Corrective Action Plans

Finding 1165090 (2025-002)

Material Weakness 2025

NC

Internal Control / Segregation of Duties Matching / Level of Effort / Earmarking

Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue ...

Significant Deficiencies: Finding: 2025-002 Segregation of Duties Name of Contact Person: Wendy Duckett, Housing Director Corrective Action: The duties will be separated as much as possible and alternative controls will be used to compensate for lack of separation. The governing board will continue to approve and sign checks and periodically review the financial statements. Proposed Completion Date: The Board will implement the above procedure immediately. Findings and Questioned Costs - Major Federal Awards Programs Audit Finding: 2025-002 Segregation of Duties Same as above.

View Audit 375329

Finding 1165065 (2025-001)

Material Weakness 2025

Florence County School District No. 5

SC

Reporting Internal Control / Segregation of Duties

Management continues to monitor the situation to determine the cost/benefit to the District. Presently, management believes that the cost outwights the benefit to implement the particular safeguard.

View Audit 375179

Finding 1164990 (2025-001)

Material Weakness 2025

Donnelly College

KS

Student Financial Aid Internal Control / Segregation of Duties Eligibility

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedure...

Contact Person: Ron Dempsey, Controller Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. This was an unusual circumstance where a student was withdrawn from the college before they were awarded any federal aid. The director has put in place procedures to review the eligibility for federal aid of any student who withdraws to determine whether a post withdrawal disbursement is appropriate. Anticipated Completion Date: January 1, 2026

View Audit 375093

Finding 1164978 (2025-002)

Material Weakness 2025

Acadia Parish School Board

LA

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

We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher tr...

We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher training.

View Audit 374996

Finding 1164976 (2025-004)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Reporting Internal Control / Segregation of Duties

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae ...

1. Correcting Plan The Council will implement an internal control policy to ensure that all reporting is filed timely. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Executive Director will monitor completion of the CAP updates to the Board of Education, on an annual basis.

View Audit 374947

Finding 1164970 (2025-003)

Material Weakness 2025

Bemidji Regional Interdistrict Council No. 998

MN

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

1. Correcting Plan Council will review and update internal control policies and procedures over cash disbursements. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Don...

1. Correcting Plan Council will review and update internal control policies and procedures over cash disbursements. 2. Explanation of Disagreement with the Audit Findings There is essentially no disagreement with the finding. 3. Official Responsible for Insuring CAP The Executive Director, Renae Donaghue, is responsible for carrying out the corrective action plan. 4. Planned Completion Date for CAP Immediately. 5. Plan to Monitor Completion of CAP The Director will monitor completion of the CAP.

View Audit 374947

Finding 1164934 (2025-002)

Material Weakness 2025

Ypsilanti Community Schools

MI

Cash Management Significant Deficiency Internal Control / Segregation of Duties § 200.305

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are re...

Corrective Action: The Finance Director will establish clear timelines for submitting and processing payment requests to prevent any discrepancies in cash requests or disbursements. Well-defined internal procedures, including submission deadlines and approval workflows, will ensure that funds are requested, approved, and drawn down efficiently. Ongoing monitoring of pending requests, coupled with proactive communication among team members, will further support timely financial management and minimize any risks. Responsible Person: Director of Finance

View Audit 374865

Finding 1164933 (2025-001)

Material Weakness 2025

Ypsilanti Community Schools

MI

Material Weakness Reporting Internal Control / Segregation of Duties

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliati...

Corrective Action: The Finance Director and Business Office will undergo additional training with Tyler Technologies, Michigan School Business Officials, and others to optimize financial processes and transaction processing. The team will adhere to the state business calendar for timely reconciliations, budget amendments, and internal control reviews. Responsible Person: Director of Finance

View Audit 374865

Finding 1164928 (2025-003)

Material Weakness 2025

Ypsilanti Community Schools

MI

Internal Control / Segregation of Duties Material Weakness

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actu...

Corrective Action: The Business Office will implement enhanced internal control procedures to ensure that all expenditures are accurately allocated to the appropriate program account, function, and object code. As part of this process, the Director of Finance will perform regular comparisons of actual expenditures to budgeted amounts. This review will help identify potential misstatements, detect coding errors, and ensure that financial transactions are correctly recorded in accordance with state and district accounting requirements. Responsible Person: Director of Finance and Grant Managers

View Audit 374865

Finding 1164910 (2025-003)

Material Weakness 2025

Gloversville Enlarged School District

NY

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties § 200.402 § 200.403

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports ...

Action taken: The district is hiring an additional account clerk (N: Tonn) and the deputy treasurer (R. Heimer) will begin working with the treasurer (C. Meher) so that the treasurer can focus more closely on reporting and more of the duties of the business manager. Review of the final cost reports is ongoing and the Comptroller's Office and/or Office of Grants Finance will be contacted once the internal audit is complete to make any necessary adjustments. This will be done by the treasurer, C. Meher. Anticipated completion date: will begin January 5, 2026 and continue throughout the school year

View Audit 374852

Finding 1164895 (2025-001)

Material Weakness 2025

Arcadia Unified School District

CA

Internal Control / Segregation of Duties

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture...

In June 2025, once the District became aware that our documentation practices using PowerSchool were not acceptable, the District created a withdrawal guidance document that outlines the proper practice to withdraw a student. The District also created a guardian withdrawal form to accurately capture the withdrawal request, as well as a staff form to document all steps taken to determine the withdrawal when a guardian cannot be located. The District also runs reports to monitor student withdrawals and documentation to identify students who have not enrolled in another CA school. These corrective actions are managed by the Office Supervisors at the elementary and middle schools and by the Registrar at Arcadia High School.

View Audit 374840

Finding 1164894 (2025-001)

Material Weakness 2025

South San Francisco Unified School District

CA

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency

District staff is aware of the student records requirement and will ensure this is accurate moving forward. In addition, a training has been provided to the staff at the schools to ensure they are also informed of this requirement.

View Audit 374836

Finding 1164888 (2025-004)

Material Weakness 2025

Thames Valley Council for Community Action, Inc.

CT

Procurement, Suspension & Debarment Subrecipient Monitoring Allowable Costs / Cost Principles § 200.308 § 200.309 § 200.403

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additiona...

Finding 2025.004 – Period of Performance Federal Program Name: Continuum of Care Federal Assisted Listing Number:: 14.267 Recommendation We recommend that management implement additional controls and policies over period of performance. Staff who purchase items with grant funds should have additional training on period of performance requirements. Planned Corrective Action: TVCCA is strengthening its period of performance controls through the following actions: 1. Training – All employees with purchasing power will be trained on the deadlines of the grants they are responsible for. This training includes what the definition of obligation truly is, as well as allowable spend down period of their grants. Finance staff will also be trained on the timing and definitions of obligations. 2. Revised internal controls and workflow – Cutoff testing will be performed and added to the month close checklist on a quarterly basis to align with grant closing schedules. 3. Monitoring – Cutoff testing will be monitored on a quarterly basis in association with quarter ending checklist. Name of Contact Person: Max Logan, CFO, 860-425-6506, mlogan@tvcca.org Anticipated Completion Date: March 31, 2026

View Audit 374772

Finding 1164877 (2025-002)

Material Weakness 2025

Maria L. Varisco-Rogers Charter School

NJ

Student Financial Aid Cash Management Internal Control / Segregation of Duties

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure bu...

In response to the findings from the 2025 ACFR, MLVR Charter school will be submitting a CFM CAP to homeroom. The CAP will address the following: 1. Reimbursement requests will be submitted at a minimum quarterly otherwise every two months. 2. Accounting software is updated and reviewed to ensure budgeted amounts and carryover funds are properly recorded throughout the fiscal year.

View Audit 374759

Finding 1164859 (2025-001)

Material Weakness 2025

City of Parchment

MI

Reporting Internal Control / Segregation of Duties

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs i...

Management has made an ongoing evaluation of the respective costs and benefits of obtaining internal or external resources, specifically for the preparation of financial statements, and has determined that the additional benefits derived from implementing such a system would not outweigh the costs incurred to do so. Management will continue to review the draft financial statements and notes prior to approving them and accepting responsibility for their content and presentation.

View Audit 374715

Finding 1164843 (2025-003)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-003 The District will update the policy and procedures for posting of cash transactions, including setting roles of those involved, implementing new reporting for ACH transactions, daily posting of transactions, reconciliation to the general ledger, and monthly Board reviews.

View Audit 374672

Finding 1164842 (2025-002)

Material Weakness 2025

Melrose Mindoro School District

WI

Reporting Internal Control / Segregation of Duties

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, Distri...

2025-002 Preparation of Financial Statement; District management believes that the cost of employing internal resources to draft financial statements and related notes under the GASB 34 model, including the related GASB 24 conversion entries, would outweigh the benefits received. Furthermore, District management will continue to employ personnel who have the capability to review, approve and accept responsibility for the financial statements.

View Audit 374672

Finding 1164841 (2025-001)

Material Weakness 2025

Melrose Mindoro School District

WI

Internal Control / Segregation of Duties HUD Housing Programs

2025-001 Segregation of Duties; District management is cognizant of their internal control structure and continues to evaluate cost effective opportunities to further improve segregation of duties. In addition, they will continue to closely monitor the financial operations of the District.

View Audit 374672

Finding 1164835 (2025-002)

Material Weakness 2025

Chippewa Hills School District

MI

School Nutrition Programs Internal Control / Segregation of Duties Procurement, Suspension & Debarment § 200.439

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Departme...

Federal Award - Finding Number: 2025-002 Responsible Person: Director of Finance Condition: The district charged to the food service fund the cost of an asset that was not included on the approved equipment list from Michigan Department of Education and did not obtain approval from Michigan Department of Education prior to purchase. Corrective Action Plan: All food service fund asset purchases made going forward will be compared to the approved equipment list or approved by the Michigan Department of Education prior to purchase. Anticipated Correction Date: Immediate and Ongoing

View Audit 374660

Finding 1164793 (2025-001)

Material Weakness 2025

Ashland County Housing Authority

WI

Internal Control / Segregation of Duties

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

View Audit 374599

Finding 1164791 (2025-001)

Material Weakness 2025

Homer Housing Authority

LA

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

HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring ...

HOMER HOUSING AUTHORITY________________________________________PHONE: 318-927-3579 ·FAX:318-927-3579 329 Oil Mill St. Homer, LA 71040 HOUSING AUTHORITY OF HOMER, LOUISIANA CORRECTIVE ACTION PLAN YEAR ENDED JUNE 30, 2025 Corrective Action Plan Finding: Finding 2025-001-Davis Bacon Act and Monitoring Notes-Special Tests Condition: Federal regulations require that the authority monitor contractor payrolls to make sure that Davis Bacon Act rules were complied with. These deal with contractors paying employees at least the listed federal wage rate per classification, such as electrical, plumber, etc. In addition, federal regulations require that the authority generate written data that supports their review of ongoing rehabilitation work and/or capital improvements. These notes place the authority in a better position if an argument arises about the quality of the job, or the late or non-performance. Corrective Action Planned I am Debra Sarpy, Executive Director and designated person to answer this finding. We will comply with the auditors’ recommendation. Person responsible for corrective action: Debra Sarpy, E.D. Telephone: (318) 927-3579 Homer Housing Authority Fax: (318) 927-3570 329 Oil Mill St. Homer, LA 71040 Anticipated Completion Date- November 30, 2025

View Audit 374596

Finding 1164790 (2025-001)

Material Weakness 2025

Winnebago County Housing Authority

IL

HUD Housing Programs Internal Control / Segregation of Duties

Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - subsidy ALN 14.881 Corrective Action Plan: The finding appeared to be related to staff turnover at a specific prog...

Finding 2025-001 - Moving To Work Demonstration Tenant Files - Eligibility - Internal Control over Tenant Files - Noncompliance and Significant Deficiency Moving To Work Demonstration - subsidy ALN 14.881 Corrective Action Plan: The finding appeared to be related to staff turnover at a specific program. WCHA will follow the auditor's recommendation that the random sampling of files be commensurate to such areas that may benefit from increased quality control scrutiny. Ongoing comprehensive training of HUD regulations is provided to staff. Person Responsible: This internal control hasbeen assigned to the Business Executive Assistant, Marnie Buttacavoli. This person reports to the Finance Director and Deputy Director and is independent of all other staff. Anticipated Completion Date: This has been implemented as of 10/23/25.

View Audit 374593

Finding 1164761 (2025-001)

Material Weakness 2025

Partnership for Children of Johnston County Inc.

NC

Subrecipient Monitoring Eligibility Material Weakness

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gat...

Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.

View Audit 374587

Finding 1164760 (2025-001)

Material Weakness 2025

Lincoln Elementary School District 156

IL

Allowable Costs / Cost Principles Cash Management Reporting § 200.303

Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person:...

Conditon: Two (2) monthly claims for reimbursement reported meal counts in excess of those supported by records of the District. Corrective Action Plan: Management will review its policies and procedures and implement changes to strengthen internal control over federal reporting. Responsible Person: Dr. Anita Rice, Superintendent Anticipated Completion Date: June 30, 2026

View Audit 374583

Finding 1164755 (2025-001)

Material Weakness 2025

Isd #186 Pequot Lakes

MN

Subrecipient Monitoring Cash Management Reporting

Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the num...

Finding 2025-001 School Nutrition Program Meal Claims 1. Explanation of Disagreement with Audit Finding There is no disagreement with the audit finding. 2. Actions Planned in Response to Finding The District will evaluate current procedures for accurately monitoring, recording, and reporting the number and type of meals served. 3. Official Responsible Mr. Kurt Stumpf, Superintendent, is the official responsible for ensuring corrective action. 4. Planned Completion Date June 30, 2026. 5. Plan to Monitor Completion The Board of Education will be monitoring this Corrective Action Plan.

View Audit 374538

Corrective Action Plans

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