications and/or monthly certifications are prepared and signed by either the employees and/or supervisory official having first-hand knowledge of the work performed by the employees in a timely manner in order to comply with the time and effort certification requirement. Responsible for Corrective Plan: Director of Finance Estimated Completion Date: January 1, 2026 Action Taken: The District will incorporate the Supervisor’s signature to all Time & Effort Certifications immediately upon this finding, January 1, 2026.

View Audit 367881

Finding 1155546 (2024-007)

Material Weakness 2024

Itasca County

MN

Internal Control / Segregation of Duties Questioned Costs Reporting

REPORTING (PRIOR YEAR 2023-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community H...

REPORTING (PRIOR YEAR 2023-007) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Recommendation: We recommend that the County ensure each report is reviewed by someone other than the preparer. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each report is reviewed by someone other than the preparer. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155545 (2024-005)

Material Weakness 2024

Itasca County

MN

Questioned Costs Eligibility Material Weakness

CASEFILE REVIEW (PRIOR YEAR 2023-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Commu...

CASEFILE REVIEW (PRIOR YEAR 2023-005) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Medical Assistance Program (Medicaid Cluster) Assistance Listing Number: 93.778 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2405MN5ADM, 2405MN5MAP Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155542 (2024-006)

Material Weakness 2024

Itasca County

MN

Questioned Costs Eligibility Material Weakness

ELIGIBILITY (PRIOR YEAR 2023-008) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Communit...

ELIGIBILITY (PRIOR YEAR 2023-008) Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number: 93.558 Pass-Through Agency: Minnesota Department of Human Services and the Aitkin-Itasca-Koochiching Community Health Board Federal Award Identification Number and Pass-Through Number: 2401MNTANF Compliance Requirement Affected: Eligibility Award Period: Year Ended December 31, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Recommendation: We recommend the County review case files on a periodic basis throughout the year and document the review. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will begin reviewing case files and documenting their review. Name of the contact person responsible for corrective action: Eric Villeneuve, Health and Human Services Director Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155538 (2024-008)

Material Weakness 2024

Itasca County

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties Significant Deficiency

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Federal Award Identification Number and Pass-Through Number:...

SUSPENSION AND DEBARMENT Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Pass-Through Agency: Not applicable, direct Federal Award Identification Number and Pass-Through Number: Not applicable, direct Compliance Requirement Affected: Suspension and Debarment Award Period: Year Ended December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Recommendation: We recommend the County review their procedures to ensure they are following their policy that requires all suspension and debarment checks to be retained and follow federal guidelines. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The County will ensure each report is reviewed by someone other than the preparer. Name of the contact person responsible for corrective action: Gail Guck, Accounting Manager Planned completion date for corrective action plan: December 31, 2025

View Audit 367845

Finding 1155533 (2024-001)

Material Weakness 2024

Boys & Girls Clubs, Northwest Georgia, Inc.

GA

Internal Control / Segregation of Duties Cash Management Reporting

2024-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensa...

2024-01: Segregation of Duties Name of contact person: J.R. Davis, Chief Executive Officer Corrective Action: Duties and functions will be reviewed to determine where segregation needs to occur. The duties will be separated as much as possible and alternative controls will be implemented to compensate for lack of segregation. However, the risk of not segregated certain duties are not worth the additional costs. Nonfinancial employees will be trained and provide some assistance. Proposed completion date: The Board will implement the above procedure immediately.

View Audit 367832

Finding 1155523 (2024-002)

Material Weakness 2024

I Be Black Girl

NE

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

IBBG will develop and adopt a written procurement policy that is consistent with the Uniform Guidance, 2 CFR §§200.318–200.326, and applicable state and local laws. The policy will outline procurement methods, competitive bidding requirements, conflicts of interest, and documentation standards. In a...

IBBG will develop and adopt a written procurement policy that is consistent with the Uniform Guidance, 2 CFR §§200.318–200.326, and applicable state and local laws. The policy will outline procurement methods, competitive bidding requirements, conflicts of interest, and documentation standards. In addition: • A draft policy will be prepared by the I Be Black Girl leadership, the finance committee, and D&K Financial LLC. • The Board of Directors will adopt the final policy. • Training will be provided to staff involved in procurement to ensure consistent implementation of the procurement process.

View Audit 367814

Finding 1155521 (2024-004)

Material Weakness 2024

Hatfield Township

PA

Internal Control / Segregation of Duties Questioned Costs Material Weakness

Finding Reference Number: 2024-001 and 2024-004 Finding Title: Preparation of Financial Statements and Year-End Adjustments Responsible Person: David Bernhauser, Finance Director Corrective Action Plan: The Township acknowledges the auditor’s finding that it does not prepare its own financial statem...

Finding Reference Number: 2024-001 and 2024-004 Finding Title: Preparation of Financial Statements and Year-End Adjustments Responsible Person: David Bernhauser, Finance Director Corrective Action Plan: The Township acknowledges the auditor’s finding that it does not prepare its own financial statements and year-end adjustments in accordance with accounting principles generally accepted in the United States of America (GAAP). Management recognizes the importance of financial reporting as a core internal control responsibility and will implement the following corrective actions: 1. Hire a Human Resources Specialist – this process will remove benefit administration, payroll processing, and human resource issues from the finance director, which will free up the finance director to perform high level financial responsibilities during the year. 2. Hire a Staff Accountant – this will further improve the segregation of duties within the accounting department by having a second qualified accountant to handle these duties. 3. The finance director will perform monthly spot checks on the accounts to facilitate easier and more efficient preparation of the necessary year-end adjustments. Anticipated Completion Date: The Finance Director will make these staffing requests to the Board of Commissioners as part of the budget process for 2026. The goal would be to have these positions filled by September 2026.

View Audit 367808

Finding 1155517 (2024-001)

Material Weakness 2024

Susan Laflesche Picotte Center

NE

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring § 200.318 § 200.326

Management Response: The Organization will establish a procurement policy in 2025. Anticipated Completion Date: 12/31/2025 Responsible Party: Board of Directors

View Audit 367803

Finding 1155493 (2024-001)

Material Weakness 2024

Wyoming Health Council

WY

Questioned Costs Procurement, Suspension & Debarment Subrecipient Monitoring

Wyoming Health Council entered all missede 2024 first-tier subawards into SAM.gov using the correct obligation dates as of September 19, 2025. As FSRS was officially retired on March 8, 2025, all reporting was completed in SAM.gov, the current federal reporting platform. Procedures and Controls Impl...

Wyoming Health Council entered all missede 2024 first-tier subawards into SAM.gov using the correct obligation dates as of September 19, 2025. As FSRS was officially retired on March 8, 2025, all reporting was completed in SAM.gov, the current federal reporting platform. Procedures and Controls Implemented: • Developed and implemented a Monthly FFATA/SAM.gov Reporting Checklist and secondary review process. • Designated the Executive Director as the responsible official for verifying timely entry of subawards. • Integrated a reconciliation step into the monthly close process to ensure all new and modified subawards greater than $30,000 are reported by the end of the month following the obligation date. • Prepared and will approve a formal policy and procedure for FFATA/SAM.gov reporting by September 26, 2025, which will be added to the compliance manual and communicated to all responsible staff.

View Audit 367786

Finding 1155483 (2024-003)

Material Weakness 2024

Mille Lacs Energy Cooperative

MN

Procurement, Suspension & Debarment Internal Control / Segregation of Duties § 200.318 § 200.326

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal...

United States Department of Agriculture Federal Assistance Listing #10.855 Distance Learning and Telemedicine Grants United Stated Department of Treasury Federal Assistance Listing #21.029 COVID-19 Coronavirus Capital Projects Fund Procurement, Suspension, and Debarment Material Weakness in Internal Control Over Compliance Finding Summary: During the course of the engagement, it was identified that the Cooperative does not have a written policy that addresses the requirements of 2 CFR sections 200.318 through 200.326. Responsible Individuals: Mark Vosacek Finance Manager Corrective Action Plan: The Cooperative will modify its written procurement policy 322 to include the requirements of 2 CFR sections 200.318 through 200.326. Anticipated Completion Date: December 31, 2025

View Audit 367780

Finding 1155480 (2024-001)

Material Weakness 2024

County of Jefferson

PA

Subrecipient Monitoring Internal Control / Segregation of Duties Questioned Costs

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not ...

Subrecipient Monitoring AL 93.778 Medical Assistance Program and DHS Medical Assistance Criteria: PA DHS compliance require the County to perform subrecipient monitoring procedures over MATP funding disbursed to the Program’s vendor. Condition: During the audit, it was noted that the County was not performing subrecipient monitoring over the Program’s vendor. Cause: The County does not have adequate controls in place or the expertise to ensure proper subrecipient monitoring procedures. Effect: The Program’s vendor may be using grant funding inappropriately. This is a repeat finding from the prior year – Finding 2023-001. Questioned Costs: The amount of questioned costs, if any, is undeterminable Recommendation: The County should implement internal control procedures that ensure the vendor is being properly monitored. Management Response: Management maintains that they do not have adequate controls or proper expertise to monitor the vendor. Management will contract a firm to provide oversight over the vendor. Anticipate Completion Date: Immediate

View Audit 367774

Corrective Action Plans

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