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Corrective Action Plans

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Finding 1215198 (2025-007)
Material Weakness 2025
City Of Wakefield
MI
Material Weakness Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties § 200.303
The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities...
The City acknowledges the finding. The City will continue developing and maintaining written policies and procedures appropriate to its federal award activity and the terms and conditions of applicable federal awards. Policies and procedures will address internal controls, reporting responsibilities, record retention, allowable costs, procurement standards, conflictof- interest requirements where applicable, and compliance monitoring procedures consistent with Uniform Guidance requirements.
View Audit 401866
Finding 1215158 (2025-004)
Material Weakness 2025
Grant Community Consolidated School District #110
IL
School Nutrition Programs Internal Control / Segregation of Duties Cash Management § 200.303
Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the F...
Finding No. 2025-004 Condition – Claims submitted for reimbursement did not reconcile with the District’s internally prepared monthly claim summary report. Plan – The District will ensure that meal counts are thoroughly reviewed prior to submission. Meal counts are entered into the computer by the FSMC, and has been a place where errors have occurred. The district secretary is responsible for entering the meal counts into the state system. She is verifying the counts from the FSMC, comparing to attendance and invoices, and ensuring correct data goes into IWAS. This was started last spring, when we became aware of FSMC inconsistencies. The current year, FY26, has been much more accurate. Anticipated Date of Completion: current – 9/1/2026 Name of Contact Person: Matt Stines, Superintendent
View Audit 401821
Finding 1215150 (2025-011)
Material Weakness 2025
Friends Alliance Housing Ii,inc D/b/a Friendship House
LA
Subrecipient Monitoring HUD Housing Programs Internal Control / Segregation of Duties
Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented...
Management will implement a monthly reserve funding checklist, automate recurring reserve transfers where feasible, and require Board review of reserve account activity. Reserve deposits will be supported by bank statements and documented through signed monthly checklists, with exceptions documented and remediated.
View Audit 401818
Finding 1215141 (2025-004)
Material Weakness 2025
Inter-Tribal Council of Michgian, Inc.
MI
Subrecipient Monitoring Internal Control / Segregation of Duties § 200.331
2025-004: Subrecipient Monitoring - Contractor vs. Subrecipient Determination (Significant Deficiency in Internal Control) Statement of Condition/Criteria: 2 CFR §200.331 requires pass-through entities to evaluate each subaward to determine whether the recipient is a subrecipient or a contractor. Th...
2025-004: Subrecipient Monitoring - Contractor vs. Subrecipient Determination (Significant Deficiency in Internal Control) Statement of Condition/Criteria: 2 CFR §200.331 requires pass-through entities to evaluate each subaward to determine whether the recipient is a subrecipient or a contractor. This evaluation should be based on the characteristics outlined in 2 CFR §200.331(a) and (b) and documented to support proper classification. Effective internal control over federal awards also requires documentation of compliance-related judgments to ensure consistent application and oversight. During our testing of internal controls over compliance, we noted that the Organization does not maintain formal documentation supporting its evaluation of whether award recipients are classified as contractors or subrecipients in accordance with Uniform Guidance. Planned Corrective Action: The Council will work to implement requirements at the program level to evaluate and document all contracts to properly identify between contract and subaward. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026
View Audit 401814
Finding 1215128 (2025-001)
Material Weakness 2025
Inter-Tribal Council of Michgian, Inc.
MI
Procurement, Suspension & Debarment Subrecipient Monitoring Reporting
2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the repo...
2025-001: Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Statement of Condition/Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the reporting package and DCF within the earlier of 30 calendar days after receipt of the auditor’s reports, or 9 months after the end of the audit period. For the fiscal year ended 9/30/2024, the auditee’s Data Collection Form and reporting package were not submitted timely to the Federal Audit Clearinghouse. Failure to submit the Data Collection Form and reporting package timely may result in delayed federal oversight and monitoring, increased risk of federal agencies deeming the organization noncompliant with Single Audit requirements, or potential sanctions including withholding of federal awards and/or suspension of future funding. Planned Corrective Action: The Council will implement a Single Audit compliance calendar to ensure timely filing. The Executive Director will be responsible for submission of the Data Collection Form and reporting package and will retain confirmation documentation in the finance records. Contact person responsible for corrective action plan: Clayton Kincheloe, Executive Director Anticipated Completion Date: September 2026
View Audit 401814
Finding 1215066 (2025-001)
Material Weakness 2025
Central Valley School District No. 356
WA
Subrecipient Monitoring Allowable Costs / Cost Principles Internal Control / Segregation of Duties
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code...
CORRECTIVE ACTION PLAN FOR FINDINGS REPORTED UNDER UNIFORM GUIDANCE Central Valley School District No. 356 September 1, 2024 through August 31, 2025 This schedule presents the corrective action the District is planning to take for findings included in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2025-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal eligibility requirements. Name, address, and telephone of District contact person: Mathew Knott, Director of Business Services 2218 N. Molter Road Liberty Lake, WA 99019 509-558-5437 Corrective action the auditee plans to take in response to the finding: The District does agree that one school with a poverty rate above 75% was not served. However, OSPI reviewed and approved the District’s Title I application, including our proposed ranking and allocation methodology, and no concerns or comments were raised during that review process. Additionally, the District was able to provide alternative snapshot dates demonstrating that no individual school was truly above the 75% threshold. Once the District became aware of the issue, we proactively contacted OSPI to determine whether any corrective action was necessary for the current year. OSPI’s guidance was that no changes or corrections were required for the current year and that adjustments should instead be implemented in the following year if a school exceeded the 75% threshold. Based on that direction from OSPI, the District did not make current-year corrections. Given these circumstances, including OSPI’s prior approval of the application and subsequent guidance that no corrective action was required, the District respectfully disagrees with the State Auditor’s Office conclusion that this matter rises to the level of a Finding rather than being addressed through a Management Letter. We consider this matter to be resolved as no school going into the 2025-2026 fiscal year was above the 75% threshold. Anticipated date to complete the corrective action: 8/31/2025
View Audit 401770
Finding 1215059 (2025-002)
Material Weakness 2025
Los Angeles Homeless Services Authority
CA
Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.430
Continuum of Care Assistance Listing No. 14.267 Payroll Disbursements Recommendation: We recommend that LAHSA implement procedures to ensure that timesheet approval is documented timely. Explanation of disagreement with audit finding: There is no disagreement withthe audit finding. Action taken in r...
Continuum of Care Assistance Listing No. 14.267 Payroll Disbursements Recommendation: We recommend that LAHSA implement procedures to ensure that timesheet approval is documented timely. Explanation of disagreement with audit finding: There is no disagreement withthe audit finding. Action taken in response to finding: LAHSA has enhanced its internal controls over timesheet approvals to ensure timely documentation. Timesheet approval status reports are reviewed on a weekly basis during Chief level meetings to monitor compliance. Timesheets not approved within two days of the established deadline are escalated to the respective Chief and Deputy Chief for immediate follow-up. If timesheets remain unapproved after an additional two days, the matter is further escalated to the CEO, for prompt resolution. These procedures establish clear accountability and escalation protocols to ensure timely approval of timesheets Names of the contact persons responsible for corrective action: Gita O'Neill, Keshia Douglas, Christopher Williams, and Paul Rubenstein. Planned completion date for corrective action plan: Implemented
View Audit 401769
Finding 1215053 (2025-005)
Material Weakness 2025
Central Minnesota Jobs and Training Services
MN
Allowable Costs / Cost Principles Internal Control / Segregation of Duties Subrecipient Monitoring
Finding 2025-005: Documentation of Allocations for Certain Costs Recommendation: The Organization should reinforce its existing allocation documentation procedures by ensuring they are consistently applied to all disbursements charged to federal programs. Management should enhance oversight and moni...
Finding 2025-005: Documentation of Allocations for Certain Costs Recommendation: The Organization should reinforce its existing allocation documentation procedures by ensuring they are consistently applied to all disbursements charged to federal programs. Management should enhance oversight and monitoring controls to verify that required documentation is completed and retained for every applicable transaction. Action Taken: CMJTS has since worked with DEED to update our cost allocation policy, and DEED approved our new policy. In this policy, the CMJTS fiscal team will work with CMJTS program managers to update allocations for the upcoming month. Changes to allocations will be documented and saved for record retention. CMJTS also migrated to a new accounting system in February 2025 which makes it easier to track allocations and ensure required documentation is completed and retained.
View Audit 401763
Finding 1214968 (2025-001)
Material Weakness 2025
City of Tahlequah
OK
Reporting Internal Control / Segregation of Duties
Management Response: Management acknowledges the importance of timely submission of single audit reports to the State Auditor and FAC to ensure compliance. Management has made Professional Services changes to ensure timely audit compliance moving forward.
Management Response: Management acknowledges the importance of timely submission of single audit reports to the State Auditor and FAC to ensure compliance. Management has made Professional Services changes to ensure timely audit compliance moving forward.
View Audit 401740
Finding 1214930 (2025-002)
Material Weakness 2025
CITY OF SILVER LAKE
MN
Internal Control / Segregation of Duties
Segregation of Duties
Segregation of Duties
View Audit 401700
Finding 1214930 (2025-002)
Material Weakness 2025
CITY OF SILVER LAKE
MN
Internal Control / Segregation of Duties
Name of Contact Person: Diane Pederson, City Clerk
Name of Contact Person: Diane Pederson, City Clerk
View Audit 401700
Finding 1214930 (2025-002)
Material Weakness 2025
CITY OF SILVER LAKE
MN
Internal Control / Segregation of Duties
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
Correction Action: The finance related tasks will be separated as much as possible and alternative controls will be used to compensate for the lack of separation. The City Council will become more involved in providing some of these controls.
View Audit 401700
Finding 1214930 (2025-002)
Material Weakness 2025
CITY OF SILVER LAKE
MN
Internal Control / Segregation of Duties
Proposed Completion Date: The City Council will implement the above procedures immediately.
Proposed Completion Date: The City Council will implement the above procedures immediately.
View Audit 401700
Finding 1214902 (2025-001)
Material Weakness 2025
Town of Evansville
WY
Internal Control / Segregation of Duties
THIS LETTER IS IN RESPONSE TO FINDING 2025-001 IN THE FINDINGS AND COSTS 2025-001 SEPARATIONS OF DUTIES . WE HAVE SEPARATED DUTIES TO THE LARGEST EXTENT AS POSSIBLE AND HAVE EMPLEMENTED COMPENSATING CONTROLS TO MONITOR THE ACCOUNTING ACTIVITIES. ALEXI ERICKSON, TOWN TREASURER, THE TOWN OF EVANSVILLE...
THIS LETTER IS IN RESPONSE TO FINDING 2025-001 IN THE FINDINGS AND COSTS 2025-001 SEPARATIONS OF DUTIES . WE HAVE SEPARATED DUTIES TO THE LARGEST EXTENT AS POSSIBLE AND HAVE EMPLEMENTED COMPENSATING CONTROLS TO MONITOR THE ACCOUNTING ACTIVITIES. ALEXI ERICKSON, TOWN TREASURER, THE TOWN OF EVANSVILLE, WYOMING
View Audit 401659
Finding 1214894 (2025-001)
Material Weakness 2025
American Academy of Addiction Psychiatry, Inc.
RI
Significant Deficiency Internal Control / Segregation of Duties § 200.512
Audit Finding Reference: 2025-001 Timely Filing of Single Audit Report Planned Corrective Action: The Organization understands it is the responsibility of the Organization to ensure the Single Audit Report is filed timely, At the beginning of the audit process, the Organization will establish an agr...
Audit Finding Reference: 2025-001 Timely Filing of Single Audit Report Planned Corrective Action: The Organization understands it is the responsibility of the Organization to ensure the Single Audit Report is filed timely, At the beginning of the audit process, the Organization will establish an agreed timeline with its auditors and the Organization will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: April 21, 2026 Person Responsible for Corrective Action: Mike Stuard, Director of Finance
View Audit 401656
Finding 1214889 (2025-001)
Material Weakness 2025
HOMER ELECTRIC ASSOCIATION, INC
AK
Internal Control / Segregation of Duties Allowable Costs / Cost Principles Reporting
Description of Finding: The Association did not have proper review procedures in place to document that an individual other than the one who prepared the reports are reviewing them. Management Response: Management of the Cooperative concurs with the auditors’ finding related to documentation of inde...
Description of Finding: The Association did not have proper review procedures in place to document that an individual other than the one who prepared the reports are reviewing them. Management Response: Management of the Cooperative concurs with the auditors’ finding related to documentation of independent review over federal grant reporting. Corrective Action: Reports submitted under the Community Wildfire Defense Grants program included a required certification signature by an authorized official; however, the state-provided reporting form did not include a separate preparer signature line. As a result, while management review and approval occurred prior to submission, documentation distinguishing report preparation from certification was not evident on the submitted forms. Management recognizes the importance of clearly documenting segregation of preparation and review responsibilities to evidence effective internal controls. To address this matter, the Cooperative will revise its grant reporting process to include documented identification of both the preparer and reviewer for all federal grant reports. When state-provided forms do not include a preparer acknowledgment, the Cooperative will supplement the form with an internal preparer certification or signature line that is retained with the grant file. Management believes these actions will strengthen documentation of internal controls over reporting while continuing to comply with state and federal reporting requirements. The Cooperative remains committed to responsible oversight and stewardship of federal grant funds for the benefit of its members. This change was implemented beginning with the first quarterly reporting period under the Grant Agreement in 2026. Projected Completion: A second signature line for the preparer was added to the Community Wildfire Defense Financial Progress Reports to document HEA’s review procedure. This was instituted with the First Quarterly Report submitted on 4/15/26. Responsible Official(s): Chief Financial Officer
View Audit 401647
Finding 1214885 (2025-001)
Material Weakness 2025
New England Interstate Water Pollution Control Commission
MA
Reporting Internal Control / Segregation of Duties § 200.512
NEIWPCC agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.
NEIWPCC agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.
View Audit 401638
Finding 1214879 (2025-001)
Material Weakness 2025
Newburyport Housing Authority
MA
HUD Housing Programs Internal Control / Segregation of Duties Subrecipient Monitoring
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this tim...
CORRECTIVE ACTION PLAN 2025-001- REPORTING Significant Deficiency/Noncompliance Auditee’s Response and Planned Corrective Action The Newburyport Housing Authority submitted audit documentation late due to the Executive Director, Tracy Watson, being on medical leave since August 2025. During this time, staff experienced difficulties obtaining the required documentation needed to complete the audit in a timely manner. The NHA Board of Commissioners named Kim Kane as Interim Executive Director during Tracy Watson’s absence. Kim Kane will ensure all documentation is submitted in full and in a timely manner. Planned Implementation Date of Corrective Action: Immediately Person Responsible for Corrective Action: Kim Kane, Interim Executive Director
View Audit 401612
Finding 1214871 (2025-001)
Material Weakness 2025
Ottawa Elementary School District 141
IL
Material Weakness Reporting Internal Control / Segregation of Duties
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will...
Management is currently confident with the abilities of the accounting staff to prepare interim financial statements. The District has also accepted the additional risk associated with the auditor drafting year-end financial statements including the notes to the financial statements. Management will review, approve, and take responsibility for the financial statements.
View Audit 401597
Finding 1214868 (2025-002)
Material Weakness 2025
Town of Lincoln
RI
Procurement, Suspension & Debarment Significant Deficiency Internal Control / Segregation of Duties § 200.303 § 200.318 § 200.326
Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding Lincoln Public Schools procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement of Concurrence or ...
Significant Deficiency in Internal Control over Compliance, Other Matters Description of Finding Lincoln Public Schools procurement standards do not include the essential elements as outlined in 2 CFR sections 200.303, and 200.318 through 200.326 within Uniform Guidance. Statement of Concurrence or Nonconcurrence Management concurs with the finding. Corrective Action Management will update Lincoln Public Schools’ procurement policies to include all essential elements to be in compliance with Uniform Guidance.
View Audit 401582
Finding 1214864 (2025-002)
Material Weakness 2025
Saraland Manor, Inc.
MS
Subrecipient Monitoring Eligibility HUD Housing Programs
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
We agree with Finding 2025-002 and the recommendations described above. We will provide additional training to staff to ensure annual recertifications are completed in a timely manner.
View Audit 401563
Finding 1214863 (2025-004)
Material Weakness 2025
Saraland Manor, Inc.
MS
Internal Control / Segregation of Duties Subrecipient Monitoring HUD Housing Programs
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
We agree with Finding 2025-004 and the recommendations described above. We will work to implement additional controls over financial reporting to ensure the financials are submitted in a timely manner.
View Audit 401563
Finding 1214826 (2025-002)
Material Weakness 2025
Central Decatur Community School District
IA
Internal Control / Segregation of Duties
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; how...
The District reviews this audit finding annually and continues to evaluate internal control procedures to achieve the maximum segregation of duties possible within current staffing limitations. Due to the limited number of office personnel, complete segregation of duties is not always practical; however, the District continues to utilize compensating controls, including administrative oversight, review of reconciliations and financial reports, approval processes, and periodic monitoring of transactions. The District will continue to assess procedures and make improvements where feasible to strengthen internal controls and reduce risk.
View Audit 401550
Finding 1214821 (2025-001)
Material Weakness 2025
Lightup Your World INC
NJ
Reporting Internal Control / Segregation of Duties § 200.512
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled...
May 15, 2026 CORRECTIVE ACTION PLAN Finding #2025-001: The reporting package and data collection form for the June 30, 2024 Single Audit were not submitted by the March 30, 2025 deadline. Auditors’ Recommendation: The organization should ensure that its financial records are completed and reconciled in a timely manner so that the Single Audit can be performed and finalized on schedule, and the reporting package and data collection form can be submitted before the required deadline. Corrective Action Taken: To prevent recurrence of this finding, the organization has implemented significant improvements to its financial reporting and audit compliance processes. These include: Streamlining and strengthening internal financial reporting procedures, and Establishing a formal timeline and accountability framework for all federal and grant-related audit submissions. As a result, all financial reports are now prepared and submitted in accordance with required deadlines. Audit reconciliation processes and financial compliance controls have been substantially strengthened through continuous collaboration. These measures ensure that future deadlines will be met consistently and without delay Anticipated Completion Date: March 2027 Responsible Individual: Dr. Moses Tucker PhD, Director, Operations/Finance
View Audit 401541
Finding 1214818 (2025-001)
Material Weakness 2025
Institute on Aging
CA
Allowable Costs / Cost Principles Internal Control / Segregation of Duties
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowle...
Finding 2025-001: Allocation of Payroll Costs - Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance – Allowable Costs/Cost Principles Program: U.S. Department of Health and Human Services – Medicaid Cluster Response and Corrective Action Plan: Management acknowledges that documentation supporting payroll allocations for PATH CITED-related activities did not fully align with Uniform Guidance expectations for federal awards. The Organization was not aware that PATH CITED funding constituted federal assistance during FY2025 due to the absence of federal identifiers in grant documentation and related communications from DHCS. As such, payroll costs were managed under the Organization’s standard operational practices rather than federal compliance-specific requirements. The Organization applied a reasonable and consistent allocation methodology based on supervisory oversight and expected levels of effort, which management believes appropriately reflected the work performed, given the nature of the program at that time. Upon confirmation of the federal nature of the funding, management will take the following corrective actions which includes enhancing a time attestation/time studies process for personnel working on federal awards and strengthening policies requiring periodic after-the-fact review of payroll allocations and documentation retention requirements for supervisory approvals. Anticipated Completion Date: by June 30, 2026 Responsible Person: Virginia Lui, VP, Controller
View Audit 401536
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